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INDONESIA
Journal of Economics, Assets, and Evaluation
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30266602     DOI : https://doi.org/10.47134/jeae
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Assets, and Evaluation (3026-6602) publishes original research that advances the frontiers of knowledge in economics, finance, and asset management. The journals scope includes a wide range of topics, such as: Economic theory and policy Financial theory and markets Asset pricing and valuation Portfolio management Risk management Performance evaluation The journal welcomes submissions from a wide range of disciplines, including economics, finance, accounting, and business administration. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2026): March" : 7 Documents clear
The Impact of Using Information Technology on Improving Employee Performance A Study on A Sample of Government Banks Mahmood, Tahreer; Atiyah, Yousif
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1025

Abstract

This research aims to study the impact of information technology (IT), with its key indicators—hardware, software, networks, and databases—on improving employee performance within government banks. The importance of this topic stems from the increasing role of technology in supporting banking operations and enhancing operational efficiency and the quality of services provided to customers. The study adopted a descriptive-analytical approach to diagnose the availability and use of these indicators and to determine their impact on job performance elements such as productivity, accuracy, commitment, and speed of completion. The study concluded that modern devices contribute to accelerating banking operations and reducing technical malfunctions, while banking software plays a pivotal role in enhancing consistency and accuracy in processing financial data. The results also showed that stable and high-speed networks are essential for ensuring smooth workflow and information exchange within and between branches, while organized and secure databases improve the quality of operational and administrative decisions by enhancing access to and processing of information. The results indicated a significant and positive impact of all these indicators on improving employee performance. Employees using modern hardware and software and working within an efficient network environment demonstrated higher levels of efficiency and accuracy in completing tasks. The study also showed that continuous training on technological systems contributes to maximizing the benefits of the digital infrastructure, despite the persistence of some challenges related to inadequate maintenance or slow network speeds in certain government branches.
Measuring and Analyzing The Impact of Public Spending on Economic Stability in Iraq For The Period 2010-2024 Mustafa Ibrahim Abdullah; Wasan Mashal Sarhan; Abdullah Muhammad Rashid Al-Ramli
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1046

Abstract

This study aims to measure and analyze the impact of public spending on achieving economic stability in Iraq during the period 2010–2024, in light of the structural fluctuations experienced by the Iraqi economy resulting from oil shocks and political and health crises The study adopted a quantitative approach based on time series data for public spending and the economic stability indicator (GDP). Econometric models, such as the Autoregressive Lag Diagram (ARDL), were also used to analyze the long-term and short-term relationships between the variables. Preliminary findings indicate that public spending in Iraq tends to be expansionary, with a significant concentration on current expenditures compared to investment spending, thus limiting its capacity to generate sustainable growth. The results also showed a significant relationship between public spending and short-term economic stability indicators, but no such relationship was found in the long term. Furthermore, the findings suggest that the Iraqi economy is highly sensitive to fluctuations in oil revenues, making the impact of public spending on stability contingent on the ability of fiscal policy to manage the economic cycle and achieve a balance between spending and revenues
HR Competence and Internal Control System on the Quality of Financial Statements at PT. SPIL Nikmah, Anisa; Pandin, Maria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1047

Abstract

This study examines the impact of PT Salam Pacific Indonesia Lines' internal control system and employee capabilities about the caliber of financial reporting. In this study, questionnaires were distributed to 235 employees to collect primary data, and saturation sampling was used to cover all participants. The data was evaluated by applying multiple regression analysis. The findings show that the internal control system shows that the quality of financial reporting is not much impacted by staff competencies. The quality of financial reporting is also greatly influenced by the personnel's skills and the internal control system. These findings indicate that while an excellent internal control system plays a crucial role in providing high-quality financial reporting, the capabilities of personnel also play a significant role when supported by strong control mechanisms.
Financial Administration System in Document Management and Transaction Data at PT Dimensi Citra Semesta Nugroho, Rusdi; Balqis, Amalia
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1048

