Indonesian Journal of Law and Economics Review

Hotel Accounting Systems for Reducing Errors and Financial Corruption

Israa Faisal Hameed Abdul Kareem — 2026-06-17

General Background: Hotel operations require reliable accounting systems to manage financial activities and maintain organizational control. Specific Background: Accounting errors and financial corruption remain challenges in hotel management despite the use of accounting systems. Knowledge Gap: Empirical evidence on the role of hotel accounting dimensions in reducing these problems remains limited. Aims: This study investigates the contribution of hotel accounting systems to reducing errors and financial corruption in Al-Mansour International Hotel and Baghdad Hotel. Results: Findings from 75 employees show a strong positive relationship between hotel accounting systems and the reduction of errors and financial corruption (r = 0.782), with hotel accounting explaining 53.4% of the variance (R² = 0.534). Strategic management was identified as the most significant dimension. Novelty: The study evaluates financial supervision, cost and pricing controls, and strategic management within a unified hotel accounting framework. Implications: Strengthening hotel accounting systems can support transparency, governance, and the prevention of financial irregularities in hotel organizations.

Highlights:

• Strong positive correlation was identified between hotel accounting systems and lower levels of errors and financial corruption.
• Hotel accounting accounted for 53.4% of the variation associated with financial and administrative corruption.
• Strategic management emerged as the leading dimension in supporting corruption reduction initiatives.

Keywords: Hotel Accounting Systems, Financial Corruption, Accounting Errors, Strategic Management, Internal Control Systems

Discounts Facilities And Service Quality Determine Consumer Purchasing Decisions At Mixue

Cha Cha Febiana — 2026-06-25

General Background The culinary business sector in Indonesia experiences continuous growth, driven by buyer demand for fast food and diverse beverage products. Specific Background Within this competitive industry, franchises attract buyers by offering affordable products, comfortable physical environments, and reliable staff assistance. Knowledge Gap Although promotional pricing, store environments, and staff reliability are known drivers of buyer behavior, their specific dominance and combined role in shaping transactions at regional franchise outlets remain underexplored due to varying buyer characteristics. Aims This quantitative study analyzes how price cuts, physical amenities, and staff assistance shape buyer choices at Dauhwaru and Pergung franchise locations in Jembrana Regency. Results Multiple linear regression analysis of 30 respondents reveals that price cuts, physical amenities, and staff assistance each positively and significantly determine buyer choices. Furthermore, these three factors simultaneously dictate overall buyer transactions. Novelty The research uniquely identifies that financial promotions, specifically price cuts, act as the most dominant determinant for buyers compared to the physical store environment and staff interactions. Implications Franchise management must strategically maintain attractive financial promotions while simultaneously upgrading store environments and employee standards to secure continuous sales in a highly competitive market.

Highlights

Price cuts act as the most dominant factor in shaping buyer choices.
Comfortable physical amenities significantly encourage positive transaction outcomes.
Reliable employee assistance simultaneously works with other variables to secure sales.

Keywords

Discounts; Facilities; Service Quality; Purchasing Decisions; Culinary Franchise

TikTok Shop Features and Consumer Purchase Decisions in Kuta Bali

Wafiqah Wafiqah — 2026-07-09

General Background: Digital technology has changed how consumers search for product information and conduct online transactions. Specific Background: TikTok Shop integrates short video content, direct interaction, and shopping features in one application, making it relevant to consumer purchase decisions in Kecamatan Kuta, Kabupaten Badung, Bali. Knowledge Gap: Prior research has discussed TikTok marketing, sales strategies, digital consumer behavior, product quality, price perception, and brand image, but has not fully explained consumer experiences in using TikTok Shop features through a qualitative approach in this location. Aims: This study aimed to analyze the use of digital technology in consumer purchase decision making and identify factors that encourage and inhibit purchases through TikTok Shop. Results: Interviews, observation, and documentation involving six informants showed that product video presentation, buyer reviews, live streaming, and products appearing on the For You Page helped consumers obtain information and build confidence before purchasing. Encouraging factors included discounts, free shipping, application ease of use, and viral products. Inhibiting factors included mismatch between product and description, unsatisfactory quality, delivery delays, and low trust in sellers. Novelty: The study provides a descriptive qualitative account of how specific TikTok Shop features are used by consumers during purchase decision making in Kuta. Implications: Sellers need to combine promotional strategies with product quality, accurate descriptions, reliable delivery, and consumer trust building.

Highlights:

FYP exposure helped users obtain item information.
Discounts, free shipping, and viral items encouraged transactions.
Mismatch, poor quality, delays, and low seller trust discouraged buying.

Keywords: Digital Technology, TikTok, Consumer Purchase Decisions

Service Quality Determines Customer Revisit Intention In Local Beauty Clinics

Sahmita Dewi Andini — 2026-07-06

General Background The beauty service industry experiences rapid growth and intense market competition globally and locally. Specific Background Local beauty enterprises utilize digital marketing, varied pricing, and service management to attract and retain consumers in a saturated market. Knowledge Gap Previous literature predominantly examines these marketing components individually rather than simultaneously within the context of local beauty service establishments. Aims This study analyzes the simultaneous and partial roles of social media strategy, price, and service quality on consumer revisit intention at Fahira Lash Lelateng. Results Multiple linear regression analysis of fifty respondents reveals that service quality significantly and positively drives revisit intention. Conversely, social media strategy and pricing demonstrate significant negative correlations with consumer return decisions. Simultaneously, these three variables account for 74.3% of the variance in customer retention. Novelty This research reveals that tangible service experiences heavily outweigh digital marketing and pricing perceptions in retaining beauty service clientele. Implications Beauty service management must prioritize tangible service excellence while recalibrating digital content and pricing structures to align with actual consumer expectations and build sustainable loyalty.

