IJEFSD
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
752 Documents
Analysis of Training Effectiveness and Training Methods Influence on Soft Skills and Performance in Public Works, Housing, and Settlement Area Offices of Sleman Regency
Wijaya, Rahmat Angga;
Surwanti, Arni
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 10 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i10.3596
This study aims to analyze how training effectiveness affects soft skills, how training methods affect soft skills, how training effectiveness affects performance, how training methods affect performance, how soft skills affect performance, how soft skills mediate training effectiveness on performance, and how soft skills mediate the effect of training methods on performance. The research method used was quantitative research. The data collection technique was a questionnaire instrument with a Likert scale. The population of this study was all employees of the Department of Public Works, Housing, and Residential Areas of Sleman Regency. The sample was 275 respondents with the criteria of employees working more than 1 year. The method of data analysis used the analysis of Structural Equation Modeling or Structural Equation Modeling.
Rail Project's Needed Project Management Approaches, Strategies, Methodologies, and Processes
R, Steffi.;
Regin, R.;
Rajest, S. Suman;
T, Shynu;
G, Jerusha Angelene Christabel
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 10 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i10.3602
In order to successfully deliver Rail project business outcomes, this paper explores the necessary project management approaches, strategies, methodologies, and processes. As well as transitional resources and templates to adopt and improve change management throughout the project. The paper begins by discussing Rail's business environment using the rational structure methodology. And we observe several methods for mitigating danger. In addition, the study suggests the working framework as an approach for project management, planning, and preparation. The research into the Rail Project incorporates findings from all of these approaches. Methods for effective Plan administration and control are first discussed. Meetings and presentations are discussed, along with how crucial they are for understanding the current state of a project and making sound decisions moving forward. It details the methodology employed in arriving at a value judgement. This means it is the superior measuring stick for success and control.
Effect of Impossible Trinity on Investment in Developing Countries: Evidence from Africa
Nshimiyimana, Yves Claude;
Habimana, Theogene
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 9 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i9.3603
We are concerned about which choice among the trilemma index affects investment in developing countries. We use the empirical method to study Africa's trilemma index and investment. Using Ordinary Least Squares and Two Stages Least Squares estimators with a dataset covering 39 African countries over an extended period of 30 years, we indicate the effect of the trilemma index on investment in Africa is still a big challenge to control. The main reason is that most African countries do not have well-developed monetary policy and autonomy and rely on foreign direct investment (FDI). On the other hand, they do not have enough capacity to control exchange rate stability. The endogeneity tests support our findings.
Behavioral Finance in Investor Decision on Investment – A Study on Investor Perspective
R, Dr. Rajendra Prasad G
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 10 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i10.3604
This study is to analyze and understand the investment behavior and preferences of investors and their awareness about products and services provided by the company. Beings that are rational with focus on maximizing their returns but this assumption is flawed as we are here ignoring the biases, emotions, perceptions and other behavioral processes that affect the decisions of investors. Behaviour finance is still a new field of study in India whereas many studies are going on and have been done abroad. This article makes an attempt to compile the theoretical results of some Indian behavioral finance studies and throw light on the behaviour biases present in investors. The study attempts to analyze the behavior of investors towards investment pattern and to analyze the factors which an investor takes into consideration while taking Investment decision. The Study concludes that behavior matters a lot when it comes to making a wise investment decision on expected returns.
Analysis of Main Trends and Development Directions in the Field of Retail Banking Services
Davirbek, Rayimnazarov Salokhiddin
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i11.3620
this article examines the main trends observed in the field of retail banking services, their nature and impact on transformational processes. In addition, a dynamic analysis of the results of the activity of the "Monzo" bank, which specializes in providing retail banking services, was carried out. On the basis of the conducted research, relevant conclusions and proposals were developed.
