Oblik i finansi

2012 - 2025

Current editor(s): Valeriy Zhuk

From Institute of Accounting and Finance
Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2022, issue 4

Specifics of Asset Impairment in the Conditions of Armed Aggression pp. 5-12

Andrii Kulyk

Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia pp. 13-22

Firda Nur Fauzia, Sri Pujiningsih and Makaryanawati

Transformation of Accountant Functions under Global Challenges pp. 23-31

Yuliya Shenderivska

Does the CEO's Payment Increase Shareholder Return in S&P 500 Companies? pp. 32-36

Collins C Ngwakwe

Stress Testing of Banks in the USA pp. 37-42

Oksana Posadnieva

Fiscal Efficiency of the Indirect Taxation System in Ukraine pp. 43-50

Larysa Sidelnykova and Diana Ostapenko

Tax Instruments for National Economy's Digitization: Content and Features of Use pp. 51-55

Inna Yakushko

Covid-19 and G-Shaped Recovery: A New Form of Recovery Shape pp. 56-79

Arif Budimanta, Telisa Falianty, Jerry Marmen, Mulya Tarmizi, Arif Amin and Firdha Anisa Najiya

The Influence of Communication, Work Motivation and Work Environment on Employee Performance with Work Discipline as a Mediating Variable pp. 80-88

Djatmiko Noviantoro, Silvia Marisa and Sari Sakarina

Does Dividend Policy Mediate the Relationship Between Financial Performance and Company Value? pp. 89-100

Steward Gani, Rasinta Ria Ginting and Enda Noviyanti Simorangkir

Methodological Basis for Studying the Financial Markets Transformation pp. 101-106

Lesia Hariaha

Digitalization of Ukrainian Companies as a Mechanism of Competitive Struggle in the Global Grain Market pp. 107-113

Liudmyla Tsymbal

The Influence of Ethical Leadership on Employee Performance with Organizational Citizenship Behavior as Intervening Variable pp. 114-120

Hari Pudjiantoro, I Ketut R Sudiarditha and Henry Eryanto

Grain Market: Trends and Potential of Its Development pp. 121-130

Olena Shebanina and Oleksandr Zhebko

The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable pp. 131-138

Cindy and Rasinta Ria Ginting

Theoretical and Methodological Principles of Managing the Enterprise's Integrative Development pp. 139-146

Alona Goloborodko

2022, issue 3

Accounting and Analytical Support of Audit at Logistics Enterprises as an Effective Method of Risks Prevention pp. 5-11

Svitlana Honcharuk and Bohdana Senyshyn

Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit pp. 12-20

Iryna Kravchenko

The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development pp. 21-27

Yuliia Kriher

Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing pp. 28-37

Liubomyr Pylypenko, Olga Grytsay and Pavlo Sorokovyi

Improvement of State Financial Control: Praxeological Approach pp. 38-45

Serhii Bardash

Tax Audit and Tax Control: Interaction Model and Legislative Regulation pp. 46-55

Mariia Shyhun and Andrii Zhuravel

The Relationship between Water/Energy Reduction and Shareholders' Dividend Yield pp. 56-61

Collins C Ngwakwe

The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine pp. 62-68

Liudmyla Melnyk, Olena Matros, Oksana Krochak and Olha Ratushna

The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts pp. 69-78

Mita Amanda, Nur Sayidah, Aminullah Assagaf and Hadi Sugiyanto

Analytical Support for the Functioning of Collective Investment Funds in Ukraine pp. 79-87

Mariia Nashkerska and Nataliia Lytvynenko

Theoretical Bases of Tax Control in Ukraine pp. 88-94

Yaroslav Yarema and Vasylyna Khmyzovets

Integrative Development of Enterprises: Essence and Management pp. 95-101

Alona Goloborodko

Normative Aspects of Regulating the Digital Economy Development pp. 102-109

Dmytro Kotelevets

The Relationship between the Government Size and Economic Growth in South Sumatra pp. 110-118

Khairunisah Rahmatullah, Azwardi and Sairuki Sukanto

The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable pp. 119-128

Yunus Anugerah Hulu, Nagian Toni and Wilsa Road Betterment Sitepu

The Influence of Competence and Work Facilities on the Employees' Performance with Work Motivation as a Moderating Variable pp. 129-138

Edizal Ae, Djatmiko Noviantoro and Dono Raharjo

2022, issue 2

Methodical Approach to Determining the Quality of Accounting Data in Internal Audit pp. 5-14

Olena Vakulchyk, Valentyna Vasylieva and Oksana Knyshek

Fixation of Direct Damage to Agrarian Business due to War, Based on the Accountant's Professional Judgment pp. 15-21

