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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 323 Documents
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ACCOUNTING FOR CARBON EMISSIONS UNDER ESG STANDARDS AND ITS REFLECTION ON COST MANAGEMENT FOR ECONOMIC UNITS Nawfal Hussein Abdullah
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 5 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i5.2026.4

Abstract

The research aims to explain the knowledge pillars of carbon emission accounting and its role in cost management under ESG standards In view of the development in the business environment, it has become necessary for companies to estimate reports that include information describing the economic unit, as well as identifying and evaluating emission limits, in addition to optional information related to the performance and procedure of reducing carbon emissions, which makes companies either challenging in disclosing carbon emissions within the scope in order to avoid paying the costs of fines as well as adopting responsibility. In order to achieve the goal of the research, the research was applied in the Dijlah Animal Production Company in Baghdad, Iraq, where the indicators of ESG standards were employed and the extent of compatibility of these indicators with the accounting of carbon emissions and the reflection of this on cost management in the economic unit.
ESTIMATING AND SELECTING VARIABLES FOR A CONDITIONAL QUANTILE REGRESSION MODEL USING PENALTY FUNCTIONS Mohammed Ibrahim Zamel
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 6 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i6.2026.1

Abstract

Penalised quantile regression is an optimal method for variable selection when confronted with a substantial number of explanatory variables. Certain factors may exert no influence on the response variable, thereby complicating the model and rendering it challenging to interpret. This research concentrates on variable selection utilising punitive functions (lasso) and (MCP), and evaluates them according to the mean square error criterion (MSE) for estimate purposes. Utilising the metrics of false positive rate (FPR) and false negative rate (FNR) to evaluate the estimator's efficacy in variable selection, simulated experiments revealed that the MCP estimator excels in both estimation and variable selection.
THE USE OF ENVIRONMENTAL MANUFACTURING STRATEGY IN IMPROVING RESOURCE EFFICIENCY: A CASE STUDY OF WASIT TEXTILE AND SEWING FACTORY Haider atta zabin
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 5 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i5.2026.6

Abstract

Throughout the world, the manufacturing sector is facing growing pressure to find a balance between industrial productivity and environmental stewardship. Nonetheless, the pathways through which environmental manufacturing strategies lead to tangible benefits in resource efficiency are still poorly understood, especially in developing-country industrial settings. Abstract Objective: The study explores the relationship between environmental manufacturing strategy (EMS) and resource efficiency (RE) in textile manufacturing sector, with particular attention to the Wasit Textile and Sewing Factory in Iraq. We employed a quantitative, survey-based methodology. A well-structured questionnaire on a five-point Likert scale was used to conduct a field survey on 70 employees at administrative and technical levels and out of which 67 responses were returned useful, yielding a total response rate of 95.71 per cent. GPP and EDI: Two main Dimensions of EMS were treated as independent variables and RE including material, energy and water consumption: Dependent variable IBM SPSS Statistics version 26 was used to perform descriptive statistics, a Cronbach alpha reliability analysis, one-sample t-tests, Pearson correlation analysis and multiple regression modelling. Results indicate GPP (β = 0.521, p < 0.001) and EDI (β = 0.412, p < 0.001) both have statistically significant positive effects on RE and the model explains 71.0 per cent of the variance of RE (R² = 0.710) combined. The findings suggest factory management to institutionalise systematic environment practices and put in place investment contracts on cleaner production technologies and bio-design principles through the initial stages of the product development life cycle.
DIGITAL TRANSFORMATION AS A STRATEGIC LEVER FOR ENHANCING SUSTAINABLE DEVELOPMENT IN IRAQ: AN ANALYSIS OF REALITY, STRUCTURAL CHALLENGES, AND FUTURE DEVELOPMENT OPPORTUNITIES Hassan Abdullah Ahmed
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 6 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i6.2026.5

Abstract

This research aims to provide a realistic analysis of digital transformation in Iraq during the period 2015-2025 and explore the most important strategic differences for social development. This is achieved by examining the alignment between digital indicators and development indicators, identifying the overarching challenges facing these companies, and anticipating future opportunities for advancement. The research employs a descriptive and analytical approach, relying on data from the Central Statistical Organization, the Central Bank of Iraq, and the United Nations Development Programme, as well as relevant academic literature. The research found a strong correlation between social transformations and digital libraries, manifested in digital contributions to improving financial security, managing government services, and providing access to services and services. However, the impact of digital transformation remains below expectations due to a set of structural challenges, most notably the weakness of the digital infrastructure, the continued dominance of traditional methods in the Iraqi economy, the weakness of local resources, and the limited availability of digital skills. The research concludes that Iraq's success in achieving comprehensive development during this period hinges on establishing an integrated development model for companies based on investment and digital knowledge.
STRATEGIC CLARITY AND ITS FUNCTION IN DEVELOPING THE DIGITAL STRATEGY: AN ANALYTICAL STUDY OF THE VIEWPOINTS OF A SAMPLE OF ACADEMIC LEADERS AT THE UNIVERSITY OF KUFA Ikram Adnan Al-Dhalim
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 6 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i6.2026.2

