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All Journal International Journal of Sustainable Business, Management and Accounting
Musa, Nura
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Economics, Econometrics & Finance Social Sciences

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The Role of Fintech in Enhancing Financial Inclusion Through Point of Sale (POS) Business in Kano State–Nigeria Musa, Nura
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 1 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i1.14

Abstract

Background of Study: This study explores how financial technology (Fintech) contributes to enhancing financial inclusion, particularly through the operation of Point of Sale (POS) businesses in Kano State, Nigeria. In a context where access to traditional banking remains limited, POS businesses provide a practical alternative to financial services. Aims and Scope of Paper: The research focuses on evaluating the perceived benefits, the level of adoption, and the challenges associated with Fintech solutions among POS business owners in Kano State. It aims to understand the role Fintech plays in supporting financial inclusion in underserved regions. Methods: The study utilizes a survey approach with data collected from 80 SME (POS) owners. Quantitative analysis was conducted to assess the relationships among Fintech usage, benefits, and challenges. Result: The findings reveal that Fintech significantly enhances financial inclusion via POS businesses by facilitating efficient transactions and improving access to financial services. However, several challenges persist, including infrastructural deficiencies, gaps in digital literacy, and concerns about cybersecurity. Conclusion: Despite notable barriers, Fintech remains a critical enabler of financial inclusion in Kano State. The study recommends targeted training for POS operators, improvement of digital infrastructure, and the development of tailored Fintech solutions to meet the specific needs of small businesses.
The Impact of Sustainability Reporting on Financial Performance of Listed Conglomerates in Nigeria Musa, Nura; Lawal, Sagir; Idris, Hauwa Ibrahim
International Journal of Sustainable Business, Management and Accounting Vol. 1 No. 2 (2025): International Journal of Sustainable Business, Management, and Accounting (IJSB
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijsbma.v1i2.104

Abstract

Background of study: Sustainability reporting has become vital in enhancing corporate transparency and accountability, especially in emerging economies such as Nigeria. Conglomerate firms, with diverse business portfolios, face increasing pressure to disclose non-financial information that reflects their environmental, social, and governance (ESG) commitments. Aims and scope of paper: This paper examines the impact of sustainability reporting on the financial performance of listed conglomerates in Nigeria. It specifically evaluates four dimensions of disclosure—environmental (ENV), economic (ECO), social (SOC), and governance (GOV)—and their effects on firms’ profitability measured by return on assets (ROA). The study covers six listed conglomerates on t  he Nigerian Exchange (NGX) for the period 2015–2024. Methods: A quantitative research approach was applied using secondary data extracted from annual and sustainability reports. Panel data techniques, including fixed and random effects regressions with robust standard errors, were employed to analyze 60 firm-year observations. Leverage (LEV) was used as a control variable, and diagnostic tests for multicollinearity and heteroskedasticity ensured model validity. Result: The findings indicate that governance disclosure (GOV) significantly and positively influences ROA, while environmental disclosure (ENV) shows a small but positive association. Economic disclosure (ECO) has no significant effect, and social disclosure (SOC) displays a weak negative relationship with financial performance. Conclusion: The study concludes that governance and environmental transparency enhance financial outcomes among Nigerian conglomerates. Managers should strengthen sustainability governance structures, and regulators should promote consistent disclosure standards to support sustainable business performance.
Co-Authors Idris, Hauwa Ibrahim Lawal, Sagir