cover
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 774 Documents
Regulatory Uncertainty and Capital Formation in LNG Export Projects: Implications for Energy Security and Economic Growth Rifah Tasnia
International Journal on Economics, Finance and Sustainable Development Vol. 7 No. 4 (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.v7i4.5797

Abstract

Background: Regulatory uncertainty significantly influences investment decisions in liquefied natural gas (LNG) export projects, affecting capital formation, energy security, and broader economic performance. Despite the strategic importance of LNG infrastructure, limited empirical research has examined how regulatory conditions shape stakeholder perceptions of investment and economic outcomes within the United States LNG sector. Methods: This study employed a quantitative cross-sectional survey involving 185 stakeholders from the United States LNG industry. Data were collected using a structured online questionnaire with five-point Likert-scale items. Descriptive statistics, Pearson correlation analysis, and multiple linear regression were conducted using IBM SPSS Statistics 27 to evaluate relationships among regulatory uncertainty, capital formation, energy security, and economic growth. Results: Respondents reported generally positive perceptions of LNG development, with energy security receiving the highest mean score (4.02). Correlation analysis revealed that regulatory uncertainty was negatively associated with capital formation (r = −0.524) and policy support (r = −0.596), while energy security exhibited the strongest positive relationship with economic growth (r = 0.721). Regression analysis demonstrated that energy security (β = 0.468) and capital formation (β = 0.352) significantly promoted economic growth, whereas regulatory uncertainty negatively influenced economic performance (β = −0.197). The model explained 67.4% of the variance in economic growth (R² = 0.674, p < 0.001). Conclusion: Stable regulatory frameworks strengthen investor confidence, encourage capital formation, enhance energy security, and support sustainable economic growth. Policymakers should prioritize transparent regulations and investment-friendly policies to maximize the long-term economic and strategic benefits of LNG export projects.
Cloud Misconfiguration as a Governance Failure in AI-Enabled Healthcare and Finance with Privacy Risk Implications Afsara Tasnim Shama; Anik Biswas
International Journal on Economics, Finance and Sustainable Development Vol. 5 No. 1 (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.v5i1.5799

Abstract

Background: The problem of cloud misconfiguration has gained considerable importance in the AI-based environment of healthcare and finance due to the vulnerability to privacy attacks, data breaches, and security issues. In this study, cloud misconfiguration is viewed as a case of governance failure and its effects on privacy risks and security performance are investigated. Methods: A quantitative survey was carried out among 155 healthcare and financial practitioners in the USA. The structured questionnaire estimated cloud governance, AI governance maturity, cloud misconfiguration risk, privacy risk, and organizational security performance based on a five-point Likert scale. Descriptive statistics, Pearson correlation, and multiple regression analyses were used to explore associations between the research variables. Results: Organizational security performance was assessed with the highest average score (4.01), followed by privacy risk (3.97) and cloud governance (3.91). Data privacy (24.5%) and access control (21.9%) appeared to be the key cloud misconfiguration problems while enhanced data privacy (25.2%) and improved security (21.3%) represented the most significant governance benefits. Cloud governance had a positive effect on AI governance maturity (r = 0.642) and organizational security performance (r = 0.603). Regression analysis showed that cloud governance (β = 0.328) and AI governance maturity (β = 0.274) positively impacted security performance whereas cloud misconfiguration risk (β = −0.287) and privacy risk (β = −0.231) negatively affected it. Conclusion: Enhancement of cloud and AI governance will help mitigate misconfiguration risks, protect privacy, increase security performance, and ensure secure, resilient, and trustworthy digital transformation in AI-based healthcare and finance.
An Analysis of the Current State of Fiscal Policy and Its Role in Achieving the Sustainable Development Goals Amna Shehab Ahmed Al-Hassan; Qahtan Lafta Attia Al-Rubaie
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 3 (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.v8i3.5801

