Volume-4 Issue-2, November 2024 – Indian Journal of Economics and Finance (IJEF) https://www.ijef.latticescipub.com Exploring Innovation | ISSN: 2582-9378 (Online) | A Periodical Journal | Reg. No: C/1383209 | Published by Lattice Science Publication (LSP) Mon, 23 Jun 2025 10:26:09 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 https://www.ijef.latticescipub.com/wp-content/uploads/2021/05/cropped-IJEF-Logo-WF-1-32x32.png Volume-4 Issue-2, November 2024 – Indian Journal of Economics and Finance (IJEF) https://www.ijef.latticescipub.com 32 32 L1000013121124 https://www.ijef.latticescipub.com/portfolio-item/l1000013121124/ Mon, 25 Nov 2024 09:42:46 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1744 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Understanding the Dynamics of Financial Constraints and Business Viability among Bahrain’s SME SectorCROSSMARK Color horizontal
Alya Alhaddad

Alya Alhaddad, Department of School of Economics, Shanghai University, Shanghai, China.    

Manuscript received on 21 October 2024 | Revised Manuscript received on 02 November 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 80-91 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.L1000013121124 | DOI: 10.54105/ijef.L1000.04021124

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Abstract: With a strategic role in realizing national ambition and strategy, Small and Medium Enterprises (SMEs) have been referred to as the backbone of Bahrain’s economy due to their drive forward in corporate innovation and investment, making them pivotal to the Kingdom’s 2030 Vision. However, SMEs face persistent financial constraints that hinder their ability to thrive in an increasingly competitive market. This study examines the dynamics that influence the financial viability of Bahrain’s SME sector, addressing the potential challenges that hinder access to essential funding sources and evaluating innovative solutions for overcoming these barriers beyond traditional financing methods. The research employs a mixed-method approach, incorporating qualitative and quantitative data to assess the extent of financial obstacles within Bahrain’s SME ecosystem. It analyzes various financing channels, including local bank funding, public initiatives, and alternative sources such as asset-based financing and crowdfunding. Findings reveal that while Bahrain’s banking sector plays a role in SME financing, stringent lending requirements and high collateral demands often prevent smaller enterprises from accessing these resources. Additionally, the study examines government policies and alternative financial instruments, providing recommendations to diversify and enhance access to financing through measures such as improving credit ratings, developing innovative regulatory frameworks, and implementing educational programs to increase financial literacy among SME owners. The findings of this research highlight the crucial need for customised financial solutions to support small and medium-sized enterprises (SMEs), positioning them as key drivers of competitiveness within Bahrain’s economy. By addressing these financial constraints, Bahrain can stimulate the growth of SMEs, ensuring the sector’s sustainability and resilience. This study aims to guide policy development that fosters a more inclusive financial ecosystem, empowering SMEs to contribute effectively to Bahrain’s economic transformation and long-term prosperity.

Keywords: SMEs (Small and Medium Enterprises), Financial Constraints, Business Viability, Bahrain, Capital Markets, SME Funding.
Scope of the Article: Finance

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]]> C814613030924 https://www.ijef.latticescipub.com/portfolio-item/c814613030924/ Mon, 25 Nov 2024 09:39:01 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1742 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Economic Challenges and Opportunities of the Mega Port of Chancay for International TradeCROSSMARK Color horizontal
Luis Barboza Sanchez

Luis Barboza Sanchez, La Victoria, Lima, Peru   

Manuscript received on 29 July 2024 | Revised Manuscript received on 12 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 101-110 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.C814613030924 | DOI: 10.54105/ijef.C8146.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The Mega Port of Chancay is poised to revolutionize Peru’s international trade. This study explores the economic challenges and opportunities presented by this significant infrastructure project, analyzing its potential impact on the national economy and trade relations with the Asia-Pacific region. We used a combination of document analysis and comparisons with other successful ports. The findings suggest that the port could enhance Peru’s logistical competitiveness and attract more foreign investment, though it faces legal and environmental challenges. We conclude that this port has the potential to position Peru as a strategic logistical hub in the Pacific. The uniqueness of this article lies in its comprehensive approach and the adaptation of successful international practices to the Peruvian context.

