Universal Journal of Accounting and Finance  

Universal Journal of Accounting and Finance is an international peer-reviewed journal that publishes original and high-quality research papers in all areas of accounting and finance. As an important academic exchange platform, scientists and researchers can know the most up-to-date academic trends and seek valuable primary sources for reference.

ISSN: 2331-9712 (Print)

ISSN: 2331-9720 (Online)

Contact Us: ujaf.editor@hrpub.org or editor@hrpub.org

Website: https://www.hrpub.org/journals/jour_info.php?id=22


Volume 9   2021
Vol.9 No.1Vol.9 No.2Vol.9 No.3Vol.9 No.4
Volume 8   2020
Vol.8 No.1Vol.8 No.2Vol.8 No.3Vol.8 No.4
Volume 7   2019
Vol.7 No.1Vol.7 No.2Vol.7 No.3Vol.7 No.4
Volume 6   2018
Vol.6 No.1Vol.6 No.2Vol.6 No.3Vol.6 No.4
Volume 5   2017
Vol.5 No.1Vol.5 No.2Vol.5 No.3Vol.5 No.4
Volume 4   2016
Vol.4 No.1Vol.4 No.2Vol.4 No.3Vol.4 No.4Vol.4 No.5
Volume 3   2015
Vol.3 No.1Vol.3 No.2Vol.3 No.3Vol.3 No.4Vol.3 No.5
Volume 2   2014
Vol.2 No.1Vol.2 No.2Vol.2 No.3Vol.2 No.4Vol.2 No.5Vol.2 No.6
Volume 1   2013
Vol.1 No.1Vol.1 No.2Vol.1 No.3

Vol 9(Aug, 2021) No 4

Interest Rates and Inflation as Determining Factors of Saving in Central Sulawesi Banks

Andi Herman Jaya, Tasrina Sari Tolla, Ahmad Syatir, Anwar Nasruddin, Novita Sari, Haerul Anam

[Abstract] [Full Text] [Full Article - PDF] pp. 531 - 541

DOI: 10.13189/ujaf.2021.090401

Determinants of Bank Efficiency in ASEAN5: Size as a Control Variable

Randi Anto, Irene Rini Demi Pangestusti, Eriesta Novia Purwandari

[Abstract] [Full Text] [Full Article - PDF] pp. 542 - 547

DOI: 10.13189/ujaf.2021.090402

Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship

Alina Zh. Sakun, Iryna V. Perevozova, Olha H. Kartashova, Oleksandr S. Prystеmskyi, Andrii S. Mokhnenko

[Abstract] [Full Text] [Full Article - PDF] pp. 548 - 564

DOI: 10.13189/ujaf.2021.090403

Financial Deepening and Sustained Economic Growth in Nigeria

Inim Victor Edet

[Abstract] [Full Text] [Full Article - PDF] pp. 565 - 573

DOI: 10.13189/ujaf.2021.090404

Accounting Practices and Its Effects on the Growth of Micro and Small Scale Enterprises: Analysis from Nigeria

Uche Peter Nsoke, Ndu Marvis Okolo, Grace N. Ofoegbu

[Abstract] [Full Text] [Full Article - PDF] pp. 574 - 587

DOI: 10.13189/ujaf.2021.090405

Triangulation between Bernoulli Distribution and Laplacian Autoregressive Model to Predict Probability of Increase in Stock Price

Suparman, A. M. Diponegoro, Mahyudin Ritonga, Yahya Hairun, Tedy Machmud, Idrus Alhaddad, Mustafa A. H. Ruhama, Safiuddin

[Abstract] [Full Text] [Full Article - PDF] pp. 588 - 593

DOI: 10.13189/ujaf.2021.090406

Corporate Governance's Policy on the Impact of Cash Holding in Indonesia

Anisa Kusumawardani, Rizky Yudaruddin, Yanzil Azizi Yudaruddin

[Abstract] [Full Text] [Full Article - PDF] pp. 594 - 603

DOI: 10.13189/ujaf.2021.090407

The Effect of Aggregating Bootstrap on the Accuracy of Neural Network System for Islamic Investment Prediction

Siti Fatihah C. O., Hila N. Z., Shaharudin S. M., Tarmizi R. A., Mohamed N. A., Romli N., Muhamad Safiih L., Sri Andayani, Hafizulddin W. M. W. H.

