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 481 Documents
 23   24   25   26   27 
Theoretical Foundations of the Development of Modern Civil Society Institutions in a Democratic Legal State Batirovich, Masharipov Ikramjon
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4517

Abstract

The management of the state and society is complex and various management models and forms of management have been developed, the process of building a modern civil society, certain specific features have been analyzed, as well as effective cooperation between non-governmental non-commercial organizations, political parties, self-government bodies and state local authorities. based on increasing the level, development of civil society institutions and ensuring their independence from state bodies, the author's comments on full-fledged management were formed.
Accruals Management and the Financial Performance of Listed Manufacturing Companies in Nigeria Bababo, Aladetan Olumide; Christopher, Ebere Chukwuma
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4523

Abstract

This research paper investigated the relationship between accruals management and the financial performance of listed manufacturing companies in Nigeria. In order to achieve the aim of the research, six specific objectives and hypothesis were proposed. Accruals management was measured by discretionary accruals (DACC) and non-discretionary accruals (NDAC) while financial performance was measured by return on assets (ROA); net profit margin (NPM); and return on capital employed (ROCE). Data for the research covered a period of 11 years from 2010 to 2020 for 20listed manufacturing companies - thus comprising 220) firm years. Analytical employed for the purpose of the research included descriptive statistics, Pearson correlation and panel least square (PLS) regression method as well as ADF unit root test. Findings of the research revealed that there is a negative non-significant relationship between discretionary accruals and return on assets; net profit margin; and return on capital employed. And non-significant negative relationship between non-discretionary accruals and return on assets; net profit margin; and return on capital employed. From the findings, it was concluded that both discretionary and non-discretionary accruals do not make meaningful contribution to financial performance. It is further concluded that the ability to control/manage the flow of accruals is very important to corporate organisations. The researcher thus recommended that manufacturing companies take more interest in controlling/managing their accruals. This is because accrual in its uncontrolled/unmanaged form (non-discretionary accruals) is clearly shown to be harmful to the organisation. Secondly, not only should action be taken to manage accruals, it is important that such decisions are made with a clear achievable objective like building up liquidity in organisation, shoring finances or providing incentives to stakeholders.
Effective Leadership and Infrastructural Development in Rivers State N, Anyanwu Kingsley
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4524

Abstract

This study has extensively investigated leadership and infrastructural development in Rivers state. The objectives of the study, research questions as well as the hypotheses were formulated and tested. The data for the research was generated basically from the primary source. The questionnaire was the major instrument used to generate the data. The study determined the sample size from the population of the study. The determined sample size was tested based on the questions posed to respondents. The statistical analysis that was adopted is the chi-square statistical technique while the simple percentage was used to test the questionnaires, the chi-square was used to test the formulated hypotheses. The findings show that there is significance relationship between leadership discipline and infrastructural development. Also that leadership integrity has impact on infrastructural development.
Corporate Information Disclosure and Stock Market Valuation? A Dummy Variable Regresssion Approach Ekene , Etoama Peter; Ebere , C.C.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4525

Abstract

This work examined the link between corporate information disclosure and the stock valuation in Nigeria using a dummy variable regression approach. It specifically looked into the relationship between quality of information disclosure, timely disclosure of information, mode of accounting and all share index. The secondary data for the variables were sourced from Nigeria Stock Exchange report for the period of 15 years (2005-2019). The dummy regression analysis was used with the aid of the E-view statistical software to test the stated hypotheses for the above variables at 0.5 significant level. The result showed that there is a significant relationship between quality of information, timely disclosure of information, mode of accounting and all share index of the Nigeria stock market. On the aggregate, corporate information disclosure has a significant influence on stock market valuation in the Nigerian stock market. The study therefore recommended that corporate firms in Nigeria should abide by information disclosure policy so as the boost the awareness and confidence of the investors in the stock market.
External Environmental Factors and the Development of Oil Palm in Edo State Nigeria A. , BY OGUH Festus; Friday, ADJENE
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4526

Abstract

The study examined the influence of external environmental factors on oil palm development in Edo state, located in South-South region of Nigeria. The growth of oil palm sub sector of crop farming in Agricultural industry has been greatly influenced by some environmental factors over the years. Therefore, this study has investigated the role played in either undermining the growth and development of oil palm or improving its performance. A literature review of related works along with the use of structured questionnaire was used to source primary data which were analysed to analysed the data in other to test the formulated hypothesis. A population of 184 oil palm farms across Edo State was used and the Taro Yamane method was used to determine the sample size. The questionnaire and responses were designed using the five Likert scales The hypothesis was tested using the chi-square method. The result of the analysis revealed that external environmental factors had negatively influenced the oil palm development in Edo state. Prevalent challenges identified by the study included funding, government intervention and insecurity. It was recommended that government should do a lot more to improve on the method of oil palm production s many farms were operated on a subsistence method. This will go a long way in improving oil palm production in Edo state to make it commercially viable
Knowledge Management and Organisational Resilience of Pre-Shipment Inspection Companies in South South, Nigeria Sede, Thomas A.; Okoisama, Thomas C.; Bagshaw, Karibo B.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4527

