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Mustard Journal De Ecobusin
Published by Generasi Sains Indonesia
ISSN : -     EISSN : 30481538     DOI : https://doi.org/10.37899/mjde
Core Subject : Economy,
Economics, Econometrics & Finance
Mustard Journal De Ecobusin [e-ISSN 3048-1538] is a peer-reviewed journal published three times a year in the field of Economic and Business. Mustard Journal De Ecobusin is intended to be the journal for publishing articles reporting the results of economic research. Mustard Journal De Ecobusin is invites manuscripts on various topics to include, including but not limited to functional areas of Entrepreneurship, Strategic Alliances, Microeconomics, Behavioral and Health Economics, Government Regulation, Taxation, Macroeconomics, Financial Markets, Investment, Banking, International Economics, Foreign Direct Investment, Economic Development, Environmental Studies, Urban Issues, Emerging Markets, Empirical Studies, Quantitative and Experimental Methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 40 Documents
 1   2   3   4 
The Influence of Accountability in Village Fund Allocation Management and Village Policy on Improving Community Welfare (Case Study of Bonto Tangnga Village, Bontotiro District, Bulukumba Regency) Nurfadilla, A.
Mustard Journal De Ecobusin Vol. 1 No. 2 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i2.81

Abstract

The current research will endeavor to determine the role of accountability in village fund distribution and village policy in augmenting community welfare. The design of this study is the quantitative model, and the sample consists of 83 interviewees. Primary data were gathered through the use of questionnaires. The analysis of data was done using the multiple linear regression, which was done in SPSS version 25. Results show that the accountability variable related to the management of village fund allocation has a strong influence on welfare of the community just like the village policy variable; therefore, all hypotheses put forward in the research were approved and accepted.
The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance at the Gowa Samsat Office Hasriyanti
Mustard Journal De Ecobusin Vol. 1 No. 2 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i2.82

Abstract

This paper will discuss the impact of taxpayer awareness and tax sanctions on motor vehicles taxpayer compliance at the Gowa Samsat Office. Quantitative research method was used, and the sample was composed of 2,650 taxpayers enrolled at the office. A sample of 96 taxpayers was found using simple random sampling method. Questionnaires were used to measure the variables under investigation in the primary data collection. The outcomes suggest that the level of taxpayer awareness has a positive and significant impact on motor vehicle taxpayer compliance as the t-value is 5.260, which is greater than the critical t-value of 1.985 and the significance level of 0.000 < 0.041. Likewise, tax sanctions are also positively and significantly influenced on compliance as t-value of 2.076 > 1.985 and the level of significance of 0.000 < 0.041. These results imply that taxpayer education coupled with tax sanctions are effective measures towards making motor vehicle taxpayers more compliant.
The Influence of Accounting Understanding, Utilization of Accounting Information Systems and Implementation of Financial Accounting Standards on the Quality of Financial Reports of Pasar Segar MSMEs Safar, Muh Agung Wirawan
Mustard Journal De Ecobusin Vol. 1 No. 3 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i3.83

Abstract

This research examines how accounting comprehension, accounting information system usage and use of the financial accounting standards affects the quality of financial statements in the fresh produce market. A sample size of 125 respondents who were registered in this market was used. The quantitative research design has been employed and multiple regression analysis stood as the most important analytical method. The data was collected using primary data collected by way of online questionnaires distributed to the 125 respondents who were categorized as micro, small and medium enterprises (UMKM) in the fresh produce industry. The results have shown that the understanding of accounting, the use of accounting information systems, as well as the use of financial accounting standards, has a positive and significant impact on the quality of financial statements in the fresh produce market, to a considerable degree.
Analysis of the Effectiveness of Financial Management and its Implications for Society (Case Study in Su'rulangi Village, Takalar Regency) Rismayanti
Mustard Journal De Ecobusin Vol. 1 No. 2 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i2.84

