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

    DOI: https://doi.org/10.36941/ajis-2021-0148
    Víctor Hugo Fernández-Bedoya, Monica Elisa Meneses-La-Riva, Josefina Amanda Suyo-Vega
    1
  • Motivation of Taking Distance-Learning and Online Programmes: A Case Study in a TAFE Institution in Australia

    DOI: https://doi.org/10.36941/ajis-2021-0149
    Luis M. Dos Santos
    11
  • Promoting Qur'anic Verses That Reject Violence

    DOI: https://doi.org/10.36941/ajis-2021-0150
    Ahmad Baidowi, Irwan Abdullah, Saifuddin Zuhri Qudsy, Nurun Najwah
    23
  • Qualitative Characteristics of Financial Reporting: An Evaluation According to the Albanian Users’ Perception

    DOI: https://doi.org/10.36941/ajis-2021-0151
    Albana Gjoni-Karameta, Elona Fejzaj, Ahmad Mlouk, Kristina Sila
    35
  • Factors That Matter for Financial Inclusion: Evidence from Sub-Sharan Africa - The Zimbabwe Case

    DOI: https://doi.org/10.36941/ajis-2021-0152
    David Mhlanga
    48
  • The Business and Accounting Technology Innovation for Better Firm Performance: A Case of Malaysian Firms

    DOI: https://doi.org/10.36941/ajis-2021-0153
    Maher A. Al-Shmam, Hosam Alden Riyadh, Salsabila Aisyah Alfaiza
    60
  • Factors Affecting the Awareness of Accounting Ethics of Accounting Students at Universities in Da Nang city, Vietnam

    DOI: https://doi.org/10.36941/ajis-2021-0154
    Le Anh Tuan, Nguyen Thi Huyen Tram, Mai Thi Quynh Nhu
    70
  • Consequences of the Final Civil Decision in the Criminal Trial Pursuant to the Albanian Legislation

    DOI: https://doi.org/10.36941/ajis-2021-0155
    Klodjan Skënderaj, Naim Tota
    82
  • Peer Review Practices in Scientific Journals and Developmental Scholarship in South Africa: A Peer Reviewer Perspective

    DOI: https://doi.org/10.36941/ajis-2021-0156
    M. P. Sebola
    90
  • Practitioners and Uses of Contemporary Mende Folk literature in South-Eastern Sierra Leone

    DOI: https://doi.org/10.36941/ajis-2021-0157
    Ibrahim Mustapha Fofanah, Philip Foday Yamba Thulla, Samba Moriba
    97
  • The Role of Social Capital in Handling Covid-19 at the Local Level in Indonesia

    DOI: https://doi.org/10.36941/ajis-2021-0158
    Wahyudi, Achmad Nurmandi, Salahudin, Iradhad Taqwa Sihidi
    106
  • Competitive Advantage Threats and Opportunities in the South African Clothing, Textiles, Leather, and Footwear (CTLF) Industry

    DOI: https://doi.org/10.36941/ajis-2021-0159
    Sipho Mbatha
    122
  • Evolution and Sustainability: What Is It Difference?

    DOI: https://doi.org/10.36941/ajis-2021-0160
    Arkady Martynov
    135
  • The Enactment and Critique of International Accounting Standard Two

    DOI: https://doi.org/10.36941/ajis-2021-0161
    Ayogeboh Epizitone, Samantha Cecilia Nxumalo
    145
  • Child Protection Measures as a Legal Instrument for Child Protection at Tirana Municipality

    DOI: https://doi.org/10.36941/ajis-2021-0162
    Anisa Subashi, Edit Bregu
    158
  • Investor Reaction to the Discovery of Accounting Fraud: The Period from the Discovery of the Fraud to the Completion of the Correction

    DOI: https://doi.org/10.36941/ajis-2021-0163
    Syed Raziuddin Ahmad, Nabil Ahmed Mareai Senan, Ijaz Ali, Kashif Ali, Imran Ahmad Khan, Asif Baig
    171
  • A Critical Analysis on the Refutation of Innate Ideas in John Locke’s Philosophical Thoughts

    DOI: https://doi.org/10.36941/ajis-2021-0164
    Somasundaram Jeganathan, Thanigaivelan Shanmugam
    191
  • Dynamics of Customary Land Rights and Its Impact on the Agronomic Choices for Small Farmers in the South Kivu province, Eastern DR Congo

    DOI: https://doi.org/10.36941/ajis-2021-0165
    Dieudonné Bahati Shamamba, Espoir Bisimwa Basengere, Philippe Lebailly
    199
  • Digital Payment During Pandemic: An Extension of The Unified Model of QR Code

    DOI: https://doi.org/10.36941/ajis-2021-0166
    Ayatulloh Michael Musyaffi, Razana Juhaida Johari, Ida Rosnidah, Dewi Agustin Pratama Sari, Muhammad Ihlashul Amal, Innaka Tasyrifania, Sekar Ayu Pertiwia, Febe Dwi Sutanti
    213
  • SME’S Accounting Information in the Eyes of Bank Credit Analyst: Exploration with ZMET Method

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

    DOI: https://doi.org/10.36941/ajis-2021-0168
    Yunaita Rahmawati, Arik Dwijayanto
    237
  • The Reform of the Albanian Legal System Between Challenges and Problems, With Particular Focus on the Criminal Justice Issues

    DOI: https://doi.org/10.36941/ajis-2021-0169
    Ersi Bozheku, Enida Bozheku
    248
  • Resolution of Disputes Regarding Unlawful Acts by the Government in the Administrative Justice System in Indonesia

    DOI: https://doi.org/10.36941/ajis-2021-0170
    Ridwan
    264
  • The COVID-2019 Pandemic as a Catalyst of the Potential Loss of Democratic Foundations of Society’s Social Life

    DOI: https://doi.org/10.36941/ajis-2021-0171
    Victoria Vadimovna Perskaya, Valery Leonidovich Аbramov, Victor Yakovlevich Pishchik, Peter Viktorovich Alekseev, Marina Borisovna Medvedeva, Lyubov Igorevna Khomyakova
    275
  • Juvenile Delinquency with its Social and Criminal Dimensions: The Case of Fushe Kosovo

    DOI: https://doi.org/10.36941/ajis-2021-0172
    Mensur Morina, Muhammet Ali Eren, Adrian Alidemaj
    285
  • Acting on Behalf of Another Without Consent as a Source of the Right of Obligations in the Republic of Kosovo

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