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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 793 Documents
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Integration of E-Monev and SIPD Data: Key to Improving Regional Performance Accountability Jhoni Arwan Sulaksono
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.v8i3.5818

Abstract

The Sidoarjo Regency Government has developed an electronic monitoring and evaluation (e-Monev) system to track the performance of regional development programs, in line with Presidential Regulation Number 95 of 2018 on the Electronic-Based Government System and Ministry of Home Affairs Regulation Number 70 of 2019 on the Regional Government Information System (SIPD). However, Sidoarjo's Government Agency Performance Accountability System (SAKIP) score declined from 77.50 in 2023 to 75.65 in 2024 and 72.62 in 2025, while the Second Quarter 2026 evaluation of the Regional Government Work Plan (RKPD) revealed wide performance gaps among regional apparatus units and indications of poor data integration between the internal e-Monev system and the Ministry of Home Affairs' SIPD Dalev. This study analyzes the effectiveness of e-Monev in driving regional-apparatus performance improvement in Sidoarjo Regency and formulates applicable policy recommendations. A desk-study method was applied to official RKPD evaluation reports for the Fourth Quarter of 2025 and the Second Quarter of 2026, using Urgency-Seriousness-Growth (USG) prioritization, problem-tree root-cause analysis, and William Dunn's six-criteria policy evaluation framework, informed by the IS Success Model, the Technology Acceptance Model, and the Unified Theory of Acceptance and Use of Technology. The analysis found that the root cause lies in the lack of integration between internal e-Monev data and SIPD RI, producing inconsistent and delayed performance data that limits evidence-based decision-making. Among three policy alternatives evaluated, single-source-of-truth data integration scored highest (50 of 60) compared with human-resource capacity building (41) and performance-based incentives (34). The study recommends a Regent Regulation on Integrated Regional Development Performance Data Governance, supported by data stewardship, tiered data-verification procedures, and structured follow-up monitoring by Bappeda.
Training and Development on Employee Performance of Manufacturing Firms in Rivers State, Nigeria Agwanihu Nkolika Eluemouno
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.v8i3.5819

Abstract

This research investigated the impact of training and development on employees performance of manufacturing firms in Rivers State, Nigeria, focusing particularly on job knowledge and job skills as essential components of training and development, and psychological empowermet as the moderating variable. Based on Human Capital Theory and the Resource-Based View (RBV) Theory, the research asserts that employees' knowledge and skills represent strategic organisational resources that may improve performance and maintain competitive advantage. The study utilised a cross-sectional survey research approach, focussing on a population of 1,248 employees from selected industrial enterprises in Rivers State. The Taro Yamane sampling method was used to get a sample size of 302 workers. We used a structured questionnaire to collect primary data and the Spearman's Rank Order Correlation Coefficient to assess the hypotheses we made at a 0.05 level of significance. The results showed a strong link between job knowledge and employee performance, as well as a strong link between job skills and employee performance in manufacturing companies in Rivers State. The study finds that training and development programs that work well may greatly boost employee performance by helping them learn more about their jobs and how to do them better. As a result, it suggests that manufacturing companies in Rivers State should offer regular, structured, and job-specific training programs to help workers learn more about their jobs and develop practical skills through workshops, mentoring, and on-the-job training. This will boost productivity, efficiency, and overall performance of the organisation.
Competitive Aggressiveness and Growth of Telecommunication Firms in South-South Nigeria Victor A. Akubor; Noble S. Letam
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.v8i3.5826

Abstract

This study examined the relationship between competitive aggressiveness, a core dimension of corporate entrepreneurial orientation, and three measures of firm growth (financial growth, operational growth and market growth) among telecommunication firms in South-South Nigeria. Anchored on the resource-based view, the dynamic capabilities perspective and competitive dynamics research, the study adopted a correlational survey design. The population comprised 24 branch offices of four licensed operators (MTN, Airtel, 9mobile and Globacom) located in the six South-South states. Five respondents were purposively selected from each branch, giving 120 questionnaires, of which 110 (91.7%) were retrieved and analysed. A structured five-point Likert instrument measured competitive aggressiveness (five items) and each growth measure (five items each). The overall Cronbach’s alpha from the pilot test was .944. Descriptive statistics showed moderate levels of competitive aggressiveness (composite mean = 3.26) and growth (financial = 3.30; operational = 3.23; market = 3.12). Spearman’s rank-order correlation showed that competitive aggressiveness was positively and significantly related to financial growth (ρ = .443, p < .001), operational growth (ρ = .514, p < .001) and market growth (ρ = .407, p < .001), with the strongest association observed for operational growth. All three null hypotheses were rejected. The results suggest that firms that monitor rivals, respond decisively to competitive moves and move first on service changes tend to report stronger performance on all three growth measures, although the associations are moderate and based on perceptual, cross-sectional data. The paper recommends that operators pursue disciplined, capability-backed competitive aggression, invest in competitor intelligence, align pricing and promotional tactics with network capacity, and treat operational readiness as the channel through which aggressive moves become sustainable growth. Future studies should use longitudinal and objective financial data and test mediating and moderating mechanisms.
The Effect of Ownership Structure on Accounting Conservatism and the Comparability of Financial Reports: An Applied Study of the Modern Chemical Industries Company for the Period 2011–2025 Sami Latif Jihadi
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.v8i3.5836

