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 ().

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2021, issue 4

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review pp. 5-15

Achmad Farid Dedyansyah, Sri Pujiningsih and Satia Nur Maharani

Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects pp. 16-22

Viktoriia Kravchenko and Yuliia Slobodianyk

Accounting Information System under the Digital Transformation pp. 23-29

Tamara Kucherenko, Halyna Anishchenko, Liudmyla Melnyk and Beata Anna Glinkowska-Krauze

Accounting Identification of Agricultural Receipts as Financial Instruments pp. 30-38

Olha Lukova

The Impact of Tax Incentives, Political Costs, Litigation Risk and Equity Valuation on Accounting Conservatism pp. 39-45

Rahmat Novari, Yusnaini and Luk Luk Fuadah

Exploration of University Sustainability Report Indicators: Evidence from Indonesia pp. 46-54

Sri Pujiningsih

The Effect of Village Funds, Special Allocation Funds, Revenue Sharing Funds on Regional Inequality in the Regencies/Cities of South Sumatra Province pp. 55-61

Fatimah Audia Amelia, Azwardi and Sukanto

Responsible Land-Based Investment in Ukraine: International Regulatory Practice pp. 62-70

Sergii Borodin

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 pp. 71-80

Nurtika Ekawati, Unggul Purwohedi and Ari Warokka

The Financial System Stability: The Essence, Vulnerability, Ways to Provide pp. 81-90

Yurii Lupenko and Yurii Radionov

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 pp. 91-98

Susanti Anomsari, Agung Wahyu Handaru and Gatot Nazir Ahmad

The Influence of Training and Organizational Communication on Job Loyalty with Job Satisfaction as an Intervening Variable pp. 99-108

Rilia Irawati, Dewi Susita and Henry Eryanto

The Role of Behavioral Economics in Providing Sustainable Demand for Eco-Friendly Products pp. 109-114

Vladyslav Lazarenko, Roman Hulinchuk and Oleksandr Botsula

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 pp. 115-128

Yoshihiko Okabe, Orest Furdychko, Oksana Drebot, Nina Palianychko and Stepan Dankevych

Green Purchase and Logistics in the Hungarian Tourism and Hospitality pp. 129-136

Bulcsu Remenyik, Lajos Szabo, Kata Feketene Benko and Richard Vetro

Measurement and Analysis of Agricultural Products Trade Level between China and Ukraine pp. 137-146

Zhang Fenghe

Comprehensive Assessment of the Natural and Economic Potential of Ukraine's Sustainable Development: The Methodology of the Formation pp. 147-152

Mykhailo Khvesyk, Hanna Obykhod, Yuliia Khvesyk and Miroslaw Wasilewski

2021, issue 3

The Enterprise's Integrated Reporting: Bibliometric Analysis pp. 5-10

Vasyl Hyk

Subject of Accounting: Unfinished Discussion pp. 11-18

Serhiy Lehenchuk

Institutional Practices of Retail Accounting pp. 19-25

Olha Usatenko and Maryna Pashkevych

Effect of Female CEO and CFO on Cash Holdings on Food and Beverages Companies Listed on Indonesia Stock Exchange pp. 26-38

Ade Awaludin, Suherman and Gatot Nazir Ahmad

Budgetary Financing of the Environmental Protection Sphere in Ukraine pp. 39-47

Viktor Babichenko, Valentyna Hlukhova and Khrystyna Kravchenko

The Factors Affecting Islamic Financing for Homeownership pp. 48-54

Neva Sunba Dena, Suhel and Imam Asngari

Influence of the Level of Economy Monetization and the Structure of Money Supply on Lending to the Enterprises of the Agricultural Sector pp. 55-62

Yurii Lupenko and Svitlana Andros

The Impact of Gender Diversity, CEO Experience and Financial Leverage on Financial Performance of Companies in the Transport and Hospitality Industry in Indonesia, Thailand and Malaysia for Period 2015-2020 pp. 63-71

Floren Alvita Pasaribu, Gatot Nazir Ahmad and Agung Dharmawan Buchdadi

Determinants of the Risk-Based Capital of Insurance Companies in Indonesia pp. 72-77

Anggy Renaldo, Unggul Purwohedi and Gatot Nazir Ahmad

The Impact of Agent Motivation on Customer Trust in Improving the Performance of Government Bank Agents in the Administrative City of North Jakarta: Qualitative Research pp. 78-89

Nugraha Romadhoni, Christian Wiradendi Wolor and Usep Suhud

The Perspective of European Globalization and Capitalization of Agriculture in the Post-Covid Period pp. 90-96

Oleh Sokil, Dimitar Zvezdov and Laszlo Vasa

The Effect of Job Satisfaction and Work-Life Balance on Employee Performance with Organizational Commitment as Mediating Variable pp. 97-106

Nur Aisyah, Christian Wiradendi Wolor and Osly Usman

Evolution of Approaches to the Interpretation of the Essence of Wages and Its Functions in Modern Economic Conditions pp. 107-117

Nataliia Bondarenko and Alina Krainiak

Factors Affecting Employee Performance in Family Entertainment Industry: The Mediating Role of Motivation pp. 118-124

