Volume 3 Issue 2

Title: TAX AVOIDANCE AND TAX RISK EFFECT TO COST OF DEBT FOR MANUFACTURING COMPANIES SURVIVING COVID-19 CRISIS Authors:Irwanto Handojo and Novika Chandra Abstract:This study examines the impact of tax avoidance and tax risk on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using multiple regression … Read more

Title: EARNINGS MANAGEMENT AND OWNERSHIP STRUCTURE EFFECT OF DIVIDEND PAYER COMPANIES IMPACTED BY COVID 19 TO COST OF DEBT Authors:Irwanto Handojo And Kent Lambert Abstract:This study aims to explore the impact of earnings management on the cost of debt in dividend-paying companies affected by the covid-19 pandemic by considering performance signal and control from ownership … Read more

Title: CYBERSECURITY RESILIENCE IN DIGITAL FINANCE: ADDRESSING THREATS, SECURITY PROTOCOLS, DATA PRIVACY, AND FRAUD PREVENTION STRATEGIES Author:Ibrahim Tirimba Ondabu Abstract:The financial sector is increasingly vulnerable to cyber threats due to its reliance on digital infrastructure and the vast amounts of sensitive financial data it processes. This study examines the key cybersecurity threats affecting financial institutions, … Read more

Title: EFFECTIVENESS AND EFFICIENCY OF FISCAL DECENTRALIZATION ON HEALTH SERVICE DELIVERY IN UGANDA: A CASE OF KIRUDU REFERRAL HOSPITAL Authors:Nebert Muhanga, Prof. Amon E. Chaligha and Dr Lucas Antony Kisasa Abstract:The study assessed the effectiveness of Fiscal Decentralization in Health Service Delivery in Uganda: A Case of Kirudu Referral Hospital.The objective was to examine the … Read more

Title: THE IMPACT OF THE COVID-19 PANDEMIC ON ROMANIAN MUNICIPAL REVENUES: CHALLENGES AND ADAPTATIONS Author:Paul V. ZAI Abstract:This article examines the impact of the COVID-19 pandemic on municipal revenues budgets across Romania, highlighting the challenges faced by local governments and the adaptations they implemented in response. The pandemic caused significant financial strain, leading to reduced … Read more

Title: COMMUNITY PARTICIPATION AND PUBLIC HEALTH SERVICE DELIVERY: A CASE OF BUSORO PARISH, KABAROLE DISTRICT, UGANDA Authors:Nyakwebara Sarah, Dr. Lucas Anthony Kisasa and Dr. Kassim Rashid Kiliza Abstract:The research identified the challenges facing community involvement in health service delivery in Busoro parish, Kabarole district, Uganda. A descriptive research design was employed, gathering data through surveys … Read more