ABSTRACT
This study examined the effect of microfinance institutions services on the growth of women-owned Small and Medium scale Enterprises (SMEs) in Benue State. The study focused on the women-owned SMEs in Makurdi metropolis. The specific objectives of the study were to; examine the effect of saving services, loan services and training service of microfinance institutions on the growth of women-owned SMEs in Makurdi metropolis. The survey design was used for this study. A sample size of 214 respondents was derived from a population of 457 women entrepreneurs in Makurdi using Taro Yamene’s formula. The study employed questionnaire as the instrument of data collection. Regression analysis was used as a technique of data analysis. Study findings revealed that saving services, loan services and training services of microfinance institutions all significantly affect the growth of women-owned SMEs in Makurdi metropolis in Benue State. The study concluded that there is significant positive effect of microfinance institutions’ services on the growth of women-owned SMEs in Benue state. Women entrepreneurs should join more groups so as to benefit from larger loans for business expansion and also learn from one another and reap the overall benefit of synergy.

ABSTRACT
This paper analyzed and estimated the impact of energy on industrial productivity in Nigeria for the sample period of 1980 – 2018. The Autoregressive Distributed Lag model (ARDL) estimated with the Ordinary Least Square technique was used to examine the relationship among the variables. Findings from the model revealed that there was a direct and significant relationship between gross capital formation, gas consumption, electricity consumption and petroleum products consumption on industrial productivity in the long run. There was a direct and significant relationship between the independent variables and industrial productivity in the short run with the exception of electricity consumption that indicated negative and insignificant impact. The study therefore recommended investments in alternative energy sources and harnessing the abundance of natural gas in Nigeria’ energy mix.

ABSTRACT
This study aims to explain the influence of product knowledge and source credibility in the relationship between price and skepticism. This study presents a conceptual review sourced from empirical research published in journals relating to prices, product knowledge, source credibility and skepticism. The findings in this study indicate that product knowledge and source credibility are conceptualized as variables which can influence the relationship between price and skepticism. This study implies that high prices have the potential to reduce skepticism when consumers have high product knowledge and high source credibility. Meanwhile, when product knowledge is low and source credibility is low, high prices can lead to increased skepticism. The values offered in this study are expected to provide new insights in the relationship between product knowledge, source credibility, price and skepticism.

ABSTRACT
This paper analyzed and estimated the effects of oil revenue on government expenditure in Nigeria for the sample period of 1980 – 2018. The Autoregressive Distributed Lag model (ARDL) estimated with the Ordinary Least Square technique was used to examine the relationship among the variables. Findings from the model revealed that there was a direct and significant relationship between oil revenue, non-oil revenue, exchange rate and government expenditure, however, external debt exhibited a positive and insignificant relationship on government expenditure in the long run. There was a direct and significant relationship between the independent variables and government expenditure in the short run. The study therefore recommended deepening the oil and gas sector while significantly improving on the non-oil revenue for better economic outcomes.

ABSTRACT
A stock is one of the most considered instruments in investing. As with other types of investments, the return of the shares and the degree of risk incurred by the investor are noteworthy. To optimize the yield and minimize the risk, the investors might form a stock portfolio. However, there is a necessity to perform an adequate analysis to set up an optimal portfolio – a portfolio which potentially provides the highest level of profit at a certain level of risk. In this analysis, the risk level and the profit level of the stock portfolio are being compared. This research aims to determine portfolio formation using Single Index Models, Constant Correlation and Markowitz on LQ45 index stocks. The method used is descriptive. This research took samples of stocks that went into the index of LQ45 for four consecutive periods from January 2012 to June 2017. The result of the study indicated that the optimum portfolio formation with the Single Index Method is more considerable than the Constant Correlation Method. It is following the consideration that the return and risk levels in the Single Index Method are more significant than the Constant Correlation Method which is with a return rate of 13.56 per cent rather than the return level of the Constant Correlation Method of 5.01 per cent. In terms of the risk level, the Single Index Method is 5 per cent, while the Constant Correlation Method showed 3 per cent. The high level of risk in the Single Index Method parallels its more substantial return level. The result corresponds to the investment principle of high-risk, high-return. The more considerable risk level of the Single Index Method compared to the Constant Correlation Method is presumably rooted from the less diversified compared to those using the Constant Correlation Method.

