Current
Journal published by Riau University
Journal
Current
Journal published by Riau University
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... see more skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Subjects: Trade & Economy, Finance, Banking, Accounting & Econometrics, Business, Management & Operations
Accreditation: Not accredited.
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1–20 of 65 results.
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Kepatuhan Pajak Restoran : Pengaruh Kesadaran, Pengetahuan, Sikap, Sanksi dan Akuntabilitas Pelayanan Publik: Restaurant Tax Compliance: Effect Of Awareness, Knowledge, Attitude, Sanctions, And Public Service Accountability DownloadRia Azura • Yusralaini Yusralaini • Fajar Odiatmadescription Journal article public Current • 2022This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer complianc...
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Kompensasi Manajemen, Reputasi Auditor,profitabilitas,leverage, Fasilitas Pajak Dan Manajemen Pajak : Compensation Management, Auditor's Reputation, Profitability, Leverage, Tax Facilities and Tax Management DownloadWindah Lestari Sidabalok • Vince Ratnawati • Nita WahyuniThis study expects to examine the impact of the management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The populace in this study is manufacturing ...
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Determinasi Sistem Pengendalian Internal, Teknologi Informasi, Kompetensi Aparatur Dan Komitmen Organisasi Pada Pengelolaan Dana Desa: Determination of Internal Controliisystem, Information TECHNOLOGY, Apparatus Competency and Organizational Commitment in Village Fund Management DownloadWina Alfiatri • Novita Indrawati • Adhitya Agri Putradescription Journal article public Current • 2022The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. ...
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Pengaruh Literasi Keuangan, Inklusi Keuangan, Dan Inovasi Terhadap Kinerja UMKM : the Effect of Financial Literacy, Financial Inclusion, and Innovation on Msmes Performance DownloadJoko Susilo Joko • Yuneita Anisma • Azhari Sofyandescription Journal article public Current • 2022This study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scatte...
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Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran dan Komitmen Organisasi pada Penyerapan Anggaran : Budget Planning, Quality Of Human Resources, Budget Execution, And Organizational Commitments On Budget Absorption DownloadNursela Nursela • Taufeni Taufik • Hariadi Yasnidescription Journal article public Current • 2022The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resou...
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Meningkatkan Integritas Laporan Keuangan : Peran Mekanisme Good Corporate Governance, Ukuran Perusahaan, dan Kualitas Audit DownloadYossi Ayu Pratiwi • Yuneita Anisma • Adhitya Agri PutraThis research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrit...
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Hairul Anam • Dika Karlinda Sari • Vino D.The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages comp...
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Penerapan Sistem E-filling, Kesadaran Perpajakan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Orang Pribadi DownloadCindy Natalia • Ernie RiswandariThis study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who li...
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Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi dan Religiusitas terhadap Kecurangan (Fraud) Aparatur Sipil Negara DownloadM. Haykal Daditullah Indrapraja • Restu Agusti • Nanda Fito MelaFraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as...
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Daniatul Izzah • Taufeni Taufik • Vera Oktaridescription Journal article public Current • 2021This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal cont...
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Struktur Modal dan Nilai Perusahaan : Dipengaruhi oleh Uniqueness, Tangibility dan Financial Flexibility DownloadDelfi Agustiawan • Yulia Efni • Gusnardi Gusnardidescription Journal article public Current • 2021This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 20...
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Vera Oktari • Ulfa Afifah • Arumega Zarefar • Mayla Khoiriyahdescription Journal article public Current • 2021In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of th...
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Erik Alexander Gani • Yulia Efni • Andewi RokhmawatiThis study aims to analyze the reaction of the capital market to the increase in cigarette excise in Indonesia. This study focuses on cigarette companies listed on the Indonesia Stock Exchange as an i...
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Purwanto Purwanto • Nanda Fito Meladescription Journal article public Current • 2021This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange i...
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Kinerja UMKM Ditinjau dari Budaya Organisasi, Orientasi Kewirausahaan, Manajemen Kualitas Total, dan Modal Sosial DownloadDevi Ayu Lestari • Enni Savitri • Riska Natariasaridescription Journal article public Current • 2021This study aims to examine the effect of Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital on Business Performance. The population in this study was Mi...
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Pencadangan Piutang pada Perusahaan Sub Sektor Perbankan di Indonesia: Dampak Penerapan PSAK 71 DownloadAmrie Firmansyah • Muhammad Nizar ArifullahThis study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for acc...
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Muhammad Fahri Azmi • Yusralaini Yusralaini • Rofika Rofikadescription Journal article public Current • 2021This study aims to see the effect of VACA, VAHU, STVA, and VAIC on financial performance and competitive advantage, as well as the role of competitive advantage in mediating the effect of VACA, VAHU, ...
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Naz'aina Naz'aina • Chairunnisa ChairunnisaThis study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies finan...
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Determinasi Tingkat Kesehatan Bank Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi DownloadHestianur Putri • Enni Savitri • Al-Azhar A.This study aims to examine the effect of risk profile on firm value with Good Corporate Governance (GCG) as a moderating variable. The population in this study was banking companies listed on the Indo...
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Mekanisme Good Corporate Governance dan Dewan Pengawas Syariah pada Kinerja Keuangan Perbankan Syariah Indonesia DownloadAnthon Indra Jaya • M. RasuliThis study aims to discuss and analyze about how the mechanism internal of good corporate governance such as: Effect of audit committe effectiveness on the performance of sharia banking, Effect of ris...