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Harmoni Economics: International Journal of Economics and Accounting

HarmoniEconomics
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Published by International Forum of Researchers and Lecturers

ISSN : 30636205 EISSN : 30638712 DOI : https://doi.org/10.70062/harmonieconomics.v3i1

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(Harmoni Economics: International Journal of Economics and Accounting) [e-ISSN : 3063-8712, p-ISSN : 3063-6205] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). Harmoni Economics accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by Harmoni Economics. This journal is a means of publication and a place to share research and development work in the field of Economics and Accounting. Articles published in Harmoni Economics are processed fully online. Submitted articles will go through peer review by a qualified international Reviewers. Complete information for article submission and other instructions are available in each issue. Harmoni Economics publishes 4 (four) issues a year in February, May, August and November, however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time.

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Articles 145 Documents

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Statement Of Cash Flows Reduces Financial Fraud With Documented Accounting Information Haidar Omran Al-Jaber; Mondher Fakhfakh
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 3 (2024): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i3.17

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Use The Enterprise Resource Planning System To Support The Implementation Of Cost Rationalization and Achieve Effective Management Applied Research In Wasit Textile and Knitting Factory Maytham Abbas Khudhair Al-Salmawi; Ali Hussein Mahoush
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 3 (2024): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i3.18

Technology has become one of the important pillars on which organizations that want to succeed in their work depend, as well as those that seek to achieve a leading competitive advantage in their field of work. As they develop, institutions face decisions that require correct information, and the appropriate time for decision-making aims to analyze costs and explain the mechanisms used in the industrial sector in Iraq and the impact of implementing the enterprise resource planning system on the economy. And to display unit costs. Therefore, the complexity of business requires complex information systems that help make good management decisions effectively and efficiently and have a positive impact on financial and non-financial systems.

Measuring the Effects of Financial and Economic Shocks on Some Macro Variables in Some Developing Countries Muaamal Hussein Jwesim; Ghufran Shallal Mohammed
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 3 (2024): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i3.19

This research attempted to analyze the impact of financial and economic shocks in a number of developing countries that are similar in terms of the size of the economy and the diversity of its economic structure, as well as the similarity in the quality of the exchange systems used to demonstrate the extent of the monetary authorities’ ability to target inflation in light of the occurrence of shocks of various types and forms during the research period, in addition to This is an indication of the extent of the diversity of the economy and its connection to those shocks, as the oil sector constitutes a large portion of the gross domestic product of the countries of the research sample, with this being lower for the Emirati economy, and this matter made the Iraqi economy to be more affected by the economic crises and shocks that occurred during the period of the study compared to other economies. Saudi Arabia and the Emirates, where the Saudi economy comes in second place in terms of being affected by these shocks, followed by the Emirati economy, which had the least impact. The research variables (inflation, public revenues, and gross domestic product) were also closely linked to the occurrence of both positive and negative financial and economic shocks. When countries face a positive economic shock, the economic situation in the sample countries improves, and the research variables tend to increase, and vice versa when those countries face a shock. Negative, taking into account the varying rates of impact and response, especially with the UAE economy.

The Role of Joint Auditing in Improving the Quality Characteristics of Accounting Information Hayder Mohammed Ali Yousif
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.20

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

The Role of the Cash Flow Statement in Enhancing the Quality of Financial Reporting in the General Tax Authority : An Applied Study Hala Abdul Ameer Dhahir; Ahmed Rahi Abed; Nuha Aadi Abd Ali
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.21

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Accounting Theory and Its Effective Role in Developing Intellectual and Mental Skills and Abilities Of Accounting Department Students: a Field Study Sadiq Jafar Kathim; Layla Naji Majeed Al Fatlaw; Qasim Mohammed Abdullah Al-Baaj
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.22