ABSTRACT
This article based on survey results of 205 responses from smallholders to understand the situation of contract farming in the short food chain of Vietnam in a case study of arable farming. The results showed that, only 15% smallholders signed written contracts with input suppliers, 32% had oral contracts. Vegetable growing group participated in the contract farming with input suppliers the most while the cereals group had the lowest number of people signing written contracts with the supplier. Half of the respondents want and willing to sign a written contract with the input suppliers, the highest demand for belong to the vegetable and fruit tree planting group. More than half of the smallholders participated in the product selling contract, but only 15% of them signed a written contract for the selling of their products. The vegetable growing smallholders participated in the product selling contract the most, while the perennial crops participated the least, and only a few of planting cereals smallholders signed a written contract to sell their products. The smallholder who did not participate in the product selling contract faced some vulnerable problems and get more difficulties in the selling of their agricultural products. Even though, many smallholders were not ready to participate and to sign a written selling contract. In order to improve the situation by participating in the farming contract, it is necessary to increase smallholders' awareness of the benefits of contract farming. National and local governments should have mechanisms and policies to promote short food chain linkages through contracts farming to develop local economies, strengthen agriculture and rural areas, create sustainable livelihoods for smallholder, improve a safe food supply system, contribute to the implementation of integrated food strategy.

ABSTRACT
This study aims to examine the influence of human resource competencies, the role of internal auditors, the utilization of information technology and the application of the financial accounting system to the value of financial reporting information in the district government of East Aceh. The populations in this study were all regional work units within the East Aceh District Government, while the respondents were the head of the SKPD, the head of the accounting department and accounting staff, with total 66 respondents. This study uses primary data obtained from respondents through questionnaires. The method of analysis uses multiple linear regression analysis. The results of this study show that simultaneously the competence of human resources, the role of internal auditors, the utilization of information technology and the application of financial accounting systems affect the value of financial reporting information.

ABSTRACT
This aims of the research is to examine the influence of competence, objectivity, and auditor ethics on audit quality produced by Pidie and Pidie Jaya District inspectorates. The study population were 73 auditors working in Pidie and Pidie Jaya districts’ inspectorate offices in 2017. The data analysis technique used was multiple linear regression. The results showed that competency, objectivity, and ethics have a significantly positive effect on audit quality, either using simultaneous or partial statistical testing.

ABSTRACT
The purpose of this study is to analyze the financial performance of districts/cities in Aceh province by using regional financial independence ratios, own-source revenue, effectiveness ratios, regional financial efficiency ratios, harmony ratios, regional income and expenditure variances, and regional financial capability ratios. This study used a quantitative descriptive approach with the population of district/city governments in Aceh in 2013-2016. Data collection technique uses census methods. The results showed a very low district and city independence ratio in Aceh and the highest pattern of instructive relationships in Banda Aceh City, Gayo Lues district and Pidie Jaya district lowest. The effectiveness ratio of Subulussalam city is not effective, Aceh Besar district is very effective, on average throughout Aceh is quite effective. The financial efficiency ratio of Pidie district is quite efficient and the city of Sabang is less efficient in all districts and cities less efficient. The harmony ratio for the Gayo Lues district operating expenditure is the lowest and in Aceh Besar and Langsa districts the highest. The highest income variance is in Simeulue district and Aceh Besar district, while the lowest is in Nagan Raya district. The lowest shopping variance is in Lhokseumawe City and the highest is in the district of South Aceh. The district/city growth ratio from 2013-2016 was the highest in 2014 and the lowest in 2016. The ratio of the contribution of districts/cities across Aceh has a very poor category, while the highest is in Banda Aceh City.