Keywords: International Trade, Port Infrastructure, Sustainable Development, Peru, Asia-Pacific.
Scope of the Article: Economics

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]]> B259504021124 https://www.ijef.latticescipub.com/portfolio-item/b259504021124/ Mon, 25 Nov 2024 09:28:35 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1740 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Evaluating the Influence of Financial Planning Approaches on Project Outcomes – Northern DioceseCROSSMARK Color horizontal
Lucy G. Maleko1, Nyanjige Mbembela Mayala2, Ladis Komba3

1Ms. Lucy Maleko, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.

2Dr. Nyanjige Mayala, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.

3Dr. Ladis Komba, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.   

Manuscript received on 10 September 2024 | Revised Manuscript received on 24 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 51-60 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B259504021124 | DOI: 10.54105/ijef.B2595.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Financial planning encompasses a variety of practices aimed at helping individuals and businesses effectively manage their resources to achieve their goals. This study aimed to investigate the impact of financial planning techniques on the financial performance of the Evangelical Lutheran Church in Tanzania, Northern Diocese (ELCT ND) projects. The Printing Press, Umoja Hostel, and Uhuru Hotel were these endeavors. Data were collected using qualitative and quantitative methods in a concurrent research design. The study’s population consisted of 85 employees directly involved in the projects. As a result, the survey included 31, 27, and 27 respondents for each of the three projects. Because the population was small, a census technique was used in the study to choose all 85 respondents from all the projects. Data were collected using a self-administered semistructured questionnaire and a guide for key informant interviews. Test-retest reliability was employed to check for reliability, while face-to-face and content validity was utilized to confirm validity. Frequencies and other descriptive statistics were used to present the data results. Correlation and regression analyses were conducted to determine how financial planning practices affected the projects’ performance. The study’s conclusions indicate that working capital management, inventory management, budgeting, and cash planning strategies all have a significant and favourable impact on ELCT ND’s financial performance. It is concluded that financial planning practices improve project performance. It is recommended that projects maintain their liquidity to ensure they can pay their short-term debts.

Keywords: Financial Planning, Financial Practices, Financial Performance, Evangelical Lutheran Church, Projects.
Scope of the Article: Economics

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]]> B259304021124 https://www.ijef.latticescipub.com/portfolio-item/b259304021124/ Mon, 25 Nov 2024 09:16:19 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1736 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Contribution of Control Numbers System on Monitoring Revenue Collection at Kilimanjaro Christian Medical Centre, TanzaniaCROSSMARK Color horizontal
Elifamily P. Chambega1, Nyanjige Mayala2, Amembah A. Lamu Amos3

1Elifamily P. Chambega, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.

2Dr. Nyanjige Mayala, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.

3Amembah A. Lamu Amos, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa. 

Manuscript received on 26 August 2024 | Revised Manuscript received on 26 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 1-7 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B259304021124 | DOI: 10.54105/ijef.B2593.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Effective management of revenue collections involves ensuring accuracy, accountability, and transparency in financial transactions, which are critical for maintaining public trust and organizational integrity. This paper sought to assess the contribution of the control number system in monitoring revenue collection at Kilimanjaro Christian Medical Centre (KCMC) Hospital in Tanzania. The Diffusion of Innovation Theory was used to inform the study. The study adopted a concurrent research design with a mixed approach. The study population consisted of 290 employees directly involved in revenue collection at the Hospital. A sample of 153 respondents was obtained using a sample size calculator with a 95% confidence level, a 5% sampling error, and a population proportion of 30%. A semi-structured questionnaire was distributed to revenue collectors and administrators using a simple random sampling procedure. Content validity was used to ensure the validity of the instrument. In contrast, a Cronbach alpha coefficient test was used to ensure the reliability of the instrument, where a coefficient of 0.792 was obtained. Demographic data were analyzed using descriptive statistics presented in tables. Analysis of Variance (ANOVA) and a linear regression were used to test the significance of the variables. The findings revealed that most respondents admitted that the control number system influences revenue collection control by enabling the Hospital to increase revenue collection. It was further revealed that the control number system can provide an additional competitive edge in monitoring revenue sources and improving the quality of financial reporting. It is concluded that a control number system is essential in monitoring revenue collection at KCMC Hospital. The study recommends that to improve the use of the control number system in revenue collection, it is crucial to conduct regular training for all revenue collectors and clients, thereby maintaining the system’s efficiency and reducing associated risks.

