194(11-12), 2021

Economic Annals-ХХІ

ISSN 1728-6220 (Print)

ISSN 1728-6239 (Online)

DOI: https://doi.org/10.21003/ea

Volume 194, Issue 11-12

December 27, 2021

CONTENTS

ECONOMICS AND MANAGEMENT OF NATIONAL ECONOMY

Alyaseri, N. H. A. (Iraq).
Optimization of the challenges facing the Iraqi economy based on the values of returns in 2000-2020 4-12

Makki, M. R., Kadhim, R. N., & Abed, A. R. (Iraq).
Impact of the agricultural division on the Iraqi Balance of Payments using VAR analysis 13-20

ECONOMICS AND MANAGEMENT OF ENTERPRISES

Irman,  M., Budiyanto, & Suwitho (Indonesia).
Financial inclusion as mediator in the relationship of social capital and financial literacy towards business performance of the trade sector SMEs in Pekanbaru, Indonesia 21-28

Slinkova, O., Slinkov, A., Semchenko, I., Vishnevskaya, E., & Yasenok, S. (Russian Federation).
Russian entrepreneurship in the context of the economic crisis: tendencies, problems and prospects 29-35

Ivashchuk, O., Ivashchuk, O., Fedorov, V., Rodionov, A., & Shtana, A. (Russian Federation).
Formation of a complex method for analyzing multidimensional production data of a processing plant 36-48

Fionita, I., Kufepaksi, M., & Hasnawati, S. (Indonesia).
CEO overconfidence, investment decisions and firm value in Indonesia 49-58

Tretyakova, L., Spichak, I., Zhirova, I., Tkhorikov, B. (Russian Federation), & Evtushenko, E. (Ukraine).
Hiring in pharmaceutical organizations: procedural aspects of personnel assessment 59-66

Meutia, R., Apridar, Mursidah, Mastuti, R., & Fuad, M. (Indonesia).
Investment decisions, financing and dividends to increase firm value: a case study of manufacturing companies in Indonesia 67-72

Yuminarti, U., Isaskar, R., Widati, A. W., & Fahriyah (Indonesia).
Shifting cultivation management to increase economic efficiency in potato farms 73-80

Raharjo, T., Sudiyati, N., Jayadi, N., Sukanadi, I. M., & Ratnaningtyas, Y. A. (Indonesia).
Production efficiency in handicrafts manufacturing on the example of decorative ceramics: the use of training for making craft products made of glass fiber reinforced concrete 81-89

Zuliyati, Poerwati, T., & Rusdianto, H. (Indonesia).
The creative economy in developing entrepreneurship: a case study on calligraphy craftsmen in Indonesia 90-95

Tkhorikov, B., Pirogova, M., Zakharov, V., Gerasimenko, O., & Osadchaya, S. (Russian Federation).
Semantic mapping technique: development of advertising content 96-103

FINANCES, ACCOUNTING AND AUDIT

Setiorini, K. R., Rahmawati, Payamta, & Hartoko, S. (Indonesia).
The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise 104-110

Stryabkova, E., Chistnikova, I., Antonova, M., Druzhnikovа, E., & Mochalova, Y. (Russian Federation).
Factors influencing absorption of the banks’ financial resources: assessment of the optimality 111-118

Anggraeni, A. F., Winarningsih, S., & Suprijadi, J. (Indonesia).
How to improve the quality of accounting information system in digital era (an empirical study of state-owned enterprises in Indonesia) 119-127

ECONOMIC THEORY

Shumakova, I., Voronov, A., Peresypkin, A., & Danilova, E. (Russian Federation).
The theoretical heritage of marketing management: a retrospective analysis 128-134

WORKFORCE ECONOMY, SOCIAL AND ECONOMIC POLICY

Rumambi, H. D., Ohoitimur, J., Kaparang, R. M., Lintong, J. S., & Tangon, J. N. (Indonesia).
Social responsibility model to empower community for higher education institution 135-143

Susilaningsih (Indonesia).
Generic entrepreneurship education program design for universities 144-150

Samia, N., Naárné Tóth, Zs., & Vasa, L. (Hungary).
The Role of food aid and livelihood interventions in mediating the relationship between household’s resilience and economic empowerment 151-163