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Yesi Mutia Basri
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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 297 Documents
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DOES FOREIGN OWNERSHIP MATTER IN THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE? Santoso, Arif; Kurniasari, Ratri; Ginting, Riskon; Permananingrum, Adilah; Barry, Husnil
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.656-673

Abstract

As the issue of climate change escalates, carbon emissions have become a growing concern for stakeholders. Carbon emission disclosure (EMISSION) is no longer an option for companies seeking legitimacy, but rather a strategic necessity to ensure corporate sustainability. This study aims to examine the relationship between firm size (FSIZE), foreign ownership (FOROWN), and EMISSION. The study was conducted on energy sector companies in Indonesia during the period 2019-2022. The final sample of this study was 225 observations units and was analyzed using Moderated Regression Analysis (MRA) in STATA 16. This study found that FSIZE has a positive and significant effect on EMISSION. FOROWN shows an important role in strengthening the relationship between FSIZE and EMISSION. The role is more pronounced in smaller firms, where stakeholder monitoring and attention may be weaker. This finding supports Stakeholder Theory and has been confirmed through sub-sample analysis, quantile regression, and coarsened exact matching (CEM). The findings confirm that larger companies, especially those backed by foreign investors, can act as a force for good in encouraging environmental transparency practices and responding to stakeholder demands. In addition, this study also offers unique empirical and practical insights in the corporate social responsibility (CSR) literature.
PERAN PERSEPSI PENGGUNA DALAM MEMEDIASI ADOPSI ARTIFICIAL INTELLIGENCE (AI) DI KALANGAN MAHASISWA AKUNTANSI Nurabiah, Nurabiah; Pusparini, Herlina; Bambang; Fitriyah, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.716-730

Abstract

The aim of this study is to analyze the influence of readiness and knowledge on the adoption of Artificial Intelligence (AI), as well as the mediating role of user perceptions on this influence. The Technology Acceptance Model (TAM) theory, which is a popular model for predicting people's attitudes when they decide whether or not to embrace a technology system, is used in this study. The sampling strategy employs a random sampling technique, in which the sample is selected at random to create an unrepresentative skew of the entire population. There were 439 responders in all, and the sample consisted of D3, D4, and S1 accounting students from the city of Mataram. A questionnaire is used to collect data. The clever PLS 3.0 application was utilized to apply the Partial Least Square (PLS) technique in order to evaluate the hypothesis. His research's findings demonstrate that knowledge and readiness have a favorable impact on AI adoption, that knowledge and readiness have a positive impact on AI user perceptions, and that user views can mediate the relationship between knowledge and readiness and AI adoption. This study aids in recognizing patterns in how AI is perceived in accounting settings and helps comprehend and predict how these technological advancements will affect students' capacity to adapt.
GLOBAL TRENDS AND THEMATIC DYNAMICS IN GREEN ACCOUNTING RESEARCH (2000–2024): A BIBLIOMETRIC ANALYSIS OF SCOPUS PUBLICATIONS Rahman, Anisa; Rohman, Abdul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.731-745

Abstract

This study analyzed 925 Scopus-indexed documents from 2000–2024 using RStudio Bibliometrix to map trends, collaborations, and the evolution of green accounting research themes. Results show an 11.59% annual growth in publications, with Schaltegger and Gray as lead authors, and a shift in key topics from carbon accounting to biodiversity and accountability. Findings highlight a collaboration gap between developed and developing countries, and the dominance of institutions from the Global North, while engagement in developing countries remains low. This research contributes to scholarship by mapping international collaborations, understanding critical themes, and providing a roadmap for globally inclusive research. Practical implications include recommendations for cross-border collaboration and the development of integrated carbon reporting standards to drive business transitions toward sustainability. This study is limited by its data collection solely from English-language Scopus documents and its quantitative bibliometric approach. Consequently, qualitative aspects and other sources of basic data remain unexplored. Future research is recommended to incorporate content analysis and expand the data coverage for more comprehensive results.
UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM Annisa, Rizqi; Nor, Wahyudin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.621-637

Abstract

The Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems.
DETERMINING USER SATISFACTION REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) USING EUCS MODEL IN REGIONAL FINANCIAL MANAGEMENT Mukhtar, Abdul Hakim; Muhammad Din; Rahayu Indriasari; Erwinsyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.701-715

Abstract

This study aims to examine the factors influencing user satisfaction with the Regional Government Information System (SIPD) in Central Sulawesi Province using the End-User Computing Satisfaction (EUCS) model. This quantitative study employed a causal explanatory design with purposive sampling, involving 80 respondents consisting of Heads of Finance Subdivision and SIPD Operators from 40 Regional Device Organizations (OPD). Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS software. The results indicate that accuracy, ease of use, timeliness, and IT infrastructure have a significant positive effect on user satisfaction, while content, format, and privacy and security have positive but non-significant effects. These findings emphasize the importance of accurate information, user-friendly systems, timely data presentation, and robust technological infrastructure in enhancing SIPD user satisfaction. This study contributes to the development of information system quality theory and offers practical implications for local governments to improve financial governance through infrastructure strengthening and continuous content enhancement.
DETERMINASI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: INTEGRASI MODEL TAM DAN TASK–TECHNOLOGY FIT Nur DP, Emrinaldi; Fitrios, Ruhul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.746-764

Abstract

This study aims to analyze the factors influencing the effectiveness of Accounting Information Systems (AIS) in financial institutions by integrating the Technology Acceptance Model (TAM) and Task–Technology Fit (TTF) frameworks. TAM describes the acceptance of technology by users, while TTF describes the suitability of technology to the needs and complexity of the task. The research is motivated by the rapid digital transformation in Indonesia’s banking sector, particularly in Pekanbaru, which demands information systems that are both effective and adaptive to technological advances. Using a quantitative approach through surveys of bank employees, this study examines the effects of technological sophistication, task complexity, human resource competence, and user participation on AIS effectiveness. The results show that all four factors have a positive and significant influence on AIS effectiveness. Technological sophistication improves efficiency and reporting accuracy, task complexity drives the need for adaptive systems, human competence determines system implementation success, and user participation enhances system acceptance and utilization. Theoretically, this study strengthens the integration of TAM and TTF in explaining AIS effectiveness and provides practical implications for financial institutions to enhance digital readiness and human resource capabilities
GENDER DIVERSITY DAN KINERJA ESG : PERAN MODERASI GENDER EQUALITY PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Nurbaity, Cahya; Zarefar, Arumge; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.765-776

Abstract

Environmental, Social, and Governance (ESG) issues have gained global prominence as indicators of corporate sustainability and social responsibility. Growing pressure from investors, regulators, and the public has intensified demands for transparency, accountability, and awareness of the social and environmental impacts of business activities. This study examines the effect of gender diversity on ESG performance and investigates the moderating role of gender equality in this relationship. Using regression analysis with Stata, the study analyzes 356 observations from 197 non-financial companies. The findings reveal that gender diversity does not affect ESG performance, suggesting the presence of tokenism, where the limited number of women in organizational structures results in symbolic representation rather than substantive influence in decision-making. However, gender equality significantly strengthens the relationship between gender diversity and ESG performance. To the best of the researcher’s knowledge, this is the first study in Indonesia to explore gender equality as a moderating factor in the non-financial corporate sector. Theoretically, the study contributes to a deeper understanding of Resource Dependence Theory and Contingency Theory within the sustainability and corporate governance context of developing countries. Practically, the results highlight the need for regulators and policymakers to design regulations that promote gender equality at the top management level as part of national efforts to enhance ESG performance.

Page 30 of 30 | Total Record : 297

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