Highlights

Service quality functions as the primary determinant for retaining beauty service clientele.
Digital marketing strategies show a negative correlation with consumer return decisions.
Elevated pricing perceptions significantly deter customers from repeating their beauty treatments.

Keywords

Service Quality; Revisit Intention; Social Media Strategy; Beauty Services; Pricing Perception

Social Marketing and Perceived Organizational Sustainability in Iraqi FMCG

Zaid Yaseen Saud — 2026-07-09

General Background: Organizations are increasingly adopting sustainable business models to ensure long-term viability. Specific Background: Firms in the Iraqi Fast-Moving Consumer Goods (FMCG) sector face pressure to align corporate goals with social good through responsible communication. Knowledge Gap: Limited empirical data exists on how social marketing yields sustainable outcomes in emerging economies like Iraq. Aims: This study evaluates the relationship between social marketing practices and perceived organizational sustainability in the Iraqi FMCG industry. Results: Analysis of 384 consumers reveals a strong positive correlation, where ethical communication and social responsibility campaigns are the primary predictors of sustainability perceptions. Novelty: This research provides empirical evidence from a developing market, conceptualizing sustainability through consumer perception. Implications: FMCG managers should prioritize transparent and interactive marketing strategies to enhance organizational resilience and stakeholder trust.

Highlights:

Ethical communication and social responsibility campaigns are the primary drivers of perceived organizational sustainability in the Iraqi FMCG sector.
Integrated marketing strategies significantly bolster consumer trust and support long-term economic stability.
Digital awareness content is essential for enhancing organizational adaptability to changing market conditions.

Keywords: Social Marketing, Perceived Organizational Sustainability, FMCG, Iraq, Ethical Communication

Smart Mirror Navigation And Personalization Determine Consumer Purchase Intention In Beauty Retail

Charmela Audria Mumtadz — 2026-06-26

General Background The integration of augmented reality into digital marketing transforms the modern consumer shopping experience into an interactive and personalized journey. Specific Background Within the beauty retail sector, businesses increasingly adopt smart mirrors to allow consumers to virtually evaluate products through real-time simulations. Knowledge Gap Despite rapid technological growth, previous studies present inconsistent findings regarding user satisfaction and predominantly ignore the critical roles of system navigation and interface personalization. Aims This quantitative study investigates how perceived ease of use, perceived usefulness, personalization, and navigation dictate user satisfaction and subsequent purchase intention for smart mirrors. Results Structural equation modeling of 220 first-time users demonstrates that all examined technological factors positively determine user satisfaction, with system navigation acting as the most dominant predictor. Consequently, this high user satisfaction strongly translates into future purchase intention. Novelty By substituting traditional aesthetic appeal metrics with personalization variables, this research uniquely validates the Technology Acceptance Model within customized digital beauty storefronts. Implications Commercial managers must prioritize intuitive menu designs, logical structures, and responsive search features to maximize navigational experiences and stimulate final transactions in modern retail environments.

Highlights

Intuitive system navigation emerges as the most dominant predictor of user satisfaction.
Perceived usefulness and virtual personalization positively dictate interactive shopping experiences.
Positive interface satisfaction strongly translates into future consumer transaction commitments.

Keywords

Smart Mirror; Technology Acceptance Model; User Satisfaction; System Navigation; Purchase Intention

The Role of Accounting in Supporting the Transition Toward Renewable Energy

Suhad Dakhil Jaafar Tajuldeen — 2026-06-22

General Background: Global climate change necessitates a rapid transition from fossil fuels to renewable energy. Specific Background: While global energy sectors shift toward sustainability, developing nations like Iraq face unique challenges due to their heavy oil dependency and lack of integrated sustainability infrastructure. Knowledge Gap: Iraq’s significant renewable potential is hindered by an underdeveloped understanding of how accounting frameworks can bridge financial reporting and environmental sustainability. Aims: This research examines the critical role of accounting in facilitating Iraq's transition toward renewable energy by identifying systemic obstacles and institutional opportunities. Results: The study demonstrates that sustainability accounting, carbon reporting, and life-cycle costing improve transparency, optimize capital allocation, and mitigate investment risks. Novelty: This research provides a specialized framework detailing how modern accounting instruments previously underutilized in rentier economies can serve as strategic enablers for energy diversification in Iraq. Implications: Adopting standardized environmental accounting practices can improve institutional capacity, foster investor trust, and establish the financial ecosystem necessary for achieving long-term renewable energy objectives and economic stability.

Highlights:

Modern accounting methodologies serve as essential diagnostic tools to accurately assess the financial viability and environmental performance of renewable infrastructure projects.
The implementation of standardized disclosure frameworks addresses institutional information gaps, thereby reducing risk perception and attracting sustainable foreign investment into the Iraqi market.
Transitioning toward integrated reporting allows policymakers to better align energy strategies with global sustainable development goals while simultaneously reducing reliance on volatile fossil fuel revenues.

