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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 6 Documents
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Search results for , issue "vol. 6 no. 8 (2026)" : 6 Documents clear
THE ROLE OF ARTIFICIAL INTELLIGENCE IN ENHANCING CUSTOMER VALUE: THE MEDIATING ROLE OF CUSTOMER INSIGHT—AN APPLIED STUDY ON THE E-COMMERCE SECTOR IN IRAQ Jarjees Omair Abbas
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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Abstract

This study intends to investigate the impact of artificial intelligence (AI) technologies towards improving customer value by users of e-commerce applications in Iraq, through examining the mediating effect of customer insight (CI) in this regard. This study relies on a critical analytical review of the most recent theoretical and applied literature pertaining to AI methods applied in real life including continuous experience personalization, smart recommendations systems, chatbots, predictive analytics, and intelligent automation and their influence on the formation of the perceived customer value in its functional, economic, emotional, and social aspects through customer insight acting as the organization’s capability to transform big data in the valuable marketing mining knowledge. Formed was a conceptual model asserting the direct influence of AI on customer value (H1), the impact of AI on customer insight (H2), and the impact of customer insight on customer value (H3), along with the mediating role of customer insight in the AI–customer value linkage (H4). A complex methodology was developed, involving a 52-item questionnaire instrument which utilized already validated measures (20 items related to AI, divided among five subcategories, 16 items related to customer insight and 16 items relevant to customer value). Suggested population and sample of the study comprised active users of e-commerce applications in Iraq, and data analysis was done by means of Partial Least Squares Structural Equation Modeling (PLS-SEM), a software that is trusted in marketing studies and is widely adopted in those types of research. According to the theoretical implications of the research, the mere investment in AI capabilities does not guarantee maximum customer value unless the results are successfully transformed into useful customer knowledge that leads the marketing decisions. The findings contain practical implications for e-commerce companies in Iraq and suggestions for future research.
RENEWABLE-ENERGY INVESTMENT AND MACROECONOMIC DIVERSIFICATION IN IRAQ: QUARTERLY EVIDENCE FROM AN ARDL–ERROR-CORRECTION FRAMEWORK, 2013–2024 Imad Yasir Hussein
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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Financing will be relevant to investment attraction, labor market performance, electricity mix, and economic diversification in a hydrocarbon-dependent country like Iraq due to its ongoing electricity shortages. The present study offers the first quarterly, multi-outcome econometric evidence for Iraq, considering relationships between investment in renewable energy and four development indicators, namely net foreign direct investment (FDI) inflows, unemployment, fossil fuel dependency in electricity generation, and non-oil dependency in gross domestic product (GDP), based on 48 observations from 2013Q1 to 2024Q4. Complementary unit-root tests and structural-break tests were performed to estimate outcome-specific autoregressive distributed lag (ARDL) models. The level relationships for all four equations were supported by exact small sample bounds tests. A 1% rise in renewable-energy investment led to a 0.00745-percentage-point rise in FDI, a 0.0110-point drop in unemployment, a 0.0111-point drop in fossil-fuel electricity dependence, and a 0.0208-point increase in the share of non-oil GDP. The error-correction coefficients varied between −0.539 and −0.914, which suggests that the adjustments were statistically supported and were moving towards equilibrium. The focal short- and long-run coefficients remained important following the procedures of Benjamini–Hochberg adjustment and Newey–West inference, while heteroskedasticity was observed in the unemployment equation, and the FDI robustness specification needs to be harmonized. The results from the Toda–Yamamoto tests revealed the predictable and partly bidirectional relationship between renewable investment and FDI and non-oil share from the project's start time. The results do not reveal cause-and-effect policy impact, but rather the stable equilibrium associations, and they emphasize the role of data provenance and shock-dependency in the inference process to understand conflict-affected economies.
THE IMPACT OF ARTIFICIAL INTELLIGENCE AND ROBOTIC PROCESS AUTOMATION ADOPTION ON ACCOUNTANTS’ PERFORMANCE: THE MEDIATING ROLE OF DIGITAL COMPETENCE Maytham Mosa Jenker
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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The rapid adoption of emerging digital technologies is transforming the accounting profession and changing the skills and capabilities required of accounting professionals. Artificial Intelligence (AI) and Robotic Process Automation (RPA) have become increasingly important technologies for automating routine accounting activities, improving process efficiency, reducing errors, and supporting professional decision-making. However, the extent to which the adoption of these technologies translates into improved accountants’ performance may depend on accountants’ ability to effectively utilize digital technologies. Accordingly, this study aims to examine the impact of AI and RPA adoption on accountants’ performance and to investigate the mediating role of digital competence in these relationships. The study proposes an integrated conceptual model in which AI adoption and RPA adoption represent the independent variables, digital competence represents the mediating variable, and accountants’ performance represents the dependent variable. The proposed model is intended to provide empirical evidence on how technological adoption contributes to accounting professionals’ performance and whether digital competence represents an important mechanism through which these technologies generate professional value. The study is expected to contribute to the accounting literature by integrating technological adoption and human digital capabilities within a single analytical framework and to provide practical implications for organizations, accounting firms, and professional institutions seeking to enhance accountants’ performance in increasingly digital work environments.
IMPORTS FROM CHINA AND THEIR IMPLICATIONS FOR SELECTED MACROECONOMIC VARIABLES IN IRAQ DURING THE PERIOD 2000–2023 AN ANALYTICAL ECONOMETRIC STUDY USING THE SVAR MODEL Iqbal Hashem Mutashar
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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Abstract

