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IJEFSD

IJEFSD
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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

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Theoretical and Methodological Basis of Income Account Abdusaidov Sanjar Jaloliddin o’g’li
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.v5i9.4788

This research paper delves into the theoretical and methodological foundations of the income account within the System of National Accounts (SNA) in the examples of Uzbekistan. It provides an in-depth analysis of the principles guiding the measurement and classification of income, and how these are applied in economic reporting. In conclusion, article provides both methodological and theoretical background of the basis of Income Account.

Assessing Change Management and Performance of Selected Banks in Anambra State, Nigeria Ezeanokwasa Francisca Nkiru; Nwagbala Stella Chinelo; Nwachukwu Raphael
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.v5i9.4789

The continuous resistance to change by employees has resulted in survival problem of Banks as the banking industry seems to experience technological and environmental change. In view of this, this study determined the relationship that exists between change management and selected Banks in Anambra State. The study adopted descriptive survey research design and Purposive Sampling Technique was used to select 3 notable banks operating in the major cities of Anambra State that is Nnewi, Awka and Onitsha, these banks Include; branches of Fidelity Bank Plc, Access Bank Plc, and Eco Bank plc, operating at Awka, Onitsha and Nnewi, Anambra State. Data were collected from 162 respondents with the aid of structured questionnaire. Personal Data of respondents were presented using simple frequency and percentage tables. Data relating to research questions were analyzed using Descriptive Statistics (Arithmetic Mean). Hypotheses were tested using Pearson Product Moment Correlation Coefficient with the aid of Statistical Packages of Social Science (SPSS version 23). Findings revealed that there is significant relationship between change management and organizational performance of selected Banks in Anambra State by indicating positive relationship between internal communication and business sustainability; positive relationship between employee development and business competitiveness; the study concluded that change management is a remedy to employee resistance to change. The study recommended that management should adopt supportive approach while introducing change into the organization.

Artificial Intelligence Technology and The Challenge of Sustainable National Development in Nigeria Poronakie, Nwiekpugi Bright (PhD); Ihejirika, Happiness (PhD)
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.v5i9.4791

This paper examines the obvious critical national development problems in Nigeria and strategies to be adopted to ensure livelihood sustainability in her space-economy, including its citizens that have complex, diverse cultural backgrounds. The major problems are high insecurity rate, mass poverty, unemployment, corruption and poor access to basic infrastructural facilities due to inefficient exploitation and utilization of the natural resources leading to environmental devastation and economic underdevelopment of the minority ethnic groups in the country. The problems are also traced to lack of transparency and accountability in governance, dominated by three major ethnic groups in the country leading to political instability and increasing state of insecurity occasioned by militant organizations across Nigeria. Hence, the need arises to design and adopt modern security strategies like the artificial intelligence technology that is applied in advanced countries during covid-19 pandemic than mere lockdown in Nigeria. This technology is used to combat insecurity and save people’s lives headlong to enhance socio-economic stability and sustainable national development in the country. Therefore, the paper recommends the electronic voting system, organization of national conference, adequate provision of basic amenities, cultural reform, review of all existing laws regulating oil and gas development, immediate fixing of the refineries and other income-generating facilities, economic diversification, build and strengthen institutional structures and improve capacity-building strategy using modern artificial intelligence technologies for adequate security network services in Nigeria

Impact of Inflation on University Administration in Nigeria Ogunode, Niyi Jacob; UKOZOR, Conrad Ugochukwu
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.v5i9.4827

Inflation is the continuous rise in the general price of goods and services. Inflation is an economic problem that affects institutional operation both public and private institutions. This paper examined the impact of inflation on university administration in Nigeria. Depending on secondary data were collected from both print and online publications. The paper established that inflation has led to an increment in the operational cost of running universities, an increment in the cost of infrastructure facilities provision, an increment in the cost of teaching program implementation, an increment in the cost of research programme implementation and an increment in cost of community programme implementation, increment in universities fees and increment in students drop out. Based on the impacts of inflation on university administration in Nigeria, the paper hereby recommended the following: The government should increase the funding of universities. Universities administrators increase the internally generated revenue by embarking on different ventures to raise more revenue. The government should put policies down to encourage production and reduce importation.

