Journal of Economics, Finance and Accounting Studies

2019 - 2026

From Al-Kindi Center for Research and Development
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Volume 5, issue 6, 2023

The Influence of Knowledge Management and Innovation on Firm Performance at Company X pp. 01-13

Agus Arianto Toly, Vanessa Leo and Vania Michaela Winarko

Women's Empowerment as a Moderator Variable in the Role of Sharia Microfinance Inclusion in Strengthening the Family Economy pp. 14-26

Toto Sukarnoto, Yadi Janwari, Ending Solehudin and Setia Mulyawan

Forecasting North Kalimantan Provincial Budget for Infrastructures Analysis through Economic Recovering Program pp. 27-32

Arkas Viddy, Rafiqoh and Andi Asrifan

Increasing Regional Economic Value from Coastal Reclamation Development pp. 33-40

Haeruddin Saleh, Agus Salim, Zulkifli Maulana, Rahmaniah and Darmawati Manda

Employees’ Work Performance Using Accounting Information System in Remittance Centers pp. 41-49

Fershie Yap and Sofphia Lou Ferolino

The Impact of Electronic Marketing on Sustaining Entrepreneurial Viability in Major Restaurants in the Kingdom of Saudi Arabia in the Context of the Covid-19 pp. 50-63

Mahmoud Afeef

Corporate Governance Strategy and its Role in Improving the Sustainable Financial Performance of Iraqi Banks pp. 64-81

Mohammed Fadhil Neamah

From Clone Town to University Town: A Case Study of Xianlin University Town pp. 82-91

Dairui Lyu and Qirui Zeng

Evaluating the Efficacy of Monetary Policy in Driving Economic Growth in Turkey pp. 92-98

Pierre Richard Louis-Jacques and Selma Ay

Understanding Negative Equity Trends in U.S. Housing Markets: A Machine Learning Approach to Predictive Analysis pp. 99-120

Afrin Hoque Jui, Shah Alam, Md Nasiruddin, Adib Ahmed, Rashed Mohaimin Md, Md Khalilor Rahman, Farhana Rahman Anonna and Rabeya Akter

Volume 5, issue 5, 2023

Factor Accumulation, Total Factor Productivity, Random Shocks and Output Growth in Cameroon pp. 01-11

Jerome Kum Muankang and Dobdinga CletusFonchamnyo

The Impact of Loan Portfolio Management on Credit Risk: Evidence from Banking Sector of Afghanistan pp. 12-22

Abdul Shaheer Aris and Ekramuddin Rahimi

A Study on the Scale, Structure and Development Countermeasures of “New Employment Forms” pp. 23-27

Yibo Wang

Determinants of Culinary Business Performance in Makassar City, Indonesia pp. 28-36

Yuliani, Anwar Ramli and Muhammad Rakib

An Analysis of the Reasons for the Absence of Short-term Wealth Management Products in Hong Kong pp. 37-43

Xiaotong Li and Xinyu Li

The Lack of Short-term Financial Products in Hong Kong: An Empirical Analysis of Questionnaire pp. 44-48

Xijin Liu

Measuring the Level of Satisfaction of Bachelor of Accounting Students with Distance Education in Light of the Corona Pandemic: A Field Study pp. 49-73

Rahaf Abdullah Mutlaq Al-Juaid

Effective Implementation and its Impact on Achieving Project Objectives: An Applied Study on Al-Mak Nimr Development and Contracting Co. Ltd. and Danfodio Contracting, Roads and Bridges Co. Ltd. during the Period 2006 to 2013 pp. 74-85

Amal Abuzaid Mokhtar Ibrahim, Amna Babiker Hussein Mohamed and Nahlaa Taha Mahgoub Taha

Research on the Joint Training Path of China and Portugal Based on the Background of Digital Economy pp. 86-90

Shen Bowen

Rethinking Post-Pandemic Labor Policies: Insights from Precarious Workers in Indonesia pp. 91-103

