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Economit Journal

economit
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Published by Britain International for Academic Research Publisher

ISSN : - EISSN : 27755827 DOI : https://doi.org/10.33258

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Economit Journal: Scientific Journal of Accountancy, Management and Finance is an international journal using a peer-reviewed process published in February, May, August and November by Britain International for Academic Research Publisher (BIAR-Publisher). Economit welcomes research papers in economy, accountancy, management and other researches relating to the economy. It is published in both online and printed version.

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Articles 113 Documents

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The Effect of Product Quality, Service Quality, and Price on Purchasing Decisions Through Consumer Trust As An Intervening Variable at PT. Freya First Indonusa Medan Rizki Fajri Nasution; Adelina Lubis; Nur Aisyah
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 1 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i1.1250

This study aims to determine the effect of product quality, service quality, and price on purchasing decisions through consumer trust as an Intervening variable at PT. Freya Frist Indonusa Medan. This study uses independent variables: Product Quality (X1), Service Quality (X2), and Price (X3) dependent variable: Purchase Decision (Y) with intervening variable: Consumer Trust (Z). This study uses quantitative methods, and data collection techniques using questionnaires and observations with structural equation modeling-partial least squares (SEM-PLS) data analysis methods using SmartPLS software. The population in this study was 225 consumers and used the slovin formula technique with a significance level of 0.05, so the number of samples in this study was 144 respondents taken from part of the population. Based on the results of the hypothesis test, Product Quality (X1) has a positive effect on Consumer Trust (Z), with a coefficient value (Original Sample column) = 0.296, and significant, with T-Statistics = 3.486> 1.96 and P-Values = 0.001 <0.05. Service Quality (X2) has a positive effect on Consumer Trust (Z), with a coefficient value (Original Sample column) = 0.304, and significant, with T-Statistics = 3.577> 1.96 and P-Values = 0.000 <0.05. Price (X3) has a positive effect on Purchasing Decisions (Y), with a coefficient value (Original Sample column) = 0.158, and significant, with T-Statistics = 2.263> 1.96 and P-Values = 0.024 <0.05.

Independent Funded Media Organizations (IFMOs) and Citizen Engagement against Corruption in Nigeria Solomon Abiodun Oyeleye; Eric Msughter Aondover; Charles Adewale
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 1 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i1.1259

Despite their many success stories in the social and political emancipation of Nigeria, the legacy newspapers have become less impactful in the pursuit of investigative journalism. This vacuum is now being exploited by independent funded media organisations (IFMOs), leading to a renaissance of the genre of journalism that has capacity to help society. A declining inability of the media to deal with corruption through investigative journalism, leaves the public with no hope for salvaging the national commonwealth from being embezzled, mismanaged or misappropriated either by public or private individuals. This is why the emergence of IFMOs to challenge the age-long hegemony of mainstream media practice, especially in the genre of investigative reporting, is worth investigating. This exploratory study, anchored on the disruptive innovation theory, used descriptive research method to look at Nigerian journalism practice using three purposively selected IFMOs: Wole Soyinka Centre for Investigative Journalism (WSCIJ), Centre for Journalism Innovation and Development (CJID) and Foundation for Investigative Journalism (FIJ). The study concludes that after a long time, investigative reporting is gaining more traction in the country but only thanks to the disruptive innovation employed by independent, funded media organisations and recommends this as a pragmatic model for a newspaper industry struggling to survive the various impacts of technology.

Influence of Human Resource Management on Attainment of Organizational Goal in the University of Jos Library Shittu Lukman Olayinka; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 1 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i1.1267

This study examined the influence of human resource management on attainment of organizational goal in the university of Jos library. The study was guided by four objectives. Inline with these objectives the study answered four corresponding research questions. The research design employed was a survey research design specifically cross-sectional survey research design. The target population consists of 40 staff of the permanent site library of the University of Jos. The sample size consists of the same number as the population. The instrument used for data collection was a structured questionnaire titled Questionnaire on Influence of human resource management on attainment of organizational goal in the university of Jos library” (QIHRMAOG). The instrument was subjected to face and content validity. The reliability of the instrument was also established at 0.81 coefficient. The data collected was analyzed simple percentage, frequency count, and mean method as well as standard deviation. The analysis revealed that, human resource management positively influences organizational goal attainment in the University of Jos Library and also that effective recruitment policies enhance employee performance and institutional effectiveness among others. The study concluded that, adoption of strategic HRM practices has the potential to foster a productive and innovative work environment, overcoming the systemic obstacles is essential for realizing the full benefits of these initiatives. The study also recommended among other things that, The university management should establish a structured mechanism for continuous evaluation and refinement of HRM practices to ensure they align with the institution’s evolving goals.

