Jurnal Ekonomi, Bisnis dan Pendidikan

ESTIMATING AND SELECTING VARIABLES FOR A CONDITIONAL QUANTILE REGRESSION MODEL USING PENALTY FUNCTIONS

Mohammed Ibrahim Zamel — Thu, 18 Jun 2026 00:00:00 +0000

Penalised quantile regression is an optimal method for variable selection when confronted with a substantial number of explanatory variables. Certain factors may exert no influence on the response variable, thereby complicating the model and rendering it challenging to interpret. This research concentrates on variable selection utilising punitive functions (lasso) and (MCP), and evaluates them according to the mean square error criterion (MSE) for estimate purposes. Utilising the metrics of false positive rate (FPR) and false negative rate (FNR) to evaluate the estimator's efficacy in variable selection, simulated experiments revealed that the MCP estimator excels in both estimation and variable selection.

STRATEGIC CLARITY AND ITS FUNCTION IN DEVELOPING THE DIGITAL STRATEGY: AN ANALYTICAL STUDY OF THE VIEWPOINTS OF A SAMPLE OF ACADEMIC LEADERS AT THE UNIVERSITY OF KUFA

Ikram Adnan Al-Dhalim — Thu, 25 Jun 2026 00:00:00 +0000

This study looks at how well a strategy is defined affects the development of digital approaches at Kufa University. Three elements—clear goals, well-defined activities and procedures, and efficient resource allocation—defined strategic clarity; the digital plan covered topics including digital infrastructure, digital culture, and innovation in the digital sphere. A descriptive-analytical technique was used and academic leaders—deans, associate deans, and heads of departments—were surveyed. Out of 95 questionnaires sent, 93 legitimate responses were returned and examined using SPSS program. The results showed that participants showed great levels of digital strategy as well as strategic clarity. The results also showed a major beneficial link between strategic clarity and digital strategy (r = 0.871, p < 0.01). Furthermore, regression analysis confirmed that strategic clarity significantly influences digital plans and explains 75.9% of their variation (R² = 0.759). Among the several facets of strategic clarity, the clearest link to digital strategy shown was objectives' clarity. The study finds that increased strategic clarity is essential for accelerating digital transformation efforts and improving the results of online projects in higher education institutions.

IMPACT OF BIG DATA AND VALUE STREAM INTEGRATION ON RATIONALIZING COST DECISIONS: A LEAN ABC MODEL

Haider Atta Zabin — Mon, 29 Jun 2026 00:00:00 +0000

This research seeks to show the important integration of BDA and VSM strategy in rationalizing operative and manufacturing cost reduction decisions from a serval application within industrial and metallurgical zero-growth sectors, alleviating some pre-determined constraints of conventional cost accounting under the Unified Accounting System. In pursuit of this aim, it employs a descriptive-analytical approach to ground the theoretical foundation, reinforced by an applied simulation method. A complex quantitative and analytical simulation model was built using the macro-indicators and relative weights related to the financial statements (FS) of Fayadh Al-Qasim Industrial Company? FS for 2020. In this model, Lean Activity-Based Costing (Lean ABC) with variance and digital cost-driver analysis is developed on a sample of 5,616 units actual production and assembly cycles for the complete 2.5-foot air cooler production line consisting of plate cutting, chassis pressing and components/Motor assembly. These analyses and empirical results resulted in the unequivocal endorsement of an overarching comprehensive integrative hypothesis. The findings show that industrial cloud computing, IIoT and unified digital platforms can help the management accountant achieve a microscopic view of resources and the factory floor. This functionality also allows for identifying and driving out non-value-added activities and waste costs that were previously masking true product costs and responsibility centers, while improving overhead & production services tracing efficiency by 54.34. Thus, this integration resulted in a 31 reduction for total cost per unit, achieving unit savings of IQD 60628 and resultant annual accumulation of the costs for plant of 340486848 IQD without affecting quality control conditions and religion for final product inspection. The study explicitly advises investing in big data and computer numerical control (CNC) technology infrastructures, moving towards automated pull systems for documents and materials, as well as training the economic and technical staff on Process Mining tools to ensure guaranteed proactive cost containment measures for proper sustainable competitiveness.

THE ROLE OF BANKING CREDIT IN PROMOTING GROSS DOMESTIC PRODUCT GROWTH IN IRAQ DURING THE PERIOD (2004–2022)

Sami Kamil Abd — Mon, 29 Jun 2026 00:00:00 +0000

The research was mainly based on clarifying the concept of bank credit and gross domestic product and investigating the direction of the relationship between them based on annual data for the period 2004-2022, Analyzing the total bank credit, both contractual and monetary, and knowing the extent of its impact on economic growth (gross domestic product, What confirms this is the development of economic plans and permanent reforms adopted by countries in order to ensure the development of the total bank credit provided and achieve its positive effects on the macroeconomic variables in general and the gross domestic product in particular. The problem of this research revolves around the following two main questions: Are the variables of the total bank credit (contractual and monetary) The research reached several results, the most important of which is the direct relationship between the total bank credit granted and the gross domestic product during the research period, in addition to the increase in the gross domestic product during the research period regardless of the economic, political and social conditions and its great connection to the export of crude oil, Among the most important proposals presented by the study is the need for economic decision makers in the country to pay attention, focus on, and monitor the development of the volume of contractual bank credit, as well as work to achieve security, political, and social stability. The Central Bank of Iraq must enact laws that direct bank credit toward productive economic sectors and the growth they achieve in the gross domestic product.

DIGITAL TRANSFORMATION AS A STRATEGIC LEVER FOR ENHANCING SUSTAINABLE DEVELOPMENT IN IRAQ: AN ANALYSIS OF REALITY, STRUCTURAL CHALLENGES, AND FUTURE DEVELOPMENT OPPORTUNITIES

Hassan Abdullah Ahmed — Mon, 29 Jun 2026 00:00:00 +0000

This research aims to provide a realistic analysis of digital transformation in Iraq during the period 2015-2025 and explore the most important strategic differences for social development. This is achieved by examining the alignment between digital indicators and development indicators, identifying the overarching challenges facing these companies, and anticipating future opportunities for advancement. The research employs a descriptive and analytical approach, relying on data from the Central Statistical Organization, the Central Bank of Iraq, and the United Nations Development Programme, as well as relevant academic literature. The research found a strong correlation between social transformations and digital libraries, manifested in digital contributions to improving financial security, managing government services, and providing access to services and services. However, the impact of digital transformation remains below expectations due to a set of structural challenges, most notably the weakness of the digital infrastructure, the continued dominance of traditional methods in the Iraqi economy, the weakness of local resources, and the limited availability of digital skills. The research concludes that Iraq's success in achieving comprehensive development during this period hinges on establishing an integrated development model for companies based on investment and digital knowledge.