Finance, Accounting and Business Analysis

2019 - 2026

From Academic Publishing UNWE
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Volume 5, issue 2, 2023

The Correlation of Budgeting, Decentralization and Work Motivation on the Performance of Local Government Organizations in East Java Province, Indonesia pp. 90-101

Ninik Srijan and Siti Aisyah

Does geopolitical risk matter for ETF flows in emerging markets? pp. 102-112

Damien Kunjal

Environmental Accounting and its Impact to Firm Value: Study of Environmentally Sensitive Companies in Indonesia pp. 113-126

Diajeng Fitri Wulan, Reni Oktavia, Usep Syaipudin and Adilah Sabrina Muti’ah

Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia pp. 127-138

Siti Karlina and Ira Novianty

Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications during and after COVID-19 in a Dynamic Price Environment pp. 139-146

Valentina Mirkovic, Cedomir Gligoric, MilosLjubisaPavlovic and Milos Lutovac

The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia pp. 147-158

Sasiska Rani, Meti Zuliyana and Rizal Effendi

The Impact of COVID-19 on the Risk Factors Affecting the South African Bond Market pp. 159-172

Mmakganya Mashoene and Mishelle Doorasamy

Evaluating Current Stage of Equity Crowdfunding Adoption in Indonesia: An Exploratory Study pp. 173-187

Muhammad Ramadhani Sanjaya and Deddy Priatmodjo Koesrindartoto

Volume 5, issue 1, 2023

Company Valuation: The Most Widely Used Valuation Methods in Bulgaria pp. 1-13

Dimiter Nenkov Nenkov

Tax Knowledge, Tax Complexity and Tax Compliance in South Africa pp. 14-27

Baneng Naape

Social Welfare: Bulgaria (2007-2021) pp. 28-38

Rumen Yordanov Brussarski

The Relationship Between Parenting Styles and Parental Financial Socialisation pp. 39-48

Adam Aifheli Ndou

Financial Performance of Air Transport Operators in the Conditions of Digital Transformation Processes pp. 49-59

Petya Koralova-Nozharova

Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia pp. 60-69

Adi Gunanto

Defined Contribution Pension Schemes in Central and Eastern European (CEE) Countries – Current Issues And Future Perspectives pp. 70-78

Jeko Milev

Financial Aspects, Corporate Governance and Disclosure of Financial Risk: Case of Indonesia pp. 79-89

Irine Herdjiono and Mira Yanti

Volume 4, issue 2, 2022

The Analysis of Transaction Costs and Revenue of Cayenne Pepper Farming: An Empirical Study in Semarang District pp. 83-89

Sucihatiningsih Dian Wisika Prajanti, Etty Puji Lestari and Fauzul Adzim

Dynamics of Bank Credits to Private Sector in the Central and Eastern European Countries pp. 90-98

Gergana Mihaylova-Borisova

Applying a Binary Logistic Regression Analysis to Evaluate the Distinction between Conventional and Islamic Banks: A Case Study of Djiboutian Banks pp. 99-107

Sadik Aden Dirir

Analysis of Financial Indicators Compared with Main Characteristics of Hospital Based Medical Care in Bulgaria pp. 108-117

Velimira Georgieva Chupetlovska

The End of the Negative Interest Rates pp. 118-126

Elena Ralinska

The End of the Negative Interest Rates pp. 127-136

Moh. Mukhsin and Syarifaturrodiyah Syarifaturrodiyah

Is There A Trade-Off Between Economic and Environmental Factors in Traditional Oil Mine Management? pp. 137-147

Amin Pujiati, Tri Anggana Putra and Nadia Damayanti

A Women Empowerment Model in Improving Food Security of Agribusiness Communities pp. 148-152

Lili Marliyah, Eko Heri Widiastuti, Agus Sutriyanto, Marhaeni Dwi Satyarini and Dwi Asih K Handayani

Volume 4, issue 1, 2022

Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa pp. 1-17

Nyanine Chuele Fonou Dombeu

Covid-19 Influence on The Digitalization of Travel Agencies' Training Policy pp. 18-25

Nikola Tanakov, Daniel Parushev and Angel Stoykov

The Consequences of Covid-19 on Youth Unemployment in The Bulgaria pp. 26-33

Stanimir Stamatev and Vasil Bozev

The Reform of the European Union System of Own Resources – Challenges and Prospects pp. 34-42

Nelly Popova

Promotion Analysis Through Media Social to Improvement of Small Business and Medium pp. 43-51

Femei Purnamasari, Weny Rosilawati and Dania Hellin Amrina

The Relationship Between Retirement Perceptions and Savings Behaviour Among Early Adult Workers in Palembang pp. 52-59

Nuzulul Aini, Jaizah Othman, Hafizah Sudin, Sahrullizuannizam Salehuddin, Siti Balqis Amran, Noreha Halid and Aimi Anuar

The Role of Accounting Information Systems in Supporting Work from Home Policy during The Covid-19 Pandemic pp. 60-66

Ayi Astuti, Indri Utami, Mentari Puteri and Tamy Ali Januarty

The Effect of Risk Management Reporting on Financial Efficiency pp. 67-82

Maryam Yousefinejad, Tahani Ali Hakami, Ahmed Abdulkareem Salloom Al-bazi, Tamy Jaizah Othman and Abdullah Alhadadi

