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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
IJEFSD
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
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.
Articles 491 Documents
Sales Forecasting and Budgeting - Outcomes of variance analysis George Hill; Savannah Johnson; Chris Neil
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 2 No. 2 (2020): FEBRUARY
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v2i2.2136

Abstract

Budget adjustments at the beginning of the year are an important business activity and are called budgets. Many companies are concerned about starting a business and fulfilling their financial obligations. After all, everyone wants to grow up. Diversity analysis assists in annual budget management by monitoring budget data and comparing it with actual profit / cost. The difference in the effect of the purchase price when the actual amount paid for the goods differs from the budget expenditure of those goods. This difference shows the difference between the actual price paid for a particular work spent on development and the cost of its employees (acceptable value and average value). Special risk analysis required to close a month or year. Of course, this is not the first time this has happened unless you find that there is no difference in the 'blocking' of your book during the month.
Manual Budgeting and Forecasting and Its Disadvantages Linda Nguyen; John Lee
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 3 No. 1 (2021): JANUARY
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i1.2138

Abstract

A financial forecast is a budgeting tool that shows estimated statistics based on past, present, and future financial conditions. Without a prediction, the annual budgeting process is incomplete. A strong forecast allows for improved financial decision-making and the delivery of important community services. The fundamental difference between a budget and a forecast is that a budget outlines a company's plan for achieving its goals, but a forecast outlines the company's actual results expectations, usually in a much more concise manner. In actuality, the prediction is the more important of the two tools because it provides a short-term snapshot of a company's current situation. Monthly, quarterly, or weekly rolling forecasts are used to help you plan for a specific time period that isn't covered by the yearly budget, such as the next five quarters. As a result, most rolling predictions will forecast the next 12 months or more, rather than just the fiscal year's end. Once a fiscal month or quarter has been actualized, your prediction simply "rolls" over to the next period, ensuring that you never lose sight of your long-term business trajectory.
Seasonal Impact on the Demand of Finished Products of Sualkuchi Silk Industries: Application of Dummy Variable Technique Chakraborty, Debtosh
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 3 No. 7 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i7.2289

Abstract

Very often a year is divided into several seasons with respect to the demand of certain product. This study laid emphasis on the demand of Mulberry Silk product of Sualkuchi silk industries and Dummy Variable Technique is used to to test the effect of seasonal fluctuation on the demand of Mulberry Silk Product.
Local Government's Role in Developing Natural Tourism in Pasuruan Regency Rodiyah, Isnaini; Larasati, Tian
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 4 No. 12 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i12.5285

Abstract

This study investigates the role of village government in the development of Coban Binangun waterfall tourism, employing a qualitative approach with descriptive methods. Data were collected through interviews, observations, and documentation, and analyzed using an interactive model involving data reduction, presentation, and conclusion drawing. The theoretical framework utilized motivators, facilitators, and dynamics as indicators of governmental roles. Findings indicate that while the village government plays a pivotal role as motivator, facilitator, and dynamist in tourism development, challenges persist, hindering optimal outcomes. This study underscores the importance of governmental support in fostering sustainable tourism practices and community engagement, offering insights applicable to similar contexts globally.
Strategy for Public Information and Communication Management in Improving the Quality of Public Services(A Study at the Department of Communication and Informatics of Sidoarjo Regency) Usrotin Choiriyah, Ilmi; UB, A. Riyadh; Alfin Azrial Akbar, Mochammad
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 3 No. 2 (2021): FEBRUARY
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i2.5402

Abstract

This research aims to explore the strategies employed by the Communication and Information Agency of Sidoarjo Regency in enhancing the quality of public services. The study utilizes a qualitative research design with data collection techniques including observation, interviews, and documentation. The findings indicate that, firstly, the objectives set by the DISKOMINFO to improve service quality have been achieved and are functioning well. Despite well-defined goals, attention is needed for clearer Standard Operating Procedures (SOP) and a more efficient bureaucratic structure. Secondly, strategic environmental factors involve human resources and infrastructure. Challenges in human resources relate to IT, with only one employee educated in IT. However, existing infrastructure resources, including laptops, printers, and handycams, support efficient public complaints and reporting. Thirdly, actions taken by DISKOMINFO include providing public information transparency through a website and complaint center, utilizing the Public Information Request Form (PPID). Nevertheless, the focus on public information transparency aligns with democratic principles and individual rights.
Transportation Agency Innovations in Maintenance and Development of Public Street Lighting (PJU) Tools in Sidoarjo Regency Sukmana, Hendra; Kriya Almanfaluti, Istian; Supardi; Masrucha, Adinda Nur
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 3 No. 2 (2021): FEBRUARY
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i2.5403