Abstract

This study looks at how well a strategy is defined affects the development of digital approaches at Kufa University. Three elements—clear goals, well-defined activities and procedures, and efficient resource allocation—defined strategic clarity; the digital plan covered topics including digital infrastructure, digital culture, and innovation in the digital sphere. A descriptive-analytical technique was used and academic leaders—deans, associate deans, and heads of departments—were surveyed. Out of 95 questionnaires sent, 93 legitimate responses were returned and examined using SPSS program. The results showed that participants showed great levels of digital strategy as well as strategic clarity. The results also showed a major beneficial link between strategic clarity and digital strategy (r = 0.871, p < 0.01). Furthermore, regression analysis confirmed that strategic clarity significantly influences digital plans and explains 75.9% of their variation (R² = 0.759). Among the several facets of strategic clarity, the clearest link to digital strategy shown was objectives' clarity. The study finds that increased strategic clarity is essential for accelerating digital transformation efforts and improving the results of online projects in higher education institutions.
IMPACT OF BIG DATA AND VALUE STREAM INTEGRATION ON RATIONALIZING COST DECISIONS: A LEAN ABC MODEL Haider Atta Zabin
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 6 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i6.2026.3

Abstract

This research seeks to show the important integration of BDA and VSM strategy in rationalizing operative and manufacturing cost reduction decisions from a serval application within industrial and metallurgical zero-growth sectors, alleviating some pre-determined constraints of conventional cost accounting under the Unified Accounting System. In pursuit of this aim, it employs a descriptive-analytical approach to ground the theoretical foundation, reinforced by an applied simulation method. A complex quantitative and analytical simulation model was built using the macro-indicators and relative weights related to the financial statements (FS) of Fayadh Al-Qasim Industrial Company? FS for 2020. In this model, Lean Activity-Based Costing (Lean ABC) with variance and digital cost-driver analysis is developed on a sample of 5,616 units actual production and assembly cycles for the complete 2.5-foot air cooler production line consisting of plate cutting, chassis pressing and components/Motor assembly. These analyses and empirical results resulted in the unequivocal endorsement of an overarching comprehensive integrative hypothesis. The findings show that industrial cloud computing, IIoT and unified digital platforms can help the management accountant achieve a microscopic view of resources and the factory floor. This functionality also allows for identifying and driving out non-value-added activities and waste costs that were previously masking true product costs and responsibility centers, while improving overhead & production services tracing efficiency by 54.34. Thus, this integration resulted in a 31 reduction for total cost per unit, achieving unit savings of IQD 60628 and resultant annual accumulation of the costs for plant of 340486848 IQD without affecting quality control conditions and religion for final product inspection. The study explicitly advises investing in big data and computer numerical control (CNC) technology infrastructures, moving towards automated pull systems for documents and materials, as well as training the economic and technical staff on Process Mining tools to ensure guaranteed proactive cost containment measures for proper sustainable competitiveness.
THE ROLE OF BANKING CREDIT IN PROMOTING GROSS DOMESTIC PRODUCT GROWTH IN IRAQ DURING THE PERIOD (2004–2022) Sami Kamil Abd
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 6 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066.v6.i6.2026.4

Abstract

The research was mainly based on clarifying the concept of bank credit and gross domestic product and investigating the direction of the relationship between them based on annual data for the period 2004-2022, Analyzing the total bank credit, both contractual and monetary, and knowing the extent of its impact on economic growth (gross domestic product, What confirms this is the development of economic plans and permanent reforms adopted by countries in order to ensure the development of the total bank credit provided and achieve its positive effects on the macroeconomic variables in general and the gross domestic product in particular. The problem of this research revolves around the following two main questions: Are the variables of the total bank credit (contractual and monetary) The research reached several results, the most important of which is the direct relationship between the total bank credit granted and the gross domestic product during the research period, in addition to the increase in the gross domestic product during the research period regardless of the economic, political and social conditions and its great connection to the export of crude oil, Among the most important proposals presented by the study is the need for economic decision makers in the country to pay attention, focus on, and monitor the development of the volume of contractual bank credit, as well as work to achieve security, political, and social stability. The Central Bank of Iraq must enact laws that direct bank credit toward productive economic sectors and the growth they achieve in the gross domestic product.
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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
FISCAL POLICY AND ITS ROLE IN ADDRESSING UNEMPLOYMENT IN IRAQ (2010-2020) Sabah Ahmed Asmaeel
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 6 No. 4 (2026)
Publisher : Universitas Negeri Malang

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Abstract

Unemployment is one of the most serious economic and social problems facing the Iraqi economy. At the time unemployment in Iraq worsened significantly after 2010 due to political and security changes, compounded by the rentier structure of the oil-dependent economy. This research aims to analyze the role of fiscal policy, through its instruments of government spending, tax revenues, and public debt, in addressing unemployment in Iraq during the period 2010-2020. The research employed a descriptive-analytical approach, utilizing data from the Central Bank of Iraq and the Ministry of Planning. The study found an economic relationship between fiscal policy and unemployment; however, this relationship was not sufficiently effective due to the dominance of consumer spending over investment spending, weak tax revenues, and fluctuating oil prices, which negatively impacted financial stability. The research recommends restructuring government spending to favor investment, diversifying revenue sources, and supporting the private sector and labor-intensive sectors such as agriculture and tourism.

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