Content
2024, Issue 3
- 5-11 Essence and Economic Content of Enterprises' Integrated Reporting
by Yuliia Baranova - 12-17 The Impact of Digital Innovation on Accounting Practices: The Case of Romanian Public Schools
by Alina-Cristina Caldararu - 18-29 Theoretical and Methodological Aspects of the Formation of Management Reporting on the Enterprise's Innovation Capital
by Viktoriia Makarovych - 30-42 Accounting and Analytical Support for the Assessment of Fiscal Policy and Sustainable Development of Ukraine
by Oleh Sokil - 43-49 Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness
by Nataliia Tsaruk - 50-56 Car Brands in a Competitive Environment: How Are They Building Their Value Creation Processes?
by Margaryta Ambarchian & Ivan Berezkin - 57-63 State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine
by Petro Borovyk & Yurii Kyselov & Roman Rudyi & Mykhailo Shemiakin - 64-74 Organizational and Methodical Approaches to the Introduction of Mass Damage Assessment
by Valerii Zhuk & Yuliia Bezdushna & Yuliia Shenderivska - 75-86 Methodological Principles of Simulating Asymmetrical Volatility of Corporate Credit Market Dynamics
by Oleksandra Mandych & Tetiana Staverska & Vitaliy Makohon - 87-95 The Fiscal Ramifications of Fraud - New Trends and Dimensions
by Roxana Adriana Mititelu & Bogdan Florian Amzuica - 96-102 The Effect of Earnings Announcement on the Market Value of Corporate Stock
by Collins C. Ngwakwe - 103-111 Financial Mechanism of Road Transport Companies in the Financial Management System: Theoretical Aspect
by Viktor Synchak & Vladyslav Kulbachniy - 112-119 Factors Affecting Marketing Communications in Wartime
by Ivan Lutsii & Oleksandr Lutsii - 120-131 Determinants of Transparency of Local Government Financial Reports in Indonesia
by Diah Ragil Saputri & Sri Pujiningsih & Helianti Utami - 132-141 Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study
by Lucia-Maria Udrescu & Mihai Ciobotea - 142-153 Do Soccer Players Contribute to Preserving Football Clubs' Financial Performance Sustainability?
by Zeal Latu Landang & Umiaty Hamzani & Kristina Yunita - 154-164 The Role of SMEs in the Economy: Analyzing the Financial Performance of Algerian SMEs
by Hanane Abdelmalek & Amira Benachour & Lamine Tarhlissia & Aymen Adjal
2024, Issue 2
- 5-14 Methodical Approaches to Accounting and Controlling Agricultural Enterprises' Property under Martial Law
by Stanislav Vasylishyn & Yuliia Nezhyd - 15-32 The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector
by Johnson & Matondang Elsa Siburian & Enda Noviyanti Simorangkir - 33-45 International Experience of Post-War Compensation Policy
by Valerii Zhuk & Nataliia Zhuk & Yuliia Shenderivska - 46-57 Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework
by Hanna Kovtseniuk - 58-69 Factors Impact on Financial Performance in Big 4 Banks in Vietnam: The Role of Corporate Social Responsibility Disclosure
by Pham Tien Manh & Quang Le Huy - 70-78 The Effect of Free Cash Flow, Leverage, and Profitability on Dividend Policy in IDX-Listed Transportation and Logistics Companies
by Rido Luspratama & Sarwo Edy Handoyo - 79-84 Relationship between Wastewater Quality and Corporate Stock Price
by Collins C. Ngwakwe - 85-93 Does Company Size Moderate the Effect of Intangible Assets on Its Value? (A Case Study of Chemical Companies Listed on the IDX)
by Martinus Robert Hutauruk - 94-99 Comprehensive Diagnosis of Activity's Economic Indicators to Ensure Insurance Companies' Financial Security
by Lada Shirinyan - 100-105 Risk-Based Approach to Internal Audit Planning in the Bank
by Yaroslav Dmyshko - 106-117 Conceptual Foundations for Providing Integrated Reporting Assurance
by Borys Melnychuk & Serhii Ostapchuk - 118-127 Logistic Regression to Predict BPK's Audit Opinion
