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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 66 Documents
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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.
The Role of the Central Bank in Monetary Stability: Iraq as a Case Study (2004-2024) Haqi Tomas
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.v3i3.1073

Abstract

This research aims to address a highly important issue, which is monetary stability, a goal pursued by most of the world's economies. When monetary stability is achieved, development can accelerate significantly due to the absence of economic problems such as inflation, unemployment, and others. The study also examines the role that the central bank can play through monetary policy tools in achieving the desired monetary stability. It addressed the emergence of central banks and their development stages, as well as identifying their key characteristics, objectives, and functions. The study also examined monetary stability, its importance, and introduced its main indicators, along with how to calculate monetary stability indicators. Furthermore, the study covered the establishment of the Central Bank of Iraq, its development stages, objectives, major achievements, and how monetary policy tools are used by the central bank in Iraq to influence monetary stability and attempt to support this stability. Finally, the indicators of monetary stability and the monetary excess index in Iraq for the period (2004–2024) were calculated, and many conclusions were reached, as well as several important recommendations were established to achieve monetary stability.
Determinants of Accounting Information Use with Environmental Uncertainty as Moderation in Food and Beverages MSMEs in Jambi City Christian Pratenta S; Enggar Arum; Wiralestari
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.v3i3.1108

Abstract

This study examines the determinants of accounting information use among food and beverage MSMEs in Jambi City, with environmental uncertainty as a moderating variable. The use of accounting information is essential for improving decision-making quality and ensuring business sustainability; however, many MSME owners have not yet utilized it optimally. Therefore, this study aims to analyze the effects of business owners’ educational background, business scale, and accounting knowledge on the use of accounting information. A quantitative approach was employed using a survey method. Data were collected through structured questionnaires distributed to 99 MSME owners or managers selected using simple random sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and moderated regression analysis to test both direct and moderating effects. The results show that educational background (β = 0.439; p < 0.001), business scale (β = 0.258; p < 0.001), and accounting knowledge (β = 0.254; p < 0.001) have significant positive effects on accounting information use. Environmental uncertainty significantly moderates the effects of educational background (β = −0.126; p = 0.014) and business scale (β = −0.126; p = 0.034), both in a weakening direction. However, it does not significantly moderate the effect of accounting knowledge (β = −0.036; p = 0.618). The model explains 75.2% of the variance in accounting information use (R² = 0.752). In conclusion, this study highlights that accounting knowledge is the most stable determinant, while environmental uncertainty weakens the influence of other factors. These findings imply that strengthening accounting knowledge through training is a key strategy to improve accounting information use in MSMEs regardless of environmental conditions.
Dynamics of International Direct Investment in Renewable Energy and Structural Transformation in MENA Countries: Standard Evidence Using System-GMM Models and Threshold Regression (2005-2023) Munaf Marza Neama; Shatha Salem Dily; Ibrahim Khalil Sultan
Journal of Economics, Assets, and Evaluation Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i4.1202

Abstract

This research aims to measure the impact of international direct investment directed to the renewable energy sector(FDI_RE) and the possibilities of structural transformation of emerging economies, and identify the special determinants that attract this type of investment, while testing the existence of a non-linear relationship between FDI_RE and structural transformation, the research relied on a mixed methodology that combines descriptive and Standard analysis using (Panel Data) for 12 countries from the Middle East and North Africa during the period (2005-2023 ) and then estimate three main standard models( generalized dynamic(system- GMM ) to estimate the determinants(FDI_RE) and the self-regression model of distributed data slowdowns (panel ARDL-PMG ) to measure the long-term and short-term relationship, and the threshold regression model for Data( Panel Threshold Regression ) to test non-linearity the results showed that the determinants of FDI in renewable energy are fundamentally different from traditional FDI determinants, as environmental policies and sustainable development goals came as the most attractive factors, superior to the market size and structure traditional infrastructure ، It was also proved that there is a long-term joint integration relationship between (FDI_RE) and structural transformation, with an elasticity coefficient of (0.437) in the long term, and most importantly, a non-linear relationship was discovered in the form of the letter S, where the impact of (FDI_RE) is not statistically significant as the ratio of its flows to GDP reaches a critical threshold of (1.83%), and after exceeding this threshold, the impact multiplies significantly coefficient( 0.712) the flexibility of structural transformation increases by( 67% ) in countries with strong institutions compared to countries with weak institutions, and this research is the first of its kind in the MENA region, which combines the analysis of fdi_re determinants and measurement of For the first time, it provides quantifiable quantitative results that policy makers can use to design strategies to attract green investment.
Emerging Economic Blocs and Its Role in Reshaping International Economic Relations: An Analytical Study of BRICS Trends Suad Jawad Kadhim
Journal of Economics, Assets, and Evaluation Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i4.1218

