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Yesi Mutia Basri
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Fakultas Ekonomi dan Bisnis Universitas Riau Jln HR Soebrantas KM 12,5 Panam Pekanbaru-Riau
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 317 Documents
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BAGAIMANA BERBAGI INFORMASI MEMEDIASI PENGARUH KUALITAS INFORMASI TERHADAP KINERJA MANAJEMEN RANTAI PASOKAN : HOW INFORMATION SHARING MEDIATES THE INFLUENCE OF INFORMATION QUALITY ON SUPPLY CHAIN MANAGEMENT PERFORMANCE Aji, Ridho Pramana; Silfi, Alfiati; Hilmi, Hilmi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.294-308

Abstract

This study aims to examine the factors that influence supply chain management performance, focusing on information sharing as a mediating factor. The population of this study was 13,540 MSMEs in Pekanbaru City, with sample selection using convenience sampling. A 5-point scale was used, and considering the social scale of this study, 36 statements were multiplied by 5, resulting in a sample size of 180 respondents. The statistical method used was Partial Least Square (PLS) implemented through SmartPLS. Data analysis revealed that information quality has a significant impact on supply chain management performance, information quality affects information sharing. In addition, information quality affects supply chain management performance through information exchange. This study highlights the importance for MSMEs to understand the role of information quality in improving supply chain performance and the role of information sharing in improving supply chain efficiency.
KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY Mulyani, Dinda; Pahala, Indra; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.35-51

Abstract

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse
PENGARUH TIPE KEPRIBADIAN DAN PERILAKU KONSUMTIF TERHADAP PERENCANAAN KEUANGAN PADA MAHASISWA DI SIDOARJO: THE INFLUENCE OF PERSONALITY TYPE AND CONSUMPTIVE BEHAVIOR ON FINANCIAL PLANNING AMONG STUDENTS IN SIDOARJO Zuhdi, Muhammad Nadhim; Mustaqim, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.72-80

Abstract

This studies pursuits to decide the partial influence among personality type and consumer behavior on financial planning. This type of studies is quantitative descriptive. The studies objects are college students in Sidoarjo Regency. The population and sampleon this study aren't yet known, so the Lemeshow formula was used to obtain at least 90 respondents. Analysis Data used reliability tests, validity tests, normality test, Glejser heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis and t tests with tools statistics for example IBM SPSS 24. The reseach result show that personality type affects financial planning among college students in Sidoarjo Regency, but consumer behavior does no longer affects financial planning among college students in Sidoarjo Regency.
PERAN LITERASI KEUANGAN DAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA KEUANGAN UMKM : THE ROLE OF FINANCIAL LITERACY AND GREEN ACCOUNTING TO ENHANCE THE FINANCIAL PERFORMANCE OF MSMEs Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunnurrafiq
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.238-250

Abstract

This study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.  
PENGARUH HALAL VALUE CHAIN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN : THE INFLUENCE OF HALAL VALUE CHAIN AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs Gusrian, Virgo; Nurmayanti, Poppy; Khoiriyah, Mayla
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.150-165

Abstract

The purpose of this study was to determine if the performance of food and beverage SMEs in Pekanbaru City is impacted by the halal value chain and entrepreneurial approach. The research method used was quantitative research, and primary data was utilized as the data source. The population of this study consisted of food and beverage SMEs operators in Pekanbaru City. Cluster sampling technique was employed for sample selection, with a total of 120 respondents participating in the study. Multiple linear regression analysis completed using SPSS Version 25 was utilized in the process of data analysis. There is a favorable and considerable effect that the halal value chain has on the performance of small and medium-sized enterprises (SMEs) in the food and beverage industry in Pekanbaru City, according to the findings of the study. This indicates that the better the implementation of halal value chain by SMEs operators, the higher the performance achievement of food and beverage SMEs in Pekanbaru City. However, entrepreneurial orientation variable does not affect the performance of food and beverage SMEs in Pekanbaru City. This suggests that the entrepreneurial orientation applied by SMEs operators does not have an impact and has yet to improve the performance of food and beverage SMEs in Pekanbaru City.
PENGARUH HALAL SUPPLY CHAIN DAN INOVASI PRODUK TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN DI KOTA PEKANBARU: THE EFFECT OF HALAL SUPPLY CHAIN AND PRODUCT INNOVATION ON THE PERFORMANCE OF FOOD AND BEVERAGE MSMES Samsiar, Samsiar; Nurmayanti, Poppy; Khoiriyah, Mayla
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.279-293

