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Journal of Economics and Economic Policy
Published by Antis Publisher
ISSN : -     EISSN : 30474892     DOI : https://doi.org/10.61796/ijecep.v1i3
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Journal of Economics and Economic Policy is a monthly publication at the forefront of economic scholarship, offering a diverse and comprehensive exploration of contemporary economic issues. With a commitment to excellence, the journal provides a platform for leading economists, researchers, and academics worldwide to share their innovative insights and cutting-edge research findings. Rigorously peer-reviewed, each issue covers a broad spectrum of economic disciplines, including macroeconomics, microeconomics, econometrics, international economics, and financial economics. The journals global perspective fosters an inclusive dialogue, addressing the interconnected challenges and opportunities facing economies across the world. Emphasizing a timely publication schedule, the International Journal of Economics ensures that readers stay informed about the latest advancements and policy implications, making it an indispensable resource for scholars, policymakers, and practitioners navigating the complexities of the ever-evolving economic landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 201 Documents
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THE EFFECT OF ACCOUNTING CONSERVATISM ON THE PERSISTENCE OF EARNINGS OF THE BANKS LISTED ON THE IRAQ STOCK EXCHANGE Merhej, Basim Mohammed
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.101

Abstract

Objective: This study examines whether accounting conservatism is associated with improved earnings persistence of commercial banks listed in the Iraq Stock Exchange (ISX), and whether this association is conditional on (i) the level of corporate governance and (ii) report reforms aligned with IFRS. Method: Based on a balance sheet of publicly disclosed financial statements and reports concerning the governance of financial statements of banks (1987 or later) (2020-2024, Source: Bank for International Settlements). conditional conservatism (ULI). proxied using the accrual-cash flow asymmetric loss recognition framework of Ball and Shivakumar. See earnings persistence using the autoregressive model in which current earnings depend on lagged earnings. Results: The results show evidence of conditional conservatism that is statistically significant with the interaction between operating cash flows and an indicator for the presence of negative cash flows having a positive and significant effect, consistent with loss recognition being more timely when compared to gain recognition. Earnings also have moderate-to-high persistence (positive and significant lagged earnings coefficient less than unity), so that the current earnings have some meaningful information about their future earnings, but are not perfectly permanent. Further analyses indicate that corporate governance reinforces the conservatism-persistence relationship: the conservatism x governance interaction is positive and significant, which is suggestive of stronger monitoring and oversight increasing the degree to which conservative reporting is followed by more sustainable earnings. Finally, IFRS-consistent reform periods are linked to a stronger relationship between conservatism and persistence, as we demonstrate by the presence of a positive and significant effect of the interaction between conservatism and IFRS. Novelty: Collectively, the findings suggest that, in an institutionally changing market like Iraq, conservatism can enhance earnings sustainability, particularly when it is combined with better governance and more sensible reporting regimes.
MANAGEMENT OF REGIONAL PROPERTY (BMD) AT PAMBALAH BATUNG REGIONAL GENERAL HOSPITAL, AMUNTAI, NORTH HULU SUNGAI REGENCY, SOUTH KALIMANTAN PROVINCE Supranotho, Achmad; Affrian, Reno
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.102

Abstract

Objective: This study aims to analyze the management of Regional Property at Pambalah Batung Amuntai Hospital from the aspects of planning, procurement, use, utilization, security, maintenance, administration, and supervision. Method: The research uses a qualitative approach with data collection methods including in-depth interviews, observation, and document study. Data analysis is conducted descriptively and analytically. Results: The research findings indicate that the management of BMD at the Pambalah Batung Regional General Hospital in Amuntai has been implemented in accordance with the regulatory framework, but is not yet fully optimal due to limitations in human resources, underutilization of the asset information system, and weak internal supervision and control. Novelty: This research highlights the gaps in human resource capacity, information system utilization, and internal oversight in regional hospital asset management, providing recommendations to strengthen asset management, improve system integration, and enhance oversight to support hospital accountability and service quality.
ACCOUNTING CHALLENGES IN (VAT) APPLICATION (AN ANALYTICAL STUDY IN THE GENERAL AUTHORITY FOR TAXES/DHI QAR GOVERNORATE) Jaber , Mahdi Saleh; Alwajid , Ali Fakhir Kadhim
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.103

