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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 317 Documents
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PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL Priyangga, Bangkit Aknico; Ratnawati, Vince; Taufik, Taufeni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.271-291

Abstract

This study aims to analyze the impact of organizational culture, individual morality, and whistleblowing systems on fraud prevention, with internal control serving as a moderating variable within the Regional Apparatus Organizations (OPD) of the Riau Provincial Government. Employing a quantitative methodology, the research gathers primary data through the administration of questionnaires. The population under consideration comprises 34 OPDs within the Riau Provincial Government, utilizing purposive sampling as the selection technique. A total of 102 respondents were chosen based on specified characteristics. Data analysis was conducted using SmartPLS version 4 software. The findings indicate that both organizational culture and the whistleblowing system exert a significant influence on fraud prevention, whereas individual morality does not demonstrate a statistically significant effect. Additionally, internal control is shown to enhance the impact of individual morality and the whistleblowing system on fraud prevention, while it does not strengthen the effect of organizational culture in this regard. These results offer practical implications for local governments aiming to fortify ethical and moral standards, as well as implement robust internal controls, thereby minimizing the risk of fraud. The implementation of these strategies is anticipated to reduce the underlying causes of fraudulent behavior in the public sector.  
ENHANCING FISCAL TRANSPARENCY AND ACCOUNTABILITY THROUGH IPSAS IN TIMOR-LESTE Maia, Brandolinda Estela dos Santos; Wijayanti, Nanda Ayu
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.33-46

Abstract

This study investigates how International Public Sector Accounting Standards (IPSAS) contribute to fiscal transparency and public accountability in post-transitional states, with a focus on Timor-Leste. As a developing nation emerging from a period of transition, Timor-Leste confronts significant obstacles, including limited human resources, policy inconsistencies, and an underdeveloped accounting infrastructure. Employing a qualitative methodology based on a systematic literature review, the research synthesizes findings from academic studies and policy documents to assess how the adoption of IPSAS leads to more comprehensive financial reporting and greater accountability by enhancing the reliability of fiscal information. The study draws on comparative experiences from Portugal, Indonesia, Ghana, and Myanmar to illustrate common challenges and unique outcomes in the implementation of IPSAS. The key contribution of this research is the development of a conceptual framework connecting IPSAS adoption with improved fiscal transparency and accountability in post-transitional contexts. On a practical level, the study offers policy recommendations aimed at bolstering institutional capacity, strengthening human resources, and improving information technology infrastructure—measures crucial for establishing a robust and sustainable system of public financial management.
EXPLAINING EARNINGS MANAGEMENT THROUGH DIGITAL LITERACY, ESG, AND MANAGEMENT DEMOGRAPHICS Musfi, Putri Nabila
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.292-312

Abstract

This study examines the determinants of accrual-based earnings management by analyzing the roles of executive digital literacy, ESG performance, management gender diversity, and management age. Earnings management is proxied by discretionary accruals estimated using the Modified Jones Model, which captures managerial discretion in accounting estimates rather than real operational manipulation. Using a quantitative design, the study analyzes firms included in the LQ45 index listed on the Indonesia Stock Exchange during 2022–2024. Through purposive sampling, 84 firm-year observations were obtained from companies consistently listed in the index, publishing complete financial statements, and not reporting consecutive losses. Financial institutions were excluded due to differences in reporting structures that limit the applicability of accrual-based models. Multiple linear regression analysis, preceded by descriptive statistics and classical assumption tests, was employed to test the hypotheses. The results indicate that executive digital literacy, management gender diversity, and management age positively influence accrual-based earnings management. In contrast, ESG performance negatively affects earnings management, suggesting that stronger sustainability performance constrains opportunistic reporting behavior
MANAGEMENT CONTROL SYSTEMS IN ESG-BASED GOVERNANCE: MAPPING RESEARCH STREAMS AND FUTURE DIRECTIONS. Halimahtussakdiah, Halimahtussakdiah; Wahyuningsih, Eny
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.183-197