Keywords: Green Accounting, Renewable Energy, Sustainability Reporting, Iraq Energy Sector, Carbon Accounting

German Cooperation Programs and Sustainable Agribusiness Development in Nigeria

Musa Zakari — 2026-06-13

General Background: Sustainable agribusiness development has become a major priority for improving food security, productivity, competitiveness, climate resilience, and rural economic growth. Specific Background: In Nigeria, the German Agency for International Cooperation (GIZ) has implemented intervention programmes focusing on capacity-building, value-chain training, agricultural innovation, and market-linkage support to address persistent agribusiness challenges. Knowledge Gap: Despite the scale of these interventions, limited empirical evidence exists regarding their direct contribution to sustainable agribusiness development in Nigeria. Aims: This study evaluated the contribution of GIZ intervention programmes to sustainable agribusiness development, with particular emphasis on capacity-building, value-chain training, agricultural innovation, and market-linkage support. Results: Using survey and documentary research designs, data were collected from agribusiness stakeholders, farmers, cooperative leaders, and extension officers. Findings revealed that capacity-building and value-chain training significantly improved sustainable agribusiness productivity (p=0.000), while agricultural innovation and market-linkage support significantly increased agribusiness competitiveness (p=0.000). The regression model explained 61.0% of the variation in sustainable agribusiness development. Novelty: The study provides direct empirical evidence linking GIZ-specific intervention programmes with sustainable agribusiness outcomes in Nigeria. Implications: The findings support the expansion of capacity-building initiatives, innovation support, market-linkage mechanisms, and climate-smart agricultural interventions as strategies for promoting sustainable agribusiness development and agricultural transformation in Nigeria.

Keywords: Agribusiness Development, Capacity Building, Agricultural Innovation, Market Linkage Support, Sustainable Agriculture

Key Findings Highlights

Capacity-building activities strengthened productivity among agribusiness beneficiaries.

Innovation-oriented interventions supported stronger competitive performance.

Development cooperation initiatives contributed to long-term agricultural transformation.

The Role of Flexible Budgeting in Enhancing Financial Performance Efficiency in Industrial Companies

Mohammed Challoob Alwan — 2026-07-01

Volatile economic environments require adaptive corporate accounting frameworks to secure resource distribution efficiency. General Background Conventional static budgeting systems frequently fail to accommodate sudden market developments, generating severe operational misalignments. Specific Background This rigidity undermines short-term planning accuracy and distorts corporate resource allocation within manufacturing enterprises. Knowledge Gap This study examines the strategic utility of variable financial tracking systems within industrial organizations experiencing revenue instability. Aims The empirical design evaluates operational data collected from accounting managers and internal control specialists across major corporate entities, utilizing Spearman correlation and linear regression analysis. Results The statistical findings reveal a strong direct correlation ( $r = 0.804$ ) between flexible budget deployment and financial performance efficiency, particularly regarding departmental resource distribution. Linear regression models confirm that systematic cost separation into fixed and variable components significantly drives variance minimization and reduces operational waste. Novelty This evidence proves that moving beyond rigid assumptions to a dynamic multi-level volume framework directly mitigates corporate exposure to market fluctuations. Implications Consequently, corporate administrators must integrate automated reporting technologies and expand technical accounting capabilities to preserve long-term financial stability and operational viability.

Keywords: Flexible Budget, Financial Performance, Industrial Companies, Variance Analysis, Cost Control

Key Findings Highlights

Empirical assessments confirm a strong direct correlation of 0.804 between variable budget application and structural performance efficiency.

Structured cost separation into fixed and variable classes serves as the primary driver for successful corporate tracking.

Linear regression models verify that dynamic multi-level planning systems systematically minimize cost variances and operational waste.

Dispute Resolution in Private Land Sales under Indonesian Agrarian Law

Atika Rahmawati — 2026-06-30

General Background: Legal certainty in Indonesian land administration depends on properly documented and formally registered transfers of land rights. Specific Background: Under-the-table land sale practices remain common because they are often based on trust, lower cost, simpler procedures, and limited public understanding of formal land registration requirements. Knowledge Gap: Previous studies have mainly examined land registration certainty, transaction consequences, and general agrarian dispute protection, while specific dispute resolution mechanisms for informal land sales under Article 26 of Law Number 5 of 1960 remain limited. Aims: This study aimed to analyze dispute resolution for transfers of land rights through informal sale transactions based on Indonesian agrarian law. Results: Using normative juridical research with statutory and conceptual approaches, the study found that informal land sale agreements may remain binding under civil contract law when they meet agreement validity requirements. However, such transactions cannot be formally registered because they lack a Land Deed Official deed and do not meet Article 26 of Law Number 5 of 1960 and Article 37 paragraph (1) of Government Regulation Number 24 of 1997. Their evidentiary strength is limited, and disputes may be resolved through non-judicial or judicial mechanisms, with negotiation generally pursued first before litigation. Novelty: This study specifically links informal land sale disputes with Article 26 of Indonesian agrarian law and available settlement pathways. Implications: The findings emphasize compliance with formal deed and registration procedures to secure legal certainty, protect parties, and validate land rights transfer.

Highlights:

Civil agreements remain binding when validity requirements are fulfilled.
Missing PPAT deed blocks administrative recognition.
Negotiation generally precedes litigation in settlement practice

Keywords: Under the Table Land Sale, Land Rights, Sale and Purchase Agreement, Transfer of Land Rights

Gaps in Constitutional Protection of Land Rights Due to Coastal Erosion

Siti Aura Fadhillah — 2026-06-03

General Background Property ownership is a fundamental constitutional concern within the rule of law and welfare state framework. Specific Background Coastal abrasion can permanently eliminate physical land, causing environmental damage and legal uncertainty for communities whose ownership depends on the existence of land as a legal object. Knowledge Gap Existing regulations have not fully resolved uncertainty regarding land status, compensation mechanisms, and state responsibility for restoring affected community rights. Aims This study analyzes the urgency of fulfilling citizens’ constitutional rights in protecting land ownership affected by coastal abrasion. Results The study finds that the state has a constitutional obligation to provide preventive and remedial legal protection through coastal management policies, mitigation, compensation, relocation, and legal certainty regarding land ownership. Novelty The study positions land loss caused by abrasion as an urgent constitutional issue rather than only an environmental or agrarian problem. Implications Comprehensive legal policy is required to realize justice, legal certainty, and community welfare.