Abstract

This study was conducted to test whether halal supply chain and product innovation affect the performance of MSMEs. The type of research used is quantitative data while the type of data is primary data. The population in this study were food and beverage MSME players in Pekanbaru city. The sampling technique used cluster sampling. The number of samples used in this study were 112 respondents. The data analysis used in this research is multiple linear regression analysis. From the results of the research conducted, it can be concluded that the halal supply chain has a significant effect on the performance of MSMEs. This shows that the better the implementation of the halal supply chain in MSME actors, the more MSME performance will be achieved. The product innovation variable has no effect on the performance of MSMEs. This shows that product innovation owned by MSME actors cannot support the achievement of MSME performance.
REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR Azhhar, M. Indra; Reskino, Reskino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.193-209

Abstract

This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to.
BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK: ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS Resty, Sefrilia; Yusralaini, Yusralaini; Rusli, Rusli; Wahyuni, Nita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.94-106

Abstract

The research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05.
THE ROLE OF AUDIT COMMITTEE ATTRIBUTES IN ENHANCING OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE STANDARDS Cahyani, Ni Made Ari; Redita, Ketut; Rinaningsih, Rinaningsih
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.338-353

Abstract

This research aims to evaluate how the characteristics of the audit committee contribute to the enhancement of environmental, social, and governance (ESG) reporting standards. The audit committee's contribution is assessed through financial acumen, scope, autonomy, and the regularity of its meetings. This study does not only focus on certain industries but all industries with ESG scores that are routinely assessed by Bloomberg for the 2017-2021 period in Indonesia except the financial industry. The sample comprises of 67 companies, so that the total observations used are 335 firm-years with fixed effect model data panel analysis. The findings imply that the independence of the audit committee's independence has a notably positive impact on the quality of ESG disclosures. Meanwhile, the frequency of audit committee meetings has a notably negative impact on the quality of ESG disclosures. However, financial expertise and the size of audit committee do not correlate to the quality of ESG disclosures. The sensitivity analysis supports the entire result of the hypothesis test. Sensitivity tests were carried out on each of the ESG components, namely Environmental, Social and Governance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT: KONTROL KUALITAS SEBAGAI VARIABEL PEMODERASI: THE DETERMINANTS OF PREMATURE TERMINATION OF AUDIT PROCEDURES: QUALITY CONTROL AS A MODERATING Rahayu, Rahayu; Hardi, Hardi; Hariadi, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.309-324

Abstract

In controlling and improving the caliber of organizational services, audit is essential, especially when it comes to reducing potentially dangerous dangers. However, ending audit processes too soon might lower audit quality and increase the chance of mistakes that could be harmful to the company. With quality control acting as a moderating variable, the objective of this research is to assess the effects of monitoring, audit risk, and professional ethics on the premature termination of audit procedures. Auditors working for public accounting firms in Pekanbaru and Medan made up the study's population; a questionnaire was used to choose 42 respondents. Data analysis was conducted using Partial Least Squares (PLS). The results reveal that audit risk positively and significantly effects the early termination of audit procedures, while supervision and professional ethics have a negative and significant impact. Furthermore, while quality control does mitigate the association between professional ethics and premature audit procedure termination, it does not moderate the relationship between supervisory activities and audit risk.

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