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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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Climate Change in Digital Transformation: An Analytical Study for Sumer University Leaders Sarah Saad Abdul Hadi Obaid; Tariq Kazim Shalaka
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.211

This research aims to analyze the impact of change leadership on the digital transformation of universities through strategic capabilities as an intermediary factor, highlighting Sumer University as a model for the study. The study focused on diagnosing the reality of the application of change leadership and the university's readiness for digital transformation, in addition to measuring the relationship between these variables. The research relied on the descriptive analytical approach and the size of the community was (284) in (9) colleges of Sumer University, which included a random sample of 161 leaders at Sumer University (the university president, the university president's assistant, the dean, the assistant dean, the head of the department, and the division director). A questionnaire was designed as the main tool for collecting data, based on solid measures on the research variables (change leadership, digital transformation) with the results analyzed using SPSS and Amos software. The research concluded the importance of enhancing change leadership as a means of improving digital transformation and developing university performance. Statistical methods were used, including (validity and reliability test, normal distribution test, confirmatory factor analysis, mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, simple linear regression, etc.) to test the main and sub-hypotheses of the research. A set of conclusions were reached, the most important of which is that the dimensions of change leadership play an effective and influential role in one of the dimensions of digital transformation, which is digital leadership in general

Commitment of Iraqi Public Companies to Social Responsibility Accounting : A Case Study Shumran Obaid Khlaif Alameer
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.212

This research aimed to measure the extent of public sector companies' commitment to adopting social responsibility accounting in Wasit Textile and Knitting Factory as a model. The research concluded that the research sample had achieved advanced levels of adopting social responsibility accounting despite the limited capabilities of the research sample. It has yet to reach the required level of adopting social responsibility accounting. The research used the seven-point Likert scale to measure the extent of the research sample's commitment to adopting social responsibility accounting. Among the most important results reached by the study is the existence of accounting procedures and policies that are compatible with the requirements for adopting responsibility accounting by the research sample. The study recommended the full adoption of social responsibility accounting in industrial companies and others, due to its important role in achieving the goals of social responsibility as well as moving from the stage of voluntary commitment to the stage of commitment to social responsibility.

Exchange Rate Fluctuations and Change in Inflation Rates and its Impact on Economic Growth in Iraq for the Period (2010-2024) Ayyed Jasym Abbood; Yusra Rasim Jabbar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.213

The research aims to show the impact of exchange rate fluctuations and changes in inflation rates on economic growth, in terms of the impact of the increase in the amount of goods and services produced by a particular economy. The primary components of production—land, labor, capital, and organization—are used to create these things. Furthermore, the rise in the market value of the products and services generated by an economy over time is known as economic growth. As well as the impact on achieving a high growth rate of real per capita income during a certain period of time. Spatial boundaries were represented in the data published by the Central Bank - Directorate General of Statistics and Research. The time limits of the research were a continuous time series of fifteen years from (2010-2022) due to the availability of information and data on the variables of searching for the studied variables. The research reached several conclusions, the most important of which was that exchange rate fluctuations and change in inflation rates can affect the increase in real income and thusaffect the livelihood of citizens and purposeful stability, through which societies are upgraded, as well as the impact on national income, planning, providing the necessary data and information, production of quality, providing appropriate technology and developing appropriate economic policies.

The Ethical Compass: Guiding Auditor Choices in A Jakarta Public Accounting Firm A.Fadli Mappisabbi; Steviani Batti; Nurasia Natsir
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.215

