Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

IJEFSD

IJEFSD
Website

Published by Research Parks Publishing

ISSN : 26154021 EISSN : 26206269 DOI : https://doi.org/10.31149/ijefsd.v7i1

Core Subject : Economy,

Economics, Econometrics & Finance

International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 344 Documents

1 2 3 4 5

Governing Councils and Development of Tertiary Education in Nigeria Ogunode, Niyi Jacob
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 7 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i7.4658

This paper discussed challenges militated against development of governing councils of tertiary institutions in Nigeria. Secondary data were employed in the paper. The secondary data were collected from print and online publications. The paper concluded that political instability, poor knowledge of tertiary institutions management, poor capacity building programme, strike actions and, lack of adequate research on governing council activities are challenges that militated against development of governing council of tertiary institutions in Nigeria. The paper, hereby recommended that; Federal and State government should always isolate governing councils’ of tertiary institutions from dissolution whenever they think do that. Federal and State government should limit appointment of tertiary institutions governing council to only professionals in tertiary education management and administration. Governing Councils members of tertiary institutions should always be exposed to training and retraining programme on the affairs of tertiary institutions and on how to contribute to the development of the institutions. Government should address issues responsible for strike actions in the tertiary institutions. Tertiary institutions in Nigeria should research more on how to advance activities governing council to develop the tertiary institutions and specialized training institutions should be established to cater for the development of governing councils of tertiary institution.

IMPROVING THE PROCEDURE FOR CONDUCTING AN AUDIT OF FINANCIAL PERFORMANCE REPORTS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE CONTEXT OF ECONOMIC MODERNIZATION Bekchanov Fakhriddin Atabekovich
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 11 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i7.4677

In this article, in the context of the modernization of the economy, suggestions are made for improving the procedure for conducting an audit of the financial results report in the field of information and communication technologies. Also, the problematic aspects of the audit of the financial results report were highlighted, and suggestions were made on them.

DIRECTIONS FOR IMPROVING THE AUDIT OF OBLIGATIONS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES Aktamovich, Amirov Asqar
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 7 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i7.4690

This article highlights the differences and features of accounting for liabilities according to National accounting standard (NAS) and National accounting standard (NAS) in the context of the transition to the digital economy . Also from BHMS account of liabilities The problematic aspects that arise in the process of transformation of National accounting standard (NAS) are highlighted and proposals are given.

Evaluation of the Impact of Central Bank of Nigeria’s (CBN) Monetary Policy and its Instruments on the Economy EKWEOZOR, Celestine Izunna
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4757

This work evaluated the impact of the Central Bank of Nigeria monetary policy and its instruments on the economy for a period of 22 years spanning 2000 to 2022. With data drawn from CBN’s statistical bulletins, gross domestic product (GDP) proxied for economic growth (dependent variable), and the monetary policy variables (independent variables) are monetary policy rate (MPR), loan to deposit ratio (LTDR), liquidity ratio (LR) and cash reserve ratio (CRR). During the period under review, loan-to-deposit-ratio appeared the most monetary policy variables used to influence economic activities in Nigeria. The unit root analysis for stationarity results using the Augmented Dickey Fuller revealed that the variables were stationary or integrated at level 1(0) and first differencing 1(1), which informed the use of the ARDL technique of estimations. Results emanating from the estimation revealed the existence of long run relationship between monetary policy initiatives and economic performance in Nigeria. The error correction mechanism (ECM) term showed a 66.13% speed of convergence to equilibrium. Thence, it recommends monetary and fiscal policies unionism since each compliments the other, adoption of a forward-looking approach, data-driven decision, movement in government expenditure like financing of deficit budgets and monetization of deficits.

PREPARATION OF FINANCIAL STATEMENTS FOR BUSINESS SUBJECTS Nurmatov Zuhriddin Shavkat ugli; Masharipov Ozod Alimovich
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4760

Accounting account international Standards 27 The purpose of the standard is to establish accounting and disclosure requirements for investments in subsidiaries, joint ventures and subsidiaries when an entity prepares separate financial statements. This Standard applies to accounting for investments in affiliates, joint ventures, and subsidiaries when an entity elects to present separate financial statements, or is required by national regulations to provide such reports.

The Role of Enlightened Leadership in the Face of Career Alienation: An Applied Study at Tikrit University Mizhir Abdullah Ahmed; Ibraheem Mohammed Saleh; Firas Hesan Rasheed
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4764

Purpose – The study aimed to learn about the role of enlightened leadership in the face of career alienation by applying to the University of Tikrit. Design/methodology/approach – Using the analytical descriptive curriculum researcher to describe and analyze the opinions of the individuals of the sample and test the impact relationships between the research variables, representing the study community of Tikrit University through a random sample based on (82) Eighty-two teaching staff at Tikrit University Colleges, and the researcher also used a package of statistical programmes for social sciences known as " (SPSS). Findings – the most important finding was that there was an impact relationship for enlightened leadership with its three dimensions (The serving role, the developing role, the model role) in the face of job alienation.