Abstract

The research aims to analysis effect structure royalty in level reservation accountant and susceptibility reports finance for comparison by application on a company crafts chemical modern for the duration extended from 2011 to 2025 and it launched. The research from problem it is in bezel capacity pattern distribution royalty and its focus on impact in policies and the practices accounting and reflection that on quality Information finance and its suitability for comparison via the years and to achieve goal research approved the study curriculum descriptive analytical from during analysis data finance disclosures published for the company and the measurement variables structure royalty and reservation accountant and susceptibility reports finance for the comparison using indicators the amount suitability the nature data available. Also it happened employment methods the statistics the occasion test relationships link and the effect between variables search and verification from indication the results are based on the study to importance structure royalty as one factors Institutional influential in behavior accountant and to importance reservation and comparison in strengthening utility information finance for its the users where it contributes the results search in clarification nature the relationship between this is amazing variables presentation Indicators applied maybe statement from it in development quality reports finance and strengthening the transparency disclosure accountant and support decisions economic and the enrichment literature accounting related in an the environment business Iraqi and it stands out importance search in to provide basis scientific to understand the reflections features royalty on practices accounting in companies Iraqi listed.
Impact of Strategic Diagnosis on Achieving Sustainable Competitive Lina Abdullah Radhi Mohammed; Hazim Abdzaid Mirza
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 4 (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.v8i4.5838

Abstract

This study aims to analyze the impact of strategic diagnosis on achieving sustainable competitive advantage in a sample of Iraqi commercial banks, by examining the dimensions of strategic diagnosis—namely, internal environment analysis, external environment analysis, and benchmarking—and their relationship to sustainable competitive advantage as defined by its dimensions of value, scarcity, non-imitation, and non-substitution. The study was based on theoretical foundations derived from Porter’s model for analyzing the competitive environment, the resources and capabilities perspective, and Barney’s VRIN/VRIO model for explaining the sources of sustainable competitive advantage. The study adopted a descriptive-analytical approach, and a questionnaire was used as the primary tool for collecting data from senior and middle management in a number of commercial banks operating in Diwaniya Governorate; a total of 120 questionnaires were deemed valid for statistical analysis. The data were analyzed using the SPSS statistical software, relying on a set of descriptive and inferential statistical methods, including the arithmetic mean, standard deviation, Pearson’s correlation coefficient, and multiple linear regression analysis. The results showed that the level of strategic diagnosis and sustainable competitive advantage was generally high, with the analysis of the internal environment ranking highest among the dimensions of strategic diagnosis, while the value dimension achieved the highest levels of sustainable competitive advantage. The results also revealed a positive and statistically significant correlation between strategic diagnosis and sustainable competitive advantage (r = 0.71, Sig. = 0.000), as well as a significant effect of strategic diagnosis on enhancing sustainable competitive advantage, as its dimensions collectively explained 61.2% of the variance in the dependent variable (R² = 0.612). The analysis of the internal environment was found to be the most influential dimension, followed by the analysis of the external environment, while the benchmarking dimension did not achieve a statistically significant effect. The study concluded that strengthening strategic diagnosis practices is a key approach to building a sustainable competitive advantage in Iraqi commercial banks, and recommends adopting a periodic strategic diagnosis methodology, strengthening benchmarking, and investing in resources and capabilities that are difficult for competitors to imitate, thereby supporting the sustainability of the banks’ performance and competitiveness.
Contributions of Tertiary Institutions to National Development in Nigeria: A Critical Review of Their Roles in Key Economic Sectors Olumoyo Aderonke Esther; Abimbola Christianah Aina; Adesola Michael Babatunde
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 4 (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.v8i4.5839

Abstract

This paper critically reviews the contributions of tertiary institutions to national development, with particular attention to key economic and social sectors including healthcare, agriculture, engineering and infrastructure, information and communication technology, education, industry and entrepreneurship. The paper adopts a critical review approach, drawing on policy documents, institutional reports, empirical studies and relevant literature on higher education, research and national development in Nigeria. The review establishes that Nigerian universities, polytechnics, colleges of education and other tertiary institutions contribute significantly to the production of skilled professionals, generation and dissemination of knowledge, development of agricultural technologies, training of health personnel, provision of engineering and digital skills, support for entrepreneurship, and provision of evidence for public policy. However, the developmental contribution of these institutions is constrained by inadequate and irregular funding, obsolete infrastructure and research facilities, weak university-industry linkages, skills mismatches, limited commercialisation of research findings, inadequate collaboration and weaknesses in the implementation of research outcomes. The paper argues that the developmental value of tertiary institutions should be assessed not only through enrolment, graduation and publication statistics but also through research utilisation, innovation, graduate employability, industry partnerships, entrepreneurship, policy influence and measurable community impact. The paper recommends increased and sustainable funding, improved research infrastructure, stronger university-industry-government collaboration, greater emphasis on applied and problem-oriented research, strengthened entrepreneurship and innovation ecosystems, curriculum reforms and improved mechanisms for translating research into products, policies, services and technologies. It concludes that tertiary institutions constitute critical components of Nigeria's human-capital and national innovation infrastructure and that strengthening their capacity is essential for sustainable and inclusive national development.
The Role of Participative Leadership in Reducing Job Alienation: A Survey Study of the Opinions of a Sample of Employees at the Tikrit Municipality Directorate Arshed Essa Khudhur
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (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.v8i2.5840