by Elok Heniwati & Angga Hervianto - 128-139 Ukrainian Food System on the Way to Achieving the Sustainable Development Goals: Prerequisites and Modern Challenges
by Olena Bokiy & Olha Kovalenko - 140-149 Human Capital in the Post-War Recovery of the Energy Industry
by Nina Petrukha & Oleh Nazukov - 150-163 To UBI or Not to UBI? Universal Basic Income Creating Value in Rural Areas of Romania
by Alexandru Ureche - 164-172 Romanian Nuclear Energy and Hydropower - A CSR Perspective
by Nicoleta-Elena Cristea & Antonio-Alexandru Popescu-Cristea - 173-179 Accounting for Beekeeping Products: Current State and Ways of Improvement
by Mariia Shulhan - 180-186 From Cash to Code: The Transition to Central Bank Digital Currencies in Pakistan
by Saeed Ahmed
2024, Issue 1
- 5-13 Logistics Costs Accounting Methods: Problems and Ways to Solve Them
by Oleksandr Kravets - 14-21 Accounting for Government Grants According to IAS 20: The Problems and Directions for Improvement
by Serhii Lehenchuk & Nataliya Vyhovska - 22-27 Methodical Aspects of the Integrated Reporting Preparation
by Oleksandr Sherstiuk - 28-37 The Financial Results of Agricultural Enterprises in the Pre-War and Wartime Period
by Yurii Lupenko & Andrii Lupenko - 38-48 Applying the Z-Score Model to Predict Corporate Financial Distress: An Empirical Research on the Listed Firms in Vietnam Stock Market
by Pham Tien Manh & Ha Vy Nguyen - 49-53 The Effect of Clean Energy Financial Investment on Carbon Reduction
by Collins C. Ngwakwe - 54-65 Strengthening the Role of Depreciation Policy in Forming the Financial Basis of the State's Investment Security and Capital Investments
by Oleksandr Petruk & Oksana Novak & Viktoriia Khvist - 66-83 The Relationship between Corporate Environmental Performance and Suppliers' Credit Lending
by Witness Siwela & Collins C. Ngwakwe - 84-92 Analytical Support for the Continuity Management of Enterprises under Conditions of Uncertainty
by Vasyl Rudnytskyi & Olena Yurchenko - 93-101 The Insurance Market, Market of Insurance and Market of Insurance Services: Scientific Views, New Understanding and Definition
by Artur Shirinian & Lada Shirinyan - 102-109 Information Sources and Stages of Strategic Analysis
by Serhii Hryniavskyi & Valerii Zhuk - 110-123 Food Retail in Ukraine: Trends and Consequences of Crisis Transformations of the Food System
by Olha Kovalenko & Lyudmila Yashchenko - 124-129 Specific Features of Manager Professional Training during the Martial Law Period
by Inga Miroshnychenko - 130-136 Anti-Corruption Audit: Concept, Types, and Elements
by Tatiana Mishchenko - 137-146 Comparison of Labour Absorption Based on Employment Status in the Regencies/Cities of South Sumatra Province
by Dri Heppi & Yunisvita & Siti Rohima - 147-156 Comparative Analysis of the Financial Performance of Regional Development Banks before and after Conversion to Islamic Banks
by Laela Asri Hidayati & Susi Retna Cahyaningtyas - 157-163 The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness
by Stevanie & Tony Sudirgo
2023, Issue 4
- 5-10 Bioenergy Assets as an Innovative Accounting Object: Definition and Recognition Criteria
by Yuliia Bila - 11-25 Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine
by Valerii Zhuk & Yuliia Bezdushna & Nataliia Zhuk & Volodymyr Pavlenko - 26-38 E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement
by Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko - 39-46 Integrated Reporting in the Context of Information Support of Business Analysis
by Oleksandr Sherstiuk & Tetiana Demianenko - 47-52 The Effect of Exchange Rates on Consumer Price Index
by Joseph Musandiwa & Collins C. Ngwakwe - 53-59 Corporate Social Responsibility, Benefits beyond Legitimacy: A Symbiotic Framework
by Collins C. Ngwakwe - 60-71 Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia
by Wilsa Road Betterment Sitepu & Salwani Arbak - 72-80 Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?