Abstract

This paper set out to discuss the efficacy of the financial management and its implication to the society by using Su’rulangi Village in Takalar Regency as the case study. The study employed a qualitative approach utilizing eight informants who were recruited among the representatives of the government and the community members. The information was gathered using interviews and documents whereas analysis was done descriptively. The results indicate that financial management in Su’rulangi Village is mostly carried out according to the relevant regulations and set standards. This can be seen in the planning, implementation, reporting, administration and accountability stages. Practically, it was established that multiple aspects affected the success of the Village Fund management, and they included communication, resources at hand, disposition, and bureaucracy. The achievement of goals, timeline adherence, easy disbursement, and proper utilization of funds to plan activities was effectiveness. The positive implications to the local community are also brought out in the study. The management at Village Fund helped in economic growth by giving the loans in the form of agricultural assistance (seeds, plant sprayers, and water pumps) and social assistance programs (BLT and PKH) during the COVID-19 pandemic.
Price stickiness-income inequality nexus, impact on monetary policy in Nigeria Abang, Samuel Oweh; Arasomwan, Kenneth Onaiwu; Ayodele, Oluwafemi; Omang, Nkechi Stella
Mustard Journal De Ecobusin Vol. 1 No. 3 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i3.86

Abstract

This study examines the impact of price stickiness-income inequality nexus, om monetary policy in Nigeria from 1984 to 2023. The model formulated depicts monetary policy rate (MPR) as the dependent variable while gross domestic product (GDP), nominal exchange rate (NER), inflation (INF), interest rate (INT), consumer price index (CPI) as a measure of price stickiness and income inequality (IND) are independent variables. These data were sourced and extracted from CBN Statistical Bulletin. The study employed the OLS, Cochrane Orcutt and the chain rule to find the transmission mechanism. The ADF test reveals that the variables were all stationary at level. The study recommends that Monetary authorities are also encouraged to decrease the MPR. This will allow the banks to have enough cash to give to industries, the manufacturing sector and especially the small and medium enterprise. This will thus lead to creating of jobs to will lead to a balance or reduction in the income inequality It decreases interest rate and therefore encourages lending and investment and by extension, increase in output. Monetary authorities must however be wary of the tendency of an increase in money supply to lead primarily to inflation. Monetary authorities must ensure viable productive potentials in the economy respond positively to the rise in money supply.
Fiscal Policy, Economic Diversification and Economic Growth in Nigeria an Analysis on The Long Run Relationship Onaiwu, Arasomwan Kenneth; Abang, Samuel Oweh; Stella, Omang Nkechi; Oluwafemi, Ayodele
Mustard Journal De Ecobusin Vol. 1 No. 4 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i4.87

Abstract

Nigeria’s fiscal policy has largely centered on short-term objectives such as revenue generation, with inadequate focus on long-term structural reforms. The economy remains characterized by an inefficient tax system and a persistent dependence on oil revenue despite efforts toward diversification. This study investigates the impact of fiscal policy, economic diversification, and economic growth in Nigeria using annual time-series data from the Central Bank of Nigeria, National Bureau of Statistics, and World Bank covering 1984–2023. Employing descriptive statistics, the Augmented Dickey-Fuller and Phillips-Perron unit root tests, and the ARDL model, the study uses real GDP as the dependent variable and tax, government expenditure, domestic debt, gross fixed capital formation, and diversification index as independent variables. The results indicate that a 10% increase in tax, government expenditure, and diversification index leads to a 0.76%, 1.31%, and 0.84% rise in economic growth, respectively, while a 10% rise in domestic debt reduces growth by 2.69%. The findings show that tax, domestic debt, and diversification index significantly influence growth. Hence, the study recommends strengthening tax mobilization to reduce dependence on oil revenues and enhance macroeconomic stability.
Local Economic Development Through Thematic Village Development Guava Crystal Wates Village Ni'mah, Ulis Syifa; Salsabila, Fanisa Zahra; Istikomah, Hesti; Hadyalbarr, Dhaysaq; Reta, Selly Aisya
Mustard Journal De Ecobusin Vol. 1 No. 4 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i4.131