Abstract

This study aim For describe How management finance done For recording and information sales at PT Dimensi Citra Semesta . The method used is with observe in a way carefully, with example studies that include observation direct, collection documents, and help moment internship. This study show that use system management finance based computer help speed up recording, making it easier recording, and reducing risk error information. Although however, still There is room For repair in matter How system the Work The same with other things and how much appropriate performance employee in manage finance.
The Effect of Transaction Digitization and Lifestyle Orientation on Student Financial Management with Financial Literacy as a Moderation Variable Baderi, Rahmawati; R. Pandin, Maria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1052

Abstract

This research seeks to examine the effect of transaction digitalization and lifestyle orientation on students’ financial management, as well as to assess the moderating role of financial literacy in this relationship. The investigation implements a quantitative research framework utilizing survey driven data collection. Data were collected through the distribution of Likert-scale questionnaires to selected respondents using a purposive sampling technique. The data collected were then processed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software support. The findings indicate that transaction digitalization has a positive and significant influence on students’ financial management. This indicates that the convenience and features offered by digital transaction services are able to help students in regulating, monitoring, and controlling their financial conditions. On the other hand, lifestyle orientation has a negative and significant effect on student financial management, which shows that consumptive lifestyle tendencies can hinder students' ability to plan and control finances effectively. Meanwhile, financial literacy has not been empirically proven to moderate the effects of transaction digitalization and lifestyle orientation on students’ financial management. The findings further indicate that students’ financial management is primarily shaped by the intensity of digital transaction usage and lifestyle orientation, while financial literacy lacks a moderating role in the connection between these determinants and students' financial management in contemporary digital times.
Size Of Savings And Its Impact On Private Investment In The Iraqi Economy For The Period (2004-2023): An Econometric Study Marwa Allawi Naji
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1053

Abstract

The research was based on identifying the theoretical and conceptual framework for both saving and private investment, in addition to analyzing and measuring the reality and impact of saving on private investment in Iraq during the period (2004-2023)، Given the importance of these two variables from an economic perspective, the research aimed to identify some economic variables represented by savings and private investment, as well as to analyze the reality of changes in savings and private investment in Iraq during the period (2004-2023)، Also, the study addressed the standard aspect to determine the size of the impact that savings can have on private investment during the research period in Iraq. The ARDL distributed interval model was used based on the stability results, where both savings and private investment were stable at the specified level، Furthermore, there is long-term cointegration between them, in addition to the absence of an autocorrelation problem. Accordingly, the null hypothesis was accepted and the alternative hypothesis was rejected because the probability values ​​were greater than 0.05. Then, a set of results and suggestions were reached, the most important of which was raising awareness among individuals and encouraging them to reduce their level of consumption and increase their savings so that they can grow their investments،the research also recommended the need to provide government support to the private sector by increasing bank financing, which in turn would increase the volume of private investment.
The Impact of Innovative Accounting Practices on Corporate Governance and Their Reflection on The Credibility of Financial Reports: An Analytical Study Faraj Gheni Abbood; Baydaa Fadhil Jasim
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1056

Abstract

The research  aims to study the impact of creative accounting practices on corporate governance, specifically (board division based on loans, transparency and disclosure, and capital adequacy), and their effect on the credibility of financial reports at a sample of Iraqi banks listed on the Iraq Stock Exchange for the period (2015-2022). To address this problem and achieve the research objective, the descriptive approach was adopted in analysing the research results, in addition to using the statistical package (SPSS) to analyse the data extracted from the Iraq Stock Exchange. Accordingly, the research produced several findings, the most important of which is the existence of a significant relationship and influence between Innovative Accounting Practices, Corporate Governance, and the Credibility of Financial Reports, which has directly and indirectly contributed to drawing the attention of commercial banks to improve their financial performance. This is because the profits reported by the Iraqi private commercial banks in the research sample do not exhibit a high level of earnings quality due to their reliance on Innovative Accounting Practices in making and giving financial reports, finished deliberate intervention in accounting measurement and disclosure, within or beyond usually putative accounting values, to affect the reported profits. Therefore, the research recommended that the banks in the sample should cease applying Innovative Accounting Practices, as these practices have negative effects on the bank's value and future, necessitating the application of Corporate Governance principles to address these practices and improve the Credibility of Financial Reports.

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