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Yunita Christy
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Program Studi Magister Akuntansi Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha Jl. Surya Sumantri No.65, Sukawarna, Kec. Sukajadi, Kota Bandung, Jawa Barat 40164
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Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Published by Universitas Kristen Maranatha
ISSN : 26544636     EISSN : 2656758X     DOI : doi.org/10.28932/jafta
Core Subject :
Topik artikel yang akan dipublikasi di JAFTA berkaitan dengan aspek apapun dari akuntansi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Akuntansi Sektor Publik 4. Corporate Governance 5. Sustainability Reporting 6. Etika dan Akuntansi 7. Auditing 8. Pasar Modal dan Investasi 9. Pelaporan Keuangan 10. Perpajakan 11. Profesi Akuntansi 12. Sistem Informasi
Arjuna Subject : -
Articles 84 Documents
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Analysis of the Contribution of the Agricultural Sector and the Fisheries Sector to the Economic Growth of West Java: Agricultural sector, Fisheries sector, West Java Economic Growth Herman Kambono
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.12951

Abstract

This study aims to analyze the contribution of the agricultural sector and the fisheries sector to economic growth in West Java during the period 2008-2023. The data used are secondary data from the Central Statistics Agency (BPS). The analysis method uses multiple linear regression to test the relationship between independent variables (agricultural sector and fisheries sector) and the dependent variable (economic growth of West Java). The results of the study indicate that the agricultural sector has a positive and significant influence on the economic growth of West Java, with a significant contribution to increasing Gross Regional Domestic Product (GRDP). Conversely, the fisheries sector shows a negative but insignificant influence on economic growth. The dependence of the fisheries sector is greatly influenced by weather conditions and other challenges, causing its contribution to be less stable. In conclusion, the agricultural sector is the main pillar supporting economic growth in West Java, while the fisheries sector requires a better and more effective management strategy to increase its contribution to the economic growth of West Java
Effect of Institutional Quality on the Financial Performance of Listed Firms in Nigeria Surajdeen Tunde Ajagbe; Inelo J.O.
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.13002

Abstract

Abstract The improvement of a company’s financial capability mirrors how adequately management utilizes firm resources. This provides investors information about the company’s general financial and economic well-being. Using a sample of 20 companies from 2012 to 2023, this study assesses the possible interconnection between institutional quality and the financial success of listed companies in Nigeria. The World Development Indicators' six governance metrics are used to evaluate the quality of institutions, especially those that deal with law enforcement and the reduction of official corruption. According to empirical findings from an ARDL panel analysis, the financial performance of Nigerian companies is positively but marginally impacted by the composite institutional index. This subtle positive link extends to specific indicators such as voice and accountability, government effectiveness, the rule of law, regulatory quality, and control of corruption. Conversely, the study indicated that both political stability and the rule of law surprisingly exert a significant and negative influence on the financial health of these businesses. From the analyzed data, it can be deduced that Nigerian companies' financial performance is a reflection of the widespread problem of low institutional quality. As a result, it is advised that the Nigerian government step up its efforts to improve institutional quality nationwide.
The Impact of Corruption on the Effectiveness of Public Administration in Nigeria Omololu Adex Bamigboye;  Isaiah Omotayo Fakunle
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.14050

Abstract

Corruption remains a persistent structural challenge undermining governance quality and public sector performance in Nigeria. Despite the establishment of multiple anti-corruption institutions and legislative reforms, public administration effectiveness continues to be compromised, raising concerns about institutional capacity and accountability. This study examines the impact of corruption on the effectiveness of public administration in Nigeria. The study adopts a structured narrative literature review methodology, drawing on peer-reviewed articles, policy documents, and institutional reports published between 1990 and 2025. Using qualitative content analysis, the study synthesizes existing evidence to identify dominant forms of corruption and their institutional consequences. The findings reveal that corruption distorts policy implementation, weakens accountability mechanisms, erodes public trust, reduces service delivery efficiency, and entrenches administrative dysfunction. The study concludes that sustainable improvement in public administration effectiveness requires strengthening institutional independence, enhancing transparency frameworks, digitizing public sector processes, improving public servant welfare structures, and enforcing accountability mechanisms. These findings contribute to the governance reform discourse by providing an integrated analytical framework linking corruption dynamics to administrative performance outcomes in Nigeria.
Impact of Government Economic Policies on Nigeria’s Economic Development: Economic policy, economic development, sectorial support, exchange rate and gross domestic product Surajdeen Tunde Ajagbe; Adegoke Ahmed Aremu
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.14817

Abstract

Governments have a major impact on economic conditions through the implementation of various policies and economic intervention. This study investigates the impact of government economic policies on Nigeria's economic growth using secondary data from organizations such as the World Bank and the Central Bank of Nigeria. Utilizing a quantitative analysis approach, including multiple regression and panel time-series modeling, the findings show significant inverse relationships between real gross domestic product (RGDP) and both interest rates (INTR) and tariffs (TARR). RGDP has a significant negative correlation with INTR (-0.6749) and a moderate correlation with TARR (-0.5774). Additionally, a positive correlation exists between INTR and TARR (0.7233), as well as a moderately positive relationship between sectoral support (SECSUPP) and the exchange rate (EXR) (0.7278). The study concludes that efforts should be made to enhance beneficial effects, including advancements in technology, infrastructure, and trade policies.

Page 9 of 9 | Total Record : 84

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