by Stevanie & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu - 81-90 Factors Affecting Going Concern of the Transport and Logistics Companies
by Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika - 91-96 Conceptual Approaches to Managing the Enterprise's International Competitiveness
by Huo Ran - 97-104 Enterprise Data Security in the Cloud Environment: Threat Analysis
by Tetiana Kapeliushna - 105-117 The Determinants Affecting the Violent Crime in Indonesia and Thailand (1990-2019)
by Erwin Kurniawan A. & Adi Wijaya & Andriawan Kustiawan - 118-124 Mortgage Market Analysis: Domestic and International Experience
by Nataliia Sirenko & Kateryna Kazemyrchyk & Kateryna Mikuliak - 125-131 Classification Signs of Changes in the Economy
by Oleksandr Sydorov - 132-142 The Influence of Employee Responsibility and Knowledge on the Speed of Service and Employee Performance Moderated by the Hospital Management Information System: A Case Study of Type D Hospitals in the East Kalimantan Province
by Ariesta Heksarini & E. Harleni Aroma & Martinus Robert Hutauruk - 143-155 The Agricultural Sector of Ukraine's Economy: A Vision of the Financial Context for Achieving the Sustainable Development Goals
by Serhii Petrukha & Nina Petrukha
2023, Issue 3
- 5-11 The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable
by Safa Rifha'atul Mahmuda Arpan & Haliah & Nirwana - 12-20 The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument
by Yevheniia Popko & Olha Lukova - 21-27 Budgeting Methodology in Relation to Management Reporting
by Iryna Sadovska & Myroslava Kulynych & Kateryna Nahirska & Alla Fatenok-Tkachuk - 28-37 The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims
by Leonid Suk & Petro Suk - 38-44 Fundamental Concepts of Integrated Reporting
by Olga Usatenko - 45-52 Accounting and Financial Models of Strategic Decision-Making in the Pricing Sphere
by Valeriia Fesenko & Nataliia Svichkar & Iryna Tiutchenko - 53-64 Profitability Moderates the Effect of Firm Size, Leverage, and Liquidity on Financial Distress
by Rido Luspratama & Yusuf Ronny Edward & Namira Ufrida Rahmi - 65-69 A Framework of Excessive Executive Compensation - An Obscured Breach in Corporate Governance Agency Contract
by Collins C Ngwakwe - 70-83 Capital Investments as a Basic Prerequisite for the Investment Security of the State
by Oleksandr Petruk & Habriella Loskorikh & Viktoriia Khvist - 84-97 Is There Still a Day-of-the-Week Effect in the Real Estate Sector?