Abstract

Objective: This paper examines the issues the accounting issues surrounding the use of Value Added Tax (VAT) in Iraq were discussed. The law and regulations surrounding this tax were reviewed and the accounting practice applied in computing it reviewed. Method: The research was based on gathering the data by reviewing the literature on the topic, interviewing the officials of the related government agencies, and survey of the sample of commercial establishments. Results: The findings of the research indicated that there were numerous challenges the accounting challenges in the application of Value Added Tax (VAT) in Iraq are: ambiguity in the laws and procedures, problems with calculation of the tax, preparing tax returns, low awareness and training among staff and inadequate requisite technological facilities. Novelty:The research paper has ended by providing a combination of suggestions that will enhance accounting and administrative standards in the implementation of the value-added tax, such as streamlining operations, improving training and awareness, and provision of supportive technical systems.
GROSS FIXED CAPITA FORMATION, INTEREST RATE AND ECONOMIC GROWTH IN NIGERIA Anthony, Abraham; Wosu , Chidi
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.104

Abstract

Objective: This study examines the association between gross fixed capita formation, interest rate and economic growth in Nigeria from 1980-2024. Economic growth, a Proxy for gross domestic product (GDP) is used as the independent variable in the model for the study while the dependent variables are gross fixed capital formation, interest rate, maximum lending rate, prime lending rate and savings rate. Method: The techniques applied are the Ordinary Least Square of multiple regression analysis, unit root test, Co-integration test and Error Correction Mechanism techniques. Unit root results revealed that the variables are integrated of order 1(1). The study also revealed that a long run connection among the variables used exists. Results: The result of the R2 is 0.674298 indicating that the link between the dependent variable and independent variables is 67 per cent. Again, stability test confirmed that stability was found given the result of the Recursive and CUSUM tests. The error correction term indicates significant correction of about 0.748989 or 74 percent from short run disequilibrium to long run equilibrium. This 74 percent is the adjustment speed from short run disequilibrium to its long run equilibrium. Novelty: The study concludes that government should enact healthier policies as it regards to monetary policies considered effective and must also be implementable to back the interest rate hence deepening the operational efficiency of the financial market and thus enhance Nigeria gross fixed capital formation. The study recommends an enhanced gross fixed capita formation, maximum lending rate and savings rate since they have positive and significant effect on gross domestic product in Nigeria while interest rate and prime lending rate which have negative and statistically insignificant link with gross domestic product in Nigeria should be reduced.
THE IMPACT OF APPLYING PROJECT-BASED LEARNING TECHNIQUES ON DEVELOPING CRITICAL AND ANALYTICAL THINKING SKILLS IN HISTORY Nayyef, Faleeha Oleiwi
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.106

Abstract

Objective: This study aimed to determine the impact of applying project learning techniques in developing critical and analytical thinking skills in the subject of history for middle school students. Method: The study relied on experimental curriculum, and the SPSS statistical analysis program was used to analyze data to test the health of the hypotheses. Results: The research found that there is a moral impact on the application of project learning techniques in developing critical and analytical thinking skills in history for middle -grade students in the post application. Novelty: Based on the results, the researcher presented a number of recommendations, the most prominent of which are: the need to discuss the teacher to students with the details of the project plan and its goals and clarify some of the difficulties that can face them, and to help them choose the project's work tools in order to achieve the desired benefit from the educational project, and to provide an educational environment that allows learners to discuss Their ideas and analyzes, presenting their conclusions, and giving them the freedom to criticize ideas and information in light of specific educational standards.
LIQUIDITY MANAGEMENT FRAMEWORKS AND THEIR ROLE IN ENHANCING COMMERCIAL BANKS' CAPACITY TO ABSORB RISK Fttnan, Muzna Ayal
Journal of Economic and Economic Policy Vol. 3 No. 1 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i1.105

