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All Journal TARBIYA : Journal Education in Muslim Society Journal of Business and Behavioural Entrepreneurship SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Umaru Zubairu
Federal University of Technology Minna
Economics, Econometrics & Finance Education

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How Effective Has Global Entrepreneurship Been As A Tool For Economic Growth? Ike Egboga; Umaru Zubairu
Journal of Business and Behavioural Entrepreneurship Vol 4 No 1 (2020): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.76 KB) | DOI: 10.21009/JOBBE.004.1.08

Abstract

The objective of this study was to conduct a critical review of entrepreneurship in a global / international context and to determine, based on empirical literature reviews whether it has been an effective tool for economic growth. The study adopted the Systematic Quantitative Assessment Technique (SQAT) in identifying and reviewing peer reviewed journal articles, conference papers and book chapters published between the period 2009-2019 which had empirically examined the link between entrepreneurship on a global basis and economic growth. The study was categorized into three (3) geographical groups based on national income levels – low income, medium income and high income countries which also correspond with their respective levels of economic development. Based on the evidence and review thereon conducted by this study, it was concluded that global entrepreneurship has been an effective tool for economic growth and that the degree of effectiveness increases with national income levels or degree of economic development.
Assessing the Moral Credentials of the Next Generation of Accountants Umaru Zubairu; Olalekan Sakariyau; Chetubo Dauda; Isah Paiko
TARBIYA: Journal of Education in Muslim Society TARBIYA: Journal of Education in Muslim Society | Vol. 3 No. 2 December 2016
Publisher : Faculty of Educational Sciences, Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v3i2.4166

Abstract

Abstract This study assessed the progress of Malaysian universities in producing morally upright accountants by evaluating the moral competencies of the third-year accounting students enrolled at the Universiti Sains Islam Malaysia (USIM). An instrument was developed through a collaboration with Islamic accounting scholars; 79 third-year students were surveyed. The survey revealed that the current crop of the third-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The implication of this result is that USIM’s accounting department has to re-examine its current curriculum as to its ethics coverage.   Abstrak Penelitian ini bertujuan untuk menilai perkembangan universitas-universitas di Malaysia dalam hal menghasilkan para akuntan yang jujur. Penelitian ini dilakukan dengan langkah mengevaluasi kompetensi moral mahasiswa akuntansi tahun ketiga di Universiti Sains Islam Malaysia (USIM).  Instrumen yang digunakan adalah survey, yang dikembangkan melalui kolaborasi para cendekiawan muslim dengan mensurvey 79 mahasiswa tahun ketiga. Hasil survey menunjukkan bahwa para siswa tahun ketiga akuntansi pada zaman sekarang ini belum memiliki kompetensi moral dalam hal dilemma moral pada bidang pekerjaan mereka. Implikasi penelitian ini adalah berupa saran untuk jurusan akuntansi USIM untuk menguji kembali kurikulum mereka yang berkenaan dengan etika dan moral. How to Cite : Zubairu, U. Sakariyau, O. Dauda, C. Paiko, I. (2016). Assessing the Moral Credentials of the Next Generation of Accountants. TARBIYA: Journal of Education in Muslim Society, 3(2), 168-185. doi:10.15408/tjems.v3i2.4166. Permalink/DOI: http://dx.doi.org/10.15408/tjems.v3i2.4166
Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria Hassan Abdul; Umaru Zubairu; Bilkisu Abubakar
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.1-16

Abstract

This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.
Co-Authors Bilkisu Abubakar Chetubo Dauda Hassan Abdul Ike Egboga Isah Paiko Olalekan Sakariyau