The Impact of Company Income Tax and Petroleum Profit Tax on the Profitability of Listed Oil and Gas Firms in Nigeria Timothy Aondona Aondover
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 1 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i1.1298

This conceptual paper examined the impact of company income tax (CIT) and petroleum profit tax (PPT) on the profitability of listed oil and gas firms in Nigeria. These taxes are integral to Nigeria’s tax structure, especially for oil and gas companies that contribute significantly to the nation’s revenue. The paper provides a theoretical framework to analyze the relationships between taxation and profitability, proposing how these taxes might affect the performance of these firms. Drawing from existing literature, the study aims to explore key mechanisms through which CIT and PPT influence profitability, such as tax burden, operational efficiency, investment decisions, and capital structure. The research was conducted against the backdrop of the increasing importance of the oil and gas industry in the Nigerian economy and the need to understand how government taxation policies affect the profitability of companies in the sector. The paper argues that company income tax and petroleum profit tax have a significant negative impact on the profitability of listed oil and gas firms in Nigeria. This suggests that higher tax rates imposed by the government can hinder the profitability of companies in the industry. Therefore, it is recommended that the government review its tax policies for the oil and gas industry in Nigeria, taking into consideration the impact on the profitability of listed firms. This will not only lead to a more conducive business environment for these companies but also ensure sustainable economic growth for the country.

Role of Auditor Independence in Enhancing Audit Quality: Evidence from Nigeria’s Insurance Sector Timothy Aondona Aondover
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 1 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i1.1314

This study examines the role of auditor independence in enhancing audit quality, with a focus on listed insurance companies in Nigeria. Auditor independence is a cornerstone of credible financial reporting, and its influence on audit quality remains a critical area of interest, particularly in sectors such as insurance that are highly regulated and sensitive to public trust. The paper adopts secondary data based on the available existing studies in the area. Key indicators of auditor independence, such as audit firm tenure, provision of non-audit services, audit fees, and regulatory compliance, are assessed against established measures of audit quality, including financial report accuracy, detection of material misstatements, and stakeholder confidence. The paper argues that there a significant positive correlation between auditor independence and audit quality, underscoring the importance of strict adherence to ethical standards and regulatory frameworks. The study affirms that auditor independence plays a critical role in enhancing audit quality within Nigeria’s insurance sector. Independent auditors are better positioned to deliver objective, unbiased assessments of financial statements, thereby strengthening the credibility and reliability of financial reporting. The findings reveal that key elements such as audit firm tenure, non-audit service restrictions, and regulatory oversight significantly influence the degree of auditor independence and, by extension, the quality of audits conducted. Despite the progress made, challenges such as long auditor-client relationships, inadequate enforcement of auditor rotation, and the provision of non-audit services continue to undermine audit objectivity in the sector.

Availability of Dimensions of Blue Ocean Strategy in Kolestan Company for Agricultural Instruments / Duhok Majed M. Salih
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 2 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i2.1315

The researcher seeks through the study to present and analyze blue ocean strategy and the scope of adopting its dimensions which are represented by (exclusion - reduction - increase – innovation) by company . through interviews, opinions, directions of its permanent agents as well as field monitoring to determine not only the most available dimensions to be reinforced . The study presents a theoretical and field view that can be adopted as a basement for a sound application to the dimensions of blue ocean strategy as being realistically that enables an organization to sail through blue water empty of intensive bloody competition then achieving superiority and success through meeting the needs and requirements of customers in markets that competitors find difficulty to reach them and inimitable products properties. The problem statement concentrates on causes and motives which are be formulated in a main question ( Are necessary dimensions for adopting blue ocean strategy available in the company under study? And what are the most and least available dimensions in it?) the researcher has used iterations, percentages, arithmetic mean, standard deviations and statistical laboratory (Z-test) to describe, diagnose and analyze variables of the study. The most important conclusion that the study reached is the availability of the dimensions discussed at high rates which demonstrate that the company has adopted this strategy, according to which suggestions and a mechanism for its implementation have been established in a way that enhances its uniqueness upon its competitors.