[Abstract] [Full Text] [Full Article - PDF] pp. 604 - 612

DOI: 10.13189/ujaf.2021.090408

Improvement of Methodological Approaches to Determining Directions of Financial Security of Ukraine

Nataliia M. Ridei, Nataliia M. Tytova, Valentyna I. Tymoshenko, Volodymyr V. Moroz, Natalya V. Bibik

[Abstract] [Full Text] [Full Article - PDF] pp. 613 - 622

DOI: 10.13189/ujaf.2021.090409

Stimulators of Credit Activity of Banking Institutions

Nataliia H. Vyhovska, Oleksii V. Lysenok, Viktoriia H. Hranovska, Viktoriia M. Krykunova

[Abstract] [Full Text] [Full Article - PDF] pp. 623 - 636

DOI: 10.13189/ujaf.2021.090410

The Risks of Payment Systems of Banking Institutions of Ukraine

Natalia V. Trusova, Oksana V. Hryvkivska, Leonid V. Melnyk, Olena V. Gerasymova, Maksym A. Tereshchenko

[Abstract] [Full Text] [Full Article - PDF] pp. 637 - 652

DOI: 10.13189/ujaf.2021.090411

Determinants of Volatility of the Derivative Financial Instrument in Ukraine

Oleksandr M. Petruk, Oksana S. Novak, Anastasiia O. Petruk, Nataliia H. Radchenko

[Abstract] [Full Text] [Full Article - PDF] pp. 653 - 666

DOI: 10.13189/ujaf.2021.090412

Financial Deepening and Economic Growth in Nigeria: ARDL and NARDL Techniques

Ben Etim Udoh, Akpan Ededem Jack, Abner Ishaku Prince, Kelvin-Iloafu Lovlyn Ekeowa, Victor Ndubuaku, Udo Emmanuel Samuel

[Abstract] [Full Text] [Full Article - PDF] pp. 667 - 677

DOI: 10.13189/ujaf.2021.090413

The Relationship between Corporate Governance and Voluntary Disclosure: The Role of Boards of Directors and Audit Committees

Lama Alyousef, Sulaiman Alsughayer

[Abstract] [Full Text] [Full Article - PDF] pp. 678 - 692

DOI: 10.13189/ujaf.2021.090414

Comparative Analysis of the Use of Kanban and Scrum Methodologies in IT Projects

Evgeniy Vladimirovich Orlov, Tatyana Mikhailovna Rogulenko, Oleg Alexandrovich Smolyakov, Nataliya Vladimirovna Oshovskaya, Tatiana Ivanovna Zvorykina, Victor Grigorevich Rostanets, Elena Petrovna Dyundik

[Abstract] [Full Text] [Full Article - PDF] pp. 693 - 700

DOI: 10.13189/ujaf.2021.090415

Cash Flow Management and Industrial Firms Performance in Nigeria

Idamoyibo Hwerien Rosemary, Abner Ishaku Prince, Akpan Ededem Jack, Orugun Ibidunni Fausat, Emmanuel Nwabueze Enoch, Udo Emmanuel Samuel

[Abstract] [Full Text] [Full Article - PDF] pp. 701 - 711

DOI: 10.13189/ujaf.2021.090416

Does the Independent of Supreme Audit Institutions Matter on Good Governance? An Insight from Nigeria Auditor General for the Federation

Saheed Ademola Lateef, Norfadzilah Rashid, Abubakar Umar Farouk, Wahid Damilola Olanipekun

[Abstract] [Full Text] [Full Article - PDF] pp. 712 - 721

DOI: 10.13189/ujaf.2021.090417

Making Environmental Accounting Work: Case of the Zimbabwe Mining Industry

Otekunrin Adegbola Olubukola, Samu Tafadzwa, Sifile Obert, Matowanyika Kudzanai

[Abstract] [Full Text] [Full Article - PDF] pp. 722 - 734

DOI: 10.13189/ujaf.2021.090418

Banking Service in Albania: Satisfied… from what?

