This research aims to find out and analyze the effect of the clarity of budget targets, reporting systems and accounting controls on performance accountability in the agricultural sector. Based on the calculation results using Slovin formula, the sample of the study was 158 samples consisting of 18 Agricultural Offices of South Sumatra Regency. Data analysis method uses Multiple Regression. The results of the study show Clarity of Budget Objectives, Reporting Systems and Accounting Control in the Agricultural Sector (Case Study in PTPH Service of South Sumatra Province) has a positive and significant influence on Performance Accountability. The reporting system has a more dominant influence on Performance Accountability compared to Clarity of budget targets.

This study is aimed at analyzing the factors that influence the Islamic banks financing in Indonesia. Inflation, exchange rates, exports, consumer confidence index and third party funds are used as dependent variables while Islamic bank financing is a dependent variable. Financing is limited to working capital and investment financing for the period of January 2015 to December 2017 distributed by 13 Islamic commercial banks and 21 Islamic business units operating in Indonesia. The analysis method used is multiple linear regressions. The simultaneous testing shows that inflation, exchange rates, exports, consumer confidence index and third party funds have a significant effect on Islamic bank financing. The partial testing shows that only exchange rates and third party funds have a positive and significant effect on financing. Variation of all dependent variables can affect the dependent variable by ninety-eight percent.

This study aims to analyze the behavior of the use of Information Systems in registered taxpayers at the Palembang Middle Tax Service Office through the Unified Theory of Acceptance and Use of Technology. Specifically the purpose of this study was to examine trust in government, hedonic motivation, and social influence on the Behavior Intention and User Behavior of e-faktur and test Behavior Intentions towards User Behavior of e-faktur. This research is Quantitative Descriptive Research. The sampling method is proportional stratified random sampling method. The number of samples was 282 respondents are director and accounting major in company who registered in Middle Tax Service Office Palembang. The method in this study is statistics using SmartPLS 3.0. The results of this study indicate that trust in government has a significant effect on Behavior Intention whereas behavior does not have an effect as well as Hedonic Motivation which has a significant positive effect on behavioral intentions while behavior does not affect. Social Influence does not have a significant effect on the Behavior Intention and User Behavior of e-faktur. As well as Variable Intentions of Behavior towards User Behavior e-faktur has a significant effect. In the next study we suggested adding gender, age, experience and voluntary variables.

Poverty is a serious issue which is faced by masses around the world. This study aims to determine whether the microfinance institutions established for the purpose of reduction of poverty have been successful in achieving their objective or not. Primary data was collected for the proposed research study through structured questionnaires. In order to analyze the collected data multiple liner regression and paired t-test were applied. Outcomes illustration that microfinance has a durable positive effect on children education and enterprise financial performance. Though, there is varied indication found on food security, household expenses and household assets. No effect has been detected on housing and income smoothening of enterprise. Among other independent variables, it was exposed that number of salaried persons was originate to be very important variable contributing to the wellbeing of the microfinance clients

China’s foreign exchange reserves kept growing quickly for a decade; however, they have decreased since 2014. The paper aims to test for a break date probably existing on the trend function of foreign exchange reserve series. Monthly series covered the period from January 2000 to March 2018. A standard ADF unit root test, an ERS DF-GLS test along with the modified AIC, and an MZα test along with GLS detrending were conducted. Structural shift tests were the Perron test (in a mixed IO Model C and Model A or crash model), and the Zivot-Andrews test (in a mixed IO Model C and Model A). Empirical analyses show that at least two unit roots exist in the variable, implying a robust long memory. A break point took place most likely in January 2014. US exit out of quantitative easing (QE) and federal funds interest rate hikes may be (at least partially) attributable to the shift.

This paper examined the effect of pension industry investment on financial intermediation in Nigeria. The study used Ex-post facto research design. Its specific objectives were to examine the effect of Pension fund investment in Federal government bonds, Pension fund investment in State government bonds and Pension fund investment in Private sector bonds on financial intermediation in Nigeria. Ordinary Least Square regression was used as analysis technique. It was found that Pension fund investment in Federal government bonds has positive and no significant effect on financial intermediation in Nigeria; Pension fund investment in State government bonds has negative and no significant effect on financial intermediation in Nigeria; and Pension fund investment in Private sector bonds has positive and no significant effect on financial intermediation in Nigeria. This implies that a unit change in pension fund investment do not lead to significant increase in financial intermediation. Based on the findings of the study it was concluded that pension industry investments have insignificant effect on depth and liquidity of financial intermediation in Nigeria. It was recommended that the pension industry should spread its investments beyond financial instruments in order to widen its investments portfolio and aid a larger sphere of the economy with its intermediation.