Keywords: Control Number System, Monitoring, Revenue Collection, Debit Cards, Credit Cards, POS.
Scope of the Article: Economics

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]]> B259204021124 https://www.ijef.latticescipub.com/portfolio-item/b259204021124/ Mon, 25 Nov 2024 09:10:46 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1734 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Contribution of Simplicity of Prepaid LUKU Meter Billing System on Property Tax Revenue Collection in Moshi Municipality, TanzaniaCROSSMARK Color horizontal
Grace Jordan Mwanjala1, Nyanjige Mayala2, Ladis Komba3

1Grace J. Mwanjala, Department of Domestic Revenue, Mwenge Catholic University, Moshi (Tanzania), East Africa.

2Dr. Nyanjige Mayala, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.

3Dr. Ladis Komba, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.   

Manuscript received on 25 August 2024 | Revised Manuscript received on 25 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 35-41 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B259204021124 | DOI: 10.54105/ijef.B2592.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The simplicity of electronic systems, including prepaid billing systems, has been said to simplify life for clients and service providers. The Tanzania Revenue Authority (TRA) collects property tax through the ‘Lipa Umeme Kadili Utumiavyo’ (LUKU) prepaid electricity billing system. This study aimed to investigate the impact of the system’s simplicity on property revenue collection by the TRA in Moshi Municipality. A concurrent research design with a mixed research approach was employed. The ability-to-pay principle theory informed the study. The study population consisted of 14,364 premises equipped with LUKU meters in the study area. A sample size of 192, determined by Fisher (1991), was used. A questionnaire was used to collect primary data. Secondary data were obtained using a documentary review guide to gather information from audited reports of TRA from the financial years 2018/2019 to 2022/2023 (5 years). Content validity was used to ensure the instrument’s validity, while reliability was ensured through test-retest measures. The Statistical Package for the Social Sciences (SPSS) was used as an aid for data analysis, where regression models were run. The study anticipated an observable relationship between the simplicity of the LUKU system and property tax collection (independent and dependent variables), respectively. The study established that the simplicity of the LUKU system contributes to property tax collection in the study area at pvalue < 0.05. The study concluded that the simplicity of use of the LUKU prepaid billing system has increased property tax revenue collection for TRA. It is recommended that TANESCO convert more meters to prepaid, as it will enhance property tax revenue collection capabilities and, at the same time, reduce costs associated with collection.

Keywords: Property Tax, Simplicity, Revenue Collection, Electricity Prepayment System, Prepaid Meters.
Scope of the Article: Tax

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]]> B259104021124 https://www.ijef.latticescipub.com/portfolio-item/b259104021124/ Mon, 25 Nov 2024 09:06:11 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1732 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

The post B259104021124 appeared first on Indian Journal of Economics and Finance (IJEF).

]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Contribution of Electronic Tax Stamps on Accurate Filing of Excise Tax Returns in Kilimanjaro Region, TanzaniaCROSSMARK Color horizontal
Salum J. Sulanda1, Nyanjige Mayala2, Ladis Komba3

1Salum J. Sulanda, Department of Domestic Revenue, Mwenge Catholic University, P.O.BOX 1226 Moshi (Tanzania), East Africa.

2Dr. Nyanjige Mayala, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), P. O. BOX 1226, Moshi (Tanzania), East Africa.

3Dr. Ladis Komba, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), P. O. BOX 1226, Moshi (Tanzania), East Africa.   