Valerii Zhuk, Yevheniia Popko and Serhii Ostapchuk

Comparison of Professional Accounting Associations' Inclusion of Ethics in the Practical Experience Requirement pp. 22-32

Andreia Manea, Claudia Mihaela Rapan and Viorel-Costin Banta

Improving the Evaluation of the Management System's Effectiveness Based on Integrated Reporting pp. 33-42

Petro Sabluk, Mykhailo Prodanchuk and Nataliia Shevchuk

Value-Based Controlling & International Accounting of Economic Value Added (EVA) - An Overview pp. 43-48

Thomas Hammer and Patrick Siegfried

Retrospective of the Accounting Profession Development: A Civilizational Approach pp. 49-57

Yuliya Shenderivska

The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services pp. 58-67

Hasibul Islam, Jhansi Bharathi Madavarapu, Nayan Kumar Sarker and Asfaqur Rahman

Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets pp. 68-75

Claudia Mihaela Rapan, Viorel-Costin Banta, Andreia Manea and Mamoun Walid Aridah

Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange pp. 76-81

Claudia Mihaela Rapan, Viorel-Costin Banta, Andreea Serban and Andreia Manea

Banking Ecosystem: A New Conceptual Tool of Banking Science pp. 82-90

Edvard Shirinian and Aram Shirinyan

The Effect of Anxiety and Employee Engagement on the Performance of Millennial Employees with Resilience as Mediating Variable pp. 91-102

Dani Nugraha, I Ketut R Sudiarditha and Henry Eryanto

The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable pp. 103-110

Hasriyanti, Kartini and Grace T. Pontoh

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 pp. 111-117

Masayu Mikial, Nina Fitriana, Meti Zuliyana, Rizal Effendi and Sasiska Rani

The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable pp. 118-123

Andi Novia Kartika Sari, Ratna Ayu Damayanti and Darmawati

The Effect of Intellectual Capital on the Company Value: The Case of Banking Companies in Indonesia pp. 124-133

Anita Yesi, Didik Susetyo and Rela Sari

The Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable pp. 134-142

Bonifasius Ferdinandus Bangun, Taufiq and Luk Luk Fuadah

Indonesia's Economic Growth Rate pp. 143-151

Nazeli Adnan, Muhammad Teguh, Imam Asngri and Deassy Apriani

The Effect of Work Environment and Work Attitude on Employees' Performance through Work Motivation pp. 152-163

Ratnaningtyas Yoga Wijayanti, Dewi Susita and Gatot Nazir Ahmad

2022, issue 1

Depreciation of Enterprise Assets in Wartime pp. 5-12

Valerii Zhuk, Yuliia Bezdushna and Yevheniia Popko

The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour pp. 13-21

Nevi Kurniati, Yulia Saftiana and Isni Andriana

The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory pp. 22-31

Serhii Lehenchuk

Integrated Reporting in Natural Capital Management pp. 32-41

Nataliia Shevchuk

Methods and Tools of Anti-Crisis Regulation of the Banking System in Conditions of Economic Instability pp. 42-48

Tetiana Berezhetska

Determinant Factors of Dividend Policy Using a Structural Equation Modeling Approach: A Study of the Banking Sector of Bangladesh pp. 49-58

Mohammad Shahidul Islam and Adnan Atm

Peculiarities of Formation of the System for Protection of Pension Assets of Accumulative Pension Programs pp. 59-64

Volodymyr Rudyk and Ivanna Cheshnevska

Development of a Performance Measurement Systems for NCA-Sales-Teams pp. 65-87

Andreas Beck, Jurgen Reck and Patrick Siegfried

The Influence of Quality Control Circle on the Employee Performance & Productivity with Employee Motivation as Mediating Variable pp. 88-96

Christofer, Saparuddin Mukhtar and Ari Saptono

Research on Rural Human Resources in China: Bibliometric Analysis Based on CNKI Database pp. 97-102

Cui Lijuan and Shen Jialong

The Effect of Work from Home, Work-Life Balance, and Job Satisfaction on Employee Performance pp. 103-112

Radian Nugraha, Christian Wiradendi Wolor and Corry Yohana

Employee Performance Analysis at Bank Syariah Indonesia pp. 113-121

Firman Kurniawan Said, Usep Suhud and Christian Wiradendi Wolor

The Influence of Organizational Culture on Bank Employees' Performance with Organizational Commitment as an Intervening Variable pp. 122-127

Muh Irsan Sofyan, I Ketut R Sudiarditha and Saparuddin Mukhtar

Factors Determining the Performance of Employees at the Directorate of Islamic Education pp. 128-134

Septiani Nur Hidayati, Dewi Susita and Usep Suhud

Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings pp. 135-140

Nataliia Stelmakh

Audit Methods for Financial Assets Information Disclosure pp. 141-147

Oleksandr Sherstiuk