It has been observed in the recent time that the bulk of studies on foreign capital flows in Nigeria focused on aggregate economic performance, neglecting the performance of industrial sub-sector. In order to move the frontiers of knowledge in this regard, the paper critically examined the relationship between international capital flows and industrial performance in Nigeria using Cointegration, DOLS and Granger Causality Approach. The study extracted data from CBN Statistical Bulletin and UNCTAD investment report from 1990-2015. Consequently, in order to address the objective of this study necessary diagnostic tests such as unit roots, co-integration and Pairwise Granger Causality Tests were estimated. The findings that emerged from this paper is as follows: long-run effect shows that foreign direct investment and external debt have a significant positive relationship with industrial performance in Nigeria. However, the remittances though have a positive relationship with industrial performance in Nigeria, but are not significant. Also, there is a unidirectional causality which runs from industrial performance to FDI inflows in Nigeria. Hence, this paper recommends that Nigerian government should see inflows of foreign capital as a viable catalyst that has the capacity to propel the expansion of the country`s industrial sector, and the policy makers in the country should embark on policy measures that will ensure the sustainability of foreign direct investment inflows and external debt towards the direction of industrial sectors in Nigeria. In the same vein, larger percentage of remittances should be tailored towards industrial sector in the country. If foreign capital flows is sustained there will be industrial revolution in the economy in the nearest future.

Low accessibility to credit facilities has been devastating the small scale farming business in Nigeria. Therefore, the small scale farmers in Nigeria are encountering difficulties as these farmers cannot directly access credit facilities to boom and develop their farm business activities, and this has led to agricultural business setback in the country. This paper investigated how micro-insurance policy has influenced peace of mind among the small scale farmers in Nigeria. The study used survey research methodology, with the south-western part of Nigeria as the scope of the study. The data for this study was extracted from primary source through well structure designed questionnaires, using correlation and linear regression analysis to analyze the extracted data. And to determine the present and future relationship between examine the present and future relationship between the independent variable (micro-insurance (MI) and the set of dependent variables (health risk (HR); financial protection (FP); vulnerability risk (VR); and Poverty alleviation (PA)). The findings revealed that using micro insurance as an health risks management tool among the small scale farmers in rural areas, and the less privileges will be an efficient platform to alleviate their proneness to the risks of sickness, because it will assist this them to overcome the anxiety of hospital bills payments, and other medical expenses. The study conclude that Micro-insurance can mitigate vulnerability among the small scale farmers in the country by providing low income households, business and farmers with access to post eventuality compensation, thus compensates them for injury, damage and providing coverage for their ill-health, which invariably leads to development among the small scale farmers.

One of the catastrophic aftermath effects of the Structural Adjustment Program is the continuous fluctuations in exchange rate in Nigeria. The possible spillover effects of exchange rate fluctuations on trade balance in the country have generated a serious concern among scholars in the recent time. However, mixed results have been observed from the past studies which created a vacuum in the literature in which this study would fill. Consequently, this paper employed Cointegration, Granger Causality and Fully Modified Least Squares (FMOLS) approach to address the objective of the study. The findings that originated from this study are as follows; the exchange rate fluctuations have a negative impact on imports in Nigeria, though not statistically significant. Meanwhile, the impact of exchange rate is positive on exports though not significant in Nigeria as well. Also, economic growth and exchange rate have an inverse relationship in the country. In the same vein, exchange rate has a negative impact on trade balance. Similarly, there is a unidirectional causal relationship between imports and exports in one hand, and exchange rate and economic growth on the other hand in Nigeria. This implies that exchange rate fluctuations have not been favourable to balance of trade and economic growth in Nigeria. Moreover, on the basis of the findings above, it is paramount this paper recommends the following; firstly, the policy makers in Nigeria should embark on policy measures that will ensure the stability of the country`s exchange rate. Also, the Nigerian government should put appropriate mechanism that will ensure the competitiveness of the locally made products both in Nigerian and the world markets. The government should have a political will to embark upon aggressive exports promotion of the locally produced goods in the country.

