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Contact Name
Mochamad Nashrullah
Contact Email
Nashrul.id@gmail.com
Phone
+6285745063538
Journal Mail Official
Nashrul.id@gmail.com
Editorial Address
Kavling Banar, Pilang, Sidoarjo, Jawa Timur
Location
Unknown,
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INDONESIA
IJEFSD
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Articles 491 Documents
Examine The Role of Customer Hope in Explaining The Impact of Brand Charisma on Results of Relationship Between Online Purchase Intentions and Superior Customer Value: Users of Apple Smartphone Products As A Model Jasim, Saif Ali
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5585

Abstract

The purpose of the current research is to examine the role of customer hope in explaining the impact of brand attractiveness on the relationship between online purchase intentions represented in (perceived benefit, perceived ease of use, and trend towards use) and the superior customer value, and therefore the research aimed to examine the impact of the attractiveness of the mark on online purchase intentions and the superior customer value through the customer's hope, and accordingly customer opinions were surveyed towards Apple products as a model of (697) online shoppers,  The results were interpreted based on SPSS&SMART.PLS) by extracting means, standard deviations, Cronbach’s alpha reliability coefficient, correlation coefficient, regression coefficient, interpretation coefficient, and critical value, The results showed that brand attractiveness has a positive impact on customer hope, and that customer hope is strongly correlated with online purchase intentions and superior customer value, but in theory this model highlights the statement of the role played by customer hope in the relationship between brand attractiveness and online purchase intentions and superior customer value.
The Role of Self-Efficacy in AI Use in the Development of Digital Financial Services: An Analytical Study in Commercial Banks Jawad, Hayder Hussein
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5594

Abstract

The study aimed at assessing the effect of Self-Efficacy in AI Use (SEAI) (Comfort with AI and AI Technological Skills) on the development of Digital Financial Services (DFS) (Withdrawals via ATMs, Payments via POS terminals, and Online Payments), in order to solve the problem: What is the effect of SEAI on the development of DFS by employees of commercial banks? A descriptive analytical approach was employed and the study used a questionnaire, with a sample of employees in commercial banks in Karbala Governorate (12 banks: Iraqi Investment, Baghdad Investment, Al-Mansour Investment, Iraqi Middle East, International Development Investment, Elaf Islamic, Iraqi Commercial, Iraqi Union, Dar Al-Salam, Ghalib, Al-Janoub, and Islamic World). If 100 questionnaires were distributed and 83 were retrieved, with 5 damaged and 78 valid for analysis, and two analysis packages (SPSS & AMOS) were used, the study found that SEAI has a strong correlation with DFS, and bank employees prioritize artificial intelligence and technical skills in this area to improve DFS, so it is recommended that SEAI mechanisms need to be promoted to encourage the transformation towards electronic payment methods to improve the collection of funds and DFS, which activates prepaid cards and digital wallet technologies and requires an assessment of opportunities available for the proper use to facilitate procedures for institutions to directly rely on electronic payments.
Using Artificial Intelligence to Predict Financial and Administrative Risks: An Applied Study on Development International Bank for Investment and Funding for the Period 2015–2024 Ali, Mohammed Muneam; Dahdooh, Yasir Majeed; Ghazzay, Layth Abdul Hamza
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5598

Abstract

Research aims to set effect Use Technologies intelligence artificial in Prediction At risk Finance And administrative, That's from during study Applied on bank Development International For investment and financing For the period Extended From 2015 to 2024. Launching Search from The need Increasing I have Institutions Banking to development tools analytical more capacity on Dealing with Complexity growing in Data, and strengthening accuracy Decisions Private Management Risks, no Sima in shadow Changes Economic Finance that I witnessed it market Iraqi during years The latter. And it has I depend Search Methodology In practice built on analysis Data Historical For the bank, Design Models predictive Using Technologies intelligence artificial, like Models forests randomness and XGBoost and networks Nervousness, With the aim comparison Her ability on Prediction At risk In exchange Methods traditional Approved in administration The risks. Also Eat Search group from Variables Finance And administrative, like Indicators stumbling Credit, levels Liquidity, adequacy head the money, Indicators Compliance And governance, and rotation Employees, and extent Its reflection on level Exposure For risks in The bank and it arrived. Search to that Use intelligence artificial maybe that Enhances accurately greater ability on Discovery early on Risks, And reduces from levels non certainty when Taking Decisions, Please on His contribution in to improve efficiency Allocation Resources and strengthening quality Governance Interior. As well. an offer Search group Recommendations practical To promote to merge Models smart in system administration Risks, Guarantee Sustainability Her performance from during Review Periodic and governance Models.
Green Finance As A Tool To Support The Transition To A Sustainable Economy In Developing Countries Kadhim, Halah Hashim
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5603

