Al-Hikmah University Journal

Vol. 1, No.1, June 2021 : AHIJoF

ARTICLES

EFFECT OF INTERNAL SYSTEM ON EMPLOYEE FRAUD IN MANUFACTURING COMPANIES IN ILORIN METROPOLIS

Author(s): DAUDA Abdulrafiu: Department of Accounting, Faculty of Management Sciences, University of Ilorin, Kwara State, Nigeria; E-mail: dauda.a@unilorin.edu.ng YUNUS Abdulrasheed Bolaji: Department of Accounting, Faculty of Management Sciences, University of Ilorin, Kwara State Control, Nigeria; E-mail: yunus.ab@unilorin.edu.ng OLAOYE Clement Olatunji: Department of Accounting, Faculty of Management Sciences, Ekiti state University, Nigeria; E-mail: clement.olaoye@eksu.edu.ng HASSAN Abdul Olalekan:

IMPACT OF FINANCIAL STATEMENT ANALYSIS ON BANK’S CUSTOMER PATRONAGE OF SELECTED BANKS IN NIGERIA

Author(s): AJAGBE, Surajdeen Tunde PhD: Department of Banking and Finance, Faculty of Management Sciences, Al-Hikmah University, Ilorin, Kwara State, Nigeria; E-mail: tundesuraj@gmail.com BOLAJI, Bosede Oluwakemi PhD, FCIB: Department of Banking and Finance, Kwara State Polytechnic, Ilorin, Kwara State & USMAN, Taofeek Bolaji: Department of Banking and Finance, Faculty of Management Sciences, Al-Hikmah University, Ilorin, Kwara State, Nigeria.

IMPACT OF REGULATION OF FINANCIAL TECHNOLOGY (FinTech) SERVICES ON THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Author(s): OYETOYAN Samuel Adebayo: Department of Banking and Finance, Kwara State Polytechnic, Ilorin; E-mail: oyetoyan.osa@gmail.com & AJIBOYE Wale Thomas: Department of Banking and Finance, Kwara State Polytechnic

EFFECT OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION ON POULTRY FARMING INTENTION OF STUDENTS IN FEDERAL COLLEGE OF ANIMAL HEALTH AND PRODUCTION TECHNOLOGY VOM, NIGERIA

Author(s): IBRAHIM, M. S.: Department of Social Science and Humanities, Federal Polytechnic Offa, Kwara State, Nigeria; E-mail: mihujjath62@gmail.com, Dr NASIRU, A: Department of Business Management, Ahmadu Bello University, Zaria; E-mail: elnasir@gmail.com, & JATTO, M. A. PhD: Candidate, University of Abuja, Nigeria; E-mail: jattoma31@gmail.com

EFFECT OF CUSTOMER EXPERIENCE MANAGEMENT ON CUSTOMER LOYALTY: A CASE STUDY OF URIM MINISHOP, ABUJA

Author(s): Ibrahim Mohammed Gaddafi (Ph.D): Department of Entrepreneurial Studies, Faculty of Management Science National Open University of Nigeria, Abuja, Nigeria & Daha Tijjani Abdurrahaman (PhD): Department of Business Administration, Faculty of Management Science, National Open University of Nigeria, Abuja, Nigeria; E-mail: dtijjani@noun.edun.ng

FINANCIAL INCLUSION AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Author(s): OYETOYAN Samuel Adebayo: Department of Banking and Finance, Kwara state Polytechnic Ilorin; E-mail: yetoyan.osa@gmail.com AJIBOYE Wale Thomas: Department of Banking and Finance Kwara State Polytechnic Ilorin & POPOOLA Tajudeen Abolaji: Department of Business Administration Kwara State Polytechnic Ilorin

THE IMPACT OF FOREIGN INVESTMENT ON THE DEVELOPMENT OF NIGERIA ECONOMY (1990-2019).

Author(s): Ibrahim Mohammed Gaddafi (Ph.D): Department of Entrepreneurial Studies, Faculty of Management Science National Open University of Nigeria, Abuja, Nigeria. & Daha Tijjani Abdurrahaman (PhD): Department of Business Administration, Faculty of Management Science, National Open University of Nigeria, Abuja, Nigeria; E-mail: dtijjani@noun.edun.ng

FINANCIAL DISTRESS PREDICTION IN NIGERIAN OIL AND GAS INDUSTRY: A MULTIVARIATE APPROACH

Author(s): Olushola J. Omolekan, Ph.D.: Department of Business Administration, University of Ilorin, Ilorin Nigeria Ezekiel O. Ajayi, Ph.D.: Department of Business Administration, Osun State University, Osogbo Nigeria Oyero L. Kazeem-Bayo Ph.D.: Department of Banking and Finance, Osun State University, Osogbo Nigeria & Haorayau B. Babalola: Department of Business Administration, Osun State University, Osogbo Nigeria; Corresponding E-mails: o.omolekan@gmail.com & ask4oluajayi@yahoo.co.uk