by Julius Marcus Reis & Leonard Grebe & Dirk Schiereck & Kerstin Hennig - 98-106 Application of Digital Marketing Tools and Methods in the Enterprise Management System
by Yaroslava Larina & Kateryna Zaryvnykh & Julia Galchynska - 107-113 Craft Production in Ukraine: Essence and Ways of Promotion
by Anna Morozova & Volodymyr Khmil - 114-125 The Probability of Part-Time Job for Tuition Assistance Receiver Students
by Maya Safitri & Yunisvita & Dirta Pratama Atiyatna - 126-137 Current Trends in Financing Innovative Development of Industrial Enterprises in Ukraine
by Nataliia Spasiv & Olga Kneysler & Iryna Hyzela - 138-144 Defining the Components of the Technology Transfer Model: European Integration Aspect
by Nadiia Stoliarchuk - 145-150 Formation of Components of the Marketing Information System for Agricultural Products Using Big Data Methods
by Oleksandr Lutsii & Oleksandr Helevei - 151-157 The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers' Trust as Moderating Variable
by Enda Noviyanti Simorangkir & A Fakhrorazi - 158-164 Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions
by Olena Tsiatkovska
2023, Issue 2
- 5-15 Students' Perceptions of Management Accounting and the Accounting Profession
by Mithaq Mahmood Al Kharousi & Bedoor Nasser Al Shukaili & Mohammed Muneerali Thottoli - 16-22 Accounting & Reporting: On the Way to EU and NATO
by Serhii Holov - 23-28 Causes and Consequences of the Formation and Development of the Institute of Professional Accountants
by Valerii Zhuk & Serhii Ostapchuk & Natalia Golub - 29-37 The Constitutional Role of Accounting in Ensuring the Implementation of Innovative Activities of the Enterprise
by Viktoriia Makarovych - 38-46 Accounting Professional Associations in Ukraine and Europe
by Yevheniia Popko & Yuliia Shenderivska - 47-53 Accountant's Professional Judgment in the Implementation of Accounting Tasks
by Oleksandr Sherstiuk - 54-67 Public Funds as an Object of Forensic Economic Expertise
by Volodymyr Ivankov - 68-74 What Influences to Financial Leverage in Listed Construction Firms in Vietnam? The Role of Asset Tangibility and Growth Opportunities
by Pham Tien Manh - 75-82 Stock Market Price Effect of the Silicon Valley Bank Failure - A Pre and Within Analysis
by Collins C Ngwakwe - 83-91 Moderating Effect of Tactical Asset Allocation on the Risk-Return Relationship in the Nigerian Stock Market
by Yusuf Olatunji Oyedeko & Olusola Segun Kolawole & Regina Samson & Olena Voloshyna - 92-100 Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy
by Mykhaylo Prodanchuk & Hanna Kovtseniuk - 101-110 Budget Absorption Phenomena: Evidence from Education Quality Assurance Institutions
by Elok Heniwati - 111-121 The Banking Services Market from the Standpoint of Modern Science and Legislation
by Edvard Shirinian & Lada Shirinyan - 122-130 Entrepreneurial Risk: Essence and Classification Depending on the Losses Borne by the Entrepreneur
by Iryna Abernikhina - 131-139 Conceptual Principles of Staffing Internal Audit Units in State Authorities
by Tatiana Mishchenko - 140-146 Consumer Behaviour Study in the Brand Management System
by Viktoriia Pidhurska & Yaroslava Larina - 147-152 The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia
by Busra & Yuli Anisah & Yeni Irawan & Syarifudin & Hayatun Nufus - 153-160 Financial Performance and Firm Value: A Mediating Role of Profitability
by Andy Wijaya & Matondang Elsa Siburian & Enda Noviyanti Simorangkir
2023, Issue 1
- 5-16 Audit of the Tourist Rent Existence
by Serhii Bardash & Oleksandr Sherstiuk - 17-25 Financial Monitoring of the Accounting Services Sector According to International Standards: A New Challenge for the Accountant
by Nataliya Vnukova & Serhii Ostapchuk - 26-30 Natural Capital Disclosure for Integrated Reporting
by Veronika Hanusych - 31-37 Development of Accounting: Challenges and Prospects in the Context of European Integration
by Dmytro Kobets - 38-48 The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach
by Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga - 49-55 The Conceptual Significance of Internal Audit in the Armed Forces of Ukraine
by Liudmyla Sokolenko - 56-67 Normative and Legal Regulation for Integrated Reporting
by Nataliia Shevchuk - 68-78 Risk-Return Relationship in the Nigerian Stock Market: Comparative between Fama-French Five-Factor Model and Higher Moment Fama-French Five-Factor Model
by Yusuf Olatunji Oyedeko & Olusola Segun Kolawole & Isah Ibrahim & Olena Zharikova - 79-90 Impact of Non-Performing Loans on the Growth of the Banking Sector in Bangladesh
by Momtaj Parvin & Merajul Islam & Larysa Vdovenko - 91-96 Criteria for Determining Critical Imports in Ukraine
by Nataliia Savchenko - 97-107 Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business
by Viktor Synchak - 108-114 The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory
by Viorel-Costin Banta & Alin Banta & Sabin Alexandru Babeanu - 115-121 The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance of Islamic Commercial Banks in Indonesia
by Alfiah Permatasari & Ahmad Syathiri & Luk Luk Fuadah - 122-129 The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable
by Muliani Mangngalla' & Alimuddin & Grace T. Pontoh - 130-134 Accounting of the Material Resources and Analysis of the Efficiency of Logistics Operations in Construction Industry
by Mariia Gumenna-Derii
2022, Issue 4
- 5-12 Specifics of Asset Impairment in the Conditions of Armed Aggression
by Andrii Kulyk - 13-22 Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia
by Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati - 23-31 Transformation of Accountant Functions under Global Challenges
by Yuliya Shenderivska - 32-36 Does the CEO's Payment Increase Shareholder Return in S&P 500 Companies?
