Adedeji Daniel Gbadebo
Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa

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CROWDFUNDING AND GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA Majeed Ajibola Ibrahim; Adedeji Daniel Gbadebo; Joseph Olorunfemi Akande
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7397

Abstract

Crowdfunding has emerged as a vital alternative financing mechanism. The increased economic activity of small and medium enterprises (SMEs) due to crowdfunding has a ripple effect, stimulating broader growth for the sector. This research underscores the transformative potential of crowdfunding by examining how the increase in financial performance, innovation capabilities, and job creations of SMEs due to crowdfunding has impacted the growth of selected SMEs. The study uses survey design to gather data involving 50 owners of registered SMEs in Ibadan, Nigeria. The information gathered from the questionnaires were coded and used to complete a regression analysis to retain the study aims. The evidence identifies that only financial performance and improved innovation from the SMEs due to crowdfunding have positive and significant impacts on their growth. We suggest recommendations that would enhance the attractiveness of crowdfunding, such as government implementing policies that support crowdfunding as well as the creation of awareness and education for crowdfunding participants.
Audit Attributes and Financial Reporting Quality in Nigeria: Evidence from Deposit Money Banks Majeed Ajibola Ibrahim; Adedeji Daniel Gbadebo
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.33817

Abstract

Purpose: The issue of high-quality financial reporting is of concern to financial report users and the entire economy since it influences financial decisions. This paper examines the relationship between audit attributes and the financial reporting quality of deposit money banks (DMBs) in Nigeria. Method: The paper applied the Generalized Least Square (random effects) regression to analyze how audit fees, audit firm independence, auditor tenure, and other controlled variables affect the quality of financial reporting of DMBs during 2014–2022. Results: The findings reveal that the main variables—audit fees, auditor tenure, and audit firm independence: have positive and significant impacts on financial reporting quality. Specifically, a unit change in audit fees, auditor tenure, and audit firm independence increases earnings quality by 0.104, 0.081, and 0.223, respectively. When client asset size, audit firm type, and firm growth are controlled for, they also exert positive and significant effects on financial reporting quality. Implications: The findings have implications for DMBs, capital market stakeholders, and the broader economy. The study recommends measures to ensure enhanced financial reporting quality for Nigerian DMBs, including the need for management and regulatory bodies to place strong emphasis on the independence of audit firms in all facets of auditors’ work. Novelty: This study contributes to the financial reporting literature by empirically demonstrating how specific audit attributes improve financial reporting quality in Nigeria’s banking sector, offering evidence from a developing economy context that has been underexplored in prior research.
Optimizing Berth Allocation at Lekki Deep Sea Port: A Predictive Model for Efficiency and Growth Godwin Nwachukwu Nkem; Adedeji Daniel Gbadebo
Nama Jurnal Akmi Vol 7 No 2 (2025): Jurnal Sitektransmar November 2025
Publisher : LPPM AKMI SUAKA BAHARI CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51578/j.sitektransmar.v7i2.112

Abstract

Abstract Seaports are essential for global trade, acting as vital hubs within vast freight transport networks. Efficient berth allocation is critical for smooth port operations, minimising vessel wait times, and optimising resource use written. Purpose – This study analyzed berth utilization, vessel service times, traffic seasonality, and revenue at Lekki Deep Seaport. Methodology –This study uses Python-based simulation and data visualisation to analyze berth allocation at Lekki Deep Sea Port, considering factors like vessel arrival rates (averaging one every 2.5 days), service times (1.5 to 2.5 days based on vessel size), berth utilisation under different traffic scenarios, revenue, idle costs, and congestion management via predictive modelling. Findings indicate that the current berth infrastructure is sufficient under present traffic conditions. Findings – Findings indicate that the current berth infrastructure is sufficient under present traffic conditions. However, to prepare for future challenges, proactive measures like optimizing service times and implementing machine learning models are recommended as traffic grows to maintain efficiency. This study offers valuable insights for optimizing port operations and ensuring Lekki Deep Sea Port’s continued contribution to West African economic growth. Originality – Simulation techniques replicate port operations, helping identify bottlenecks and test allocation scenarios