Abstract

This study maps existing research streams and future directions on Management Control Systems (MCS) and Environmental, Social, and Governance (ESG). Using a bibliometric approach, 319 Scopus-indexed journal articles were analyzed with VOSviewer. Bibliographic coupling and co-word analysis were employed to examine the knowledge structure, dominant themes, and research gaps within the MCS–ESG literature.The findings show that prior research predominantly emphasizes integrative frameworks and implementation strategies that position MCS as a mechanism for supporting ESG objectives, particularly through performance measurement, strategic decision-making, and accountability systems. Four major research clusters emerge, illustrating the evolving role of MCS in sustainability governance. The analysis also highlights promising avenues for future studies, including digital transformation, sustainability accounting innovation, and the strategic integration of MCS to enhance ESG performance across sectors.This study contributes by explicitly framing MCS as a governance mechanism rather than merely a reporting tool. It provides a conceptual roadmap for scholars and offers practical insights for managers, system designers, and policymakers seeking to align ESG objectives with control systems to advance sustainable development.
WHEN GOVERNANCE MATTERS: HOW GOOD CORPORATE GOVERNANCE CONDITIONS FINANCIAL DISTRESS IN INDONESIAN BANKS Indrawati, Novita; Darlis, Edfan; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.245-259

Abstract

This study examines the effects of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Corporate Social Responsibility (CSR) on financial distress in Indonesian banks during 2021–2024, with Good Corporate Governance (GCG) as a moderating variable. Financial distress is measured using the Grover model, and the hypotheses are tested through regression and Moderated Regression Analysis (MRA). The results show that CAR significantly reduces the probability of financial distress, while NPL has no significant effect. CSR is found to increase financial distress in the short term, indicating that sustainability initiatives may generate immediate financial pressure. GCG does not moderate the CAR–distress relationship, but it weakens the effect of NPL and strengthens the effect of CSR on financial distress. This study contributes by highlighting governance as a conditional mechanism rather than a universal buffer against financial risk. It demonstrates that governance interacts differently with capital structure, credit risk, and strategic CSR decisions in post-pandemic banking conditions. Practically, banks should align capital management and CSR strategies within strong governance frameworks to mitigate financial vulnerability.
ENVIRONMENTAL PERFORMANCE AS A MEDIATOR BETWEEN CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE Ramadianti, Salsa Shabrina; Romli, Romli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.1-14

Abstract

The food and beverage manufacturing subsector faces increasing environmental pressure due to intensive resource use, waste generation, and rising stakeholder demands for sustainable practices. In this context, financial performance cannot be explained solely by managerial characteristics without considering environmental mechanisms. This study examines whether environmental performance mediates the relationship between CEO characteristics—specifically STEM educational background and female leadership—and financial performance. Drawing on upper echelon theory and stakeholder theory, the study investigates 50 purposively selected food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. Data were analyzed using path analysis and the Sobel test. The findings indicate that STEM CEOs do not significantly affect financial performance, whereas female CEOs and environmental performance have significant positive effects. Moreover, environmental performance mediates the influence of both STEM and female CEOs on financial performance. This study contributes by positioning environmental performance as a key explanatory mechanism that clarifies how CEO characteristics translate into financial outcomes in environmentally sensitive industries
DO POLITICAL CONNECTIONS MODERATE GOVERNANCE EFFECTS ON FIRM VALUE? Heriadi, Wales; Kamaliah, Kamaliah; Oktari, Vera
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.157-170