Manuscript received on 25 August 2024 | Revised Manuscript received on 28 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 61-67 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B259104021124 | DOI: 10.54105/ijef.B2591.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Taxation is, by and large, the most important source of government revenue in nearly all countries. As such, countries worldwide have been embracing electronic means of collecting taxes. This study aimed to assess the contribution of Electronic Tax Stamps (ETS) to the accurate filing of excise in the Kilimanjaro Region of Tanzania. The revenue generation theory (RGT) guided the study, which employed a concurrent mixedmethods research design. The study population consisted of 60 registered businesses for ETS in the Kilimanjaro Region. The sample size was determined by census sampling techniques as the population for the study was small and manageable. Data collection used a questionnaire and a critical informant interview guide. Validity was ensured through content validity, which involved reading the literature on ETS. Then, experts from the University also read the instrument and gave their opinions. A Cronbach’s Alpha Coefficient test was used to assess the instrument’s reliability, yielding a coefficient of 0.799. Descriptive statistics were used to analyze the data collected and presented in tables, while content analysis was used to create themes for the key informants. The study findings indicated that ETS significantly contributes to the accurate filing of excise tax returns in the Kilimanjaro Region. It is concluded that the ETS system has resulted in increased accuracy in filing, reduced tax evasion, simplified tax payment processes, and enhanced business compliance. The study recommends implementing a comprehensive tax reform strategy. The government and policymakers should develop and implement a comprehensive tax reform strategy that includes electronic tax stamps as one component, covering a broader range of businesses.

Keywords: Electronic Tax Stamp, Excise Tax, Accurate Filing, Tax Returns, Revenue Collection.
Scope of the Article: Tax

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]]> B258404021124 https://www.ijef.latticescipub.com/portfolio-item/b258404021124-2/ Mon, 25 Nov 2024 09:01:00 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1729 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Effects of Computerised Accounting Procedures on the Quality of Financial Reporting of Crop Boards in KilimanjaroCROSSMARK Color horizontal
Medani Bagege1, Nyanjige Mayala2, Amembah A. Lamu Amos3

1Medani Bagege, Department of Economic and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi, Tanzania.

2Nyanjige Mayala, Department of Economics and Business Studies, Mwenge Catholic University (MWECAU), Moshi, Tanzania.

3Amembah A. Lamu Amos, Deppartment of Economics and Business Studies, Mwenge Catholic University (MWECAU), Moshi, Tanzania.  

Manuscript received on 01 August 2024 | Revised Manuscript received on 23 August 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 92-100 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B258404021124 | DOI: 10.54105/ijef.B2584.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: In today’s technological world, the use of computerized accounting procedures has become increasingly prevalent across various organizations. Organisations have widely adopted computerised accounting procedures for financial record-keeping and reporting purposes. Financial reports are a vital source of information for multiple decision-makers and stakeholders. Therefore, this study aimed to establish the effects of computerised accounting procedures on the quality of financial reporting of crop boards in the Kilimanjaro region, Tanzania. The study was grounded in the Resource-Based View (RBV) developed by Barney in the 1990s. The study employed a descriptive research design within a quantitative research approach. Eight (8) crop boards in Moshi Municipality were targeted, comprising forty (40) staff members dealing with accounting and finance. The sample size was obtained through the Sample Size Calculation for Finite Population. Data was collected through questionnaires. Face and content validity were used to ensure the validity of the research instruments. Then the instruments were piloted on three (3) accounts and finance employees at the Tanzania Coffee Board to clarify any ambiguities and check for consistency of the data to be collected. Reliability was ensured through Cronbach’s alpha test, which was run using the Statistical Package for the Social Sciences (SPSS) and yielded a coefficient of 0.81, indicating reliability. Data were analysed through the aid of SPSS and then presented in the form of tables, frequencies, percentages, and means. Ethical considerations and ethical values were adhered to throughout the research process. The study found that computerised accounting procedures affected the quality of financial reports of Crop boards in the Kilimanjaro region, Tanzania. Based on the findings, it was concluded that computerised accounting procedures have a positive effect on the quality of financial reporting of Crop Boards in Kilimanjaro. Furthermore, it was concluded that computerised accounting procedures were effective in facilitating decision-making and enhancing the overall quality of financial reporting. This study recommends that Crop Boards in Kilimanjaro should continue using computerised accounting procedures and strengthen the system to improve efficiency, accuracy, and accessibility of financial data. Further, it is recommended that Crop Boards should provide training and skill development programs to their accountants. Also, this study offers an area for further studies, suggesting that further studies could be conducted on the Influence of Computerised Accounting Systems on Financial Decision Making.