by Collins C Ngwakwe - 37-42 Stress Testing of Banks in the USA
by Oksana Posadnieva - 43-50 Fiscal Efficiency of the Indirect Taxation System in Ukraine
by Larysa Sidelnykova & Diana Ostapenko - 51-55 Tax Instruments for National Economy's Digitization: Content and Features of Use
by Inna Yakushko - 56-79 Covid-19 and G-Shaped Recovery: A New Form of Recovery Shape
by Arif Budimanta & Telisa Falianty & Jerry Marmen & Mulya Tarmizi & Arif Amin & Firdha Anisa Najiya - 80-88 The Influence of Communication, Work Motivation and Work Environment on Employee Performance with Work Discipline as a Mediating Variable
by Djatmiko Noviantoro & Silvia Marisa & Sari Sakarina - 89-100 Does Dividend Policy Mediate the Relationship Between Financial Performance and Company Value?
by Steward Gani & Rasinta Ria Ginting & Enda Noviyanti Simorangkir - 101-106 Methodological Basis for Studying the Financial Markets Transformation
by Lesia Hariaha - 107-113 Digitalization of Ukrainian Companies as a Mechanism of Competitive Struggle in the Global Grain Market
by Liudmyla Tsymbal - 114-120 The Influence of Ethical Leadership on Employee Performance with Organizational Citizenship Behavior as Intervening Variable
by Hari Pudjiantoro & I Ketut R Sudiarditha & Henry Eryanto - 121-130 Grain Market: Trends and Potential of Its Development
by Olena Shebanina & Oleksandr Zhebko - 131-138 The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable
by Cindy & Rasinta Ria Ginting - 139-146 Theoretical and Methodological Principles of Managing the Enterprise's Integrative Development
by Alona Goloborodko
2022, Issue 3
- 5-11 Accounting and Analytical Support of Audit at Logistics Enterprises as an Effective Method of Risks Prevention
by Svitlana Honcharuk & Bohdana Senyshyn - 12-20 Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit
by Iryna Kravchenko - 21-27 The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development
by Yuliia Kriher - 28-37 Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing
by Liubomyr Pylypenko & Olga Grytsay & Pavlo Sorokovyi - 38-45 Improvement of State Financial Control: Praxeological Approach
by Serhii Bardash - 46-55 Tax Audit and Tax Control: Interaction Model and Legislative Regulation
by Mariia Shyhun & Andrii Zhuravel - 56-61 The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield
by Collins C Ngwakwe - 62-68 The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine
by Liudmyla Melnyk & Olena Matros & Oksana Krochak & Olha Ratushna - 69-78 The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts
by Mita Amanda & Nur Sayidah & Aminullah Assagaf & Hadi Sugiyanto - 79-87 Analytical Support for the Functioning of Collective Investment Funds in Ukraine
by Mariia Nashkerska & Nataliia Lytvynenko - 88-94 Theoretical Bases of Tax Control in Ukraine
by Yaroslav Yarema & Vasylyna Khmyzovets - 95-101 Integrative Development of Enterprises: Essence and Management
by Alona Goloborodko - 102-109 Normative Aspects of Regulating the Digital Economy Development
by Dmytro Kotelevets - 110-118 The Relationship between the Government Size and Economic Growth in South Sumatra
by Khairunisah Rahmatullah & Azwardi & Sairuki Sukanto - 119-128 The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable
by Yunus Anugerah Hulu & Nagian Toni & Wilsa Road Betterment Sitepu - 129-138 The Influence of Competence and Work Facilities on the Employees' Performance with Work Motivation as a Moderating Variable