Blockchain in Finance Matthew N. O. Sadiku; Uwakwe C. Chukwu; Janet O. Sadiku
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4766

Blockchain is basically a ledger of recorded financial transactions. This ledger is distributed, published, and stored in multiple locations. Blockchain is a decentralized record-keeping system that documents all transactions that happened on it. It facilitates safe, easy transactions, and builds trust between trading partners. When trust in the central hubs of finance is being increasingly questioned, decentralized systems like the blockchain that reduce the need for such trust become attractive. Blockchain provides a potentially attractive alternative way to organize modern finance. This paper provides a primer on the use of blockchain technology in finance.

TAXATION AND ECONOMIC GROWTH IN NIGERIA Gbenga, Oyegun; Nicholas, Efangwu Ugochukwu
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4782

The pivotal role of taxation in revenue generation cannot be under emphasis in any economy. Due to its importance, this study has been carried out to investigate the impact of taxation on economic growth in Nigeria. Four hypotheses were stated and tested. The study used mostly secondary data from the Central Bank of Nigeria Bulletin (CBN) and reports from Federal Inland Revenue for the period of 29 years (1994 – 2022). The study used Regression Analysis by applying an Error Correction Model (ECM) and Granger Causality Approach based on the outcome of the unit root test and to discover both long and short run effect. The study revealed that Custom and Excise Duty has a negative and insignificant impact on Nigeria Gross Domestic Product in the short run. Petroleum Profit Tax (PPT) has a negative impact on the Nigeria Gross Domestic Product in the short run. However, Value Added Tax (VAT) and Company Income Tax both have positive and significant impact on Nigeria Gross Domestic Product in the short run. The study recommended that Efforts should be intensified by the government towards increased collection of tax revenue this is due to the low contribution of tax revenue to GDP over the period of study. This can be done through blocking all loopholes in our tax laws as well as bringing more prospective tax payers into the tax net (especially the informal sector). Also there should be stringent penalty imposed on any individual or corporate body who indulge in any form of tax malpractices, if the positive correlation between taxation and economic growth should be maintained.

The Strategic Importance of Oil in The Iraqi Economy and Its Future Outlook in Light of The Current and Expected Oil Prices for The Period (2010-2030) AHMED RASHID AJRASH; OTHMAN AWAD MUHAMMED; Dr. Khattab Imran Saleh
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4784

In light of the growing discovered oil reserves, Iraq has become a huge oil wealth estimated at about (145) billion barrels, which makes it possess the fourth largest oil reserves in the world after Saudi Arabia, Venezuela and Iran, but it is currently facing enormous economic, technical, political and social challenges that prevent it from achieving economic development. . And as long as Iraq depends to a large extent and mainly on oil, it can be said that it must be recognized for Iraq's actual need to inject investment into the Iraqi economy, especially the oil sector, in light of what this economy has been exposed to over more than forty years of massive depletion of its resources through the trilogy. (Destruction - looting - corruption) There is no doubt that oil production has a strong relationship with the reality of the Iraqi economy, as oil revenues represent about 95% of the total state revenues, and oil revenues are the main engine for achieving Iraq's development and reconstruction. The research will also deal with an analysis of the reality of the Iraqi oil sector at the present time and in the future in order to present a future vision for reforming that sector, which represents the main source of funds necessary for reforming and developing the infrastructure of the oil sector. As well as the rest of the economic sectors The imbalance in the oil industries is due to internal and external challenges, and political factors are among the most important issues that affect weak investment in the sector and its development. All of the foregoing stems from the nature of the relationship between new oil discoveries, oil investments, oil production, oil revenues, reconstruction and development. For this reason, the tightness of the relationship for this subject is discussed in the light of different oil prices

Preliminary Analysis Theoretical Basis Of Implementation Of Intensive Fish Farming In Ensuring Food Security Muydinov Olim Bekmuratovich
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i9.4786

This article examines the theoretical basis for the introduction of intensive fish farming to ensure food security. It is scientifically based that the employment of the population is provided through intensive fish farming, as well as the structural changes in the population's diet and lifestyle changes.

Page 1 of 35 | Total Record : 344

1 2 3 4 5

Filter by Year

2023 2025

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Mochamad Nashrullah

Contact Email
Nashrul.id@gmail.com

Phone
+6285745063538

Journal Mail Official
Nashrul.id@gmail.com

Editorial Address
Kavling Banar, Pilang, Sidoarjo, Jawa Timur

Location
Unknown,

Unknown

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mochamad Nashrullah

Contact Email Nashrul.id@gmail.com

Phone +6285745063538

Journal Mail Official Nashrul.id@gmail.com

Editorial Address Kavling Banar, Pilang, Sidoarjo, Jawa Timur

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mochamad Nashrullah

Contact Email
Nashrul.id@gmail.com

Phone
+6285745063538

Journal Mail Official
Nashrul.id@gmail.com

Editorial Address
Kavling Banar, Pilang, Sidoarjo, Jawa Timur

Location
Unknown,

Unknown

INDONESIA