Abstract

Public Street Lighting or commonly referred to as PJU is one of the services organized by the Regional Government that aims for the public interest and is used in lighting the streets at night, generally street lighting is located on the right or left side of the road including poles, lights, and electric cables. therefore lighting is very important in security and comfort for road users for the smooth running of users in the economic movement of an area. The purpose of this study was to determine the innovation of the Sidoarjo Regency Transportation Office in the Management and Development of Public Street Lighting (PJU) in Sidoarjo Regency. the research method used in this field survey is a qualitative method with a descriptive approach. the location of this research is at the Sidoarjo Regency Transportation Office. This research focuses on analyzing the innovation of the Sidoarjo Regency Transportation Agency in the Maintenance and Development of Public Street Lighting (PJU) in Sidoarjo Regency. this research uses 2 (two) types of data, namely secondary data and primary data. the data collection technique used in writing this article is to conduct direct observation of the field location, namely interviews, documentation, and observation. as well as informant determination techniques using purposive sampling techniques. The theory used is the theory of innovation in the public sector from Everett M. Rogers (2003), which produces several indicators, namely the Relative Advantages indicator and the Compatibility indicator. The research results on the Relative Advantages indicator explained that structurally, the organizational logic built by the Ministry of Home Affairs is that the PJU management policy in the Region is managed by the Local Government Transportation Office. In the Compatibility indicator, it is explained that the PJU management by Sidoarjo Regency Government is a portrait of the misconnection between policy innovation and organizational policy.
Optimizing New Student Data Collection: Study of the Implementation of the Dapodik Application at SMA Negeri 1 Porong Rodiyah, Isnaini; Sukmana, Hendra; Fitria Agustina, Isna; Fitri Lestari, Winda
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 3 No. 4 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v2i4.5404

Abstract

This research analyzes the implementation of Basic Education Data (DAPODIK) at SMA Negeri 1 Porong in the context of optimizing data, with a focus on the role of bureaucratic structure, availability of resources, and effectiveness of collaboration between parties. Using a qualitative approach with a case study method, data was collected through semi-structured interviews and documentation analysis. Data analysis uses George Edward III's theoretical framework, which highlights the importance of communication, resources, disposition and bureaucratic structure in the implementation of public policy. The findings show that a well-defined bureaucratic structure, with clear SOPs and effective coordination, supports the smooth implementation of DAPODIK. The availability of competent human resources is also an important factor. The main challenges are limited ICT infrastructure and the need to increase active participation from students and parents. This research underlines the importance of regular evaluation and adaptation of implementation strategies to ensure the effectiveness of DAPODIK in supporting and improving the quality of education.
Public Debt And Its Impact On The Net Public Budget In Iraq For The Period (2004-2023): An Econometric Study Using The Ardl Cointegration Model Naji, Marwa Allawi
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): 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.v8i1.5543

Abstract

The research aims to analyze and measure the relationship between the impact of public debt and the net public budget in Iraq for the period (2004-2023), as they are economic variables of great importance and influence in the Iraqi economy, On this basis, the variables under study were analyzed and measured using the standard ARDL model for distributed slowdown, relying on the stability results, which showed that the variables (public debt and net budget) are stable at the level and first difference , The results of this model showed that there is a long-term cointegration between the public debt and the net budget, as well as the absence of an autocorrelation problem. Accordingly, the null hypothesis was accepted and the alternative hypothesis was rejected because the probability values were greater than (0.05), and then a set of conclusions and recommendations were reached.
The Basic Requirements For Implementing Six Sigma and its Impact on Creating Smart Organizations: An Analytical Study in Private Universities in The Middle Euphrates Region Nour, Mustafa Hamid Abd; Mezher, Aseel Ali
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): 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.v8i1.5552

Abstract

The current research aims to identify the basic requirements for implementing Six Sigma (continuous improvement, teamwork, and fact-based decision-making), and its impact on smart organizations across its dimensions (understanding the environment, continuing education, and strategic vision). The study problem was represented by a number of questions aimed at identifying the intellectual frameworks of its variables, and then diagnosing the level of interest in them in the field, as well as identifying appropriate measures by the organization. Two main hypotheses were developed, from which several hypotheses branched out to measure the level of correlation and influence by analyzing the relationship between these variables. Private universities in the Middle Euphrates region were selected for the field study and testing its hypotheses. A questionnaire was adopted as the primary tool for collecting data related to the field aspect of the study. The sample size reached (168) instructors at the universities under study. A set of results was reached, the most important of which is that the availability of the basic requirements for implementing Six Sigma, such as leadership support, adopting a culture of quality, and the availability of accurate data, is an essential condition for the success of any initiative towards building smart organizations.
The Impact of Emotional Intelligence on The Performance of Accountants Working in Government Institutions: A Study of The Opinions of a Sample of Accountants and Auditors in Government Institutions Muhammad Ali, Ibrahim; Sultan, Fadhil Abbas; Ameen , Ahmed Mohammed Ali Mohammed; Almayyahi, Aymen Raheem Abdulaali
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): 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.v8i1.5570

Abstract

The aim of the study was to establish the effect of emotional intelligence on the performance of the Iraqi accountants in the professional environment. In this regard, the authors have conducted a field survey, which measures the viewpoints of a group of accountants and auditors working in government agencies, and found 210 respondents in total.The search found that there was a statistically significant relationship among the different dimensions of emotional intelligence and quality of performance of accountants. That is, high levels of emotional intelligence in an accountant is a favourable signifier of his or her professional competence and quality of work. Moreover, the paper reported that accountants who have a high level of emotional intelligence are in a better position to manage their feelings, adjust to work stress, and communicate effectively with other employees and clients, a combination of which boosts the accuracy and quality of their accounting services/work. The study therefore suggested that accounting institution should carry out training programs, and professional development schemes towards instilling skills on self-awareness, emotion, empathy, and teamwork. These interventions are likely to enhance the efficiency and performance of accountants at the work place.

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