https://biarjournal.com/index.php/rowter/issue/feedRowter Journal2026-07-31T03:38:49+00:00Editorial Teamrowterjournal@gmail.comOpen Journal Systems<p align="Justify"><a href="https://issn.lipi.go.id/terbit/detail/20220211071547645" target="_blank" rel="noopener"><strong>ISSN: 2828-1950 (Online)</strong></a></p> <p align="Justify"><strong>Ȓowteɍ Journal: </strong>is an international journal using a peer-reviewed process which focuses on economy, business, stock exchanges, trade, currency and export import published in January and July by Britian International for Academic Research Publisher (BIAR-Publisher). It is released both in online and printed version</p> <p align="Justify"><a href="https://scholar.google.com/citations?hl=en&user=i8UcO8MAAAAJ" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/google_scholar.png" alt=""></a><a href="https://journals.indexcopernicus.com/search/details?id=122678&lang=en" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/copernicus2.png" alt=""></a><a href="https://search.crossref.org/?from_ui=&q=2828-1950" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/crossref1.png" alt=""></a><strong> </strong></p> <p align="center"> </p>https://biarjournal.com/index.php/rowter/article/view/1423The Impact of Green Products on the Performance and Sustainabiity of Small and Medium Enterprises in Abuja, Nigeria2026-02-10T09:18:30+00:00Iboridaibr454@outlook.comEmmanuel Ajibade12345greyof@gmail.com<p><em>Brand innovation is a critical strategic lever in highly competitive markets, yet its empirical link to economic outcomes in emerging telecommunications sectors remains underexplored. This study examines the economics of brand innovation and its impact on market efficiency in Nigeria’s telecommunications sector, drawing on evidence from South-West Nigeria. Grounded in Schumpeter’s Theory of Innovation and Porter’s Competitive Forces Model, the research analyzes how product, process, positioning, and paradigm innovations influence allocative, productive, and dynamic efficiency. A descriptive and causal research design was employed, collecting primary data from 400 subscribers via structured questionnaires, complemented by secondary data from the Nigerian Communications Commission (NCC). Data were analyzed using descriptive statistics, correlation, and multiple regression. Findings reveal that brand innovation has a statistically significant positive impact on market efficiency (β = 0.409, p < .001), explaining 52.1% of its variance. Process and paradigm innovations were identified as the most potent drivers, highlighting the importance of operational excellence and business model transformation. The results further indicate that competitive intensity and regulatory frameworks mediate the translation of innovation into tangible efficiency gains. This study provides novel empirical evidence from an African context, demonstrating that strategic brand innovation is a key determinant of market efficiency. It offers practical insights for telecom operators to prioritize impactful innovations and recommends that regulators foster innovation-friendly policies to enhance sectoral performance and consumer welfare.</em></p>2026-02-10T09:18:30+00:00Copyright (c) 2026 Rowter Journalhttps://biarjournal.com/index.php/rowter/article/view/1438Financial and Operational Non-Disclosure and Corporate Tax Compliance in Nigeria: Evidence from the Telecommunications Sector2026-03-02T07:26:47+00:00Oladipo Lawrence Babajideola@outlook.com<p><em>The telecommunications sector plays a pivotal role in Nigeria’s digital economy and constitutes a major contributor to government revenue. However, increasing concerns have emerged regarding financial and operational non-disclosure practices within the sector and their implications for corporate tax compliance. This study investigates the intersection between non-disclosure practices and corporate tax compliance in Nigeria’s telecommunications industry. Anchored on corporate governance and regulatory compliance theory, the study examines how financial non-disclosure (such as underreported revenues and undocumented related-party transactions) and operational non-disclosure (including unreported data breaches and undisclosed network expansions) affect tax assessment accuracy, audit effectiveness, and compliance outcomes. Using a mixed-methods approach covering the period 2020–2025, the study analyzes regulatory frameworks, audit records, and stakeholder perceptions. The findings are expected to provide policy-relevant insights for harmonizing data protection obligations with tax transparency requirements, thereby strengthening fiscal accountability in Nigeria’s digital economy.</em></p>2026-03-02T00:00:00+00:00Copyright (c) 2026 Rowter Journalhttps://biarjournal.com/index.php/rowter/article/view/1517A Systematic Review of Internet of Things (IoT) Applications in Sustainable Project Management in Ethiopia2026-06-13T04:47:52+00:00Belay Sitotaw Goshuasgfscsyt@outlook.comMuhammad Ridwanasgfscsyt@outlook.com<p><em>The rapid advancement of Internet of Things (IoT) technologies has created significant opportunities for sustainable project management in developing countries, including Ethiopia. As Ethiopia advances initiatives such as the Digital Ethiopia 2030 strategy, smart city programs, and climate-resilient development policies, IoT integration has become increasingly important in infrastructure, agriculture, energy, and environmental management. This systematic review examines the current applications, benefits, and challenges of IoT in sustainable project management within the Ethiopian context. The study employed a structured review methodology using academic databases, institutional repositories, government publications, and peer-reviewed literature. A total of 23 relevant studies and policy documents were critically analyzed using thematic synthesis approaches to identify sectoral applications, sustainability contributions, and implementation barriers. The findings indicate that IoT applications in Ethiopia