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Vira Setia Ningrum
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Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Published by Universitas Negeri Malang
ISSN : -     EISSN : 27981193     DOI : https://doi.org/10.17977/um066
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ekonomi Bisnis dan Pendidikan (JEBP) is a scientific journal in the business, economy, and education fields. This journal focuses on theoretical and empirical studies in the field of economy, business, and education. It welcomes research in the areas of economic development, economic behavior, digital economy, economy education, economy system, finance and banking, small and medium enterprises, financial management, development of a company, finance of a company, business and economic learning, learning instruments, learning achievement, teaching and learning strategies, learning assessment, as well as learning media.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "vol. 6 no. 7 (2026)" : 4 Documents clear
THE ROLE OF DIGITAL MARKETING TRANSFORMATION IN ACHIEVING COMPETITIVE ADVANTAGE FOR THE EDUCATIONAL INSTITUTION: AN ANALYTICAL STUDY OF THE OPINIONS OF A SAMPLE OF FACULTY MEMBERS AT AL-NOUR UNIVERSITY Jarjees Omair Abbas; Sara Azzam Saadi Hassan
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 7 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i7.2026.2

Abstract

The research aims to determine the role of digital transformation in marketing in regarding to attaining the competitive edge for the educational institution. This research was carried out at Al-Nour University. At the current pace of technological advancements, it is required that the education sector, especially Al-Noor University, keeps up with technological and digital advancements along with utilizing them in its scientific, administrative, and technical functions in order to attain competitive advantage. To achieve the goals of the study, the analytical method was employed to obtain findings and relied on data sources, by circulating questionnaires, which included sample of (100) members of Al-Noor University. The analysis was done by the researchers based on statistical analysis program (SPSS v25) and (Smart PLS) program. Results indicated that there has been a highly meaningful positive connection and impact of digital marketing transformation in regards to attaining a competitive edge for Al-Noor University. The research has come to a conclusion that the shift towards digital marketing contributes to the better responsiveness of educational institutions to changes in the market and enhances their innovativeness and ability to provide great services for their clients, thus contributing to gaining competitive edge for the Al-Noor University.
AUDIT EFFICIENCY AND ITS ROLE IN ACHIEVING THE SUSTAINABILITY OF FINANCIAL REPORTING UNDER IFRS Abdulqudoos Hussein Mohammed; Mohammed A.ALHasan Mohammed
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 7 (2026)
Publisher : Universitas Negeri Malang

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Abstract

The study aimed to identify the impact of auditing as a profession that seeks to create value for the organization and confidence in financial data on the sustainability of international financial reporting in accordance with International Financial Reporting Standards (IFRS) and the extent of its impact on the efficiency of the organization. To achieve the research objectives, the descriptive and analytical approach was used, which relies on studying reality or phenomena and is concerned with describing them accurately. The questionnaire was used to collect data, and statistical analysis, regression analysis, correlation, and validity and reliability testing were employed. In addition, available references, periodicals, and the Internet were used to cover the theoretical aspect. The research community consists of Iraqi banks listed on the Iraq Stock Exchange. Based on the analysis of the opinions of the study sample, the responses to questions (1, 2, 4, 6, 7, 10) received the highest acceptance rate regarding the ability of International Accounting Standards to influence the Iraqi environment, whether among management, investors, or the public, with a strong acceptance level on the Likert scale. Meanwhile, Question (9), which relates to whether the experience, academic, and professional standing of the accounting staff within the bank positively influences the sustainable financial reporting process, received the lowest arithmetic mean of 3.24. Based on these findings, the study recommended that the administration of banks must keep pace with compliance with International Financial Reporting Standards (IFRS) by strengthening commitment to the auditing profession and activating its role through expanding the auditor’s framework to include analyzing the economic and regulatory conditions of the bank, which can have an important impact on its continuity, thus contributing to creating its sustainability.
WORK STRESS AND ITS IMPACT ON THE PERFORMANCE OF AGRICULTURAL EXTENSION WORKERS IN NINEVEH GOVERNORATE Talal Saeed Hameed; Osama Layth Mohammed Faeq
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 7 (2026)
Publisher : Universitas Negeri Malang

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Abstract

The research was conducted in Nineveh Governorate and included all employees working in agricultural extension in the Directorate of Agriculture of Nineveh, and the research aims to identify the level of work pressures that affect workers in agricultural extension, identify the correlation between work pressures and each of the independent variables, identify the most important proposals that reduce the work pressures facing workers in agricultural extension. The research included (206) employees, including the sample of the initial test (pre-test) of (30) employees to extract stability, thus reaching the research community (176). A simple proportional random sample was selected by (50%) from the total population, so the final research sample is (88) employees. The data were collected through the questionnaire form, which consisted of two parts, the first of which included the independent variables of the respondents. The second part included a measurement to measure work pressure on workers in agricultural extension, which consisted of (22) items on the most important work pressures facing agricultural extension workers. The results showed that more than half of agricultural extension workers are exposed to work stress while working to a low degree. The variables (level of education, age, professional ambition) had a significant correlation with work pressures. Also, the proposal (increasing incentives and material and moral rewards) was a priority among the proposals proposed by the respondents.
ROLE OF CYBER SECURITY ABOUT IMPROVING OF DECISIONS OF STRATEGIC FINANCIAL: AN EXPLORATORY STUDY OF UNIVERSITIES OF IRAQ Rahman Zghair Hussein; Mohammed Safaa Salman
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 7 (2026)
Publisher : Universitas Negeri Malang

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Abstract

The main objective of this study is to examine the impact of the technical, organizational and human elements of cyber security on the capacity of financial management in Iraqi universities to make sound and reliable financial decisions. Digital systems use in financial and administrative methods, particularly. The two researchers found that the Iraqi universities have experienced an unprecedented growth. Therefore, this research aims to concentrate the growing concern of university management in information security, particularly in the current international and local environment of growing cyberattacks and data manipulation, which can have a negative effect on the credibility and clarity of financial statements and on the sustainability of investment plans. The two researchers also shared with the relevant parties and compared among the universities the differences related to digital infrastructure and the availability of qualified staff. The disparities directly affect the robustness or susceptibility of cybersecurity frameworks and information security strategies. The research method was descriptive-analytical, and the most important tools used in it were the questionnaire which included 120 forms distributed to a sample of students consisting of administrative and financial employees, faculty members from different public and private Iraqi universities. The aim was to gather field data that would add to obtaining accurate scientific outcomes. The statistical analysis showed that the reliability coefficient obtained for all the research variables was 0.767 and the validity coefficient was 0.876. These values signal a strong degree of internal consistency and verify the suitability of the study variables for next statistical analyses. Furthermore, the results showed that all the main research variables had a significant and strong correlation (0.05), and all were important. Data were also analyzed using a number of appropriate statistical methods and tested with the hypotheses of the study.

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