IOSR Journal

IOSR Journal List

IOSR Journal of Economics and Finance (IOSR-JEF)
IOSR Journal of Computer Engineering (IOSR-JCE)
IOSR Journal of Electrical and Electronics Engineering (IOSR-JEEE)
IOSR Journal of Mechanical and Civil Engineering (IOSR-JMCE)
IOSR Journal of Electronics and Communication Engineering (IOSR-JECE)
IOSR Journal of VLSI and Signal Processing (IOSR-JVSP)
IOSR Journal of Mobile Computing & Application (IOSR-JMCA)
IOSR Journal of Research & Method in Education (IOSR-JRME)
IOSR Journal of Humanities and Social Science (IOSR-JHSS)
IOSR Journal of Mathematics(IOSR-JM)
IOSR Journal of Business and Management (IOSR-JBM)
IOSR Journal of Environmental Science, Toxicology and Food Technology (IOSR-JESTFT)
IOSR Journal of Pharmacy and Biological Sciences(IOSR-JPBS)
IOSR Journal of Nursing and Health Science (IOSR-JNHS)
IOSR Journal of Dental and Medical Sciences (IOSR-JDMS)
IOSR Journal of Agriculture and Veterinary Science (IOSR-JAVS)
IOSR Journal of Sports and Physical Education (IOSR-JSPE)
IOSR Journal of Polymer and Textile Engineering (IOSR-JPTE)
IOSR Journal of Applied Geology and Geophysics (IOSR-JAGG)
IOSR Journal of Applied Physics (IOSR-JAP)
IOSR Journal of Biotechnology and Biochemistry (IOSR-JBB)
IOSR Journal of Applied Chemistry (IOSR-JAC)

Series-2 (Nov. – Dec. 2023)Nov. – Dec. 2023 Issue Statistics

Series-1 Series-2 Series-3 Series-4

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Paper Type	:	Research Paper
Title	:	Implementation Of Government Internal Control System And Leadership Style Towards Accountability Of Government Agency Performance Through Good Public Governance As An Intervening Variable (Empirical Study On Regional Apparatus In Maluku Province)
Country	:
Authors	:	Zainudin \|\| PaulUsmany \|\| Ferry H. Basuki \|\| Maryam Sangadji
	:	10.9790/5933-1406020112

Abstract: The Government Internal Control System is a guideline in measuring the quality of government agencies' performance in terms of effectiveness and efficiency in the implementation of local government. Leadership style is the ability of a leader through speech, attitude and behavior with the authority to command others in his work to achieve organizational goals and can be accounted for through accountability of the performance of government agencies. Good Public Governance as one of the mechanisms that can be used as a liaison in providing public services effectively. The problem is that there is a phenomenon that occurs in Maluku Province where accountability.....

Key words: Government Internal Control System, Leadership Style, Good Public Governance and Accountability of Government Agency Performance

[1]. Adrian, Sutedi. 2012. "Good Corporate Governance". Sinar Grafika. Jakarta.
[2]. Agung Rai, I Gusti. 2008. Audit Kinerja Pada Sektor Publik: Konsep, Praktik,Studi Kasus. Jakarta: Salemba Empat.
[3]. Astuti W Retno, 2020., Pengaruh Good Public Governance Dan Pengendalian Internal Terhadap Kualitas Informasi Laporan Keuangan Di Pemerintahan Kota Ambon. Jurnal Akuntansi • Vol. 6 No. 2, Hal: 39 51 Https://Ojs3.Unpatti.Ac.Id/Index.Php/Jak/Issue/View/396/111.
[4]. Azhar Susanto, (2013), Sistem Informasi Akuntansi, Struktur Pengendalian Resiko Pengembangan,Edisi Perdana,Lingga Jaya,Bandung.
[5]. Basuki, H. Ferry. (2022). Good Public Governance Dalam Kinerja Instansi Pemerintah. Edisi Pertama. Jl. Gerilya No. 292 Perwokerto Selatan, Kab. Banyumas Jawa Tengah. Pt Pena Persada Kerta Utama

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Paper Type	:	Research Paper
Title	:	The Effect Of The Application Of Government Accounting Standards, Internal Control Systems, Human Resource Competence On The Quality Of Local Government Financial Statements (Study On Regional Apparatus Organization In West Seram District)
Country	:
Authors	:	Idrus Iwan Bugis \|\| Dwi Hariyanti \|\| Ferry Hendro Basuki \|\| Paul Usmany \|\| Salomi Jacomina Hehanussa \|\| Maryam Sangadji
	:	10.9790/5933-1406021323

Abstract: This research shows that empirically the effect of the application of government accounting standards, government internal control systems, and the quality of human resources on the quality of local government financial statements. The population in this study is the organization of regional apparatus within the Local Government of West Seram Regency. The samples in this study are the Head, Secretary and Staff of the Sub Division of Finance Organization in the Local Government of West Seram Regency. The research method used is quantitative research......

Keywords: Quality of Financial Statements, Government Accounting Standards, Government Internal Control System, Quality of Human Resources

[1]. Hehanussa, S. J. (2015). Pengaruh Penyajian Laporan Keuangan Daerah Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Kota Ambon. Conference In Busniess, Accounting And Management, 2, 82–90.
[2]. Http://Lppmunissula.Com/Jurnal.Unissula.Ac.Id/Index.Php/Cbam/Article/View/294/241
[3]. Adhillah. (2022). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Politeknik Negeri Sriwijaya. Jurnal Ilmiah Sosial Teknik.Vol.4, No. 2.
[4]. Allen, N. J. & J. P. Meyer & Smith, C. A. 1993. Commitment Organizations And Occcupations: Extension And Test Of Three-Component Conceptualization
[5]. Andini, Dewi. Yusrawati. (2016). Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Empat Lawang Sumatera Selatan. Universitas Islam Riau. Jurnal Ekonomi KIAT. Vol. 26, No. 1.