The study examines the critical role of professional ethics in auditor decision-making, focusing on public accounting firms in Jakarta, Indonesia. Employing a convergent parallel design, the research integrates qualitative case study findings with quantitative survey results to provide a comprehensive understanding of the factors influencing ethical behavior in the auditing profession.The qualitative component explores the ethical dilemmas faced by auditors, drawing on Kohlberg's Theory of Moral Development, Rest's Four-Component Model, and the Theory of Planned Behavior. Through in-depth interviews and document analysis, the study reveals that auditors encounter complex ethical challenges stemming from client pressures, organizational incentives, and ambiguous professional guidelines. The findings highlight the pivotal role of ethical culture and leadership in shaping auditors' decision-making processes.The quantitative component complements the qualitative insights by surveying a larger sample of auditors across multiple firms. Descriptive and inferential analyses are conducted to assess the relationships between key variables, including organizational culture, professional guidelines, moral development, and ethical decision-making. The results provide empirical support for the qualitative findings, confirming the significant influence of organizational factors and individual moral reasoning on auditors' ethical behavior. The study offers practical recommendations for enhancing ethical practice in the auditing profession. These include implementing robust ethical training programs, fostering mentorship relationships, and aligning organizational incentives with ethical objectives. The research highlights the importance of cultivating a strong ethical culture within accounting firms and emphasizes the need for clear, unambiguous professional guidelines to support auditors in navigating ethical dilemmas.

The Influence of Corporate Governance on Financial Reporting Quality in the Banking Sector Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.216

This study examines the impact of corporate governance structures on the transparency and accuracy of financial reporting in banking institutions. Using a quantitative research approach, the study analyzes data from 150 banks across 25 countries over a five-year period (2019-2023). Multiple regression analysis reveals that board independence, audit committee effectiveness, and ownership concentration significantly influence financial reporting quality. The findings indicate that stronger corporate governance mechanisms lead to improved financial reporting quality, with board independence having the strongest positive impact. This research contributes to the existing literature by establishing empirical evidence of the relationship between specific corporate governance mechanisms and financial reporting quality in the banking sector, which has implications for regulatory policy and banking governance practices.

The Impact of Using the Analytical Procedure Methods in Preventing the Risks of Statistical Samples in Auditing, A Study According to Auditing Standards (520, 530) Mohammed Ali Hassan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.217

Purpose: The study's aim to highlight how the relationship between the auditing standard Analytical Procedures (520) and reducing audit sample risks, a study according to the standard of auditing (530), and the complementary role between them. The sample chosen for the community matches the financial operations after a thorough assessment using analytical methodologies to gain reasonable certainty that the information presented in the financial statements and management report is reliable, fair, and unbiased. Theoretical framework: The theoretical framework of the study included introductory frameworks for analytical procedures in terms of the concept, objectives and methods they contain, as well as introductory frameworks for the concept of audit samples, their risks and the factors influencing their size, as well as the theoretical relationship between the impact of analytical procedures on audit samples. Design/methodology/methodology: In order to accomplish the aims of the study, the focus was on the inductive approach by highlighting the impact of the relationship to the standard of auditing for analytical procedures (520) in preventing the risks of audit samples, a study according to the standard of auditing (530), and the complementary role between them, And the impact and then the transition to the general path by generalizing the results that have been reached. Also, the deductive approach was relied on to strengthen definitional frameworks for the independent variable, analytical procedures, and the dependent variable, audit samples, through what is contained in books, theses, and scientific research, identifying the general aspects, and delving into the results of the practical side of the study. Findings: The results of the statistical analysis showed the following the existence of a significant relationship between the impact of the methods of analytical procedures in preventing the risks of statistical samples in the audit process. It measures either the significance level (Sig. F) of the model as a whole is (0.000), which is less than (5%) hypothesized by the researcher and should be analytical The analysis accepts the hypothesis of the model that there is a significant effect relationship between the utilization of the analytical procedures approach in the reduction of statistical sampling risk in the audit study based on auditing standards (520, 530).