are concentrated in construction and infrastructure, agriculture, energy systems, and environmental monitoring. IoT technologies improve economic sustainability through operational efficiency, resource optimization, and reduced maintenance costs. Environmental sustainability benefits include real-time monitoring of ecosystems, efficient resource utilization, and climate resilience. Social sustainability outcomes involve enhanced food security, infrastructure safety, and public service reliability. However, adoption remains constrained by inadequate infrastructure, high implementation costs, limited technical expertise, cybersecurity concerns, and weak institutional coordination. The study concludes that IoT technologies possess substantial potential to support sustainable development in Ethiopia. The review recommends increased investment in digital infrastructure, technical capacity building, localized innovation, and stronger regulatory and cybersecurity frameworks.</em></p>2026-06-13T04:47:09+00:00Copyright (c) 2026 Rowter Journalhttps://biarjournal.com/index.php/rowter/article/view/1556Geopolitical Risk and Macroeconomic Spillovers in a Frontier Market: The Sectoral Transmission of the US–Iran–Israel Conflict to Ethiopia2026-07-28T05:23:22+00:00Belay Sitotaw Goshusvdvjnbdh@outlook.com<p style="text-align: justify; line-height: 115%;"><span style="font-size: 11.0pt; line-height: 115%;">The escalating geopolitical tensions between the United States, Iran, and Israel in 2025–2026 have generated significant global economic disruptions through oil price volatility, maritime chokepoint closures, and trade route diversions. Frontier markets, particularly landlocked, net oil-importing economies, face asymmetric vulnerability to such distant geopolitical shocks. This study examines the transmission channels and sectoral impacts of the US–Iran–Israel geopolitical conflict on Ethiopia's economy, providing a disaggregated analysis of how the shock propagates across productive sectors. Drawing on projections from the International Monetary Fund, the World Bank, national authorities, and sectoral reports, the analysis employs a qualitative and analytical approach, synthesizing available data to construct a comprehensive sectoral impact assessment across energy, maritime trade, agriculture, industry, transport, construction, and household welfare. Findings: The conflict transmits through four primary channels; energy prices, maritime logistics, agricultural inputs, and remittances. While Ethiopia's GDP growth remains robust at 9.2 percent, inflation has accelerated to 13.9 percent, reversing prior moderation. The fiscal position faces strain from increased subsidy outlays, and the birr faces persistent depreciation pressure. Agriculture confronts acute vulnerability through fertilizer shortages (a 68%channels: urea price surge) and elevated shipping costs; the industry faces rising energy costs and supply chain bottlenecks; transport experiences soaring operational costs; and urban households bear the regressive burden of rising food prices, with 15–15. 9 million people are facing a crisis or emergency food insecurity. Ethiopia's experience exposes profound structural vulnerabilities characteristic of frontier markets. The crisis offers a strategic opportunity to accelerate the renewable energy transition, diversify supply chains, and strengthen macroeconomic buffers. Recommendations: Policymakers should establish strategic fuel reserves, diversify port access and fertilizer sources, maintain fiscal consolidation while protecting pro-poor expenditures, and adequately fund social safety nets. Channels:</span></p>2026-01-31T00:00:00+00:00Copyright (c) 2026 Rowter Journalhttps://biarjournal.com/index.php/rowter/article/view/1560From Billions of Seedlings to Sustainable Livelihoods: A Critical Review of Ethiopia's Green Economy Strategy, Afforestation Outcomes, and Community Co-Benefits2026-07-31T03:38:49+00:00Belay Sitotaw Goshuacnb@outlook.com<p><em>Ethiopia's Green Legacy Initiative (GLI), launched in 2019, represents one of the most ambitious reforestation programs globally, aiming to plant 50 billion seedlings by 2026. This critical review synthesises evidence on the GLI's policy architecture, ecological outcomes, community co-benefits, and implementation challenges, drawing on peer-reviewed literature, policy documents, and empirical studies published between 2011 and 2026. The review reveals remarkable quantitative achievements: over 48 billion seedlings planted district forest cover expansion from 17.2% to 24%, soil erosion reduction from 1.9 billion to 208 million tonnes annually, and the creation of over 767,000 jobs. However, significant implementation gaps persist. Independent studies report seedling survival rates as low as 39.80% at the district level, substantially below the 85% officially reported, while 90,000–100,000 hectares of forest continue to be lost annually. Community benefits remain unevenly distributed, with smallholder farmers facing compliance challenges under international regulations such as the EU Deforestation Regulation (EUDR). Institutional weaknesses in law enforcement, data systems, land tenure, and coordination, compounded by a critical financing gap, with only 6% of the required US$7.5 billion annual budget available, undermine long-term sustainability. The review concludes that transitioning from quantity-focused planting to quality-oriented ecosystem restoration, strengthening participatory governance, enhancing monitoring and evaluation systems, and scaling up private sector engagement are essential pathways forward. Ethiopia's experience offers valuable lessons for the Global South on navigating the complex terrain of environmental restoration, economic development, and social equity, demonstrating that political will and mass mobilization must be complemented by robust institutional frameworks and equitable benefit distribution to achieve lasting impact.</em></p>2026-07-31T03:38:14+00:00Copyright (c) 2026 Rowter Journal