Armela Anamali, Alma Zisi, Bitila Shosha

[Abstract] [Full Text] [Full Article - PDF] pp. 735 - 744

DOI: 10.13189/ujaf.2021.090419

Protection of Bank's Wealth: How is Islamic Banks's Financial Performance Affected by Asset Quality and Operational Efficiency

Muhammad Ahmar Ali, Mohd Sollehudin Shuib, Alias Mat Nor

[Abstract] [Full Text] [Full Article - PDF] pp. 745 - 756

DOI: 10.13189/ujaf.2021.090420

The Performance of Sharia Financing Amid the COVID-19 Pandemic in Indonesia


[Abstract] [Full Text] [Full Article - PDF] pp. 757 - 763

DOI: 10.13189/ujaf.2021.090421

Internal Auditors' Perception on the Efficacy of Fraud Prevention and Detection in the Public Sector

Farah Liyana Abdul Aziz, Intan Waheedah Othman

[Abstract] [Full Text] [Full Article - PDF] pp. 764 - 772

DOI: 10.13189/ujaf.2021.090422

Theory for Financial Controlling in Corporations in the Modern Environment

Viktoriya Valeryevna Manuylenko, Marianna Aslanbekovna Shebzukhova

[Abstract] [Full Text] [Full Article - PDF] pp. 773 - 782

DOI: 10.13189/ujaf.2021.090423

Personal Income Tax Revenue and Nigeria's Aggregate Earnings

Cordelia Onyinyechi Omodero, Michah Chukwuemeka Okafor, Josephine Adanma Nmesirionye

[Abstract] [Full Text] [Full Article - PDF] pp. 783 - 789

DOI: 10.13189/ujaf.2021.090424

Development of Poverty Index for Districts in Kedah by Using CRITIC and Simple Additive Weighting Methods

Nuril Asyikin Mohamad, Nor Hasliza Mat Desa, Maznah Mat Kasim

[Abstract] [Full Text] [Full Article - PDF] pp. 790 - 795

DOI: 10.13189/ujaf.2021.090425

Market Efficiency Dynamics and Chaotic Behavior of Dhaka Stock Exchange: Evidence from Mutual Information and Lyapunov Exponents Models

Muhammad Enamul Haque, Andreia Dionísio

[Abstract] [Full Text] [Full Article - PDF] pp. 796 - 809

DOI: 10.13189/ujaf.2021.090426

Factors Contributing to Financial Literacy and Financial Inclusion among Women in Indian SHGs

Dharmesh K. Mishra, Sushant Malik, Asmita Chitnis, Dipen Paul, Subham Sushobhan Dash

[Abstract] [Full Text] [Full Article - PDF] pp. 810 - 819

DOI: 10.13189/ujaf.2021.090427

Derivatives as Technological Disruption: A Conceptual Approach on Complex Global Financial Instrument Innovation and Related Tax Policy Tool Responses

Jasper Kim

[Abstract] [Full Text] [Full Article - PDF] pp. 820 - 827

DOI: 10.13189/ujaf.2021.090428

The Currency Exposure and Syariah Compliant Status under Different Time Domains: Insights from Maximal Overlap Discrete Wavelet Transformation (MODWT) Analysis

Hishamuddin Abdul Wahab, Wan Nur Rahini Aznie Zainudin, Sharifah Fairuz Syed Mohamad, Asmah Mohd. Jaapar

[Abstract] [Full Text] [Full Article - PDF] pp. 828 - 840

DOI: 10.13189/ujaf.2021.090429

Audit of Budget Programs in European Union Countries

Inna V. Hnydiuk, Ganna V. Datsenko, Irina H. Krupelnytska, Olena M. Kudyrko, Olena O. Prutska

[Abstract] [Full Text] [Full Article - PDF] pp. 841 - 851

DOI: 10.13189/ujaf.2021.090430

Financial Support of Passenger Transportation in the Regional Road Transport System of Ukraine

Natalia V. Trusova, Oleksandr M. Petruk, Andrii Yu. Polchanov, Iryna M. Tsaruk, Tatiana O. Bilіak

[Abstract] [Full Text] [Full Article - PDF] pp. 852 - 868

DOI: 10.13189/ujaf.2021.090431

Ensemble Forecasting Methods in DCF Modelling of the Fair Value of Enterprises

Volodymyr A. Viedienieiev

[Abstract] [Full Text] [Full Article - PDF] pp. 869 - 874

DOI: 10.13189/ujaf.2021.090432

Transformation of Household Savings into Investments: The Country's Credit Potential

Molchanova L. A., Khokhlova S. V., Basova N. V., Makarova E. B., Gyunther I. N.

[Abstract] [Full Text] [Full Article - PDF] pp. 875 - 884

DOI: 10.13189/ujaf.2021.090433

US Policy on Dollarization of the World Economy

Chuvakhina L., Nasirbeik A., Ivanovskaya

[Abstract] [Full Text] [Full Article - PDF] pp. 885 - 893

DOI: 10.13189/ujaf.2021.090434