Vol. 3 No. 3 (2026): March

					View Vol. 3 No. 3 (2026): March
Published: 2026-01-12

Articles

  • The Impact of Utilizing Artificial Intelligence in Human Resource Management on the Quality of Administrative Decisions and the Sustainability of Institutional Performance: An Applied Study at Erbil Investment and Finance Bank

    Yousif Riyadh Mhmood, Rawad Fadhil Abed Alabboodi , Ashwaq Thabit Abed
    16
  • Improving Pro-Sustainable Customer Responses Through Spiritual Marketing

    Khalid Kadhim Mohammed
    15
  • The Role of Distributed Leadership In Improving Work Environment Conditions Through the Mediating Role of Innovation Readiness: an Applied Study

    Israa Abdulhasan Oleiwi
    20
  • Pengaruh Persepsi Harga dan Citra Merek terhadap Keputusan Pembelian Emina Bright Stuff Face Toner pada Mahasiswa STIE Tuah Negeri Dumai

    Khusnul Khotimah
    8
  • The Importance of Transparency in Tax Reporting and Its Role in Improving the Reputation of Companies: An Applied Study at the Iraqi Public Tax Authority for the Period 2018–2024

    Arshed Makki Rashed, Mohammed Muneam Ali, Iqbal Abdul Ameer Abed
    14
  • Implementasi Administrasi Kredit dan Pengelolaan Data dalam mendukung Efisiensi Operasi Bisnis Bank Jatim Capem Royal Plaza

    Muhammad Zaid Ramdhani, Rusdi Hidayat Nugroho
    6
  • The Impact of Applying International Financial Reporting Standards (IFRS) on the Quality of Financial Reports: The Mediating Role of Accounting Disclosure in Banks Operating in the Iraq Stock Exchange

    Haider Omran Seher
    14
  • A Proposed Accounting Model Depend on Mixed Based Costing (MBC) Technique for Risks Assessment and Improving the Quality of Cost Reports: An Applied Study in Al-Rasheed Bank

    Ali Abdul-Hussein Hani Al-Zameli
    25
  • Analysis of the Gap Between Taxable Profit and Accounting Profit and Its Impact on Tax Justice and Financial Stability: An Applied Study at the General Tax Authority of Iraq for the Period 2018-2025

    Hayder Matloob Koshan
    14
  • Analisis Pengaruh Cadangan Kerugian Penurunan Nilai, Dana Pihak Ketiga, dan Non-Performing Loan terhadap Kinerja Keuangan Studi pada Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2019- 2023

    Dinia Hidayati; Sugiyono
    14
  • The Impact of Applying Zero-Based Budgeting on the Quality of Internal Control in Economic Units: An Applied Study on Iraqi Banks

    Fadhel Allah Ahmed Abed, Shehlaa Neamah Annon, Laith Malik Radhi Khaghaany
    14
  • Pengaruh Artificial Intelligence dan Hyper-Personalization terhadap Niat Beli Generasi Z pada Platform Social Commerce Shopee: Peran Mediasi Kepercayaan Konsumen

    Abdullah Zailani
    13
  • Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Perubahan Anggaran dan Sisa Lebih Anggaran Terhadap Penyerapan Anggaran Pada Suku Dinas Pertamanan dan Hutan Kota Jakarta Pusat

    Laili Rizkia, Irvan Hermala, Luna Haningsih
    11