ABSTRACT
Nigeria budgetary framework has over the years witnessed continuous expansionary fiscal policy, both in the recurrent and capital expenditure but there seems to be little or no corresponding effect on the growth of Nigerian economy. This study assesses the impact of fiscal policy on the growth of the Nigerian economy. It further attempted to determine the effect of the federal government expenditure and its significant on the growth of the economy. This study methodology adopted Philips-Perron (pp) unit root test, Johansen cointegration and error correction mechanism. The Ordinary Least Square (OLS) of multiple regression analysis was used for the model estimation. The analytical result showed that government recurrent expenditure has significant relationship with economic growth in Nigeria and that capital expenditure also impacted negatively on its economic growth during the period under study. Government tax revenue has a negative and significant relationship with economic growth in Nigeria, inflation is negative and insignificantly related to economic growth in Nigeria. Among others, the study recommended that government should carry out tax incentive measures to encourage the growth of industries and enhance productivity, increase budgetary capital allocation, and promote transparency in the budget implementation.

ABSTRACT
The Purpose of this research is to assess the current bidding practices &effectiveness of e-bidding system based on stakeholder perceptions. Structured questionnaires survey was conducted with 72, 45 and 39 numbers of clients, contractors and consultants respectively. Five focused group discussion were made for discussing practices, current rules and regulations, cartellig and ways to improvement further. Most of the respondents agreed that there is low & collusive bidding. E-Bidding reduces collusive bidding and this saves huge time and money of public entity. Poor regulatory environment as prime reason followed by Poor ethics and corporate governance ware the causes of collusive bidding. Advantages of e-bidding, respondents gave their ideas with their own thinking as w-index found is 0.045. This suggests contractors think just opposite of that employer. The bidding practice could be revised to average bidding method as a solution of low bidding and promotion of e-bid requires even more up to technologically advanced e-payment for contractors. This research would be useful for those who are involving in policy making and governing & implementing agencies like Public Procurement Monitoring Office, Department of Roads and for making necessary amendment in existing rules.

ABSTRACT
Banking industry is changing rapidly. With the development of international economy and competitive markets, also banks are affected, the main force in this environment is technological that case to break barrier of legal, geographic and industry and has create new products and services. The primary purpose of this research is to investigate the influence of trust, security, and perceived risk on digital banking adoption in Banda Aceh.The data used in this study is the primary data by spreading the online questionnaire by google form. The population in this study were the customers who used digital banking in Banda Aceh. Purposive Sampling had been used for sampling technique in this study. The amount of questionnaires that had been analyzed were 103 questionnaires. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model with SPSS (Statistical Package for Social Science). The results of this research showed that both trust and security have positively effect on digital banking adoption. Otherwise perceived risk has negatively effect on digital banking adoption.

ABSTRACT
This study is aimed to analyze the growth and inequality of economic development among 23 cities of Aceh Province in the period 2012 to 2016 and identify economic growth among 23 cities in Aceh Province that significantly affected the inequality. The data used by researchers are secondary data consisting of sequential data from 2012 to 2016 obtained from the Central Bureau of Statistics and Bank of Indonesia in Aceh. The results of this study concluded that the economic development inequality in Aceh as measured by the Entrophy Theil Index in the period 2012 to 2016 tended to relatively increased. Based on calculations and graphs of trendlines, it is known that the impact of high economic growth might lower economic development imbalance and activates the distribution of economic growth in an area. Meanwhile, if economic growth is low the economic development imbalance will be higher and inequality of economic growth in a region. So that for the overall trendine results 23 cities in Aceh Province are negative and the value of R2 = 0.087 percent, is relatively weak, because the independent variable cannot explain 0.087 percent of the variation in the dependent variable. Based on these findings, the government policy of Aceh Province needs to be taken to reduce the imbalance of economic development that makes an inequality in economic growth by increasing human resources (HR) and the source of capital of an area.

ABSTRACT
This study aims to analyze the influences of human resources competence, the application of accounting system, and internal control system together to the quality of local financial statements at SKPK Bener Meriah either jointly or partially. This research is a hypothesis testing research by using primary data source obtained by respondent through questionnaire instrument. This study is a census study because all members of the population were made respondents. Objects used in this study amounted to 45 SKPK in Bener Meriah Regency, but only 44 SKPK course that can be used as research objects because the Office Archives and Library respondents are not in place. Thus the sample of this study is 125 respondents from 44 SKPK in Bener Meriah Regency. The results showed that: 1). Competence of human resources, application of regional financial accounting system, and internal control system together affect the quality of local financial statements in Bener Meriah Regency; 2). Competence of human resources affect the quality of local financial statements in Bener Meriah Regency; 3). The application of regional financial accounting system has an effect on the quality of regional financial statement in Bener Meriah Regency; 4). Internal control system influences the quality of local financial statements in Bener Meriah Regency.