Volume 3, issue 2, 2021

Comparative Study of Major Central Bank’s Monetary Policy in Response to the Pandemic Crisis pp. 96-106

Gergana Mihaylova-Borisova

Behavior Finance Perspectives for Climate Investments on Bulgarian Market – Empirical Study pp. 107-119

Nikoleta Karamileva

Tax Revenue Structure and Its Components in Bulgaria: Where Does Tax Revenue Come From? pp. 120-130

Diyana Metalova and Presiana Nenkova

Non-Performing Loans in Bulgaria and Alleviations for Debtors in Times of Covid-19 Pandemic pp. 131-148

Violeta Todorova

The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality pp. 149-158

Fadhila Rizki Afifah, Tulus Suryanto and Yetri Martika Sari

Impact of Sharia Financing Life Insurance Products on Sharia Banking Performance and Sharia Insurance Industry pp. 159-170

Reza Ronaldo and Yul Maulini

Determinants of Bounded Rationality Theory to The Use of Indonesian Accounting Standards for Non-Publicly-Accountable Entities in SMEs pp. 171-175

Siti Maghfiroh and Dona Primasari

The Influence of Internal Audit Activities and Business Complexity on the Amount of Fees for External Auditors (Case Study of Manufacturing Companies on the IDX) pp. 176-179

Arum Ardianingsih and Hidayatul Affifah

Volume 3, issue 1, 2021

The Bulgarian Flat Tax is No Longer What It Was pp. 1-11

Rumen Brussarski

Public Finances on the Balkan Peninsula – A Comparative Study of Twelve Countries pp. 12-30

Presiana Nenkova, Nelly Popova and Diyana Metalova

The Impact of Tax Burden and Tax Structure on the Economic Growth of the Balkan Region pp. 31-40

Angel Angelov and Velichka Nikolova

The Image of the European Economy at the Time of the Pandemic Crisis pp. 41-55

Grazyna Musial

US Stock Market at the Background of the Covid-19 Pandemic: Implication for Valuation pp. 56-66

Dimiter Nenkov

Fundamental and Technical Factors on Stock Prices in Pharmaceutical and Cosmetic Companies pp. 67-73

Suyanto Suyanto, Julia Safitri and Arif Prasetya Adji

Environmental Performance and Company Size on the Financial Performance of Sharia Companies in Indonesia pp. 74-80

Nur Wahyu Ningsih, Rego Putrawan, Evi Ekawati and Ahmad Isnaeni

Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable pp. 81-95

Wati Aris Astuti and Sekar Mayangsari

Volume 2, issue 2, 2020

Political Connections and Characteristics of The LQ-45 Index Companies in Indonesia pp. 65-71

Kamilia Syaputra and Ernie Hendrawaty

Trends and Determinants of Municipal Fiscal Disparities in Bulgaria pp. 72-82

Presiana Nenkova

Analysis of Stock Split Volatility in Stock Price on Indonesia Sharia Stock Index pp. 83-91

Femei Purnamasari, Miftahul Jannah and M. Ridhanoyudistira

Effects of Coronavirus Pandemic on the Economic Performance of Bulgaria and the EU pp. 92-101

Gergana Mihaylova-Borisova

What Determine Accounting information System Implementation? Evidence From Indonesia pp. 102-111

Sri Dewi Anggadini

Bulgarian Pension System – Is It A Sustainable Social Security Structure in The Long Term pp. 112-118

Jeko Nikolaev Milev

Cultivation of Accounting-Based Financial Management Technology and E-Commerce Adoption on the Development of MSMEs in Banyumas Regency (An Approach to Planned Behavior Theory) pp. 119-126

Dona Primasari, Siti Magfiroh and Sudjono Sudjono

Bulgaria: Economic Impacts of Exchange Rate Mechanism II and Banking Union Participation pp. 127-132

Dimitar Chobanov

Volume 2, issue 1, 2020

Impact Profit When Implementation of International Financial Reporting Standards (IFRS) pp. 1-10

Surtikanti Surtikanti

Audit Opinion: Implication from Audit Evidence Evaluation in Using Professional Proficiency with Cautiousness and Accuracy pp. 11-16

Ely Suhayati

Audit Opinion: Modern World and Economic Interactions in The Light of The Science of Economics As Well As Finances and Accounting pp. 17-24

Grazyna Musial

Influence Analysis of The Active Part of Human Resources on The GDP of The Level 2 Regions in Bulgaria pp. 25-34

Nikola Tanakow and Georgi Tsolov

Welfare and Basic Income: Theoretical Implication in The Slemrod / Work-Leisure Model, Graphical Interpretation pp. 35-41

Ivaylo Beev and Yanko Hristozov

Some Observations of Bank Interest Rates and The Impact of Negative Interest Rates pp. 42-51

Diyana Miteva

Managing Risk in A Crisis Situation in The Company pp. 52-57

Galina Kurteva

The Effectiveness Budget Control Government of Ogan Ilir Regency: The Impact on Supervision and Competence pp. 58-64

Periansya Periansya, Sopiyan Ar and Tria Ajeng Pratiwi