This research is intended to examine how China's exports have affected some of Iraq's main macroeconomic indicators for the time period 2000-2023. In order to realize that goal, the SVAR structural vector autoregression model was used in this study because of its ability to analyze the dynamic interdependencies between economic variables. For this purpose, we were able to use yearly data for Iraq provided by the IMF, the World Bank, UN Comtrade database, COSIT and other sources. The variables used in this study were import volume from China (IMP) and inflation rate (inf); unemployment rate (UNP) and real gross domestic product (RGDP); exchange rate (exr) and money supply (m2). As is clear from this study's findings, Chinese import volumes are an important determinant of the Iraqi economy, especially as it relates to inflation rates and unemployment. Import shock has been shown to account for 25-31 percent of all variations in the inflation rate, and 22-25 percent of all variation in the unemployment rate over time.
THE IMPACT OF THE BLUE SWAN ON THE QUALITY OF FINANCIAL REPORTING: AN EMPIRICAL STUDY AT BAGHDAD SOFT DRINKS COMPANY Haider Layedh Meteab
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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The research paper aims to develop an accounting framework for measuring capital and strategic changes as a test of Blue Swan theory for the quality of financial reporting. The Blue Swan Index (BSTI) was devised to measure the level of transformation. Moreover, Financial Reporting Quality Index (FRQI) was proposed based on the four financial indices: ROA, ATR, EQ and OCFA are key determinants of Corporate Income Tax Non-Compliance by manufacturing companies in Sri Lanka. The analysis of annual financial accounts for the years (2016-2025) for the Baghdad Soft Drinks Company was carried out using a descriptive analytical approach. According to the researcher, descriptive statistics, correlation analysis, simple linear regression, Analysis of Variance (ANOVA), and Analytic Hierarchy Process (AHP) have been used to test hypotheses and construct the Blue Swan Index. The study established that there is a correlation between the Blue Swan Index (BSTI) and the Financial Reporting Quality Index (FRQI). The BSTI was also found to affect the FRQI positively and significantly, according to the results. Besides the investigation of investment policies, a new accounting concept dubbed the Blue Swan has also been introduced. Two other composite indices have been developed which may be used for assessment and which assist decision making. It also enhances the accounting literature on financial reporting quality. An analysis of the Blue Swan Index (BSTI) and Financial Reporting Quality Index (FRQI) as well as capital shifts of listed companies in Bangladesh.The Blue Swan index (BSTI) along with Financial Reporting Quality Index (FRQI) helps predict capital transformations as evidence from Bagdad soft drink company.
ACCOUNTING DISCLOSURE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE STANDARDS AND ITS IMPLICATIONS FOR COMPANIES' FINANCIAL PERFORMANCE: APPLIED STUDY Waleed Sameer Hammood
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 8 (2026)
Publisher : Universitas Negeri Malang

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The research aims to clarify the role of accounting disclosure regarding environmental, social, and governance (ESG) standards in enhancing the financial performance of companies, by determining the level of disclosure of these standards and analyzing the nature of the relationship and impact between accounting disclosure and financial performance in the industrial companies sample listed on the Iraq Stock Exchange. The scientific contribution of the research lies in combining accounting disclosure of ESG standards and financial performance within a single research framework, which enriches the accounting literature related to non-financial disclosure and sustainability, as well as providing an empirical guide from the Iraqi environment that can benefit researchers and those interested in developing disclosure and governance practices in companies. The theoretical framework of the research is based on addressing the concepts and foundations related to accounting disclosure of ESG standards, as well as the concept of financial performance and its indicators and the relationship between the two variables. As for the practical framework, it involved studying a number of industrial companies listed on the Iraq Stock Exchange, analyzing the level of disclosure regarding environmental, social, and corporate governance standards, and measuring financial performance using a set of financial indicators. Then, the relationship and impact between the research variables were tested using appropriate statistical methods. The research reached a set of results, the most notable of which was that the level of accounting disclosure was relatively high, with an overall arithmetic mean of (3.34) and a relative importance of (67%). The results also showed a positive and significant correlation between accounting disclosure and the financial performance of the companies, which reached (0.625**). It was also found that there is a positive and significant impact of accounting disclosure on financial performance, with an impact factor of (0.627) and a coefficient of determination (R²) of (0.390), which means that accounting disclosure explains (39%) of the variance in the financial performance of the companies in the study sample.

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