Highlights:

Physical disappearance of parcels creates uncertainty over ownership status.
Affected communities require compensation, relocation, mitigation, and restoration mechanisms.
State responsibility remains central to justice and welfare.

Keywords: Constitutional Rights, Coastal Erosion, Land Ownership Rights, Legal Protection, Welfare State.

State Financial Audit Accountability Through Indonesia Audit Board Mechanisms

Hasan Basri — 2026-06-04

General Background State financial management requires accountability, transparency, and independent oversight to support good governance. Specific Background In Indonesia, the Audit Board of Indonesia or BPK has constitutional authority to audit the management and accountability of state finances through financial audits, performance audits, and audits with specific objectives. Knowledge Gap Although the legal framework for state financial audits is comprehensively regulated, the implementation of audit recommendations still raises concerns regarding accountability and transparency in public financial governance. Aims This study analyzes the legal framework governing BPK’s state financial audit mechanism and examines its role in supporting accountable and transparent state financial management. Results The findings show that BPK’s authority is firmly regulated in the 1945 Constitution, Law Number 15 of 2004, and Law Number 15 of 2006. These regulations establish BPK as an independent and objective external audit institution. However, implementation remains limited by insufficient follow-up on audit results, weak inter-agency coordination, and inadequate public access to audit information. Novelty This study clarifies the relationship between constitutional audit authority, legal audit procedures, and practical barriers in state financial accountability. Implications Stronger external oversight, firmer follow-up mechanisms, better institutional coordination, and wider public transparency are needed to ensure that BPK audits support clean, transparent, and accountable financial governance.

Highlights:

The legal framework is constitutionally strong and comprehensive.
Recurrent findings indicate weak recommendation enforcement.
Coordination and public access remain critical implementation issues.

Keywords: Audit Board of Indonesia (BPK), State Financial Audit, Accountability, Transparency, Legal Effectiveness.

The Impact of Dynamic Interactions of Budget Deficits on Human Development Services (Social and Personal Services) in the Iraqi Economy

Mustafa Nawfal Wajeeh — 2026-06-22

General Background: The Iraqi economy relies heavily on volatile oil revenues, leading to significant fluctuations in public fiscal management. Specific Background: Public budget management is intrinsically linked to the provision of essential Human Development Services, including social welfare, education, and health. Knowledge Gap: Despite the critical role of these services, the dynamic relationship between fiscal deficits and the provision of social and personal services remains insufficiently quantified in the Iraqi context. Aims: This research measures the impact of budget deficits on Human Development Services in Iraq using the Autoregressive Distributed Lag (ARDL) model for the period 2004–2022. Results: Findings reveal a significant inverse relationship; a one-billion-dinar increase in the fiscal deficit causes a long-term reduction of approximately 0.38 billion dinars in service production due to project delays and suspended support programs. Novelty: The study provides a precise empirical model quantifying the fiscal-social trade-off in a rentier economy, highlighting the slow 11% annual corrective response of social infrastructure to financial shocks. Implications: Policymakers must prioritize funding for vital health and education sectors and diversify revenue streams to decouple human development from oil-price-induced fiscal instability, thereby ensuring financial sustainability.

Highlights:

Fiscal deficits trigger immediate project suspensions and reduced maintenance in vital social infrastructure.
The service sector exhibits a sluggish recovery mechanism, requiring nearly a decade to fully correct short-term financial imbalances.
Over-reliance on extractive industry revenues creates structural vulnerability, hindering long-term social welfare stability.

Keywords: Budget Deficit; Fiscal Policy; Human Development Services; Iraqi Economy; ARDL Model

Role of Financial Technology and Electronic Auditing in Developing Accounting Measurement Methods for Digital Assets and Cryptocurrencies

Ridha Mohanad Al-Salman — 2026-06-17

General Background: The rapid expansion of digital assets and financial technology has created new challenges for accounting measurement, auditing practices, and financial reporting systems. Specific Background: Traditional accounting approaches often face difficulties in recognizing, measuring, and disclosing digital assets due to their unique technological and economic characteristics. Knowledge Gap: Despite growing interest in digital assets, limited empirical evidence exists regarding the combined role of financial technology and electronic auditing in developing accounting measurement practices. Aims: This study examines the role of financial technology and electronic auditing in developing accounting measurement for digital assets. Results: The findings indicate strong positive relationships among financial technology, electronic auditing, and accounting measurement development. Regression analysis shows that financial technology and electronic auditing significantly contribute to accounting measurement development, with financial technology demonstrating the stronger contribution. The model explains 70.5% of the variation in accounting measurement development. Novelty: The study integrates financial technology and electronic auditing within a single framework to explain improvements in accounting measurement for digital assets. Implications: The findings support the development of specialized accounting standards, advanced electronic auditing systems, digital infrastructure, and professional training programs to improve the measurement, disclosure, and auditing of digital assets.

Keywords: Financial Technology, Electronic Auditing, Digital Assets, Accounting Measurement, Blockchain Accounting

Key Findings Highlights

Financial technology showed the strongest contribution to measurement development.

Audit digitalization supported greater data verification and transparency.

The proposed model explained a substantial proportion of variance in reporting practices.