Abstract

This article discusses local economic development as an important strategy in improve the welfare of the community at the village and sub-district levels. This article discusses development of Kampung Jambu Kristal in Wates Subdistrict as an effort to strengthen the local economy. Through a participatory approach, this village utilizes agricultural potential Crystal guava as a superior commodity. The development program includes increasing capacity farmer, optimization production, as well as strategy marketing innovative Which integrated with local tourism. As a result, the development of Kampung Jambu Kristal has contributed positive in create field Work, increase income public, and support local economic resilience in Wates Village. This study is expected to be a model for development economy based on potential local in area other.
Enhancing Organizational Performance in the Agro-Allied Sector: The Role of Route Planning Management in South-South Nigeria Eyo, Bassey
Mustard Journal De Ecobusin Vol. 1 No. 4 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i4.146

Abstract

In every economy in the world, but especially in those with abundant agricultural resources, the agro-allied sector is vital.  In addition to creating job opportunities and guaranteeing food security, the industry makes a substantial contribution to the nation's GDP.  This empirical study examines how to improve organizational performance in the agro-allied business through route planning and management.  Although route planning management has been the subject of numerous research, few have looked into the connection between organizational performance and route planning management.  The goal of this study is to close the gap.  By tackling these goals, this research will help shed light on how shipment evaluation management affects organizational performance in the agro-allied sector. Surveys, interviews, and econometric analysis were all used in this mixed-methods study.  The population, which comprises 950 employees from six (6) agro-allied businesses situated in the South-South region of Nigeria, was the sample size of 950 that was used.  Demographic variables were evaluated using means and percentages.  The data was analyzed using multi-regression analysis and the chi-square distribution at the P < 0.001 level of significance to assess the hypothesis's validity.  The findings are presented graphically and in tables.  The study's findings demonstrate that route planning management greatly improves organizational performance, which in turn boosts the South-South Nigerian economy.
Efficiency Analysis of Agro-Allied Firms: Implications for Regional Economic Performance in Nigeria Okon, Eyo Bassey
Mustard Journal De Ecobusin Vol. 1 No. 2 (2024): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i2.163

Abstract

Agro-allied industry is a fundamental sector of the Nigeria economic environment, especially in the South-South region that is full of vast agricultural resources. This industry has an enormous impact on the national Gross Domestic Product (GDP), creation of job, and food security. The empirical study to be discussed below looks at how the shipment evaluation management practices affect an operational performance in agro-allied businesses, and at the same time, how the performance of organizations could affect macroeconomic growth. The current research has examined shipment assessment management, but rather little focus has been on the overall impact of this on organizational performance and national building. To fill this gap, the study will take the mixed-methods approach that will entail the incorporation of quantitative survey, qualitative interviews and econometric analysis. The respondent sample was 950 out of 1,494 staff members of six agro-allied companies in the South-South region. Through descriptive statistical processes, including means and percentages, to sum up the demographics variables, inferential studies, such as multiple regression and chi-square tests (p < 0.001) were used to analyse the hypotheses. The results show that the management of shipment evaluation has a positive and statistically significant impact on both the performance and economic growth of the organization, which supports the importance of the management of the agro-allied industry in Nigeria to strengthen the local economy.
Entrepreneurship Education and Its Impact on Microenterprise Growth: Evidence from Rural Areas in South Sulawesi Felicia, Jessica
Mustard Journal De Ecobusin Vol. 2 No. 3 (2025): Mustard Journal De Ecobusin
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v2i3.221

Abstract

Entrepreneur education has been widely advanced as a tool in generating growth of microenterprises; however, its applicability in rural environment is controversial. The current research problem is the influence of entrepreneurship education on the performance of microenterprise in the rural South Sulawesi region, Indonesia. Using a mixed-method, the study incorporated survey data in the form of a mixed research study with focus group discussions to assess the transformation of business practices, sales performance, and market expansion. The results show that entrepreneurship education positively determines the financial management, digital marketing adoption, and customer engagement, which create quantifiable improvements in sales and effective operations. On the other hand, the impacts on employment creation and product diversification seem to be less significant, which indicates that education by itself cannot completely address structural limitations including insufficient access to finance, poor infrastructure, and digital differences. The findings highlight the significance of situating training material and aligning education with development policies in general. The paper finds that entrepreneurship education may act as a driving force in the development of microenterprises, but its effectiveness depends on the presence of favorable ecosystems and program models that address the unique needs of rural entrepreneurs.

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