Abstract

Green finance is a financial service and product which is designed specifically to fund green projects and investments impacting positively on the environment including renewable energy projects, sustainable transportation, and efficient water and waste management, and green buildings. It is a qualitative change in the classic financial thought, as it incorporates the aspects of environmental concerns environmental and social considerations are included in the investment decision-making standards. The developing countries are most challenged, they bear the brunt of the climate changes even though they have the least contribution to the historical emissions and they have a huge funding gap estimated at over one trillion dollars per annum to implement the climate adaptation and mitigation projects and the actual flow of funding does not exceed with $100 billion per annum and international green finance is one of the strategic tools to close this gap and finance the shift of a sustainable economy balancing economic growth, social justice, and the preservation of the natural resources that will serve future generations. A complex web of international sources of green finance, multilateral sources, including IMF green Climate Fund, World Bank Group, regional development banks, including African and Asian Development Banks, specialized funds and bilateral financing by the developed countries is of great benefit to developing countries as it provides a way of great economic diversification, green employment, and transfer of clean technologies, but the difficulties of the developing countries lie in the fact that the structure is not well developed to fully utilize it, the most significant of which are weaknesses in the institutional and legislative frameworks, limited depth of domestic financial markets, technical capabilities, and high Thus, enabling the role of green finance will entail the incorporation of facilitating economic policies constructing the requisite regulatory frameworks, localization of the financial market, and empowering of the partnerships between governments and the business sector is needed to secure the intended transformation into more sustainable and sustainable economies amidst global climatic predicaments.
The Role of Human Resources Analytics in Talent Management to Enhance Organizational Resilience and Achieve Competitive Advantage: An Applied Study at Mansour Pharmaceutical and Medical Supplies Company Mhmood, Yousif Riyadh; Alabboodi, Rawad Fadhil Abed; Alesa, Alyaa Hussein Mohmmed Ali
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5604

Abstract

The research aims to study role Analysis Resources Humanity in administration talents to promote Flexibility Organizational and investigation Feature competitiveness, with the focus on a company Al-Mansur For industries pharmaceutical and supplies Medical As an example My application. In shadow environment Business variable quickly, I became companies Need to tools minute To support Taking Decisions strategy Related With resources Humanity, Guarantee to exploit talents In a way effective In what Serves Goals The organization. Use. Search Curriculum Descriptive Analytical, And it was collected Data from during Surveys Interviews with employees My managers Resources Humanity, In addition to review Records Analysis Resources Humanity Available in The company showed Results that Use Analysis Resources Humanity Contributes In a way direct in to improve Operations administration Talents, and increase capacity Company on Adaptation with Changes Organizational, and strengthening Innovation, and investigation feature competitive clear in The market is finished. Search to that to merge Analysis in administration talents It represents tool strategy Effective To promote Flexibility Organizational, He recommends Developing Abilities Analysis I have difference Resources Humanity And adopt Organized information Advanced To support Taking The decision. As well. It indicates Search to importance Expansion in Use Data analytical To expect needs employees Future and improving Strategies Keeping With talents.
The Impact of Human Resource Accounting on Enhancing Job Loyalty among Individuals Working in The Personnel Department Hussein, Weam Wahhab Abdul
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5605

Abstract

This study aimed to analyze the impact of human resource accounting on enhancing job loyalty among employees in the personnel department. A qualitative descriptive approach was used, and the study was conducted within the personnel department of the human resources division. The study investigated the extent to which human resource accounting practices and continuous performance evaluation affect employees' sense of loyalty. The results showed that human resource accounting plays a significant role in enhancing job loyalty by providing fair and transparent performance evaluation, which strengthens employees' sense of fairness and belonging to the organization. The results also indicated that employees who undergo regular accountability feel more confident in their work environment and demonstrate greater commitment to the organization's goals. The study recommends adopting modern human resource accounting methods and developing integrated training strategies to contribute to enhancing job loyalty and increasing overall employee satisfaction.
Investigating the Impact of Entrepreneurship Education, Entrepreneurship Experience, and Entrepreneurship Intention among Business Education Undergraduates in Tertiary Institutions in Rivers State Ignatius, Bara, Imaobong; Perpetual, Ahiakwo Ufuoma
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5609

