cover
Article Per Year (5 Year)
All
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
IJEFSD
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 491 Documents
 9   10   11   12   13 
Causal Effects of Tax Revenue and Budget Implementation in Nigeria Duyile, Igbasan Emmanuel; Esther, Igbekoyi Olusola; Oladeji, Oladutire Elijah
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i12.5344

Abstract

This study examines the causal relationship between taxation and budget implementation in Nigeria from 2000 to 2022, addressing the persistent challenge of aligning tax revenues with fiscal policy outcomes. Despite Nigeria's reliance on tax revenue, its impact on budget execution remains unclear, creating a knowledge gap in fiscal management. The research aims to assess the Granger causality between company income tax (CIT), value-added tax (VAT), and budget implementation, measured by capital expenditure. Time series data from the CBN Statistical Bulletin and World Development Indicators were analyzed. The findings revealed no Granger causality between CIT and budget implementation, while a significant Granger causality exists between VAT and capital expenditure, indicating that VAT revenue influences budget execution. The study recommends improved fiscal and monetary policy coordination to ensure VAT revenues are effectively channeled toward capital expenditure, fostering economic development.
Corruption as a Factor of Political Instability: The Path to Sustainable Development Through Civil Society Alievich, Abduganiev Jamshid
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i12.5345

Abstract

Corruption remains a pervasive issue with significant societal impacts, yet its underlying causes and effective solutions are not fully understood. This study explores the root causes of corruption, drawing on a comparative analysis of international experiences to identify common patterns and challenges. Addressing a knowledge gap in understanding the interplay between corruption and societal development, the research employs a multidisciplinary approach, including qualitative analysis of corruption-related issues. The findings highlight critical factors driving corruption and propose actionable recommendations to mitigate its effects. The study provides insights for policymakers and stakeholders, emphasizing the importance of targeted strategies to reduce corruption and promote societal integrity.
Analysis and Optimization Strategies for Demand Forecasting Issues at MIXUE Shihua, Chen; Xin, Meng; Wen, Li
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i12.5346

Abstract

This study addresses demand forecasting challenges at MIXUE, a beverage chain, focusing on issues like high subjectivity and significant prediction errors that lead to market volatility and operational inefficiencies. Despite the critical role of the food and beverage industry in economic growth, MIXUE faces intense competition, emphasizing the need for accurate demand forecasting. This research aims to analyze historical sales data using time series analysis to identify patterns, optimize demand forecasting methods, and reduce data volatility. The study develops a demand forecasting model to align supply and demand, improve revenue management, and mitigate risks associated with uncertainty. Results highlight the importance of precise demand forecasting in enhancing operational efficiency, reducing costs, and maximizing profits. This research provides actionable insights for MIXUE to better anticipate market trends and strengthen its competitive position.
The Role of Internal and External Audit in Financial Control Anvarovich, Bakhadirov Shokhrukhbek
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 1 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i3.5349

Abstract

This paper aims at examining the central roles of internal and external audits in enhancing financial control mechanisms. While internal audits are assessments that occur inside the organization with the primary business of assessing internal controls, risk management, and compliance, external audits are independent ones that examine organizational financial statements for accuracy and honesty. Although these audits are defined for separate functions, there is considerable synergy for improvement in the governance and accountability when performed jointly. In light of the existing scarcity of published material on the subject, this study employs a qualitative approach with Research Design that involves a review of both academic and industry literatures, policies and guidelines, as well as case studies. From the results, internal audits improve the internal control, whilst external audits improve accountability and better adherence to rules on financial reporting. Yet there are difficulties, for example, the problem of the scarce financial and human resources, skepticism regarding the conclusions, and questions concerning auditor independence remain rather acute. It is suggested that the specific measures-simple though important, should be followed to expose audit to more people and to enhance utilization of both traditional and technology-enabling audit types. They demonstrate why audit practices must be refined by organizations and regulators, reducing excessive focus while increasing transparency. Awareness might be created for future research to undertake the analyses of integrated audit systems over time, and innovations such as artificial intelligence and blockchain in the audit practices. The outcomes of this study make a significant contribution to filling gaps in accumulated knowledge and improving the auditing approach to meet international financial regulation norms.
Foreign Experience of Implementing Electronic Commerce Systems in Joint-Stock Companies and Its Practical Significance Anvarovich, Nozimov Eldor
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 3 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i2.5350

Abstract

The practical relevance of implementing electronic commerce systems in joint-stock firms abroad is discussed in this article, along with the key tactics and methods that Uzbekistan might employ to effectively compete in international electronic commerce marketplaces. Even more crucial to the nation's economy is the growth of internet commerce. According to New Uzbekistan's Development Strategy for 2022–2026, electronic commerce will play a major role in the digital economy, which is intended to become the primary "driver" of economic development and grow by at least 2.5 times. Based on the author's research, the article provides information on how Uzbek businesses may successfully leverage international markets and collaborate with new clients and marketplaces.
The Integration of Engineering Accounting and Cost Accounting to Improve the Accuracy of Environmental Cleanup Costs in Iraqi Oil Companies Mohammed, Iman Shakir
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 2 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i3.5352

Abstract

This study aims to explore the integration of engineering accounting and cost accounting to enhance the accuracy of environmental cleanup costs in Iraqi oil companies. Through quantitative and qualitative data analysis, the research examines the effectiveness of this integration, using a case study that combines semi-structured interviews with senior accountants and environmental engineers, along with internal reports' data analysis and environmental and economic impact assessments.The findings reveal a mixed relationship between engineering data integration and perceived benefits, with positive perceptions prevailing despite limited demographic variables' statistical impact.The study highlights significant future implications for oil companies, which face challenges in determining actual environmental cleanup costs due to reliance on traditional accounting methods. The integration of engineering and cost accounting is expected to improve environmental cost accuracy, boost operational efficiency, enhance transparency and accountability in environmental reporting, and mitigate potential risks in Iraqi oil companies
Inflation, Unemployment and Economic Growth in Nigeria Chidi , Wosu,; Chika Bright , Ezekwu,
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 1 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i1.5353