by Edizal AE & Djatmiko Noviantoro & Dono Raharjo
2022, Issue 2
- 5-14 Methodical Approach to Determining the Quality of Accounting Data in Internal Audit
by Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek - 15-21 Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment
by Valerii Zhuk & Yevheniia Popko & Serhii Ostapchuk - 22-32 Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement
by Andreia Manea & Claudia Mihaela Rapan & Viorel-Costin Banta - 33-42 Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting
by Petro Sabluk & Mykhailo Prodanchuk & Nataliia Shevchuk - 43-48 Value-Based Controlling & International Accounting of Economic Value Added (EVA) - An Overview
by Thomas Hammer & Patrick Siegfried - 49-57 Retrospective of the Accounting Profession Development: A Civilizational Approach
by Yuliya Shenderivska - 58-67 The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services
by Hasibul Islam & Jhansi Bharathi Madavarapu & Nayan Kumar Sarker & Asfaqur Rahman - 68-75 Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets
by Claudia Mihaela Rapan & Viorel-Costin Banta & Andreia Manea & Mamoun Walid Aridah - 76-81 Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange
by Claudia Mihaela Rapan & Viorel-Costin Banta & Andreea Serban & Andreia Manea - 82-90 Banking Ecosystem: A New Conceptual Tool of Banking Science
by Edvard Shirinian & Aram Shirinyan - 91-102 The Effect of Anxiety and Employee Engagement on the Performance of Millennial Employees with Resilience as Mediating Variable
by Dani Nugraha & I Ketut R Sudiarditha & Henry Eryanto - 103-110 The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable
by Hasriyanti & Kartini & Grace T. Pontoh - 111-117 The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange
by Masayu Mikial & Nina Fitriana & Meti Zuliyana & Rizal Effendi & Sasiska Rani - 118-123 The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable
by Andi Novia Kartika Sari & Ratna Ayu Damayanti & Darmawati - 124-133 The Effect of Intellectual Capital on the Company Value: The Case of Banking Companies in Indonesia
by Anita Yesi & Didik Susetyo & Rela Sari - 134-142 The Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable
by Bonifasius Ferdinandus Bangun & Taufiq & Luk Luk Fuadah - 143-151 Indonesia's Economic Growth Rate
by Nazeli Adnan & Muhammad Teguh & Imam Asngri & Deassy Apriani - 152-163 The Effect of Work Environment and Work Attitude on Employees' Performance through Work Motivation
by Ratnaningtyas Yoga Wijayanti & Dewi Susita & Gatot Nazir Ahmad
2022, Issue 1
- 5-12 Depreciation of Enterprise Assets in Wartime
by Valerii Zhuk & Yuliia Bezdushna & Yevheniia Popko - 13-21 The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour
by Nevi Kurniati & Yulia Saftiana & Isni Andriana - 22-31 The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory
by Serhii Lehenchuk - 32-41 Integrated Reporting in Natural Capital Management
by Nataliia Shevchuk - 42-48 Methods and Tools of Anti-Crisis Regulation of the Banking System in Conditions of Economic Instability
by Tetiana Berezhetska - 49-58 Determinant Factors of Dividend Policy Using a Structural Equation Modeling Approach: A Study of the Banking Sector of Bangladesh
by Mohammad Shahidul Islam & ATM Adnan - 59-64 Peculiarities of Formation of the System for Protection of Pension Assets of Accumulative Pension Programs
by Volodymyr Rudyk & Ivanna Cheshnevska - 65-87 Development of a Performance Measurement Systems for NCA-Sales-Teams