Abstract

Background: Fiscal policy directly affects the integrated economic, social, and environmental dimensions of sustainable development and is a central instrument for advancing the Sustainable Development Goals (SDGs). Methods: This study employed a descriptive-analytical approach using secondary fiscal, macroeconomic, and sustainable-development data for Iraq, with emphasis on public expenditures, public revenues, public debt, GDP structure, and SDG performance over the available period from 2003/2004 to 2021. Results: The analysis identifies persistent structural challenges, including the rentier nature of the Iraqi economy, dependence on oil revenues, weak non-oil revenue mobilization, dominance of current over investment spending, political and security pressures, administrative and financial corruption, and environmental constraints. Conclusion: Strengthening the contribution of fiscal policy to sustainable development requires economic diversification, a more dynamic private sector, stronger small and medium-sized enterprises, better public-private partnerships, and an institutional mechanism for managing oil revenues across generations.
Green Accounting Practices and Sustainable Development Goal Achievement of Listed Manufacturing Firms in Nigeria Chigozi Johnson Wikpe; Lazbery Nyebuchi Nnah
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.v8i1.5802

Abstract

This study examined the relationship between green accounting practices and Sustainable Development Goal (SDG) achievement of listed manufacturing firms in Nigeria. The study was motivated by the increasing global emphasis on sustainable development and the growing need for manufacturing firms to integrate environmental accountability into their operational and reporting systems. An ex post facto research design was adopted, utilizing panel data obtained from the audited annual reports and sustainability reports of fifteen (15) listed manufacturing firms quoted on the Nigerian Exchange Group (NGX) over the period 2020–2025. Secondary data were collected through a structured content analysis approach, while the study employed a balanced panel dataset consisting of ninety (90) firm-year observations. Sustainable Development Goal achievement was measured using an SDG Achievement Index, whereas Green Accounting Practices were measured using a Green Accounting Practice Index. Firm size, leverage, and firm age were included as control variables. The data were analysed using descriptive statistics, Pearson correlation analysis, diagnostic tests, and panel regression techniques comprising Pooled Ordinary Least Squares, Random Effects, and Fixed Effects estimators. The Hausman Specification Test indicated that the Fixed Effects model was the most appropriate estimator. The regression results revealed that green accounting practices have a positive and statistically significant relationship with Sustainable Development Goal achievement (β = 0.612, p < 0.001). The findings further showed that firm size and firm age positively influence Sustainable Development Goal achievement, while leverage exerts a significant negative effect. The study concludes that the adoption of green accounting practices enhances corporate environmental accountability and significantly contributes to the achievement of Sustainable Development Goals among listed manufacturing firms in Nigeria. The study recommends that manufacturing firms strengthen environmental accounting systems, improve sustainability disclosures in line with international reporting standards, and increase investments in environmentally sustainable technologies. Regulatory agencies should also strengthen mandatory environmental reporting requirements to improve corporate contribution toward sustainable development.

Filter by Year

2020 2026


Filter By Issues
All Issue Vol. 8 No. 3 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD 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. 4 No. 11 (2022): IJEFSD Vol. 4 No. 10 (2022): IJEFSD Vol. 4 No. 9 (2022): IJEFSD Vol. 4 No. 8 (2022): IJEFSD Vol. 4 No. 7 (2022): IJEFSD Vol. 4 No. 6 (2022): IJEFSD Vol. 4 No. 4 (2022): IJEFSD Vol. 4 No. 3 (2022): IJEFSD Vol. 4 No. 2 (2022): IJEFSD Vol. 4 No. 1 (2022): IJEFSD Vol. 3 No. 12 (2021): IJEFSD Vol. 3 No. 11 (2021): IJEFSD Vol. 3 No. 10 (2021): IJEFSD Vol. 3 No. 9 (2021): IJEFSD Vol. 3 No. 7 (2021): IJEFSD Vol. 3 No. 6 (2021): IJEFSD Vol. 3 No. 5 (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