Impact of Auditor Independence on Audit Quality of Listed Insurance Companies in Nigeria Timothy Aondona Aondover
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 2 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i2.1318

In recent times, Nigeria has battled towards breaking loose from the recent excruciating economic recession; the need to maintain investors’ confidence in the capital market through high-quality audit and transparent financial reporting is unequivocally paramount. Within this context, the study examines the impact of auditor independence on audit quality of listed insurance companies in Nigeria. The study espoused on Auditors’ Theory of Inspired Confidence, as a theoretical background to develop an empirical framework to examined auditor independence and audit quality of listed insurance companies in Nigeria. Ex-post facto research design was adopted as well as the existing financial statement of listed insurance companies in Nigeria using secondary data. The population of this study comprised of all the 26 insurance companies listed in the Nigerian Stock Exchange (NSE) at 31st December, 2020 while 10 listed insurance companies constitute the sample size of the study. Spearman correlation coefficient was used in other to determine the relationship between audit quality and audit independence. Based on the findings, the study discovered that audit fee has significant impact on audit quality of listed insurance companies in Nigeria. Audit tenure has no significant impact on audit quality of listed insurance companies in Nigeria and audit rotation has significant impact on audit quality of listed insurance companies in Nigeria. The study concludes that audit quality was found to be significantly related to audit fee with a positive relationship. The positive relationship implies that the quality of audit dependent on the audit fee. The higher the audit fee, the higher qualitative and reliable the audit work will be. The study recommends that government through the various professional bodies should develop robust policies that will help improve audit quality in Nigeria through effective audit rotation so as to avoid familiarity.

Análisis Económico-Productivo De La Finca El Mamoncillo Para Su Inserción En El Agroturismo Lisbet Eunice Pérez Anzardo; Orlando Ochoa García; Sebastián Zayas Infante; Francisco Infante Estrabao; Ana Gloria Madruga Torres
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 2 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i2.1329

La oportunidad de vincular la agricultura con el turismo ha sido considerada como una estrategia para dinamizar el desarrollo territorial; dada la posibilidad que brinda de generar empleo, ingresos y mejorar la calidad de vida tanto para los productores como para la comunidad. De ahí que, el propósito de esta investigación fue analizar la producción económico productiva de la finca “El Mamoncillo” para su inserción en el agroturismo. Para ello se emplearon métodos tanto teóricos como empíricos, así como técnicas y procedimientos que permitieron revelar tendencias y regularidades sobre la base de una caracterización de la finca, su valoración económica y la realización de un diagnóstico interno y externo. Todo esto, favoreció la propuesta de acciones para su explotación agroturística, debido principalmente a sus producciones agroecológicas y rentabilidad; además de contribuir así al desarrollo local sobre la base sus propias potencialidades.

A Qualitative Analysis of the Influence of the 2020 Economic Recession on Marketing Decisions: A Cross-Organizational Study Soji Alabi; Tayo Popoola; Moshood-Abiola Arogundade
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 2 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i2.1344

The study examined the impact of the 2020 economic recession on the marketing strategies of several firms in Nigeria. A qualitative research approach was employed, and data was collected from twenty (20) individuals across four sectors: telecommunications, real estate, media and entertainment, and banking. Data was collected utilising a semi-structured interview framework. A majority of the responders, 13 (65%), were females, with a mean age of roughly 33 years. Findings indicated that businesses had justifications for making a variety of marketing decisions. In addition to a substantial decrease in budgetary allocation, organisations implemented modifications in transitioning to digital advertising platforms, enhancing digital business operations, aligning organisational processes with technology, and embracing a customer-centric advertising approach. The findings suggest that while digital advertising offers cost efficiencies, companies should anticipate rising platform costs and algorithm changes by diversifying their marketing strategy.

Role of Effective Communication Strategy as A Veritable Tool to Deepen Trade Facilitation Abdullahi Aliyu Maiwada
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 2 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i2.1345

This paper explores the pivotal role of effective communication strategy as a veritable tool for deepening trade facilitation in contemporary global and national contexts. As countries strive to enhance cross-border trade efficiency, reduce transaction costs, and comply with international trade agreements such as the WTO Trade Facilitation Agreement, strategic communication emerges as a critical enabler of reform implementation, stakeholder engagement, and institutional transparency. The paper is anchored on Shannon-Weaver Model of Communication, Two-Way Communication Model and Stakeholder Theory. The paper argues that an effective communication strategy serves as a vital catalyst in deepening trade facilitation by streamlining the flow of information among stakeholders, minimizing misunderstandings, and promoting compliance with trade regulations. Moreover, strategic communication enhances stakeholder engagement, promotes awareness of trade benefits, and facilitates the adoption of digital trade platforms, which are crucial for efficient cross-border transactions. The paper concludes that in today’s fast-evolving global trade environment, the strategic deployment of effective communication is not just a supportive function; it is a catalyst for transformation. Effective communication is the bridge between policy and practice. When used deliberately and strategically, it strengthens institutional credibility and deepens trade facilitation in ways that drive economic growth, enhance environmental sustainability, and bolster national energy security. The future of trade is green, digital, and fast, and the time to act is now

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Muhammad Ridwan

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MAIN OFFICE Economit - Journal Indonesia Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia

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