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Paper Type	:	Research Paper
Title	:	Adopted Technology And Performance Of Micro And Small Enterprises In Nairobi
Country	:	Kenya
Authors	:	Kiprono Kirui Michael \|\| Rono Gladys
	:	10.9790/5933-1406022434

Abstract: Background: Micro and small enterprises around the world were acknowledged for their indelible part in spurring economic development. In Kenya, the government introduced numerous policy approaches that targeted the growth and promotion of Micro and Small Enterprises, most notably the Micro and Small Enterprises Act of 2012, which established the Micro and Small Enterprises Authority and introduced the Kenya Industrial Estate. Despite numerous initiatives by the government and other statutory organizations, studies revealed that 70 percent of Micro and Small Enterprises failed within their initial three years of existence, rendering their survival in the market space low. This was despite the efforts put in by the government of Kenya and other stakeholders to promote Micro....

Key words: Micro and Small Enterprises; Marketing technology; Nairobi

[1]. Abir, M., & Chokri, M. (2010). Is Financial Innovation Influenced By Financial Liberalization? Evidence From The Tunisian Banking Industry. Banks & Bank Systems.
[2]. Abisuga-Oyekunle, O. A., Patra, S. K., & Muchie, M. (2020). Smes In Sustainable Development: Their Role In Poverty Reduction And Employment Generation In Sub-Saharan Africa. African Journal Of Science, Technology, Innovation And Development.
[3]. Anjum, A. (2011). Impact Of Technology Adoption On The Performance Of Small And Medium Enterprises In India. Academic Research Publishing.
[4]. Augustyn., A. (2020). Technology. Retrieved From Britannica: Https://Www.Britannica.Com/Technology/Technology
[5]. Barus, J. J., Muturi, W., Kibati, P., & Koima, J. (2017). Effect Of Capital Adequacy On The Financial Performance Of Savings And Credit Societies In Kenya. American Journal Of Finance

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Paper Type	:	Research Paper
Title	:	The Trends In Fiscal Deficit In The Indian Economy Between 2010-2022
Country	:	INDIA
Authors	:	Srividya Subramaniam \|\| Jasneet Kaur Wadhwa
	:	10.9790/5933-1406023542

Abstract: Fiscal deficit is one of the most comprehensive and often used measure of deficit as a parameter of the economic health and overall stability of the economy. Fiscal deficit can be broadly described as the amount by which government expenditure is more than government revenue except borrowings. Fiscal deficit poses a significant concern, as it can have far-reaching economic consequences such as increased government debt, higher interest payments, and a crowding-out effect on private investment.
This paper presents a comprehensive analysis of India's fiscal deficit trends from 2010-11 to 2021-22, providing valuable insights....

Key words: Fiscal deficit; Government Revenue; Government Expenditure; Fiscal Management and Reforms

[1]. Devasia MD, Karunakaram, N, Pratap MV (2020), Public Expenditure Of India: Trends And Effects, Journal Of Management Research And Analysis, 7(3), Pg. 114-21
[2]. Devasia MD And Karunakaran N (2020), Public Revenue In India: Trends And Effect, Journal Of Management Research And Analysis, 7(4), Pg. 172-182
[3]. De, Supriyo (2012), Fiscal Policy In India: Trends And Trajectory, Working Papers, Id:4751, Esocialsciences,
Https://Ideas.Repec.Org/P/Ess/Wpaper/Id4751.Html
[4]. Gupta, Sonika And Singh, Kalpana (2016), Fiscal Deficit And Its Trends In India, International Journal Of Business And Management Invention, Vol.5, Issue.11, Pg.63-75
[5]. Handbook Of Statistics On The Indian Economy, RBI, 2022-23

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Paper Type	:	Research Paper
Title	:	A Study To Investigate The Relationship Between The Capital Structure And The Profitability Of The Steel Companies In India
Country	:	India
Authors	:	Yash Aggarwal \|\| Priyanshu Mittal
	:	10.9790/5933-1406024373

Abstract: The present study aims to examine the correlation between a company's capital structure and its profitability, with a specific emphasis on the steel sector within the Indian context. This study examines the relationship between a company's capital structure and its profit potential, driven by the hypothesis that there is a major influence. A sample of 25 companies within the industry is analyzed for this purpose. The selection of the steel industry is driven by its significant contribution to India's economic growth, encompassing infrastructure development, employment generation, and foreign exchange earnings.
This study examines the relationship between the cost of capital and profitability by using the Net Profit Ratio as the major measure of profitability.....

[1]. Yahoofinance.Com
[2]. Nseindia.Com
[3]. Capitalline.Com
[4]. Choudhury, A., & Chakraborty, A. (2018). Impact Of Capital Structure On Firm Performance: A Study Of Indian Steel Industry. International Journal Of Applied Financial Management Perspectives, 7(2), 59-74.
[5]. Gupta, A., & Gupta, D. (2017). Capital Structure And Firm Performance: Evidence From The Indian Steel Industry. Global Journal Of Finance And Management, 9(2), 81-94.

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Series-2 (Nov. – Dec. 2023)Nov. – Dec. 2023 Issue Statistics