Vol. 10 No. 6 (2021): November 2021

View Vol. 10 No. 6 (2021): November 2021
Published: 05-11-2021

Research Articles

  • Ecotourism in Times of Covid-19: A Systematic Review from the Five Continents on How This Activity is Being Carried Out and What Proposals They Have for the Near Future

    Víctor Hugo Fernández-Bedoya, Monica Elisa Meneses-La-Riva, Josefina Amanda Suyo-Vega
    1
    DOI: https://doi.org/10.36941/ajis-2021-0148

  • Motivation of Taking Distance-Learning and Online Programmes: A Case Study in a TAFE Institution in Australia

    Luis M. Dos Santos
    11
    DOI: https://doi.org/10.36941/ajis-2021-0149

  • Promoting Qur'anic Verses That Reject Violence

    Ahmad Baidowi, Irwan Abdullah, Saifuddin Zuhri Qudsy, Nurun Najwah
    23
    DOI: https://doi.org/10.36941/ajis-2021-0150

  • Qualitative Characteristics of Financial Reporting: An Evaluation According to the Albanian Users’ Perception

    Albana Gjoni-Karameta, Elona Fejzaj, Ahmad Mlouk, Kristina Sila
    35
    DOI: https://doi.org/10.36941/ajis-2021-0151

  • Factors That Matter for Financial Inclusion: Evidence from Sub-Sharan Africa - The Zimbabwe Case

    David Mhlanga
    48
    DOI: https://doi.org/10.36941/ajis-2021-0152

  • The Business and Accounting Technology Innovation for Better Firm Performance: A Case of Malaysian Firms

    Maher A. Al-Shmam, Hosam Alden Riyadh, Salsabila Aisyah Alfaiza
    60
    DOI: https://doi.org/10.36941/ajis-2021-0153

  • Factors Affecting the Awareness of Accounting Ethics of Accounting Students at Universities in Da Nang city, Vietnam

    Le Anh Tuan, Nguyen Thi Huyen Tram, Mai Thi Quynh Nhu
    70
    DOI: https://doi.org/10.36941/ajis-2021-0154

  • Consequences of the Final Civil Decision in the Criminal Trial Pursuant to the Albanian Legislation

    Klodjan Skënderaj, Naim Tota
    82
    DOI: https://doi.org/10.36941/ajis-2021-0155

  • Peer Review Practices in Scientific Journals and Developmental Scholarship in South Africa: A Peer Reviewer Perspective

    M. P. Sebola
    90
    DOI: https://doi.org/10.36941/ajis-2021-0156

  • Practitioners and Uses of Contemporary Mende Folk literature in South-Eastern Sierra Leone

    Ibrahim Mustapha Fofanah, Philip Foday Yamba Thulla, Samba Moriba
    97
    DOI: https://doi.org/10.36941/ajis-2021-0157

  • The Role of Social Capital in Handling Covid-19 at the Local Level in Indonesia

    Wahyudi, Achmad Nurmandi, Salahudin, Iradhad Taqwa Sihidi
    106
    DOI: https://doi.org/10.36941/ajis-2021-0158

  • Competitive Advantage Threats and Opportunities in the South African Clothing, Textiles, Leather, and Footwear (CTLF) Industry

    Sipho Mbatha
    122
    DOI: https://doi.org/10.36941/ajis-2021-0159

  • Evolution and Sustainability: What Is It Difference?

    Arkady Martynov
    135
    DOI: https://doi.org/10.36941/ajis-2021-0160

  • The Enactment and Critique of International Accounting Standard Two

    Ayogeboh Epizitone, Samantha Cecilia Nxumalo
    145
    DOI: https://doi.org/10.36941/ajis-2021-0161

  • Child Protection Measures as a Legal Instrument for Child Protection at Tirana Municipality

    Anisa Subashi, Edit Bregu
    158
    DOI: https://doi.org/10.36941/ajis-2021-0162

  • Investor Reaction to the Discovery of Accounting Fraud: The Period from the Discovery of the Fraud to the Completion of the Correction

    Syed Raziuddin Ahmad, Nabil Ahmed Mareai Senan, Ijaz Ali, Kashif Ali, Imran Ahmad Khan, Asif Baig
    171
    DOI: https://doi.org/10.36941/ajis-2021-0163

  • A Critical Analysis on the Refutation of Innate Ideas in John Locke’s Philosophical Thoughts

    Somasundaram Jeganathan, Thanigaivelan Shanmugam
    191
    DOI: https://doi.org/10.36941/ajis-2021-0164

  • Dynamics of Customary Land Rights and Its Impact on the Agronomic Choices for Small Farmers in the South Kivu province, Eastern DR Congo

    Dieudonné Bahati Shamamba, Espoir Bisimwa Basengere, Philippe Lebailly
    199
    DOI: https://doi.org/10.36941/ajis-2021-0165

  • Digital Payment During Pandemic: An Extension of The Unified Model of QR Code

    Ayatulloh Michael Musyaffi, Razana Juhaida Johari, Ida Rosnidah, Dewi Agustin Pratama Sari, Muhammad Ihlashul Amal, Innaka Tasyrifania, Sekar Ayu Pertiwia, Febe Dwi Sutanti
    213
    DOI: https://doi.org/10.36941/ajis-2021-0166

  • SME’S Accounting Information in the Eyes of Bank Credit Analyst: Exploration with ZMET Method

    Novita Puspasari, Eliada Herwiyanti
    224
    DOI: https://doi.org/10.36941/ajis-2021-0167

  • The Effect of Moral Tax and Tax Compliance on Decision Making Through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia

    Yunaita Rahmawati, Arik Dwijayanto
    237
    DOI: https://doi.org/10.36941/ajis-2021-0168

  • The Reform of the Albanian Legal System Between Challenges and Problems, With Particular Focus on the Criminal Justice Issues

    Ersi Bozheku, Enida Bozheku
    248
    DOI: https://doi.org/10.36941/ajis-2021-0169

  • Resolution of Disputes Regarding Unlawful Acts by the Government in the Administrative Justice System in Indonesia

    Ridwan
    264
    DOI: https://doi.org/10.36941/ajis-2021-0170

  • The COVID-2019 Pandemic as a Catalyst of the Potential Loss of Democratic Foundations of Society’s Social Life

    Victoria Vadimovna Perskaya, Valery Leonidovich Аbramov, Victor Yakovlevich Pishchik, Peter Viktorovich Alekseev, Marina Borisovna Medvedeva, Lyubov Igorevna Khomyakova
    275
    DOI: https://doi.org/10.36941/ajis-2021-0171

  • Juvenile Delinquency with its Social and Criminal Dimensions: The Case of Fushe Kosovo

    Mensur Morina, Muhammet Ali Eren, Adrian Alidemaj
    285
    DOI: https://doi.org/10.36941/ajis-2021-0172

  • Acting on Behalf of Another Without Consent as a Source of the Right of Obligations in the Republic of Kosovo

    Sevdai Morina, Endri Papajorgji
    295
    DOI: https://doi.org/10.36941/ajis-2021-0173