by Andreas Beck & Jurgen Reck & Patrick Siegfried - 88-96 The Influence of Quality Control Circle on the Employee Performance & Productivity with Employee Motivation as Mediating Variable
by Christofer & Saparuddin Mukhtar & Ari Saptono - 97-102 Research on Rural Human Resources in China: Bibliometric Analysis Based on CNKI Database
by Cui Lijuan & Shen Jialong - 103-112 The Effect of Work from Home, Work-Life Balance, and Job Satisfaction on Employee Performance
by Radian Nugraha & Christian Wiradendi Wolor & Corry Yohana - 113-121 Employee Performance Analysis at Bank Syariah Indonesia
by Firman Kurniawan Said & Usep Suhud & Christian Wiradendi Wolor - 122-127 The Influence of Organizational Culture on Bank Employees' Performance with Organizational Commitment as an Intervening Variable
by Muh Irsan Sofyan & I Ketut R Sudiarditha & Saparuddin Mukhtar - 128-134 Factors Determining the Performance of Employees at the Directorate of Islamic Education
by Septiani Nur Hidayati & Dewi Susita & Usep Suhud - 135-140 Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings
by Nataliia Stelmakh - 141-147 Audit Methods for Financial Assets Information Disclosure
by Oleksandr Sherstiuk
2021, Issue 4
- 5-15 The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review
by Achmad Farid Dedyansyah & Sri Pujiningsih & Satia Nur Maharani - 16-22 Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects
by Viktoriia Kravchenko & Yuliia Slobodianyk - 23-29 Accounting Information System under the Digital Transformation
by Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze - 30-38 Accounting Identification of Agricultural Receipts as Financial Instruments
by Olha Lukova - 39-45 The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism
by Rahmat Novari & Yusnaini & Luk Luk Fuadah - 46-54 Exploration of University Sustainability Report Indicators: Evidence from Indonesia
by Sri Pujiningsih - 55-61 The Effect of Village Funds, Special Allocation Funds, Revenue Sharing Funds on Regional Inequality in the Regencies/Cities of South Sumatra Province
by Fatimah Audia Amelia & Azwardi & Sukanto - 62-70 Responsible Land-Based Investment in Ukraine: International Regulatory Practice
by Sergii Borodin - 71-80 The Influence of Risk Management, Third-Party Funds and Capital Structure on Banking Sector Financial Performance in Indonesia and Thailand with Corporate Governance as Moderating Variable in 2015-2019
by Nurtika Ekawati & Unggul Purwohedi & Ari Warokka - 81-90 The Financial System Stability: The Essence, Vulnerability, Ways to Provide
by Yurii Lupenko & Yurii Radionov - 91-98 The Influence of Work from Home and Work Discipline on the Performance of Employees with Work-Life Balance as Mediating Variable in the COVID-19 Outbreak Period
by Susanti Anomsari & Agung Wahyu Handaru & Gatot Nazir Ahmad - 99-108 The Influence of Training and Organizational Communication on Job Loyalty with Job Satisfaction as an Intervening Variable
by Rilia Irawati & Dewi Susita & Henry Eryanto - 109-114 The Role of Behavioral Economics in Providing Sustainable Demand for Eco-Friendly Products
by Vladyslav Lazarenko & Roman Hulinchuk & Oleksandr Botsula - 115-128 On the way Towards a Balanced Forestry Land Use: The Economy of State Forestry Enterprises in Small Polissia of Ukraine in the Context of the COVID-19 Pandemic
by Yoshihiko Okabe & Orest Furdychko & Oksana Drebot & Nina Palianychko & Stepan Dankevych