Abstract

Objective : the objective of this research is to analyze the role of the liquidity management framework in enhancing the ability of Iraqi commercial banks to absorb risk. Method : the study used a descriptive-analytical approach, using a questionnaire as the primary data collection instrument, which was applied to a sample of 160 employees of five Iraqi commercial banks: Al-Rafidin, Al-Rashid, Baghdad, Ashur and Trade Bank of Iraq. Results : the findings revealed a strong positive correlation between liquidity regime and risk absorption capacity (r = 0.742) indicating that the combined dimensions of liquidity regime explain 61.6% of the variation in risk absorption capacity. Furthermore the results showed that the procedural dimension had the strongest effect (β = 0.412) followed by the structural dimension (β = 0.281) and the supervisory dimension (β = 0.195). Novelty : based on these results, the study recommends developing internal liquidity pricing systems that integrate liquidity costs, establishing specialized liquidity risk committees, implementing advanced stress testing programs, creating independent internal liquidity control units and investing in improving liquidity information management systems.
ENERGY PRICES AND INFLATIONARY PRESSURE IN NIGERIA Cookey, Ibeinmo Friday; Njoku, Kelvin Chinaka; Chidi, Uwuma
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.107

Abstract

Objective: This study determines the effect of energy prices on inflationary pressure in Nigeria using time series data from 1990 to 2024. Method: Inflationary pressure was measured by inflation rate while proxies of energy prices adopted include electricity price, premium motor spirit price, natural gas price and solar energy price). The time series data used for the study were sourced from International Energy Agency (IEA), National Bureau of Statistics (NBS) and Central Bank of Nigeria (CBN) Statistical Bulletin. The model was estimated by Augmented-Dickey Fuller (ADF) test, bounds cointegration test and Autoregressive Distributive Lag (ARDL) approach while the data analysis was facilitated by EViews 12.0 statistical software. Results: The findings of the study showed that electricity price, premium motor spirit and natural gas price have positive and significant effects on inflation rate in Nigeria while solar energy price has a positive and non-significant effect on inflation rate in Nigeria. The study concluded that energy prices contribute significantly to inflationary pressures in Nigeria. Novelty: The study recommended that government should adopt a more targeted subsidy framework that focuses on low-income households and small businesses. This will reduce the inflationary effect of energy price hikes while preventing fiscal leakages and ensuring price stability in essential energy markets.
THE TODA–YAMAMOTO CAUSALITY ANALYSIS OF THE RELATIONSHIP BETWEEN NATURAL GAS PRODUCTION AND ELECTRICITY CONSUMPTION IN IRAQ (2000–2023) Soleiman, Hifaa Yousif
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.108

Abstract

Objective: This study sought to uncover the nature of the bidirectional causal relationship between natural gas production and electricity consumption in Iraq during 2000–2023 by employing the Toda–Yamamoto causality test, a key method for revealing relationships between economic time series with varying degrees of integration. Method: This study sought to uncover the nature of the bidirectional causal relationship between natural gas production and electricity consumption in Iraq during 2000–2023 by employing the Toda–Yamamoto causality test, a key method for revealing relationships between economic time series with varying degrees of integration. Results: The results of the Toda–Yamamoto causality test revealed a bidirectional relationship: an increase in natural gas production contributes to an increase in electricity consumption in Iraq, and an increase in electricity production and consumption contributes to an increase in natural gas production. These results confirm the importance of interdependence between the two sectors and that neither can grow without the other. Novelty: One of the most important recommendations from the research is the need for optimal utilisation of associated gas, which is automatically extracted with crude oil. The proportion of gas flared without being utilised amounts to approximately 20% of the gas produced in Iraq by 2025. This is a significant figure; associated gas must be optimally utilised for electricity production, thereby reducing reliance on gas imported from neighbouring countries.
THE IMPACT OF DIGITAL TRANSFORMATION ON BANK PROFITABILITY: THE MEDIATING ROLE OF FINANCIAL INNOVATION - AN APPLIED STUDY ON IRAQI PRIVATE BANK Fttnan, Muzna Ayal
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.110