DETERMINANTS OF CORPORATE FUNDING DECISION:A QUANTITATIVE STUDY OF LISTED NIGERIAN MANUFACTURING FIRMS

Author(s): OPALEKE Jeremiah Babajide: Department of Business Education, Kwara State College of Education, Oro, Nigeria; E-mail: jopaleke@gmail.com

EFFECT OF MICROFINANCE BANKS ON THE DEVELOPMENT OF YOUTH ENTREPRENEURS IN NIGERIA

Author(s): Ibrahim Rahji Ohize: Department of Banking and Finance, Faculty of Management Sciences, Al-Hikmah University, Ilorin. Ibrahimrahji2010@gmail.com & John Nma Aliu PhD: Department of Banking and Finance, College of Business & Management Studies, Kaduna Polytechnic, Kaduna. Johnaliu33@hotmail.com

UTILIZING THE CONCEPT OF ENTREPRENEURSHIP FOR SUSTAINABLE DEVELOPMENT

Author(s): SUNNY ABIMAJE IHIABE (PhD): Faculty of Management Sciences Department of Business Administration, National Open University of Nigeria Abuja, Nigeria &. TIJJANI DAHA ABDURRAHAMAN (PhD): Faculty of Management Sciences, Department of Business Administration, National Open University of Nigeria Abuja, Nigeria.

ENTERPRENEURSHIP EXCLUSION AND THE FAILURE OF MILLENIUM DEVELOPMENT GOALS (MGDs)IN NIGERIA

Author(s): SUNNY ABIMAJE IHIABE PhD. Faculty of Management Sciences Department of Business Administration National Open University of Nigeria Abuja, FCT – Nigeria Email address: sihiabe@noun.edu.ng; drsunnyihiabe@gmail.com & TIJJANI DAHA ABDURRAHMAN PhD. Faculty of Management Sciences Department of Business Administration National Open University of Nigeria Abuja, FCT – Nigeria Email address: dtjjani@noun.edu.ng

E-SERVICE CONVENIENCE AND CONSUMER LOYALTY AMONG CUSTOMERS OF JUMIA E-RETAIL STORE IN OGUN STATE: A MODERATING ROLE OF ELECTRONIC WORD OF MOUTH (E-WOM)

Author(s): Tobilola Adedoyin ADENEKAN: Department of Business Administration, Osun State University, Osogbo. tobilola.adenekan@uniosun.edu.ng.

ECONOMIC AND FINANCIAL CRIMES IN ISLAMIC JURISPRUDENCE

Author(s): Prof. MurtadaAremuMuhibbu-Din: dinmuhibbu@gmail.com & Dr. AminuKambariMu’allimu: Department of Islamic Studies Nasarawa State University, Keffi, muallimu1@nsuk.edu.ng

ANALYSIS OF THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON THE SOCIAL DEVELOPMENT IN OYO STATE, NIGERIA

Author(s): Monsur, O. Jimoh:Department of Business and Entrepreneurship, Kwara State University, Malete, Nigeria; E-mail: jimohmonsur@gmail.com, 08034112529 Shuaib, O. Olajire: Department of Management and Accounting, Ladoke Akintola University of Technology, Ogbomoso, Oyo State; E-mail: soolajire@lautech.edu.ng, 07050876100 & Mary, A. Adeoye: Department of Management and Accounting, Ladoke Akintola University of Technology, Ogbomoso, Oyo State; E-mail:maonayemi@lautech.edu.ng, 08038082029

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CHALLENGES OF STRATEGIC HUMAN RESOURCE MANAGEMENT (SHRM) AND THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN THE NORTH-CENTRAL NIGERIA

Author(s): Dr.Popoola, Tajudeen Bolaji: Department of Business Administration Kwara State Polytechnic Ilorin & Oyetoyan, Samuel Adebayo: Department of Banking and Finance Kwara State Polytechnic Ilorin;Email: oyetoyan.osa@gmail.com

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TAX PLANNING: AN INVESTIGATION OF THE RATE OF ITS IMPLEMENTATION FOR GROWTH OF BUSINESSES IN NORTHEASTERN NIGERIA