Keywords: Computerised Accounting Systems, Financial Reporting, Financial Reports Quality, and Crop Boards.
Scope of the Article: Accounting

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]]> B258304021124 https://www.ijef.latticescipub.com/portfolio-item/b258304021124-2/ Mon, 25 Nov 2024 08:55:18 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1726 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Indian Health Budget 2023 Allocation: Navigating the Framework and Dynamics of Policy ImplementationCROSSMARK Color horizontal
Vikas Bhatia1, Meely Pand2

1Prof. (Dr.) Vikas Bhatia, Executive Director, AIIMS Bibinagar Telangana (Hyderabad), India.

2Professor (Asst) Dr. Meely Panda, Department of Community Medicine, AIIMS Bibinagar Telangana (Hyderabad), India.  

Manuscript received on 31 July 2024 | Revised Manuscript received on 28 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 73-79 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B258304021124 | DOI: 10.54105/ijef.B2583.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: India has shown tremendous growth in the last decade in some of the health parameters. Objective: Review the previous budgetary heads and allocation, and make a comparative analysis of the present year’s budget disbursement under various heads. Method: The past budget heads and the extent to which they have transitioned into outcomes based on their objectives have been examined using data sources from the Government of India, following a thorough search of the Government of India’s websites. While highlighting the Bill, it has been ensured that the existing programs are reviewed, and the percentage change in budget over the past year is demonstrated. Discussion: Budget snapshot shows that 157 new Nursing Colleges are to be established in co-location with 157 medical collages since 2014, Launch of Sickle cell Anemia Elimination, Joint Public Private Medical Research via select ICMR Labs – To promote research in pharmaceuticals, Rs.15000 crores for implementation of Pradhan Mantri PVTG Development Mission over 3 years among others. A comparison of the current Union budget 2023 – 2024 with the budget of 2021 – 2022 actuals and the revised budget of 2022 – 2023 shows a net increase in crores as well as the percent increase in health expenditures as compared to the previous year’s revised budget [FY 2023] of Rs.9805 crores and 13 % respectively. Public Health still needs more focus on the greater and better adoption of model rural health centres, mobile medical units, MDRUs, Incubation centres, and Community-based Innovations.

Keywords: Indian Health, [FY 2023], Government, Public Private, Pradhan Mantri PVTG.
Scope of the Article: Public Sector Accounting

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]]> B258904021124 https://www.ijef.latticescipub.com/portfolio-item/b258904021124/ Mon, 25 Nov 2024 08:49:58 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1723 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Effects of Microfinance Interest Rates on the Performance of Small-Scale Enterprises in Moshi Municipality, TanzaniaCROSSMARK Color horizontal
Edmund E. Lubinza1, Nyanjige Mayala2, Emmanuel Kileo3

1Edmund E. Lubinza, Department of Economic and Business Studies (DEBS).

2Nyanjige Mayala, Department of Economic and Business Studies (DEBS).

3Emmanuel Kileo, Department of Educational Psychology and Curriculum Studies Mwenge Catholic University (MWECAU), Moshi, Tanzania.  