THE PROCEDURE FOR GATHERING EVIDENCE IN CONDUCTING A PERIOD COST AUDIT M.Nizekeev; O.Nizomov
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4872

This article describes the process of gathering evidence in a period cost audit. As a result of the research, recommendations were developed to improve the evidence collection process.

FEATURES OF ACCOUNTING EQUITY CAPITAL COMPONENTS Sherimbetov Inomjon Xalilullayevich
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4873

Equity capital is of great importance in ensuring the financial stability of commercial organizations. In particular, reserve and retained earnings, which are a component of equity capital, reflect the result of the company's financial and economic activities. The growth of equity capital indicates the efficiency of the company. Of course, in this case, the interests of the company's shareholders and creditors will be protected by their correct accounting. The article describes the features of accounting for reserve capital and retained earnings based on national and international standards

The Role of Sustainable Accounting in Managing the Financial Position to Support the Sustainable Development of Financial Companies in Iraq Lecturer: Youssef abdel salam abdi
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4880

Purpose: This study aimed to find out how Iraqi companies use sustainable management accounting techniques (MATs). The study also looked at MATs' contribution to sustainable development.Theoretical framework: The three aspects of sustainability—integrative, social, and environmental—are the basis for the research, which examines the effects of numerous variables, such as the frequency of technique use.Design/methodology/approach: The purpose and frequency of usage of sustainable MATs in Iraqi businesses over the period of March and April 2021 were examined in this study by using a quantitative methodology. In this research, sampling approach was utilized.Findings: Both inferential and descriptive statistical techniques were utilized to assess the findings of the online survey, which was conducted utilizing surveys from the target population. It is clear from the limited usage of sustainability measures in management accounting that firms in Iraq do not completely integrate sustainability issues into their management accounting systems. The vast majority of businesses use at least one strategy from each of the three categories—inclusive, social, and greenResearch, Practical & Social implications: MAT is used for a variety of purposes including, but not limited to, external reporting, internal compliance monitoring, and to some extent internal decision-making.Originality/value: This study is among the earliest to investigate if it is feasible for Iraq to sustain its external debt financially using an econometric method.

History and Development of Jazz Music Tashxodjayev, Botir
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4892

This article is devoted to the history of creation and stages of development of jazz music, the emergence of Gospel, Spiritual, Ragtime, Blues, Dixieland jazz styles and their founders are described in detail.

Issues of Implementation of Public-Private Partnership Projects in the Field of Culture and Art Kaxramonovna, Yusupaliyeva Dilafruz
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4893

This article talks about the essence and current importance of the concept of public-private partnership in the field of culture and art. The decision on public-private partnership in the creative sphere, the positive purpose of the adoption of the decrees, and the tasks to be performed are analyzed.

The Effect of Human Resources Abilities on entrepreneurial orientation: An Exploratory Study of the Opinions of a Sample of Employees at Tikrit University Arshed Essa Khudhur
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 10 (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.v5i10.4894

The study aimed, to identify the relationship and impact, of human resources capabilities represented by (capacity building, activity credibility, and technology champion) on the entrepreneurial orientation of the organization and by applying it to Tikrit University, by shedding light on the human resources capabilities at Tikrit University and explaining its effective role in the entrepreneurial orientation. A questionnaire for this purpose was distributed to a random sample of directors and employees of the human resources divisions in the colleges, centers and administrative units affiliated with the University of Tikrit, numbering (113) people. To verify the research hypotheses, statistical methods were used represented by correlation analysis and multiple linear regression analysis, and using the statistical program SPSS-26. The data was analyzed and the results were drawn, the most important of which is that the perceptions and impressions of respondents in the research sample about the areas of human resources capabilities and entrepreneurial orientation were positive and to a high degree. There is a significant, correlation between the areas of human resources capabilities and the field of entrepreneurial orientation. The greater the importance of human resources capabilities among employees at Tikrit University, the greater the importance of the role. The university's entrepreneurial orientation to a greater extent. It was also shown that there is a significant impact of human resources capabilities on the entrepreneurial orientation of Tikrit University, as these capabilities contribute to explaining (74%) of the variance in the entrepreneurial orientation. Capacity building is considered the most influential area in the entrepreneurial orientation, followed by the field of credibility of activity. Then the field of technology champion , and one of the most prominent recommendations is to pay attention to human capital with experience and high efficiency and give them their role in directing workers and benefiting from their experience in order to reach leadership.

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Mochamad Nashrullah

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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

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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