ABSTRACT
The aim of research is to investigate the influence of work rotation, and work culture on the employee performance of Dr. Zainoel Abidin Hospital either directly or indirectly through work satisfaction and work skill. The. population of this study covers all civil servants at the hospital numbering 989 people. The sampling techniques used in this survey are stratified probability sampling and minimum sample calculation using Slovin formula (Sekaran, 2010: 74), of which are 169 officers. The data analysis technique used is the Structural Equation Modeling (SEM) with AMOS 22 as a data- processing tool. The outcome of research indicated that since all 8 verificative hypotheses tested in this study have CR value above 1.96 or P value smaller than 0.05, all reseached independent variables that consist of work rotation and work culture have a significant influence on work satisfaction and work skill as well as on employee performance. But the intervening variables of on work satisfaction and work skill do not have a significant effect on employee performance of the hospital.

ABSTRACT
Green economy, Green jobs and Green growth are the buzzwords of the current times. The increased emission of carbons and the consequent loss of economic and social welfare are the concerns of both the national and international development agencies in recent years. It has created awareness among the people the need to protect the environment. The UN Millennium Development Goals and Sustainable Development Goals have also reiterated the importance of green economy. But, the transition from the existing accustomed economic growth models to a green growth model is not easy to attain. When we look at the principles of green economic model, one can see that it envisions the various aspects of economic, environmental and social principles. The economic dimension of green economy is based on the principles of recognition of natural capital and values, promotes resource efficiency and creates decent work and green jobs. The environment dimension of green economy relies on the principles of protection of biodiversity and ecosystems, respects planetary boundaries and ecological limits and promotes international environmental sustainability goals. Coming to the principles of social aspects, green economy envisions poverty reduction, well-being, livelihoods, social protection and access to essential services. Above all, the concept is equitable, fair and just-between and within countries and between generations. This paper is a modest attempt to review the conceptual cobwebs of the green economy concept with a view to create a sense of the need of a new growth model.

ABSTRACT
This study is to examine the factors that influence taxpayer compliance. Tax amnesty, reform of the tax administration system and understanding tax regulations are the factors that encourage increased taxpayer compliance. This study was conducted on corporate taxpayers and individual taxpayers registered on the Banda Aceh Primary Tax Service Office. Sampling used simple random sampling and it is obtained 379 samples. The time span in data collection starts from 10 June to 2 September 2019. Hypothesis testing is done using the multiple linear regression analysis approach. This study found that tax amnesty, reform of the tax administration system and understanding tax regulations have a positive effect on taxpayer compliance

ABSTRACT
The problem of poverty and how to reduce it remains the most pressing dilemma in the international development debate. More specifically, two questions are at the heart of much of academic research and public policy for development, namely: what is it that makes Sub-Saharan Africa (SSA) the poorest region in the world and what can be done to deliver the sustainable and broad-based economic growth required to address this? This paper seeks to provide an introduction to current debates on these two interrelated questions. We do not pretend to provide a comprehensive overview of a vast and ever changing body of academic literature and government policy. Rather, the paper has two main objectives. Firstly, we highlight the principal drivers and maintainers of poverty in SSA as we see them (building on a holistic approach to defining poverty) and, secondly, we critically discuss selected policies for economic development and poverty reduction. In addition, while there are many commonalities between countries in the region, there is also a great deal of diversity that a regional focus overlooks. Indeed, one of the main failings of development policies advocated by aid agencies has been an overly prescriptive, one-size-fits-all mentality that does not take country-specific constraints into account. We seek to chart a course between these extremes by dividing the drivers and maintainers of poverty into two broad categories: socio-economic factors (such as risk and vulnerability and low capabilities) and political economy factors (such as non-developmental politics, corruption and the ‘resource curse’). This approach aims to identify issues that can (at least partially) be addressed through public policy while also situating them in their broad political and institutional context. In particular, in many states in SSA, informal institutions (‘rules of the game’) are equally if not more important than formal ones. Such states often have a politics dominated by informal, patrimo