Pricing Strategies and Physical Functions Dictate Customer Loyalty in Staple Commodities

Sinta Azhari — 2026-07-07

General Background Sustaining consumer commitment in staple commodities like eggs is crucial for distributors. Specific Background Despite intense price wars and higher pricing, Rumah Telur Martubung successfully maintains a strong customer base. Knowledge Gap Previous literature frequently distorts marketing mix influences by conflating promotional variables with service quality, failing to isolate the direct impact of physical characteristics and affordability on action loyalty. Aims This study analyzes the partial and simultaneous effects of product quality and pricing on customer loyalty at Rumah Telur Martubung. Results Multiple linear regression on 60 respondents reveals that both variables positively and significantly dictate loyalty, contributing 48.5% to its variance, with pricing demonstrating dominant partial influence over repurchase decisions. Novelty This research focuses exclusively on the value-for-money ratio, proving that economic utility calculation supersedes emotional brand attachment in homogeneous staple markets. Implications Management must synchronize price adjustments with strict quality control and intensive sorting to maintain long-term action loyalty.

Highlights

Consumers calculate economic utility rather than developing emotional brand attachment in homogeneous staple markets.
Pricing demonstrates dominant influence over repurchase decisions compared to physical product characteristics.
Price adjustment policies must synchronize with strict quality control and intensive physical sorting.

Keywords

Action Loyalty; Value For Money; Staple Commodities; Product Quality; Pricing Strategies

The impact of financial solvency and corporate risk management on achieving financial stability: An applied study in the Iraqi insurance market

Noor Ali Salman — 2026-06-06

General Background: Financial stability is crucial for insurance companies to meet obligations and sustain operations. Specific Background: Insurance companies face various risks, making enterprise risk management and solvency important factors in maintaining stability. Knowledge Gap: Limited evidence exists on the relative contribution of solvency and enterprise risk management to the financial stability of Iraqi insurance companies. Aims: This study examined the roles of solvency and enterprise risk management in the financial stability of two Iraqi insurance companies using the Autoregressive Distributed Lag (ARDL) model. Results: The findings revealed that solvency had no significant effect on financial stability in either the short run or the long run. In contrast, enterprise risk management, represented by the retention ratio, showed a significant positive contribution to long-term financial stability. The error correction term confirmed a stable long-run relationship among the variables. Novelty: The study provides evidence from the Iraqi insurance sector by jointly analyzing solvency and enterprise risk management within a dynamic framework. Implications: The results suggest that financial stability relies more on effective risk management than on capital adequacy alone, emphasizing the importance of sound risk governance in insurance companies.

Keywords: Enterprise Risk Management, Financial Stability, Insurance Companies, Solvency, ARDL Model

Key Findings Highlights
Risk retention practices were associated with stronger long-term organizational sustainability.
Capital adequacy alone was insufficient to explain variations in stability indicators.
Equilibrium adjustment mechanisms confirmed persistent relationships among the examined variables.

Empowerment And Compensation Predict University Employee Organizational Commitment

Kareem Salman Jebur — 2026-07-09

General Background Higher education institutions require adaptive human resource management to meet escalating global demands. Specific Background Compensatory services and administrative decentralization are pivotal for directing staff motivation and institutional efficiency. Knowledge Gap Limited empirical research investigates the integrative relationship between these dimensions within specialized science colleges in Iraq. Aims This study explores how compensation and empowerment predict motivation and commitment among personnel at the College of Science, University of Al-Qadisiyah. Results A survey of 120 staff reveals both human resource practices positively associate with occupational motivation. Notably, administrative empowerment is a significantly stronger predictor of organizational commitment than compensation. Affective commitment forms the primary bond, while indirect material compensation scored highest among rewards. Novelty This research provides a validated empirical model bridging compensation, empowerment, and psychological motivation to explain institutional allegiance in a localized academic setting. Implications University leaders must prioritize administrative decentralization and link material rewards to transparent performance criteria to secure sustained academic excellence.

Highlights:

Administrative empowerment predicts institutional allegiance more strongly than monetary rewards.
Affective commitment forms the primary psychological bond for university personnel.
Decentralized operational authority directly drives motivation and sustained institutional efficiency.

Keywords: Administrative Empowerment, Compensatory Services, Occupational Motivation, Organizational Commitment, Higher Education

The Relationship Between Quality Costs And The Quality In Higher Education And Its Reflection On The Quality Level Of Iraqi Universities

Mohammed Hazim Alghazali — 2026-06-16

General Background: Higher education institutions continuously seek effective approaches to improve educational quality, institutional performance, and stakeholder satisfaction. Specific Background: E-governance and quality cost management have emerged as important mechanisms for supporting administrative efficiency and quality improvement within universities. Knowledge Gap: Although previous studies have examined governance and quality management separately, limited attention has been given to the mediating role of quality costs in the relationship between e-governance and higher education quality. Aims: This study aimed to examine the relationships among e-governance, quality costs, and quality in higher education and to determine the mediating role of quality costs. Results: Data collected from faculty members at the University of Mosul showed significant positive relationships among the study variables. E-governance explained a substantial proportion of variation in higher education quality and quality costs. The findings also revealed that quality costs partially mediated the relationship between e-governance and higher education quality. Novelty: The study integrates e-governance, quality costs, and higher education quality within a single analytical framework in Iraqi universities. Implications: The findings suggest that universities should strengthen e-governance practices, quality assurance systems, staff training, and quality cost management to support continuous improvement and sustainable institutional development.

Keywords: E-Governance, Quality Cost, Higher Education Quality, Quality Management, University Performance

Key Findings Highlights
Quality cost dimensions showed significant associations with educational performance indicators.
Governance practices contributed substantially to institutional improvement outcomes.
Cost management acted as an intermediary mechanism linking administrative processes with educational excellence.