Visi Saujaningati Kristyanto, Wahyudi Wibowo, Katsunori Takahashi and Purnomohadi Sutedjo

Revisiting the Neighborhood Effects on Disadvantaged Households in Indonesia pp. 104-114

Visi Saujaningati Kristyanto, Wahyudi Wibowo and Purnomohadi Sutedjo

Do Leverage and Carbon Risk Affect Financial Distress? Evidence from Asian Countries’ Automotive Industry pp. 115-123

Dini Anjelita and Falikhatun

The Effect of Profitability, Liquidity and Leverage on Earning Quality with Company Size as a Moderation Variable pp. 124-130

Dewi Masruroh and Apollo

The Influence of Financial Risk, Characteristics of the Audit Committee, and the Independence of the Board of Commissioners on Audit Report Lag pp. 131-144

Eka Rizkiana Putri and Erna Setiany

Enhancing Fraud Detection Systems in the USA: A Machine Learning Approach to Identifying Anomalous Transactions pp. 145-160

Md Shafiqur Rahman, Proshanta Kumar Bhowmik, Balayet Hossain, Nikhil Rao Tannier, Mohammad Hamid Hasan Amjad, Anchala Chouksey and Miraz Hossain

Machine Learning-Powered Financial Fraud Detection: Building Robust Predictive Models for Transactional Security pp. 161-180

Tanaya Jakir, MD. Nazmul Shakir Rabbi, Md Masud Karim Rabbi, Md Abdul Ahad, Md Abubokor Siam, Mohammad Nazmul Hossain, Md Sakibul Hasan and Arat Hossain

Volume 5, issue 4, 2023

A Comparative Study of Life Quality in Urban and Rural Areas of Afghanistan: A Case Study of Jawzjan Province pp. 01-09

Sohaila Haidary

Does Loan Size Matter in How Collateral Characteristics Relate to Credit Access? pp. 10-23

Samuel Aidoo, Eric Nombare and Gabriel Kwao-Boateng

Willingness of Farmers to Adopt Blockchain Technology in Smart Agriculture pp. 24-34

Shang-Chuan Shih and Bang-Han Chiu

Financing Laws of China's Big Health Industry PPP Projects: A Discussion Paper pp. 35-39

Yang Yile and Luan Jieting

Sustainable Development Goals Disclosure among Top 25 Listed Companies in Kenya pp. 40-53

Muganda Munir Manini

The Influence of Debt Covenant, Tunneling Incentive, and Bonus Program on Tax Avoidance with Transfer Pricing as the Mediating Variable pp. 54-63

Kensasi Putri Ajeng Waluyo, Aulia Fuad Rahman and Mirna Amirya

Analysis of the Effect of Voluntary Disclosure on Tax Evasion: An Applied Study on the Private Shareholding Companies Listed in the Iraq Stock Exchange pp. 64-79

Ahmed Mahdi Sahi and Tariq Jassim Mohammad

Algorithmic Accountability in U.S. Consumer FinTech: Governance Mechanisms for Credit Risk, Fair Lending, and Financial Stability pp. 80-93

A S M Fahim, Md Ibrahim, Anika Anjum Pritty and Tabasum Akter Tania

Volume 5, issue 3, 2023

Tourism Growth and Financial Sector Development Nexus: Evidence from Selected African Economies pp. 01-16

Saganga Kapaya and Thereza Israel Mugobi

Impact of COVID-19 on Philippines Tourism Industry: Macroeconomic and Microeconomic Implications pp. 17-21

Heritier Kalonda

Applicability of Harrod-Domar Model in Explaining Economic Growth in the Philippines pp. 22-46

Genesis A. Dumo, Harriette D. Ico and Ederliza V. Magpantay

The Role of Empowering Workers in Improving the Performance of Workers: A Field Study in Telecommunications Companies Operating in the Kurdistan Region – Iraq pp. 47-57

