European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals


The role of Islamic lending institutions in the economic development in Palestine (Published)

The study aimed to identify the role of Islamic lending institutions in the economic development in Palestine. The study examined the most important fields of economic development in Palestine, namely GDP, poverty and unemployment. The researcher used the analytical descriptive method. The study society consisted of two groups. The first was the employees of the Islamic lending institutions, and the second consisted of the beneficiaries of the services of the Islamic lending institutions. The study found many results. the most important of which was that the contribution of the Islamic finance institutions to the increase in the Palestinian GDP was high from the point of view of the employees in the institutions. In addition, its role was high in reducing the rate of unemployment in Palestine from the point of view of both employees in institutions and beneficiaries of its services. However, its role was moderate in reducing the poverty rate from the point of view of employees in institutions, but from the point of view of beneficiaries was high role. The study recommended the need for attention in the Palestinian areas with a high poverty rate, especially the Palestinian camps and the Palestinian countryside. As well as work on building a unified database for the distribution of poverty and unemployment. Also the need to activate the role of the unified Sharia’s supervisory board for Islamic banks to include Islamic lending institutions.

Keywords: GDP, Islamic lending institutions, Poverty, Unemployment, economic development in Palestine

The Effect of the Provincial Government Public Expenditures on the Autonomy Regional Era in Indonesia (Published)

The purpose of this study was to analyze the influence of economic spending (BEK) and education spending (BPD) by province on poverty in the era of regional autonomy in Indonesia. Data were collected through the publication of the Indonesian Central Bureau of Statistics and the Director General of Fiscal Balance of the Indonesian Ministry of Finance for the period of 2012 to 2015. The analysis in this study was conducted with panel data analysis model, using fixed effect model. Based on the estimation result, it is found that the variables of economic expenditure and education expenditure are significant together with poverty, while the partial variable of economic expenditure by province has significant and significant effect to poverty in the era of regional autonomy in Indonesia, and the variable of education expenditure by province is not significant. However, the ability of independent variables in to have an update dependent variable of 34.71% and the rest of 65.29% influenced by other variables not included in this research

Keywords: Economic Expenditure, Education Shopping, Poverty, and era of autonomy Area

Does Microfinance Improve the Standard of the Poor (Published)

Access to microfinance is expected to improve the standard of living of the poor that are economic active and microfinance clients by enabling them to increase their household income. This study examined the contributions of Microfinance institutions to poverty reduction in Southwest Nigeria, using both primary and secondary data collected from Microfinance institutions (MFIs) and randomly selected customers (micro, small and medium enterprises) of the same Institutions. The study adopted a multistage sampling technique. The data from the survey was used to analyze the impact of loan received on earnings using a loan-impact probability model. The study found that Microfinance is an effective poverty alleviation strategy as it reaches the target customers more effectively and helps to a large extent in improving their standard of living and social status and also impacts greatly on Customers’ savings habit and income generation. The study therefore recommended that MFIs should embark on funds mobilisation drive to be able to reach out to more viable customers for provision of financial services. It also recommended that there should be provision of incentives by government to sustain MFIs in order to further extend their services to the rural areas and capacity building of MFIs in Nigeria should be made mandatory so as to develop appropriate policies that will enhance sustainability and stability.

Keywords: Incentives, MSMEs., Microfinance, Microfinance Institutions (MFIs), Poverty


This work is an empirical investigation of the relationship between domestic debt and the poverty of Nigeria (1986-2012), using the Ordinary Least Square Technique, Vector Auto regression (VAR), Cointegration and Granger Causality Approaches. Using Johansen Cointegration technique, estimated results revealed that there is a long-run relationship between poverty {measured by real gross domestic product (RGDP), per capita gross domestic product (GDPPC), and basic secondary school enrolment} and domestic debt in Nigeria. The study equally reveals that the domestic debt coefficient has positive impact on bank credit and this impact is highly significant. Such credit provides place for rural development project so as to reverse the chaotic trend of urbanization, industrialization, and create lucrative market advancement in the country’s manufacturing sector, thereby, improving the welfare of the citizens.  Hence, the study recommends that Government should make efforts to settle the outstanding domestic debt. This will give room for proper conduct of monetary policy in the economy.  This is necessary because excessive domestic debt sometimes have negative effect on growth, if it persists. The study equally recommends that Government should make available cheaper funds to the investing public so as to help them boost their various investment activities.

Keywords: Basic Secondary School Enrolment, Per capita Gross Domestic Product, Poverty, Real Gross Domestic Product

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