Digital Transformation Determines International Marketing Scope In Iraqi Investment Banks

Mayasah Nadhim Azeez — 2026-07-15

General Background Global economic integration and rapid technological advancements necessitate financial institutions to operate across borders without geographical limitations. Specific Background Digital platforms serve as the primary mechanism for reaching global customers in the banking sector; however, developing nations like Iraq currently lack a robust digital infrastructure. Knowledge Gap The technological disparity and delay in adopting comprehensive digital transformation systems restrict the competitiveness and international marketing channels of Iraqi banking institutions. Aims This study investigates the correlation between adopting digital transformation technologies and international marketing efficiency at the Iraqi Investment Bank in Karbala. Results Data from 58 administrative and technical employees reveal that 86.2% confirm digital technologies facilitate international marketing strategies and geographic expansion. Furthermore, 69% identify developing infrastructure and qualifying human resources as primary support factors, while 20.7% cite weak digital infrastructure as the most significant operational obstacle. Novelty This research contextualizes digitalization specifically within the Iraqi financial landscape, demonstrating how technological integration sustains cross-border banking operations despite regional geopolitical crises. Implications The findings mandate the immediate implementation of robust digital systems, updated legislative frameworks, and targeted human resource training to integrate Iraqi banks into the competitive global financial market.

Highlights:

Modern technologies facilitate geographic customer outreach and cross-border service delivery.
Weak technological frameworks represent the primary barrier to global competitiveness.
Developing skilled personnel and updating legislation remain urgent operational priorities.

Keywords: Digital Transformation, International Marketing, Banking Infrastructure, Global Competitiveness, Financial Technology

Work Environment Compensation and Facilities Shape Employee Job Satisfaction

Siska Amalia — 2026-06-01

General Background: Employee job satisfaction is a key concern in human resource management. Specific Background: PT Indohamafish faces challenges related to working conditions, compensation practices, and workplace facilities that may influence employee satisfaction. Knowledge Gap: Previous studies have reported inconsistent findings regarding the relationships among these variables, highlighting the need for further investigation in the context of PT Indohamafish. Aims: This study examines the relationships between work environment, compensation, work facilities, and employee job satisfaction. A quantitative associative approach was applied using questionnaire data from 43 employees. Results: The findings indicate that work environment (β=0.426; p<0.05), compensation (β=0.352; p<0.05), and work facilities (β=0.479; p<0.05) each show positive and significant relationships with employee job satisfaction. Simultaneously, the three variables are significantly associated with employee job satisfaction (F=36.258; p<0.05). Novelty: This study provides empirical evidence from PT Indohamafish by examining the combined contribution of work environment, compensation, and work facilities to employee job satisfaction. Implications: The findings suggest that improving workplace conditions, providing appropriate compensation, and maintaining adequate facilities may support employee job satisfaction.

Highlights

• Work environment was positively associated with employee job satisfaction.
• Compensation showed a significant relationship with satisfaction levels.
• Workplace facilities collectively supported favorable employee perceptions.

Keywords

Compensation; Employee Job Satisfaction; Human Resource Management; Work Environment; Workplace Facilities

Work Environment Organizational Culture And Motivation Driving Microfinance Employee Satisfaction

Nabila Ikfina Dwi Qonita — 2026-06-07

General Background Human resources represent fundamental assets determining corporate competitiveness and long-term sustainability. Specific Background Rural banking institutions face unique personnel challenges, particularly regarding strict target achievements and repetitive routines that decrease employee satisfaction. Knowledge Gap Previous literature presents inconsistent findings regarding how workplace conditions and institutional norms dictate personnel fulfillment, leaving a void within the high-pressure microfinance sector. Aims This research analyzes how the work environment, organizational culture, and motivation collectively and individually dictate employee satisfaction at PT. BPR Nusamba Kubutambahan Negara Branch. Results Utilizing saturated sampling involving 30 respondents and multiple linear regression analysis, the findings demonstrate that work environment, organizational culture, and motivation concurrently and partially yield a positive and significant role in dictating employee satisfaction. Novelty This study distinctly combines these three simultaneous predictors specifically within a microfinance institution characterized by dynamic financial service pressures and continuous client interactions. Implications Bank management must prioritize cultivating comfortable physical workspaces, reinforcing positive corporate norms, and providing continuous motivation to maintain workforce loyalty and long-term operational success.

Highlights

Positive corporate norms significantly elevate personnel fulfillment within rural banking institutions.
Comfortable physical surroundings directly dictate staff loyalty and operational continuity.
Continuous personal incentives concurrently optimize workforce performance alongside institutional values.

Keywords

Work Environment; Organizational Culture; Employee Motivation; Job Satisfaction; Microfinance Institution

Office Facilities Work Motivation And Discipline Determining Village Apparatus Performance

Ni Luh Meilia Setyani — 2026-06-07

General Background Village apparatus personnel hold a strategic role in administering local governance, public services, and rural development. Specific Background At the Blimbingsari Village office in Jembrana, administrative operations face significant challenges characterized by delayed attendance, suboptimal utilization of available workspaces, and low personnel enthusiasm. Knowledge Gap Most existing human resource literature evaluates corporate or educational environments, leaving a limited understanding regarding the simultaneous combination of physical workspaces, personal drive, and professional compliance within rural governance settings. Aims This study evaluates how office facilities, work motivation, and work discipline concurrently and partially determine the operational performance of Blimbingsari Village officials. Results Based on a quantitative analysis of 30 village officials utilizing multiple linear regression, the findings demonstrate that office facilities, work motivation, and work discipline collectively and individually yield a positive and significant role in dictating the operational output of the apparatus. Novelty This research distinctly integrates these three operational and behavioral variables simultaneously to evaluate public service delivery specifically within a rural village government context. Implications Local government leaders must actively provide adequate administrative equipment, cultivate professional enthusiasm, and enforce consistent regulatory compliance to guarantee high-quality public service delivery and optimal rural human resource management.