Muhammad Khurshid Muhammad and Ramadan Khammakhem

Analysis of Audit Quality, Bonus Mechanism, and Company Size on Earning Management with Managerial Ownership as Moderating pp. 58-64

Mohammad Akbar Kusuma and Melinda Malau

The Impact of Foreign Direct Investment, Inflation, Labor Force, and Population on Improving Living Standards in the Philippines pp. 65-86

Jica Anne Mary Sugui, Princess Mae Nazarene L. Montojo and Aurora Christina P. Bermudez

Effect of Liquidity, Asset Structure, Managerial Ownership and Growth Rate on Company Performance pp. 87-95

Siti Chaerul Bariyyah and Melinda Malau

Cultural Cluster Development in the Yangtze River Delta: Realistic Bottlenecks, Driving Mechanisms, and Strategies pp. 96-106

Huiying Wu, Sijie Lu and Yunzhi Lin

The Effect of Smart Negligence on the Accounting Credibility Information in Light of the Current Crises pp. 107-120

Ahmad Jamil Mohammad Abdoh

Effect of Multiple Taxation on the Financial Performance of Small and Medium Enterprises (SMEs) in Ekiti State, Nigeria pp. 121-129

Yinka M. Adewara, Muyiwa Emmanuel Dagunduro, Gbenga Ayodele Falana and Temitayo O. Busayo

Impact of Selected Macroeconomic Variables in Economic Growth: Empirical Study in the Philippines pp. 130-149

John Robert Montances and Andrei Angelo Verano

Hedging Decision and Value of Public Companies Indexed at LQ45 Indonesia Stock Exchange pp. 150-163

Mustaruddin Saleh

The Impact of Manufacturing, Investment, Labor Force and Technology on Economic Growth in Palestine pp. 164-173

Flair J. Karaki

Trade Infrastructure and Export Competitiveness in the East African Community pp. 174-188

Anthony OLyanga and Francis Muhire

Supervision of Village Financial Management in Bangka Selatan District Bangka Belitung Islands Province pp. 189-202

Safrianto Putra

Artificial Intelligence and Service Quality of Telecommunication Firms in Nigeria pp. 203-214

Temitayo Busayo, Olusola Igbekoyi, Oluyinka Oluwagbade, Yinka Adewara, Muyiwa Dagunduro and Yinka Boluwaji

The Adoption of RFID for Military Logistics: Which Factors Do Matter in Taiwan? pp. 215-222

Bang -Han Chiu and Shang-Chuan Shih

Predictive Modeling of U.S. Stock Market Trends Using Hybrid Deep Learning and Economic Indicators to Strengthen National Financial Resilience pp. 223-235

Shaid Hasan, Ismoth Zerine, Md Mainul Islam, Adib Hossain, Khandaker Ataur Rahman and Zulkernain Doha

Volume 5, issue 2, 2023

The Impact of the Legal Reserve and the Discount Rate on Indicators of Iraqi Economic Stability: An Analytical Study of the Financial Reports of the Central Bank of Iraq for the Period from 2010-2020 pp. 01-19

Ahmed Khalaf Hussein Al-Zuhairi

Exploring the Development Prospects of International Brands in the Chinese Jewellery Market: Tiffany as an Example pp. 20-24

Qiping Chen and Quanli Chen

The Effect of Good Corporate Governance and Intellectual Capital Mechanism On Financial Performance with Profit Management as A Mediation Variable pp. 25-39

Sarah Septia Fatimah and Erna Setiany

Determinants of Banking Sector Stock Prices in Indonesia pp. 40-51

Henny Medyawati and Muhamad Yunanto

Study of Marketing Online by Digital Finance pp. 52-58

Nguyen Thi Ngoc The

Effect of Stakeholder Pressure and Corporate Governance on Sustainability Reports Disclosure: Empirical Study on Mining Sector Companies in Indonesia pp. 59-67

Iryani Maulana Suryana and Erna Setiany

Infrastructure Development Strategy in Increasing Connectivity Between Regions: A Case Study in North Tapanuli Regency, Indonesia pp. 68-74