Abstract

This study investigates the links between inflation and unemployment on economic growth in Nigeria from 1980-2023 using the Ordinary Least Square approach. The study discovered the existence of a positive relationship between interest rate, unemployment rate and economic growth but a negative links exist between inflation rate and economic growth in Nigeria within the period under consideration. The study observed that inflation established its real impact of always being negative in terms of its links with economic growth in the economy of Nigeria. The study concludes that government should provide enabling environment to produce imported goods here in Nigeria to cushion the impact of imported inflation into the Nigerian economy.
Exploring Foreign Direct Investment (FDI) Flow and Economic Growth: A Systematic Approach Abdullahi Sule, Sani; Rimi, Saadatu
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 2 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i1.5356

Abstract

This research aims to deepen the understanding of Foreign Direct Investment (FDI) and its relationship with economic growth by systematically reviewing existing literature. The study also seeks to elucidate the factors influencing FDI and how FDI flows impact economic growth, alongside examining the opportunities and challenges posed by FDI adoption. This study conducted a review of 100 publications published between 2001 and 2022 using data sourced from the Scopus database, as well as other comprehensive databases such as ScienceDirect, Emerald Insight, JStor, PLOS ONE, Springer, and Taylor & Francis. The review incorporated empirical research, case studies, and reports from institutions like the World Bank and OECD. Additionally, related books and theoretical frameworks were referenced to support the analysis. The literature indicates that FDI can influence economic growth in various ways. Broadly, FDI is recognized as a significant driver of development and an essential part of an open and efficient international economic system. However, the distribution of FDI benefits is not uniform or automatic across countries, sectors, or local communities. The findings highlight that social and macroeconomic factors play crucial roles in shaping business decisions regarding FDI, contingent on the unique characteristics of the host country. This research provides a conceptual framework based on existing literature for understanding the impact of FDI on economic growth. It encourages empirical studies to validate and test the applicability and effectiveness of this framework in real-world contexts. Originality/value by synthesizing diverse perspectives from the literature, this paper identifies key factors influencing FDI flows and their impact on economic growth. It offers practical insights that could assist investors in comprehending FDI dynamics and their implications for economic development.
Economic Fluctuations and Sectoral Growth in Iran: A Decade of Challenges and Opportunities (2010–2021) G’olib Sultanmurodovich, Mustafoyev; Samariddin, Maxmudov; Farhod Fakhriddinovich, Ulugmurodov
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 2 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i1.5357

Abstract

This paper aims to analyze the export performance of Iran within the years 2010 to 2021 concerning Export Value Index, export earnings and the agricultural fishery and forestry growth rate. This work further highlights the cyclicality of the trading performance, which can be attributed to factors such as international sanctions, fluctuating oil prices and domestic policies. Though the export value has improved recently, the drastic export concentration to a single product means that Iran’s economy is exposed to volatility. There is again some stability in agriculture, but the agriculture industry is relatively still-developed and vulnerable to weather and economic cycles. The statistical analysis, including regression models, reveals the relationships between trade performance on one hand, and sectoral growth on the other. In line with its recommendations, this paper proposes a diversification of the economy, stabilisation of agriculture production, and establishment of trading relationships to stabilise economic growth.
Solutions To Problems Arising In Agriculture In Uzbekistan In The Context Of The Digital Economy Erkin, Shavqiev; Farkhod Fakhriddinovich, Ulugmurodov; Avazbek Sadullaevich, Karshiev; Ziyodulla, Rashidov
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 1 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i1.5358

Abstract

This article explores challenges faced by Uzbekistan's agricultural sector in the context of the growing digital economy and proposes innovative solutions. It examines both macro-level issues, such as outdated infrastructure, inefficient resource management, and limited access to technology, and micro-level problems, including farm-level productivity, insufficient data-driven decision-making, and inadequate farmer education. The study emphasizes the role of digital tools, such as precision agriculture, IoT-based monitoring systems, and blockchain for supply chain transparency, in addressing these challenges. Additionally, it highlights the necessity of government policies, private sector collaboration, and capacity-building initiatives to accelerate the adoption of digital technologies in agriculture. By leveraging digital advancements, Uzbekistan can achieve sustainable agricultural growth and contribute to national food security and economic development.

Page 11 of 50 | Total Record : 491

 9   10   11   12   13 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 7 No. 3 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 7 No. 2 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 7 No. 1 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 6 No. 2 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 6 No. 1 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS Vol. 5 No. 11 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS Vol. 5 No. 10 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS Vol. 5 No. 9 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 8 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 7 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 6 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 5 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 4 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 3 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 2 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 5 No. 1 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 4 No. 12 (2022): IJEFSD Vol. 3 No. 7 (2021): IJEFSD Vol. 3 No. 4 (2021): IJEFSD Vol. 3 No. 3 (2021): MARCH Vol. 3 No. 2 (2021): FEBRUARY Vol. 3 No. 1 (2021): JANUARY Vol. 2 No. 12 (2020): DECEMBER Vol. 2 No. 11 (2020): NOVEMBER Vol. 2 No. 4 (2020): APRIL Vol. 2 No. 3 (2020): MARCH Vol. 2 No. 2 (2020): FEBRUARY Vol. 2 No. 1 (2020): JANUARY More Issue