Highlights

Adequate physical workspaces significantly dictate rural administrative operational quality.
Consistent professional compliance guarantees timely public service delivery.
High personal enthusiasm concurrently drives local government personnel productivity.

Keywords

Office Facilities; Work Motivation; Work Discipline; Village Apparatus Performance; Human Resource Management

Psychological Determinants Of Voluntary Quitting Among Four Star Hotel Personnel

Ayesha Dira Parahita — 2026-06-14

General Background Human resources represent strategic assets crucial for organizational operational success and global competitive advantage. Specific Background The hospitality industry faces significant challenges maintaining workforce stability due to intense customer service demands, uncertain working hours, and shift-based operational systems. Knowledge Gap Although the hotel sector experiences exceptionally high voluntary departure rates, the concurrent evaluation of negative individual psychological states and organizational attachment metrics remains limited. Aims This study investigates how workplace happiness, work hopelessness, perceived organizational support, and job embeddedness predict the intention to leave among four-star hotel employees in North Jakarta. Results Quantitative multiple regression analysis of 110 respondents reveals that happiness at work, perceived organizational support, and job embeddedness significantly decrease the intention to leave. Conversely, work hopelessness significantly drives the desire to seek alternative employment. Novelty This research identifies job embeddedness as the most substantial psychological deterrent against turnover intention within high-stress hospitality environments. Implications Hospitality management must prioritize employee attachment strategies, transparent career development, and routine workload evaluations to foster retention and ensure long-term operational stability.

Highlights

Job embeddedness serves as the strongest deterrent against turnover intention.
Work hopelessness significantly increases the desire to leave the organization.
Management must prioritize career development and workload evaluations to improve retention.

Keywords

Turnover Intention; Job Embeddedness; Organizational Support; Work Hopelessness; Happiness At Work

Proactive Behavior Drives Strategic Capacity Building in Baghdad Hotels

Salah Mahdi Akfour — 2026-06-08

General Background: Strategic capabilities are essential for organizations operating in dynamic environments. Specific Background: Hotels in Baghdad face limitations in strategic capabilities and the adoption of proactive behavioral practices. Knowledge Gap: Limited evidence exists regarding the relationship between proactive behavior and strategic capacity building in the Iraqi hotel sector. Aims: This study examines the role of proactive behavior in building strategic capabilities in selected hotels in Baghdad. Results: Based on data from 40 hotel leaders, the findings indicate a significant relationship between proactive behavior and strategic capacity building. Individual innovation, personal initiative, and responsibility-taking contributed substantially to capability development, while proactive personality showed a relatively limited contribution. Novelty: The study integrates the dimensions of proactive behavior and strategic capabilities within the context of Baghdad hotels. Implications: Strengthening proactive behavioral practices can support cognitive, absorptive, and transformational capabilities, thereby improving organizational competitiveness and development.

Highlights:

• Significant association was identified between proactive behavior dimensions and strategic capability development in Baghdad hotels.
• Individual innovation and responsibility-taking emerged as major contributors to organizational capability formation.
• Personal initiative supported the development of cognitive, absorptive, and transformational capacities within hotel organizations.

Keywords: Proactive Behavior, Strategic Capabilities, Individual Innovation, Personal Initiative, Hotel Management

Econometric Models for Forecasting Tourism Demand in Iraq Amid Security Stability Variables (2010-2025)

Auday Sabeeh Lazim — 2026-06-08

General Background: Tourism has become an important contributor to economic diversification and regional development, particularly in countries with significant cultural and historical resources. Specific Background: Iraq possesses substantial tourism potential; however, fluctuations in security conditions have historically influenced tourism demand and complicated long-term planning efforts. Knowledge Gap: Previous studies have often examined tourism demand or security conditions separately, while limited research has integrated security stability variables into advanced tourism forecasting models for Iraq. Aims: This study aims to analyze the relationship between security stability and tourism demand in Iraq and to forecast tourist arrivals for the period 2026–2030 using an econometric approach. Results: The findings reveal a strong and statistically significant positive relationship between security stability and tourism demand. The ARIMAX model demonstrated its suitability for forecasting tourism demand and projected a continued increase in tourist arrivals, potentially reaching approximately 11 million visitors by 2030 under conditions of sustained stability. Novelty: The study integrates a quantitative security stability index with an ARIMAX forecasting model to examine tourism demand within the Iraqi context. Implications: The results suggest that maintaining security stability, strengthening tourism infrastructure, and accelerating digital transformation are essential for supporting future tourism growth and effective tourism planning in Iraq.

Keywords: Tourism Demand, Security Stability, ARIMAX Model, Tourism Forecasting, Iraq

Key Findings Highlights

Strong positive association was identified between safety conditions and visitor arrivals.

The selected econometric approach produced reliable medium-term projections.

Tourist numbers are expected to continue rising under sustained national stability.