This research aims to determine the effect of Good Corporate Governance (GCG) which proxied by the General Meeting of Shareholders (RUPS), Number of Commisioners (JDK), Number of Board Directors (JDD), Institutional Ownership (KI), and Audit Committee (KA) on profitability as measured by Operating Income Operating Costs (BOPO). The Sampling Technique used by this research is Purposive Sampling Technique which is using as many as 30 bank's Yearly Financial Reports that are listed in the Indonesian Securities Market on 2012-2016. Panel Data Regression used by this research as Data Analysis Method. This Research results show that the RUPS has a positive effect on BOPO as much as 6,546831 with a probability value of 0.0001 < 0.05. Means that RUPS had a significant effect on BOPO. The effect of JDK on BOPO is - 1.808941 with a probability value of 0.0725> 0.05, so the JDK has no significant effect on BOPO. The effect of JDD on BOPO shows the amount of -2.440531 with a probability value of 0.0159 <0.05, so it can be concluded that JDD has a significant effect on BOPO.The KI effects on BOPO is 2.576708 with a probability value is 0.0110 <0.05, so KI has a significant effect on BOPO.The KA effects on BOPO is 0.747203 with a probability value of 0.4562> 0.05, so it can be concluded that KA has no significant effect on BOPO. This means that every change of committee assuming other variables remain (Ceteris Paribus), then BOPO does not experience changes.

This study sought to compare the effects of debts on economic growth of Ghana and Nigeria. The specific objectives were to evaluate the impact of bilateral debt and also assess the impact of multilateral debts respectively on economic growth of Ghana and Nigeria. Ex-post facto research design was adopted for the study. Secondary data were sourced from Central Bank of Nigeria statistical bulletin, Debt management office Nigeria and Debt management division of ministry of finance Ghana. The regression analysis based on Ordinary least square (OLS) was used to test our null hypotheses. Two hypotheses were tested in the study. Findings from the study revealed that multilateral debts significantly impacted negatively on the economic growth of Ghana while its negative impact in Nigeria was not significant. Moreover, bilateral debt impacted significantly for Ghana but not for Nigeria. The study therefore concludes that the governments of Ghana and Nigeria should ensure that multilateral debts when contracted should be tied to self- liquidating projects and also for longer period of moratorium.

The growing concern for Corporate Social Responsibility (CSR) activities and the importance of communication between organization and its stakeholders has led firms to become more committed and responsible to shareholders. The concern about how CSR activities positively and negatively affects shareholders perceptions has forced many companies to consider not only their financial performance but also their environmental and social impact on the society .This study, therefore, examines the impact of CSR activities on financial performance of Listed Industrial Goods Companies in Nigeria. The data were collected from the annual reports and accounts of the sampled companies for the period of ten years from 2005 to 2014. Data were analyzed using descriptive statistics, correlation and pooled Ordinary Least Square (OLS) regression via the use of STATA version 12.00. A panel data regression technique is employed. It was found that charitable donation, education and skills acquisition expenditure have positive and significant impact on the financial performance of listed industrial goods companies in Nigeria. Thus, the study recommends that industrial goods companies in Nigeria should increase their spending on donation and education and skills acquisition since they have positive impacts on their financial performance.

It has been observed from the literature over time that the bulk of recent studies on Nigerian FDI inflows and exports focused on non-oil exports while exports on oil has been ignored. In order to fill this gap, the study examines the relationship between FDI inflows and oil exports in Nigeria over the period of 1990 to 2016. Consequently, various diagnostic tests were carried out with the aid of the standard Augmented Dickey-Fuller (ADF), Phillips-Perron (PP) and Johansen Cointegration tests. The authors employed Dynamic Ordinary Least Square (DOLS) and Granger Causality approach to address the objective of the study. The findings that emerged in this study are as follows; FDI has a significant positive impact on oil exports in Nigeria. This confirms that the majority of foreign capital goes to oil and gas sector in this country. However, FDI and exchange rate have a significant negative relationship in the country. Furthermore, there is an existence of unidirectional causality which runs from FDI inflows to oil exports in Nigeria. Also, a unidirectional feedback flows from oil exports to exchange rate. Therefore, this paper recommends that the policy makers in Nigeria should see foreign capital as the backbone behind the oil exports in the country. And the proceeds from oil exports should be diversified and invested in the non-oil sector of the economy in order to stimulate a favourable exchange rate which can serve as catalyst that can facilitate further inflows of FDI in the country.