The Future of Taxation in the Digital Era : Challenges and Strategies of Indonesia's Tax Policy Saman Saman
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.218

Digital transformation has fundamentally changed the structure of the global economy, creating a new paradigm in the tax system that demands a thorough adaptation. This systematic literature review research aims to explore the future of digital taxation in Indonesia through a comprehensive analysis of tax policy challenges and strategies. The research methodology adopts the PRISMA protocol with a systematic search of international and national databases, conducting a strict selection from 309 articles to filter 10 quality journals for in-depth review. The research uses a qualitative meta-synthesis approach to analyze themes, compare policy strategies, and integrate findings across studies. The results of the study reveal that Indonesia's digital economy will reach USD 82 billion in 2023, with a projected USD 146 million in 2025, supported by internet penetration of 221,563,479 users. Key findings show a significant increase in the e-filing system from 68.2% in 2016 to 83.4% in 2022, as well as a positive perception of 70% of Generation Z towards digital tax education. The research identified key challenges including the digital divide, low technology literacy, and regulatory complexity. The conclusion emphasizes the need for a holistic approach that integrates technology, education, and social participation through digital infrastructure investments, inclusive literacy programs, adaptive regulatory frameworks, and multi-stakeholder collaboration to realize a fair, efficient, and inclusive digital tax ecosystem.

Impact of ICT and Information Systems on Accounting Profession: a Study At Anan University, Nigeria Sulaiman Taiwo Hassan; Egwuma Deborah Ojochenemi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.220

The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005).This result is also consistent with Buseni James's (2023) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers.

The Role of Value Creativity Capabilities as a Driving Force to Address Customer Boycott Behaviour Through the Mediating Role of Marketing Excellence Muthanna Twfiq Abdul –Hassan; Mohammed Ahmed Mhmood; Roaa Abdul Kareem Sahib
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.222

The current research seeks to identify the role of value Creativity capabilities through its dimensions (environmental value, utility value, achievement value, intrinsic value) in addressing the behaviour of the customer boycott, through the mediating role of marketing excellence through its dimensions (service quality, customer retention, innovation of new services, appropriate price, continuous improvement) in Zain Iraq and Asia Cell in the Middle Euphrates region in (Najaf, Karbala, Babylon, Diwaniyah, Muthanna). The problem of the study lies in the main question of what is the nature of the relationship between the capabilities of value Creativity and the behaviour of the customer boycott with the presence of the mediating role of marketing excellence, and the study used the questionnaire to collect data, as it distributed (112) questionnaire forms to a random sample of administrative leaders in (Zain Iraq and Asia Cell), and retrieved (104) forms valid for statistical analysis and the data collected was analysed using a set of statistical tests available in the two statistical programmes (SPSS. V.29, 29 (Amos.V. 29), The results of the study confirmed a number of conclusions, the most important of which is the existence of a role for value Creativity capabilities in addressing the behaviour of the customer boycott through the mediating role of marketing excellence, which means the company's interest in improving the level of customer satisfaction by investing its capabilities by providing services and products that meet their needs.

The Role of the International Financial Reporting Standards in Enhancing the Quality of Sustainable Accounting Information Anmar Adnan Khudhair
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.225

Purpose: The research examines the relationship between international financial reporting standards and sustainability accounting information. International financial reporting could affect the efficiency and effectiveness of accounting information disclosure by transparency financial reports. Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in trade companies and financial analysts in financial brokerage companies. The Mann-Whitney test is applied to examine the hypotheses of this study model. Findings: This research finds that the application of international financial reporting standards positively impacts the efficiency and effectiveness of sustainability accounting information. Thus, international financial reporting standards have many advantages and positive impacts regarding the necessity of their application in business companies. Originality/value: Although many studies have investigated sustainability accounting, no research has addressed the association between international financial reporting standards and the efficiency and effectiveness of accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the importance of the efficiency and effectiveness of quality accounting information in company reports to inspire companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into improving the quality of financial reports and accounting information's to attract foreign investors. The five-point Likert scale was used to express the totality of the five dimensions, in which the measurements range from one point with a strongly disagree content to five points with a strongly agree content, in addition to the program ((spss), and (159) questionnaires were distributed to several employees. The research sample of companies listed in the Iraq Stock Exchange and its analysis using multiple statistical techniques.

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Home Page

OAI Link

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

Abstract

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Abstract

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