Abstract

Objective: The research paper will analyze the effect of the digital transformation on the profitability of Iraqi private banks and will test the mediating effects of financial innovation. Method: The data were obtained with the help of a structured questionnaire filled out by the bank workers in September to December 2025, which resulted in 191 valid answers. The measurement model was found to be very reliable and sufficient wherein the constructs Cronbach alpha was 0.814-0.922 and the overall instrument was 0.905 with high KMO values and significant Bartlett test values ensuring construct validity. Results: The descriptive outcomes showed that the perceived level of digital transformation and financial innovation was high, whereas perceived profitability improvement was positive but lower, which was adjective performance realization. Path analysis has verified that digital transformation has a great boosting effect on financial innovation and profitability improvement directly. There was also a noteworthy positive correlation between financial innovation and profitability and bootstrapped mediation on the indirect effect showed a significant indirect effect, so partial mediation occurred. The structural model provided significant variance in financial innovation and profitability, and diagnostic tests provided model suitability and fit. Novelty: The results indicate that the benefits of digital initiatives on profitability are not only determined by the digitization of operations and channels but also the ability of the bank to convert digital potential in novel financial products and the remodel of service procedures. The paper offers empirical conclusions to managers who want to integrate digital investments on quantifiable financial performance in the Iraqi banking industry.
A STUDY OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE HUMAN RESOURCE DEVELOPMENT FRAMEWORK PAST - FUTURE Najmuddin, Mousavi Sayyed; Al-Buwaihi, Haider Wahid Ali; Amirehshah, Nazarpouri,; Hujjatullah, Vahdati,
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.111

Abstract

Objective: This article focused on developing a causal model of the causes and effects relating to the impact of artificial intelligence on human resource development in public hospitals in Iraq, with the aim of identifying and prioritising the key influencing factors and outcomes associated with this technology, and analysing them. Method: This study is considered applied research in terms of its purpose and employed a mixed-methods approach (qualitative-quantitative). In the qualitative phase, the fuzzy Delphi method was used, involving 11 experts, including senior managers, human resource specialists and information technology specialists from public hospitals in Iraq, over three iterative rounds. The cause-and-effect factors of AI’s impact were identified through a systematic review of the literature and expert opinions. Data were analysed using fuzzy triangular means (a, b, c), non-fuzzy numerical values, and Kendall’s coefficient to assess consensus among experts and determine the final priority of factors. Results: The results revealed that, among the antecedent factors, ‘technological infrastructure and integration’, ‘human factors and readiness (organisational acceptance)’ and ‘organisational structure and operational factors’ ranked highest. With regard to the subsequent factors, ‘Reduction in HR costs and financial results’, ‘Process automation’ and ‘Improvement of the employee experience and reduction of discrimination’ occupied the top three positions. Other factors, such as ‘performance evaluation’, ‘improved productivity’, ‘staff retention’ and ‘improved management’ ranked in the mid-range. The study concluded that the use of artificial intelligence for human resource development in public hospitals in Iraq requires a two-pronged approach: Firstly, ensuring that technological and organisational requirements are in place, including suitable infrastructure, integration of technologies and workforce readiness; and secondly, managing the outcomes of AI implementation, particularly in reducing costs, automating processes and enhancing the employee experience. Novelty: This study is considered applied research in terms of its purpose and employed a mixed-methods approach (qualitative-quantitative). In the qualitative phase, the fuzzy Delphi method was used, involving 11 experts over three iterative rounds, and the cause-and-effect factors of AI’s impact were identified through a systematic review of the literature and expert opinions.

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