Abstract

The research aims to study role blocs economic the rising in reformation relations economic international, with the focus on group BRICS as described one most prominent gatherings economic that it emerged during contracts the last in shadow Transformations accelerated that It witnesses economy global and it begins. search from hypothesis Its meaning that growth power economic finance countries the group shares in Strengthening Pluralism economic and reduction degree accreditation on centers traditional dominant on order economic International and it has depend search curriculum analytical descriptive from during track origin the group and its development, analysis its goals and mechanisms her work and its initiatives economic and finance, to side study Its impact in fields commerce International investment and financing development and it reached search to that group BRICS succeeded in consolidation its status as an actor economic influential thanks what own it from weight population and economic and resources natural diverse, as contributed in to support demands repair Institutions finance International and strengthening cooperation between countries developing from during construction Institutions financing alternative like Bank development new and arrangements the reserve the emergency, and it showed Results like that that heading the group about expansion use currencies Local in Exchanges commercial it represents step a task about diversification order critical global, and with that, faces the group challenges Multiple It is in disparities economic between members and difference priorities Nationalism and some disagreements geopolitics that may challenge from effectiveness coordination the subscriber and concludes search to that group BRICS represents power upward capable on contribution in building system economic international more balance and pluralism, with survival her success future related with her ability on strengthening integration and coordination between countries members and continuing development mechanisms cooperation economic In the among them.
Pengaruh Pendapatan Asli Daerah, Transfer Pemerintah Pusat, dan PDRB Terhadap Belanja Modal pada kabupaten/kota di Provinsi Aceh Mela Zahrani; Hamdani; Julia Alfianti
Journal of Economics, Assets, and Evaluation Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i4.1274

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Transfer Pemerintah Pusat, dan Produk Domestik Regional Bruto (PDRB) terhadap Belanja Modal pada kabupaten/kota di Provinsi Aceh tahun 2017-2023. Penelitian ini menggunakan metode kuantitatif dengan data panel yang terdiri dari 23 kabupaten/kota selama tujuh tahun, sehingga diperoleh 161 observasi. Data yang digunakan merupakan data sekunder yang bersumber dari Laporan Realisasi APBD, Badan Pusat Statistik, dan Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia. Analisis data dilakukan menggunakan regresi data panel dengan model Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) memiliki pengaruh positif tetapi tidak signifikan terhadap Belanja Modal dengan nilai probabilitas sebesar 0,4332. Transfer Pemerintah Pusat berpengaruh positif dan signifikan terhadap Belanja Modal dengan koefisien sebesar 12,49005 dan nilai probabilitas sebesar 0,0458. Sementara itu, PDRB berpengaruh negatif dan signifikan terhadap Belanja Modal dengan koefisien sebesar -7,081082 dan nilai probabilitas sebesar 0,0000. Secara simultan, Pendapatan Asli Daerah, Transfer Pemerintah Pusat, dan PDRB berpengaruh signifikan terhadap Belanja Modal dengan nilai Prob(F-statistic) sebesar 0,000000. Nilai R-squared sebesar 0,534334 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan variasi Belanja Modal sebesar 53,43%, sedangkan sisanya sebesar 46,57% dijelaskan oleh faktor lain di luar model penelitian

Page 7 of 7 | Total Record : 66

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