The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual skills and abilities of students of the Department of Accounting, and to provide recommendations and proposals to the organisation of the research sample regarding the subject of teaching accounting theory and its active role in the intellectual skills and abilities of students of the Department Accounting, the deductive and inductive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the descriptive approach in the practical aspect, The research sample was represented by the students of the Department of Accounting at the College of Administration and Economics - University of Al-Qadisiyah for the year 2024, a questionnaire form was designed and distributed to the research sample and then collected and analysed statistically for the purpose of proving the research hypotheses and achieving the results The research reached a set of conclusions, the most important of which is the information that there is a statistically significant correlation between accounting theory and the intellectual skills and abilities of students of the accounting department The strength of the correlation is characterised by being very strong and its value is (.636**), which is at a lower moral level From (0.01), which confirms the positive correlation of this research, the existence of a significant effect between the variables of the research and the value of the regression coefficient was (β) (.636), which confirms the positive impact of this research, and therefore the study recommends a set of recommendations, the most important of which is the development of the accounting theory approach adopted in the accounting department so that it is able to keep pace with the continuous development known by the reality of the profession, which enables the accountant to perform his tasks better and understand how to teach accounting theory in decision-making processes.

The Role of Accounting Information Technology in Reducing Tax Evasion: an Applied Study on a Sample of Employees of Tax Departments in Middle AL -Furat AL –Awsat Ali Sahib Noor
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.23

The current research aims to measure the role of accounting information technology represented by (Perceived benefit, ease of use) in reducing tax evasion represented by (Fair distribution of tax burden, penalties and penalties, combating tax evasion, employees efficiency, economic conditions) among a sample of employees of tax departments in the Middle Euphrates region, the research has stood on an important problem, which was formulated under the question of the research (What is the role of accounting information technology in reducing tax evasion?), In order to address the problem, two hypotheses were formulated, and the research relied on the descriptive analytical approach in measuring, describing and analyzing the research variables, and the research relied on the questionnaire tool in collecting the necessary data, As (150) questionnaires were distributed to the concerned tax department employees, and (137) questionnaires were retrieved, with (129) questionnaires valid for analysis and (8) damaged questionnaires. To analyze the results, the (SPSS&AMOS) package was used (V.28). The research summarized several findings, foremost of which was that accounting information technology has an impact in reducing tax evasion. Additionally, there is a high degree of use of accounting information technology in improving the capabilities of tax department employees in the Middle Euphrates region to reduce tax evasion. The research recommends the use of modern accounting information methods and techniques to combat tax evasion and ensure timely payment of taxes in the right place.

Measuring And Analyzing Changes In The Exchange Rate And Their Impact On The Trade Balance In Iraq 2010-2022 Marwa Allawi Naji
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.24

This research seeks to illustrate the effects of rate of exchange volatility on Iraq's trade balance .The report examines currency rates in Iraq from 2010 to 2022, including both official and parallel values. The study addresses the trade balance, encompassing exports and imports, and investigates the impact of exchange rate fluctuations on trade performance through the ARDL model. It demonstrates a direct relationship between the two variables and confirms the absence of autocorrelation issues. Formulating a series of results and recommendations.

Measuring The Information Content Of Accounting Profits In The Iraqi Banking Sector For Banks Listed On The Iraqi Stock Exchange Mohammed Farhan Hatem Algayyim; Maytham Bader Bawie Al-Sfan
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i4.25

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

The Impact of Digital Currency on Global Trade : A New Frontier in International Accounting Selvi Octapia Simatupang; Febry Valentin Zebua
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 2 (2024): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i2.27

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

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Home Page

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Editorial Team

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Google Scholar

Contact Name Riyadi

Contact Email indexsasi@apji.org

Phone +6281269402117

Journal Mail Official indexsasi@apji.org

Editorial Address Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah 59567

Location Kab. demak, Jawa tengah INDONESIA

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Contact Name
Riyadi

Contact Email
indexsasi@apji.org

Phone
+6281269402117

Journal Mail Official
indexsasi@apji.org

Editorial Address
Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah 59567

Location
Kab. demak,

Jawa tengah

INDONESIA