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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 1 No. 3 (2019): December" : 12 Documents clear
A comparative analysis of the determinants of profitability of commercial and microfinance banks in Nigeria Tosin, Ige Olaoluwa; Otonne, Adewumi
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.135

Abstract

Purpose: The study aims to examine the determinants of profitability of commercial and microfinance banks in Nigeria, in order to be able to highlight the possible effect of Central Bank of Nigeria policy actions in influencing the internal factors and subsequently the profitability of the banks in Nigeria. Research methodology: The study adopted the panel data research design. Out of the total number of 22 commercial banks and 898 microfinance banks the study sampled 4 commercial banks and 4 microfinance banks using random sampling technique, and based on the availability of data. Data were sourced from the annual balance sheets and income statement of banks from 2010 to 2018 and analysed using the Random Effect Panel Estimation Technique. Finding: Findings from the study show that liquidity ratio is not a strong determinant of banks profitability whether commercial or microfinance banks while capital adequacy is a significant determinants of the profit level in both banks with positive effect for microfinance and negative effect for commercial banks. The study also found that real GDP is a significant determinant of only commercial banks profitability. This by implication indicates that the recent policy action by the central bank which saw the increase of cash reserve ratio from 22.5% to 27.5% is expected to have an insignificant reduction on the profitability of the banks. Limitation: The major limitation of the study is the use of a single measure of profitability and a single measure of external factor. The study period as well as its sample size was also considered as limitation. Contribution: Findings from this study are useful to the management of the banks, the selected banks to be more specific, and shareholders. Also, this study provides insights on the possible effect of the recent policy of the Central Bank on the banking sector. Thus, the results of this study are useful to policy makers and regulators of the financial system in Nigeria. Keywords: Profitability, Commercial Bank, Microfinance Banks, Liquidity Ratio, Capital Adequacy, Return on Asset, Real GDP
The effectiveness of the filial service in KPPN Alor Neolaka, M. N. B. C.; Padama, Yulius Soleman Ferdinan; Adangdjaha, Ajis Salim
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.144

Abstract

Abstract Purpose: This research aims to to measure the effectiveness of the filial service in KPPN Alor which has been operating for 8 years. Measurement of the effectiveness was conducted by following two approaches: the attainment goals and the strategic constituent approaches.. Research methodology: This research is a type of case study with a qualitative approach. Research informants are KPPN Kupang employees and KPPN Filial Alor stakeholders. Measurement of effectiveness was done by approaching the achievement of objectives and strategic constituency approaches. Data were collected through observation, interviews and documentation. The analysis of data followed pattern matching techniques, while the validity of data was tested by conducting data triangulation. Results: The results showed that the Filial Service of KPPN Alor was not effective by the attainment goal and the strategic constituent approach. There were many aspects that influenced the ineffectiveness of the Filial Service: the regulation, the policy, the quality of human resources, the service quality, and the use of information technology. Limitations: This study measured the effectiveness of Filial Service with two approaches namely the attainment goals and the strategic constituent approaches. Contribution: The benefits of this study are theoretically to develop the effectiveness of measurements and practically to improve and refine the filial service policy and similar policies. Keywords: KPPN filial, The effectiveness of measurements, Public service, The treasury service

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