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All Journal Ilomata International Journal of Tax and Accounting International Journal of Social Science and Religion (IJSSR)
Agbeyinka, Ibrahim Yinka
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Contribution Density, Size, Idle Contributions, and Pension Funds’ Performance Ibrahim, Majeed Ajibola; Rabiu, Sherifdeen Adebola; Agbeyinka, Ibrahim Yinka
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1564

Abstract

Purpose: Pension funds administrators (PFAs) are currently seen as reliable catalyst for steady economic growth and development. The need to ensure management of pension funds in the best possible ways or most effective manner was borne out of the need to ensure that they yield better returns on investment. This study attempts to offer answers to three issues based on evidence from Nigeria. We attempt to find (a) to what extent has the density of pension contribution influence the investment performance of PFAs? (b) to what extent has idle contribution affect the investment performance of PFAs? And (c) to what extent does the pension contribution size induce the investment performance of PFAs? Method: We applied the generalized least square (GLS) regression based on PFAs performance between 2014 and 2023, evaluate the connection between four financial assets that the PFAs in Nigeria invest in and the investment returns. Results: We find that density of the contribution, idle contribution, contribution size, total pension fund assets and leverage are critical in determining the investment performance. A positive coefficient was reported for the adopted regressors for contribution density. This implied that the selected PFAs could improve their performance considerably if credence is given to their contribution density because contribution density is major key driver of a PFAs performance. Novelty: We recommend measures that would boost the sustainability of pension funds, securing better retirement outcomes for contributors and strengthening Nigeria’s financial ecosystem.
Principle of Accounting and Performance of Secondary School Student in Enugu State, Nigeria Agbeyinka, Ibrahim Yinka
International Journal of Social Science and Religion (IJSSR) 2025: Volume 6 Issue 2
Publisher : Indonesian Academy of Social and Religious Research (IASRR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53639/ijssr.v6i2.347

Abstract

Since organized life evolved, accounting has been practiced. Financial accounting principles are designed to prepare students for studying financial accounting in general, in spite of the obvious need for principle of accounting in such a growing economy like ours, students seem to be shying ways from it opinions have widely varied as to the causes. Following this, this study aims at examining principle of accounting and performance of secondary school student in Enugu State, Nigeria. The participants in this study were residents of Enugu South Local Government Area, Nigeria. The sample size was calculated using the population figure, from which a total of 200 responders were chosen. The research selected for this study was descriptive research design and sample technique of random sampling was used. The results based on respondents' responses show that computational abilities for principle of account is a problem for students. The study recommends that it is impossible to overstate the importance of having qualified accounting teachers. Secondary schools should provide more training for accounting teachers.  Additionally, the government ought to support accounting teachers by offering scholarships and other incentives to make their training easier.
Assessment of SIWES Relevance to Business Education Programme Objectives Agbeyinka, Ibrahim Yinka
International Journal of Social Science and Religion (IJSSR) 2025: Volume 6 Issue 3
Publisher : Indonesian Academy of Social and Religious Research (IASRR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53639/ijssr.v6i3.373

Abstract

SIWES, was created to determine how much theoretical knowledge students in engineering technology and other related fields in Nigerian institutions offering technology-based courses had in relation to the type of work experience that employers expected of them. Business education aims to support the development of the business skills required to operate successfully in the workplace, whether an employer or an employee. This study aimed at examining assessment of SIWES relevance to business education programme objectives. The participants in this study were residents of Abuja metropolis, FCT, Nigeria. The sample size was calculated using the population figure, from which a total of 145 responders were chosen. The research selected for this study was survey research design and Taro Yamane's formula was utilized. The results based on respondents' responses show a relationship between SIWES and business education programme objectives. Additionally, 8 of the respondents strongly disagreed that there is a relationship between SIWES and business education programme objectives. The study recommends that experienced staff members keep a close eye on and oversee the learning progress of business education students.
Co-Authors Ibrahim, Majeed Ajibola Rabiu, Sherifdeen Adebola