Effect of Environmental Cost on Financial Performance of Listed Construction and Real Estate Companies in Nigeria
Ikechi , Wokeh, Promise
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i11.3622
This study examined the effect of environmental cost on financial performance of listed construction and real estate companies in Nigeria. The ex post facto research design was adopted for the study with a population of six (6) listed construction and real estate companies in Nigeria as listed by the Nigerian Exchange Group in 2022. Data were retrieved from the annual reports of the selected construction and real estate companies for the period 2017 to 2021. Multiple regression analysis was used to analysed the data gathered with the aid of Stata12 statistical software. The study revealed a positive and significant effect of employee health and safety cost on return on assets. Also, it revealed a positive and significant effect of donations and corporate social responsibility cost on return on assets. The study recommended that more measure should be put in place by regulatory bodies to ensure that listed construction and real estate companies in Nigeria are environmentally friendly in their operation and make full disclosure. Finally, management should establish clear lines of responsibility on environmental matters and give a board member overall responsibility for such issues.
Corporate Sustainability Accounting and Financial Performance of Listed Construction Companies in Nigeria
Young-Arney, Tonye;
Uche, Onowu, Joseph
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i11.3623
The study examined corporate sustainability accounting and financial performance of listed construction companies in Nigeria. The specific objective of the study was: among others to; examine the relationship between community’s environmental costs and earnings per share of listed construction companies in Nigeria, examine the relationship between human capital development costs and earnings per share of listed construction companies in Nigeria. examine the relationship between social community development costs and earnings per share of listed construction companies in Nigeria. Ex-post facto research design was employed. The population of the study was the six (6) listed construction companies with complete financial statements in the Nigerian Stock Exchange 2022.The instrument of the study is secondary data. The formulated research questions were analysed with descriptive statistics, while simple regression analysis was adopted to test the hypotheses. The findings of the study among others were that; there is no significant relationship between community’s environmental costs (CEC) and earnings per share (eps) of listed construction companies in Nigeria.
Different Aspects of the Interpretation of Accounting Policies in National and International Standards of Accounting
Kizi, Zufarova Zilola Rakhim
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i11.3647
The article researched the methodological aspects of creating an accounting policy. As a result of research, different aspects of accounting policy interpretation in national and international accounting standards have been revealed.
ROSCAs: Creating Incentives for Micro-Entrepreneurship
Choudhary, Indu;
Tyagi, Punam
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
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DOI: 10.31149/ijefsd.v4i11.3654
In the metropolitan capital of India, there exists a dual economy: an economy where the formal and the informal sources of finance coexist. Despite the RBI directive of financial inclusion, major sections of the society including women are deprived of the delivery of financial services at affordable costs. The problem is found to be more acute for women residing in urbanized villages of Delhi. The present paper focuses on a unique financial instrument, the rotating saving credit association (Rosca, in short) as an enabler in providing venture capital funds for investment to women micro-entrepreneurs. Rosca emerges as a tool of women empowerment intertwined in social relations. Women roscas help its participants to save and borrow depending on their needs and requirement for funds apart from giving them an opportunity to interact and find solutions to their problems. The paper also lends comparison of rosca finance to other formal and informal sources of finance. It highlights the reasons for choice of this particular financial instrument vis-à-vis others. The paper finds that rosca finance is an optimal source of finance for both the savers and the borrowers in a rosca when we take into consideration the constraints faced by the users of this particular source of finance like lack of appropriate physical collateral and problems of asymmetric information.
A Conceptual Study of Electronic Tax Filing Adoption
Thaker, Dr. Dharmendra
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 10 (2022): IJEFSD
Publisher : Research Parks Publishers
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DOI: 10.31149/ijefsd.v4i10.3660
This paper attempts to develop an understanding about tax system and e-filing adoption which is mandatory to all individual tax payers. The objectives of e-filing are to facilitate tax compliance and to provide taxpayers service through the use of internet technologies and WWW. Electronic filing systems have been very successful in filing the (ITR) income tax return. The effectiveness and efficiency of the income tax return will only be enhanced as these systems are implemented. Filing of Income Tax returns is a legal obligation of every person whose total income for the previous year has exceeded the maximum amount that is not chargeable for income tax under the provisions of the (ITA) Income Tax Act, 1961. Income Tax Department has introduced a convenient way to file these returns online using the Internet. This attempt to develop an understanding about how to make e- filing by all citizens of India.