Indra Simaremare, Wirman Syafri, Dedeh Mariani and Mansyur Achmad

Implementation Audit Internal of Quality Management System Iso 9001:2015 in the Purchasing Activities Technical Department at Pt Sango Indonesia pp. 75-88

Evi Lutfiyana Evi and Rilla Gantino

The Relationship of Crude Oil Prices and the U.S. Dollar Exchange Rate in the Philippines pp. 89-115

Francis Lawrence Pasion, Lorenzo Jay Roxas and Kristine April Suin

Impact of Macroeconomic Variables on Stock Market Price Levels: Evidence from the Philippines pp. 116-138

Benedict Sajor, Aelijohn Ulla and Anna Corinna Pizzaro-Uy

Representative Stock Analysis in Chinese Medical Industry and Relevant Investment Recommendations pp. 139-151

Zhang Jingyi

Stock Market Downturn and Stock Market Concentration pp. 152-163

Yunqi Zhang, Zeqi Zhang and Xiaoyu Zhang

Volume 5, issue 1, 2023

Income Distribution and Its Effect on Food Expenditure, Non-Food Expenses and Savings in Households of a Developing Economy pp. 01-15

Arjun Aryal and Bharat Aryal

The Influence of Intellectual Capital on the Performance of UMKM Tempe Craftsmen in Sukabumi City pp. 16-25

Dwi Jayanti and Romli Romli

The Influence of the Gender of the Chairman and CEO on the Company's Financial Leverage pp. 26-41

Huai-Chun Lo, Lai Yu Ting and Ching-Yuan Chien

Eco-efficiency and Sustainability: An Analysis for the Philippines pp. 42-62

Eunica Kate Ginez and Eden Joy Tabag

The Effect of the Director's Tax Expertise, the Tax Consultant Profession and the Frequency of the Board of Commissioners' Meetings on Tax Avoidance pp. 63-72

M. Naufal Shidqii Dhiyaulhaq and Agustin Fadjarenie

Determinants of GDP Growth in the Philippines: 1970-2020 pp. 73-97

Mathew Kieran Lumabao and Jessalyn Faye Rosales

Opportunities and Challenges in the Process of Integrated Regional Economic and Social Development in the Yangtze River Delta pp. 98-105

Yaxuan Wang

Understanding Momentum and Reversal Investing Strategies pp. 106-112

Jinsui Huang, Peiying Zhang and Junbin Zhang

Stress Tests as An Entrance to Measure Financial Strength and Its Role in Facing Banking Crises: A Case Study of the Iraqi Banking Sector pp. 113-128

Atea Khalaf Hussein Al-Saadoun and Laila Abdul Aarim Al-Hashemi

The Impact of Financial Fragility on Indicators of Financial Recovery: An Analytical Study of a Sample of Commercial Banks Listed on the Abu Dhabi and Dubai Stock Exchanges pp. 129-147

Fareeq Mahmood Saeed Al-Ramli and Mayada Salah-Addin Taj-Addin

Studying the Impact of Foreign Trade on Economic Growth of Afghanistan during 2003-2021 pp. 148-158

Abdulfatah Majidi

The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator pp. 159-171

Arie Wibisana Hadianto and Djuminah Djuminah

Current Status and Promotion of the Circulation of RMB: Taking the Belt and Road Initiative as an Example pp. 172-176

Peiying Zhang, Junbin Zhang and Jinsui Huang

The Effect of Profitability, Tunneling Incentive, Debt Covenant, and Intangible Assets on Transfer Pricing Decisions with Tax Minimization as Moderating Variables: A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in (2019 – 2 pp. 177-189

Dewi Kristina and Muhyarsyah

The Effect of Financial Distress and Company Characteristics on Earnings Management with the Audit Committee as Moderator pp. 190-200

Nurul Afni and Erna Setiany

The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable pp. 201-208

Basuki Wahyu Kuncoro and Dwi Asih Surjandari