Abstract

The study examined the impact of entrepreneurship education and the entrepreneur experience and intentions of undergraduate of business education in tertiary institutions in Rivers State.  Two research questions and two corresponding hypothesis guided the study.  A Survey research design was used for the study.  The study population comprised of all undergraduates students of business education in three universities in Rivers State, namely: University of Port Harcourt, Rivers State University and Ignatius Ajuru University of Education. A sample of 180 study participants were selected through simple random and proportional techniques.  A self designed instrument titled: Entrepreneurship Education, Experience and Intentions (E.E.E.E.I.) was used for data collection.  The instrument was validated by experts from the department of business Education, Ignatius Ajuru University of Education.  A reliable coefficient index of 0.874 was obtained using Cronbach Alpha statistics, mean and standard deviation and independent t-test were used to analyze the descriptive and inferential statistics.  Major findings of the study revealed a strong and significant influence between Entrepreneurship Education and Entrepreneurship Experience and Intentions.  It was however, recommended that government should adequately fund entrepreneurship education.
The Impact of Digital Marketing Innovation on Customer Engagement With Brands: A Case Study of the Iraqi Telecommunications Sector Badiri, Zaid Ghazi Majdi
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5610

Abstract

The current research aims to identify the impact of innovation in digital marketing across its dimensions (digital attraction, digital interaction, digital retention, digital learning, and digital communication) on customer interaction with the brand (informational interaction and social interaction). This is an applied study in the Iraqi telecommunications sector, where the research sample consisted of (163) employees in telecommunications companies in Baghdad Governorate. The research problem was represented by the main question: (What is the impact of innovation in digital marketing on customer interaction with the brand in the Iraqi telecommunications sector?) The descriptive analytical method was used to achieve the research objectives and develop its instruments, using the statistical programs (AMOS.V.29 and SPSS.V.29). The research results showed a significant positive relationship between the level of innovation in digital marketing and customer interaction with the brand in the Iraqi telecommunications sector, indicating that adopting innovative digital methods contributes to enhancing customer interest and participation.
The Role of Artificial Intelligence Technologies in Improving Tax Collection Procedures: An Applied Study at the Iraqi General Authority for Taxes for the Period 2020–2024 Ali, Mohammed Muneam; Dahdooh, Yasir Majeed; Ghazzay, Layth Abdul Hamza
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5611

Abstract

This research aims to analyze the role of artificial intelligence (AI) technologies in improving tax collection procedures within the Iraqi General Authority for Taxes during the period 2020–2024, in light of the challenges facing tax administration, such as increasing cases of tax evasion, data fragmentation, and the slowness of manual procedures. The research adopted an applied methodology combining quantitative and qualitative analysis, relying on administrative data and internal reports from the Authority, in addition to the opinions of specialists working in the collection and audit departments. The applied aspect included designing a prototype based on machine learning algorithms (such as XGBoost and Isolation Forest ) for the early detection of tax risks, analyzing anomalies in tax returns, and targeting the most likely cases of tax evasion. The research also explored the potential of using natural language processing (NLP) technologies to extract data from unstructured invoices. The results showed that integrating AI technologies into collection processes can contribute to increasing the net collection rate, reducing processing time, and improving the accuracy of detecting tax evasion cases compared to traditional methods. The research also indicated that the successful implementation of these technologies depends on data quality, system integration, and the provision of a supportive legislative and regulatory environment. The research concludes with a set of recommendations, most notably the establishment of a specialized data analysis unit within the authority, the development of a unified data infrastructure, the adoption of training programs to enhance the capabilities of workers in the field of artificial intelligence, in addition to establishing a governance framework that ensures transparency and privacy protection in the use of tax data.
Evaluation System of Tax Exemptions and Its Impact on Local Investments: An Applied Study at the Iraqi General Tax Authority for the Period 2015–2024 Ayyed Jasim Abbood
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5612

Abstract

It aims this Search to evaluation system Exemptions tax in Iraq and study Its impact on Investments Local during period From 2015 to 2024, from during study Applied in Authority public For taxes Iraqi. Depends Search on Curriculum Applied Descriptive Analytical, user Data Official For the Authority and reports ministry Planning and the bank Central Iraqi, In addition to Interviews with number from Officials Taxes and investors Locals. It was done. analysis relationship between Exemptions tax and indicators Investment Local, like number Projects New and value investment per sector economic, Using Methods Statistics The occasion and models decline Linear. It showed Results that Exemptions tax He was she has effect positive marked on incentivize some Sectors Investment, especially Industrial And agricultural while Stayed Its impact limited in sectors Other because of Factors bureaucracy And legislative. He concludes Search to that to improve efficiency system Exemptions tax And directing it about Sectors The most productivity and attraction For investment It can enhance from Her role Its importance as a tool Effective and efficient To stimulate Development Economic. As well. He presents Search Recommendations practical To develop Policies tax In what Contributes in to improve environment Investment Local in Iraq.

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