Amsal Manatap Hamaloan, K. Dianta A. Sebayang and Corry Yohana

Influence of Service Quality, Innovation, Price, Promotion on Customer Satisfaction and Customer Loyalty pp. 125-134

Yuliana Hapsari, Usep Suhud and Saparuddin Mukhtar

The Influence of Compensation and Career Development on Employee Loyalty with Job Satisfaction as Mediator pp. 135-141

Rizky Puspa Lestari, I Ketut R. Sudiarditha and Agung Wahyu Handaru

Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization pp. 142-148

Walery Okulicz-Kozaryn and Kateryna Melnyk

2021, issue 2

Ontology of Variability of Accounting for Financial Rent pp. 5-10

Serhii Bardash and Tetiana Osadcha

Organization of Warehouse Accounting of Production Inventories at the Enterprise pp. 11-18

Natalya Bondarenko and Olha Feloniuk

The Effect of Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study on Manufacturing Companies Cement Sector in Indonesia) pp. 19-24

Amirul Bahar, Yusnaini and Tertiarto Wahyudi

Strategic Initiatives for the Development of Customs Control in the State Financial Security System pp. 25-34

Nataliya Vyhovska, Kateryna Shymanska and Yurii Kostyshyn

Formation of the Financial Support Mechanism for Public Transport Enterprises pp. 35-43

Olena Vyhovska

Assessment of Banks Activities on Risk Control of Clients in the Financial Monitoring System pp. 44-50

Nataliya Vnukova, Inna Pleskun, Sergey Sokol and Oleksandr Yaholnytskyi

Preventive Restructuring as a New Trend of Insolvency Legislation pp. 51-60

Yaroslav Hrynchyshyn

Do behavioral biases differ among institutional and individual investors? pp. 61-73

Roshani Chamalka Gunathilaka and J. M. Ruwani Fernando

Architectonics of Complex Modernization of Agricultural Insurance Market of Ukraine in Conditions of Transformation Processes pp. 74-84

Robert Dankiewicz, Olena Prokopchuk and Mykhaylo Malyovanyi

Formation of Individual Budgeting Model at the Enterprises pp. 85-94

Viktoriia Topylo and Oleksandr Petruk

The analysis of the effects of Bank Soundness Rate, Inflation and Indonesian Bank Rate on the Profit Growth of Regional Development Banks pp. 95-106

Yuyun Khatirina, Luk Luk Fuadah and Azwardi

Risk, Financing, Efficiency of Investments Implemented by Contemporary Enterprises pp. 107-115

Stanislaw Szmitka

Measuring Efficiency in Rationalizing the Allocation of Available Resources and the Efficiency of Logistic Processes pp. 116-123

Robert Dmuchowski

Methodological Aspects Oriented to Structure the University Incubators pp. 124-129

Mariana Doga-Mirzac

The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator pp. 130-135

Dona Karlina, Isni Andriana and Didik Susetyo

Trends of Innovative Development of Agricultural Business in the Context of Climate Changes pp. 136-146

Jacek Skudlarski, Alina Burliai, Ruslan Mudrak and Ihor Smerteniuk

2021, issue 1

Strategic Correction of Enterprise Reporting Policy pp. 5-11

Viktoriia Gryn

Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization pp. 12-19

Serhiy Lehenchuk, Mykola Horodysky and Nataliia Maistrenko

Objects of Intellectual Property Right in the Accounting System pp. 20-28

Natalia Skorobogatova

Accounting for Capital Turnover pp. 29-35

Leonid Suk and Petro Suk

Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects pp. 36-43

Tetiana Shepel

Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience pp. 44-51

Olena Yarmolyuk, Olha Dmytrenko and Svitlana Viter

Diagnostics of the State of Agricultural Enterprises Financial Security pp. 52-60

Olha Kovalenko and Liudmyla Yashchenko

Accounting, Reforms and Budget Responsibilities in the Financial Statements pp. 61-69

Enkeleda Lulaj

Management of Tax Burden on Value-Added Tax at the Enterprise Level pp. 70-75

Yuliya Ostapenko

Analysis of the Dynamics, Composition and Structure of the PFTS Index pp. 76-82

Olena Pozniakova, Olha Chubka and Illia Antoshchuk

Improving of the Tax Calculations in SAP for Ukrainian Companies pp. 83-89

Mariya Shyhun and Andrii Zhuravel

Audit of Compliance of Public Procurement: Theoretical and Practical Aspects pp. 90-100

Nataliya Zdyrko

Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes pp. 101-114

Olha Lukova

Does the Use of E-learning Media for Economic Disciplines Effective during the COVID 19 Pandemic? pp. 115-121

Grace T Pontoh, Mediaty, Darmawati, Yudi Akhmad Sadeli and Syahir Fadli

Analysis of the Effect of Domestic Investment, Exports and Labor in the Agricultural Sector on the Economic Growth in South Sumatra Province pp. 122-129

Nijanur Lallubada, Bernadette Robiani and Suhel

Analysis of the Influence of Economic Potential on Inequality of Economic Zones between Regencies / Cities in South Sumatra Province pp. 130-135

Ioki Layasari, Syamsurijal and Suhel

The Relationship between Sports Industry Development and Economic Growth in China pp. 136-140

Tetiana Kharchenko and Liu Ziming