Manuscript received on 17 August 2024 | Revised Manuscript received on 05 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 25-34 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B258904021124 | DOI: 10.54105/ijef.B2589.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Microfinance has emerged as a potent tool to reduce poverty and promote economic empowerment, especially in developing nations, by providing loans with lower interest rates. This study investigated the effects of microfinance interest rates on the performance of Small-Scale Enterprises (SSEs) in Moshi Municipality, Tanzania. The study was grounded by Wicksell’s Natural Rate of Interest theory, which suggests that an equilibrium interest rate balances savings and investment in an economy. A concurrent research design was employed within a mixed-methods research approach. The target population was 5,570 SSEs, and a sample size of 190 respondents was obtained using a sample size calculator. Data was collected through structured questionnaires and key informant interviews. The validity of the research instruments was conducted through face and content validity. For reliability, a Cronbach’s alpha of 0.83 was obtained, indicating a strong correlation coefficient. Descriptive and inferential statistics, including regression analysis and correlation, were used for the data analysis. Quantitative data were analysed using SPSS, including descriptive statistics and inferential statistics, such as regression and correlation. Meanwhile, qualitative data was analyzed using contextual analysis. Ethical guidelines were strictly adhered to throughout the study, including ensuring participant privacy, protecting them from harm, obtaining informed consent, and following established research protocols. The study found that high interest rates hurt SSE’s performance, with a significant effect on the microfinance institution’s interest rates, as indicated by a p-value of less than 0.05. The study concluded that microfinance interest rates impact the performance of Small and Medium Enterprises (SMEs) in Moshi Municipality. Furthermore, business owners increased prices and faced obstacles in job creation due to MFI interest rates, which increased costs, reduced profitability, and affected their ability to pay loans. In addition, the loan interest rate was statistically significant to SSE performances. The study recommended that policymakers and microfinance institutions review and potentially reduce interest rates to alleviate the financial burden on Small and Medium Enterprises (SMEs), promote business growth, and enhance their profitability. Microfinance institutions should also prioritize transparent communication of interest rates and loan terms while offering flexible loan products.

Keywords: Microfinance Institutions, Interest Rates, Performance of Small-Scale Enterprises, and Small-Scale Enterprises.
Scope of the Article: Corporate Finance

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]]> B258104021124 https://www.ijef.latticescipub.com/portfolio-item/b258104021124-2/ Mon, 25 Nov 2024 07:47:51 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1720 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Effects of Salary Loan Repayment Amount on the Welfare of Teachers in Secondary Schools in Songea District, TanzaniaCROSSMARK Color horizontal
Welfonia Kunguru1, Amembah A. Lamu Amos2, Ladis Komba3

1Welfonia Kunguru, Department of Economics and Business Studies, Mwenge Catholic University, Moshi Tanzania.

2Amembah A. Lamu Amos, Department of Economics and Business Studies, Mwenge Catholic University, Moshi Tanzania.

3Ladis Komba, Department of Economics and Business Studies, Mwenge Catholic University, Moshi Tanzania.   

Manuscript received on 23 July 2024 | Revised Manuscript received on 04 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 15-24 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B258104021124 | DOI: 10.54105/ijef.B2581.04021124

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This study examines the impact of salary loan repayment amounts on the welfare of secondary school teachers in Songea District, grounded in the Moral Hazard Theory, which suggests that shielding individuals from the full consequences of their actions can alter their behavior. Employing a convergent mixed-methods design, the research targeted 309 teachers across 21 secondary schools, utilizing the Cohen formula to sample 60 teachers and the Mugenda and Mugenda formula for selecting 10 schools [18]. Data was collected through questionnaires and interviews, ensuring validity and reliability through expert feedback, pilot testing, and Cronbach’s alpha analysis (α = 0.707). Analyzed using SPSS Version 22, quantitative data were presented in tables, frequencies, means, and standard deviations, while qualitative data were contextually analyzed. The findings revealed that loan repayment amounts significantly affect teacher welfare, with reasonable repayment structures supporting career development and overall well-being. The study recommends that policymakers and educational authorities design affordable loan repayment structures and promote financial literacy programs to support effective financial management. Future research should explore the affordability of monthly payments for teachers’ welfare. Ethical considerations were meticulously followed, including confidentiality and proper citation of sources.

Keywords: Loan Repayments, Teachers’ Welfare, Loan Repayment Amount, Salary Loans, and Secondary School Teachers.
Scope of the Article: Accounting Education

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