Author(s): Sani Ilemona:Department of Accounting, Federal University, Kashere, Gombe State, NigeriaE-mail: saniilemona@gmail.com, ORCID ID URL: https://orcid.org/0000-0001-7007-5268 & Nwite Sunday: Department of Business Management, Ebonyi State University, Abakaliki, Nigeria, E-mail: adabunuu05@gmail.com

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PROFESSIONAL ETHICS AND ACCOUNTING PROFESSION: EMPIRICAL EVIDENCE FROM THE BIG FOUR AUDIT FIRMS IN NIGERIA

Author(s): Prof. Paul Ayobami,Akanbi: Department of Business Administration, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Oyo State, Nigeria Dr. Oluwaseyi Ayodele,Adedipe:Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Oyo State, Nigeria Dr. Sunday Azeita,Okoughenu:Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Oyo State, Nigeria. & Tofunmi Jones,Oyeleye:Department of Accountin

41-51

EFFECT OF 2011 CORPORATE GOVERNANCE REFORM ON EARNINGS QUALITY: THE NIGERIAN LISTED COMPANIES IN PERSPECTIVE

Author(s): Imagbe, Victor Usunobun (Ph.D, FCNA, FCT1): University of Benin, Benin City, Edo State, Nigeria. Eichie Dominic Ejiakhian (Ph.D, FCA): University of Benin, Benin City, Edo State, Nigeria Okoughenu, Sunday Azeita (Ph.D, CNA): Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Oyo State, Nigeria. & Adedipe, Oluwaseyi Ayodele (Ph.D):Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University, Oyo, Oyo State, N

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IMPACT OF ENTREPRENEURIAL HUMAN CAPITAL ON YOUTH ECONOMIC INCLUSION THROUGH AGRIPRENEURSHIP IN OSUN STATE

Author(s): Lawal, Nureni Adekunle: Faculty of Management Sciences, Osun State University, Osogbo, Nigeria; E-mail:nureni.lawal@uniosun.edu.ng; Adebayo, John Olusegun: Faculty of Management Sciences, Osun State University, Osogbo, Nigeria; E-mail: john.adebayo@uniosun.edu.ng Ojokuku, Roseline M:Faculty of Management Sciences, Ladoke Akintola University of Technology, Ogbomoso, Nigeria; E-mail: rmojokuku@lautech.edu.ng & Oladejo, Kayode S: Faculty of Management Sciences, Joseph Ayo Babalola University, Ike

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CORPORATE GOVERNANCE AND PERFORMANCE OF DEPOSIT MONEY BANKSIN NIGERIA

Author(s): Adeyemi Zaid Adewumi: Department of Accounting, Osun State University,Okuku Campus, Osun State,Nigeria. E-mail:adewumi.adeyemi@uniosun.edu.ng Bankole, Aminat Adebukunola: Department of Accountancy, The Federal Polytechnic Offa, Kwara State,Nigeria, E-mail: bukkycrownfit@gmail.com/07037192012 & Morohunfola, Olasunkanmi Abdul-Lateef: Department of Accountancy,The Federal Polytechnic Offa, Kwara State,Nigeria; E-mail: morohunfolaolasunkanmi@gmail.com/ 08033921027

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FIRM’S VALUE AND CAPITAL STRUCTURE: EVIDENCE FROM QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Author(s): Adewumi Zaid Adeyemi: Department of Accounting, Osun State University, Okuku Campus, Osun State, Nigeria; E-mail:adewumi.adeyemi@uniosun.edu.ng/08067666584 & Omololu Adex Bamigboye: Department of Accounting, Osun State University, Okuku Campus, Osun State, Nigeria;E-mail: omololu.bamigboye@uniosun.edu.ng/08061140081

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THEMATIC ANALYSIS ON CHALLENGES OF SMES AND GROWTH OPPORTUNITIES TOWARDS POST COVID-19 ECONOMIC RECOVERY IN NIGERIA (A CASE STUDY OF WOMEN-OWNED ENTERPRISES)

Author(s): Dr. Popoola Tajudeen Bolaji: Department of Business Administration Kwara State Polytechnic Ilorin & Oyetoyan Samuel Adebayo: Department of Banking and Finance Kwara State Polytechnic Ilorin; E-mail: oyetoyan.osa@gmail.com

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EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON PERFORMANCE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

Author(s): Raji Sadiq: College of Management and Social Sciences, Fountain University, Osogbo, Osun State Adebayo Ibrahim: College of Management and Social Sciences, Fountain University, Osogbo, Osun State Abidoye-Bello Mobolaji: College of Management and Social Sciences, Fountain University, Osogbo, Osun State & Adeoye Ikhmat: College of Management and Social Sciences, Fountain University, Osogbo, Osun State; Tel: +234-803-738-1446. Email: asdera223@yahoo.com

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