MGNREGA is the first government programme which assured legal guarantee for 100 days of work for the needy, in the country. The main objective of the MGNREGA is to ensure livelihood security to rural people with employment. It is expected that the guaranteed employment has to facilitate the rural poor and the unemployed persons. This income has to help to meet the day to today expenditure of the beneficiaries like basic necessities of life and additional income for small land holders, create rural assets and encourage the agriculture sector. Therefore, in this paper an effort has been made to examine whether the MGNREGA programme is successful in fulfilling the set objectives specially in the employment generation in the rural areas. In this direction the researchers have taken the data from 2006-07 to 2016-17 and analysed the same by using Compound Growth Rates and tried to examine the set of objectives of the programme. After the analysis of the data the paper comes out with the conclusion that to some extent the income from MGNREGA facilitates beneficiary Households to take care of their basic needs mainly through employment generation, income and this income has led to increase in consumption expenditure, calories intake and in turn ensured food security of the rural Households.

This paper investigated the retail gasoline market in Spain for asymmetric price adjustment and rent seeking following changes in crude oil price. The paper used nonlinear autoregressive distributed lag (NARDL) approach and monthly time series data for the period 2005M1 – 2015M12. The results show that the speed of adjustment ranged between 43 – 44 % per month, which is sluggish and typical of markets witnessing lack of competition and prolonged periods of mispricing. In addition the results also show that there is significant evidence of long-run asymmetry even at the 1% level. The estimated coefficients are quite low, suggesting that consumes in this market are somewhat prone to the fluctuations in the crude oil market. Overall, retail gasoline prices respond more swiftly to crude oil cost increases in the long-run than to cost decreases. These results indicate that the market needs continuous monitoring to avoid exploitation of consumers.

This paper investigated the Spanish retail diesel market for evidence of asymmetric price adjustment and rent-seeking following changes in crude oil prices. The study used the nonlinear autoregressive distributed Lag (NARDL) modeling framework and monthly time series data for the period January 2005 to December 2015. The results indicate that Spanish diesel market is fraught with sluggish speed of adjustment, which is typical of markets witnessing uncompetitive pricing and other irregular behaviours by retail firms. The results further indicate that Spanish diesel market is bedeviled by the problem of short-run asymmetric price transmission from crude oil markets, which is consistent with the rockets and fathers effect. Further still, we find that retail firms in the Spanish automotive diesel markets may be exploiting the tax system to conceal rentseeking behaviours. This paper therefore supports policies that will encourage continuous monitoring of the market for irregular behaviors since the observed problems have antitrust and consumer welfare implications.

This is an empirical paper that investigated public-private partnership as a panacea for infrastructural development in Nigerian Universities using the University of Maiduguri as a case study. The paper had an objective and corresponding research question. Survey research was adopted for the study. A sample of 80 respondents was selected using simple random sampling techniques out of the population of 100. A questionnaire was design by the research and validated by expert. The reliability of the instrument was tested using test- retest and a reliability coefficient of 0.79 was obtained signifying that the instrument was reliable. Data gathered was analyzed using descriptive statistic of frequency counts, percentage, mean and ranks. The finding of the study was that public private partnership has significantly improve students accommodation/hostels. The study concludes that public private partnership has improved infrastructural development in the University of Maiduguri. The study recommended among others the needs to encourage public private participation.

The purpose of this study was to determine the differences in the application of good university governance in South Sumatra and Bangka Belitung State Universities, while the state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study are governance structure, autonomy, accountability, leadership, and transparency. Respondents from the study are structural officials in the form of questionnaires. The analysis used Friedman different test because groups of state universities that are new and long established, the results of the analysis that accountability and transparency in the application of good university governance between Bangka Belitung University and Sriwijaya University are different, unlike the Sriwijaya Polytechnic with the Bangka Belitung Manufacturing Polytechnic in the application of good university governance has no difference.