Abstract

The purpose of this research was: To identify the role of participative leadership, dimensions of job alienation, and their dimensions in reducing job alienation, dimensions of employees at the Directorate of Tikrit Municipality. Data collection method employed in the study was descriptive-analytical approach with a questionnaire as the main data collection tool. Analysis of the data was performed by descriptive statistical method (arithmetic mean, standard deviation, and coefficient of variation), Pearson correlation analysis, simple and multiple linear regression analyses using SPSS software. The study population was all employees and working staff of the Tikrit Municipality Directorate at different levels of administration, technical and service, who amounted to (155) male and female employees. A representative random sample was created and (124) employees were sent the questionnaire. Of that number (119) were recovered. After screening, (114) questionnaires were used for analysis.After screening (5) questionnaires were found invalid for analysis. Results of the research led to several conclusions with the most salient being that there was a statistically significant correlation between participative leadership and job alienation. This means that in order to reduce job alienation, participative practices must be strengthened. The study also provided some recommendations, the major one being to use the participative leadership model as a strategic alternative in building the organizational setting and enhancing employees' professional adjustment.
The Impact of Electronic Disclosure on Tax Accounting Mohsen Sadiq Abdel Sada; Mohammed Dari Rasan; Rusul Faisal Hamid
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (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.v8i2.5844

Abstract

Electronic disclosure enhances the quality of tax accounting by promoting transparency, reducing human errors, and accelerating tax assessment and collection procedures with a high degree of accuracy and fairness. Perhaps the most significant impacts of electronic disclosure on tax accounting lie in the accuracy of data and reports, as the submission of financial statements and data through digital systems ensures access to accurate and reliable information, free from manipulation or delay. Furthermore, it helps reduce tax evasion, as such disclosure contributes to revealing the actual scale of activities undertaken by entities and taxpayers, thereby significantly reducing opportunities for evasion or manipulation of tax bases. In addition, electronic disclosure enhances the speed of completion and transparency by reducing the time and administrative effort required for electronic disclosure procedures and the reconciliation of accounts between taxpayers and the tax administration. It also strengthens mutual trust by establishing a relationship based on clarity and legal compliance between taxpayers and tax authorities through the provision of clear digital audit trails.
Government Generated Revenue and Per Capita Income in Nigeria Eunice Ufure Erhunmwunse; Deebii Nwiado
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 4 (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.v8i4.5849

Abstract

This research looks at the connection between Nigeria's per capita income and government-generated revenue. Because of Nigeria's very low income levels, increasing government revenue via taxes, borrowing, and public investment has caused economists to question how effectively fiscal resources are used to improve the welfare of the populace. To understand how government income and investment contribute to economic development and the welfare of people, we examined the Wagner law of public spending, the Keynesian theory of public expenditure, and endogenous growth theory. The study employs a positivist research philosophy and an ex post facto research design. Nigeria's macroeconomic fiscal statistics make up the study population, while yearly time series data from 1986 to 2024 make up the sample. The World Bank Development Indicators and the Central Bank of Nigeria Statistical Bulletin were the primary secondary sources from which the data were gathered. For the data analysis at a five percent significance level, we used descriptive statistics, the Augmented Dickey-Fuller unit root test, the Johansen cointegration test, and a parsimonious error correction model. The findings indicate a positive but negligible correlation between government taxes and per capita income. In Nigeria, government investment and per capita income are positively and significantly correlated, whereas government debt and per capita income are negatively and significantly correlated. Based on these results, we draw the conclusion that raising income levels requires effective government investment. The report recommends more investment in the productive areas of the economy, careful debt management, and better tax administration. By providing actual data on the impact of government-generated revenue on Nigeria's per capita income level, the study advances knowledge.
Methodological Approach to Assessing Economic Efficiency in the Service Sector Artikova Shokhida Ilyasovna
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 4 (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.v8i4.5850

Abstract

This article examines the theoretical and methodological foundations for assessing economic efficiency in the service sector within the context of the contemporary economic transformation. Particular attention is paid to the specific operational characteristics of the service sector and its role in fostering sustainable economic growth, increasing employment levels, and improving the population's quality of life. The study explores approaches to defining criteria and indicators for the efficiency of service enterprises and substantiates the need for a comprehensive system of indicators that accounts for both economic and social outcomes.

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