Abstract

This study examines whether political connections strengthen or substitute for effective corporate governance in enhancing firm value, drawing on agency theory, legitimacy theory, and political economy perspectives. The sample consists of 215 firm-year observations from mining companies listed on the Indonesia Stock Exchange during 2020–2024. The governance mechanisms analyzed include independent commissioners, board size, audit committees, institutional ownership, and managerial ownership, with political connections tested as a moderating variable. Using panel regression and moderated regression analysis, the results show that independent commissioners and board size have a significant positive effect on firm value, while CSR disclosure, institutional ownership, managerial ownership, and audit committees are not significant. Political connections also fail to moderate the relationship between governance mechanisms or CSR and firm value. The model demonstrates moderate explanatory power, indicating that internal governance explains a meaningful proportion of firm value variation. These findings challenge the political economy argument that political ties enhance firm value and reinforce the primacy of internal governance mechanisms. The study extends the literature on governance and political connections in emerging markets, particularly in highly regulated industries.    
The Effect of Strategic Planning and Green Finance on BUMDes Sustainability Performance with Human Resource Competence and Innovation Capability as Moderating Variables. Saputri, Reza Septiana; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.137-153

Abstract

This study examines the effects of strategic planning and green finance on the sustainability performance of Village-Owned Enterprises (BUMDes) in Kuantan Singingi Regency, with human resource competence and innovation capability as moderating variables. While prior research highlights the role of strategic planning and green finance in organizational sustainability, empirical evidence in village-based enterprises remains limited and often overlooks internal capabilities as contingency factors. Grounded in Resource-Based Theory and aligned with the Village Sustainable Development Goals (SDGs)—covering economic, social, and environmental dimensions—this study adopts a quantitative survey approach. Data were collected from 155 active BUMDes managers and supervisors out of 218 units and analyzed using SEM-PLS. The results show that strategic planning and green finance positively and significantly enhance sustainability performance. Human resource competence strengthens the impact of strategic planning but weakens the effect of green finance, while innovation capability does not moderate these relationships. The findings contribute theoretically by refining the application of Resource-Based Theory in village enterprises and empirically by proposing a contextual sustainability framework for improving BUMDes management performance.
PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD Zaidan, Muhammad; Sugianto, Sugianto; Kahar, Abdul; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.47-61

Abstract

The rapid expansion of stock investment participation among Generation Z has drawn attention to the growing importance of behavioral factors in financial decision-making. Despite having formal knowledge in accounting and finance, young investors may still be influenced by psychological tendencies when forming investment intentions. This study investigates the effect of investment-related fear of missing out and emotional bias on stock investment intentions among undergraduate accounting students at Tadulako University. A quantitative research approach with an associative design was employed, utilizing data obtained from a self-administered questionnaire distributed to accounting students. The collected data were examined using multiple linear regression analysis. The findings reveal that investment-related fear of missing out and emotional bias contribute positively to students’ intentions to invest in stocks. These results indicate that investment intentions are not solely driven by rational financial considerations, but are also shaped by emotional and behavioral influences. The study underscores the need for financial education programs to incorporate behavioral awareness alongside technical knowledge in order to promote more informed and balanced investment decisions. As the research was conducted within a single institutional setting, future studies are encouraged to expand the scope of respondents and explore additional psychological or social determinants of investment behavior.
GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS Karsam, Karsam
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.198-214

Abstract

This study examines the role of Green Human Resource Management, Corporate Sustainability, and Management Control Systems on the competitive performance of companies listed in the LQ45 index in Indonesia. Using an explanatory quantitative approach, secondary data was collected from the annual and sustainability reports of 20 LQ45 companies over the period 2013–2023, resulting in 200 samples. The analysis was conducted using PLS-SEM to test the direct and moderating effects. The findings indicate that Corporate Sustainability has a strong and positive impact on competitive performance, supporting the view that sustainability-oriented strategies enhance market and financial outcomes. GHRM shows a significant but negative direct effect, indicating that green HR practices in LQ45 companies have not been strategically integrated and may increase short-term costs or inefficiencies. Management Control Systems have a direct positive effect on competitive performance. MCS plays a critical moderating role: it strengthens the relationship between GHRM and competitive performance, but weakens the effect of Corporate Sustainability when control mechanisms become too rigid. This result underscores the importance of aligning sustainability initiatives and green HR with appropriate management control systems to achieve superior competitive performance.

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