Abstract

The study examined the nexus between knowledge management (dimensioned by knowledge sharing and knowledge storage) and organisational resilience (measured by adaptability) of pre-shipment inspection companies in South-South, Nigeria. The upper echelons theory underpinned the study, while the underlying philosophy is positivism. The cross-sectional survey was adopted in generating primary data through the use of questionnaire. The elements of the accessible population are the 480 middle and top-level managers of all the 20 Pre-Shipment Inspection Companies, in South-South, Nigeria, and a sample size of 235 respondents was determine. The hypotheses were tested at 0.05 significance level, using partial least square-structural equation modeling. The study concludes that when management increases the adoption of knowledge management, the tendency for organisational resilience will be enhanced. It is therefore recommended that managers of Pre-Shipment Inspection companies in South South, Nigeria, should enhance the implementation of knowledge sharing in order to bring about adaptability of the organisation. This can be achieved by conducting regular meetings to exchange experiences, using newsletters to disseminate information and ensuring knowledgeable staff share their ideas with other staff. Moreso, Management of Pre-Shipment Inspection companies in South-South, Nigeria, should improve their knowledge storage practices as a means of increasing the level of adaptability in the organisations. This can be achieved by having a system for keeping and retrieving information, ensuring staff have access to required information.
Tax Planning: The Mediating Effect of Profitability, Return on Assets and Firm Value Tonbraladoh, SINEBE, Michael; AKPOMIEMIE, Alex Omuerore
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4528

Abstract

This study investigated the role profitability, Return on Assets and Firm Value plays in the preparation of tax for businesses. The study utilized a causal research approach to investigate the cause-and-effect relationship between tax planning and the value of businesses. This study specifically aims to evaluate the effect of profitability on the firms' value and the relationship between Return on Assets and its influence on firm value. The research population consisted of 64 out of 76 listed non-financial firms on the Nigeria Stock Exchange and within the period of 2011 to 2020. Using STATA 13 to analyze data retrieved from the annual financial statements of chosen firms, we recommend that, management should examine their tax savings activities in order to enable them maintain a stable performance; and also to improve the value of the firms’ income flow from extra income generation from the reduction of expenses.
Mamlakatda Yer Qa’ridan Foydalanishni Huquqiy Asoslarini Rivojlatirish Yo‘Nalishlari Xikmatullayevich, Rejapov Xayrillo; Qizi, Nabiyeva Nilufar Olim
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4541

Abstract

Maqolada yer qa’ridan foydalanganlik uchun to‘lovlar, ularning mohiyati, imzoli bonus, foydali qazilmaning turiga qarab uning eng kam miqdori hamda Geologiya-qidiruv ishlarini yanada rag‘batlantirish va yer qa’ridan foydalanuvchilarga soliq solish tartibini takomillashtirish yo‘nalishlari o‘rganilgan.
Ways to Write Off the Cost of Inventory Bahodirovna, Abdusalomova Nadira; A., Abduganiyev M.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4542

Abstract

In this article, the influence of the applied methods of writing off inventories on the value of their balance and the consumption of materials in the accounting of materials at the enterprise has been studied. Using practical examples and related findings, we illustrate the impact on financial statements of applying the weighted average cost and first-to-stock (FIFO) methods used in material valuation.
DIGITAL ECONOMY IN DEVELOPING COUNTRIES: INCLUDING: MODERNIZATION AND RENEWAL OF DIGITAL INFRASTRUCTURE Nurmatovich, Kinjaev Kattakul
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 6 (2023): 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.v5i6.4544

Abstract

Digitization of all sectors of the economy at the same time is not easy, but digitization is of course very important for development. Including: Modernization and renewal of digital infrastructure based on modern requirements. Organization of “digital manufacturing” using technology to ensure product quality and increasing competitiveness and improving efficiency in industries. Creation and support of effective small and medium enterprises in Uzbekistan the field of digital technologies and platforms and digital services.

Page 25 of 49 | Total Record : 481

 23   24   25   26   27 

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