Accounting Digitalization and Environmental-Social Disclosure in Sustainable Organizations: Evidence from Al-Furat Al-Awsat University

Redha Abd Al-Khadr Hammoud — 2026-07-01

General Background: Organizations increasingly face mounting pressure to provide comprehensive sustainability reporting beyond traditional financial statements, encompassing carbon footprints, labor conditions, and governance practices. Specific Background: This shift coincides with the rapid digitalization of accounting systems, which integrate cloud platforms, AI-assisted analytics, and ERP environments to streamline data processing. Knowledge Gap: It remains unclear whether accelerating accounting digitalization genuinely reinforces environmental and social disclosure or if these concurrent trends operate independently. Aims: This study investigates the effect of accounting digitalization on the quality and scope of environmental and social performance disclosure at Al-Furat Al-Awsat University in Iraq. Results: Surveying 100 accounting faculty, the study confirms a very strong positive correlation (r = 0.820), with a single-predictor regression model explaining 67.2% of the variance in disclosure scores. Data integration emerged as the most critical driver of disclosure quality. Novelty: By focusing on the underrepresented Iraqi institutional context, the research provides empirical evidence that technical accounting infrastructure is a prerequisite for credible non-financial reporting. Implications: The findings suggest that organizations must prioritize unified data integration and structured staff training over hardware upgrades to effectively leverage digital systems for sustainability reporting, rather than treating such disclosures as separate, manual tasks.

Highlights:

Accounting digitalization is a significant predictor of high-quality environmental and social disclosure.
Data integration represents the highest-leverage intervention for improving non-financial reporting transparency.
Information security and staff competencies remain the most critical areas requiring institutional investment.

Keywords: Accounting Digitalization, Environmental Disclosure, Social Performance, Sustainable Organizations, Al-Furat Al-Awsat University

Non Financial Disclosure and Financial Performance in UAE Industrial Companies

Ali Fadhil Jaber — 2026-06-02

General Background: Integrated reporting combines financial and non-financial information to provide a comprehensive view of corporate performance. Specific Background: UAE industrial companies have increasingly adopted integrated reporting practices to improve disclosure quality. Knowledge Gap: Limited evidence exists regarding the relationship between non-financial disclosure and financial performance in UAE industrial companies. Aims: This study examines the relationship between non-financial disclosure in integrated reports and financial performance measured by earnings per share (EPS) and current liquidity during 2016–2024. Results: The findings reveal a positive and statistically significant relationship between non-financial disclosure and both EPS and current liquidity. ARDL analysis indicates a significant long-run positive relationship with current liquidity, while the long-run relationship with EPS is not statistically significant. Novelty: The study applies International Integrated Reporting Council disclosure dimensions and ARDL estimation to UAE industrial companies over an extended period. Implications: The findings support greater emphasis on non-financial disclosure and the monitoring of integrated reporting practices to provide more comprehensive information for stakeholders and financial decision-making.

Highlights:

• Non-financial reporting practices showed a positive association with earnings per share among UAE industrial companies.
• Integrated report disclosures were positively linked to current liquidity in both short-term and long-term analyses.
• Disclosure levels increased substantially following the adoption of integrated reporting practices within the sampled firms.

Keywords: Integrated Reporting, Non Financial Disclosure, Financial Performance, Earnings Per Share, Current Liquidity

Re-voting Processes in Regional Elections

Susi Susanti — 2026-06-30

General Background: Regional elections serve as a vital instrument of local democracy and a manifestation of popular sovereignty in Indonesia, governed by principles of direct, general, free, secret, honest, and fair conduct. Specific Background: Despite established legal frameworks, administrative and procedural irregularities in the 2025 Bungo Regency Regional Election led to the Constitutional Court mandating a re-voting process (PSU) across several polling stations. Knowledge Gap: While the mechanics of elections are well-documented, there is limited analysis regarding the social-political dynamics, community trust, and specific implementation challenges inherent in localized PSU processes. Aims: This study aimed to analyze the implementation of the PSU in the 2025 Bungo Regency Regional Election, examining obstacles, oversight mechanisms, and levels of community participation. Results: The findings indicate that while the PSU was conducted according to regulatory requirements, it faced significant technical and social challenges, including logistical issues and implementation readiness. Furthermore, voter participation declined compared to the initial election, reflecting public political fatigue and waning trust. Novelty: This study provides a comprehensive evaluation of PSU as a corrective constitutional mechanism that tests the resilience of local democracy and the professional integrity of electoral organizers. Implications: To safeguard future democratic quality, it is essential to bolster the capacity of election organizers, strengthen voter education initiatives, and optimize independent oversight of political actors to restore and maintain public legitimacy.

Highlights

The Constitutional Court-mandated re-voting process serves as a critical corrective measure for addressing procedural integrity failures and maintaining constitutional democracy.
Voter participation rates showed a marked decline following the implementation of re-voting, underscoring a deepening crisis of public trust in localized electoral processes.
Structural challenges in electoral management, such as logistical inadequacies and inconsistent adherence to voter identification procedures, remain primary obstacles to successful election administration.

Keywords:

Re-vote; 2025 Bungo Pilkada; Political Participation; Election Implementation; Election Result Dispute

The Impact of Implementing the Requirements of the Public Asset Governance Guide (GUID 5260) on Transparency and Disclosure in Government Units

Hala Abd al Hadi Yahya — 2026-07-01

General Background Evaluating the operational alignment of supreme audit institutions with international public sector accounting standards is essential for sustainable development. Specific Background However, a significant execution gap persists regarding how international frameworks are integrated into localized state accounting procedures. Knowledge Gap This study evaluates the compliance level of the Federal Board of Supreme Audit with the International Organization of Supreme Audit Institutions public asset governance framework. Aims Analyzing a 224-respondent survey via SPSS V26 and AMOS V26, the empirical framework examines structural correlation models. Results The empirical assessment reveals a moderate compliance rate of 59.9% to 72.2% across governance indicators, with structural equation modeling confirming a significant positive regression effect on public sector accounting openness. Novelty Shifting to a proactive lifecycle asset management framework directly minimizes operational risk. Implications State institutions must establish an integrated strategic policy ecosystem to secure long-term fiscal sustainability.

Keywords: Public Asset Governance, GUID 5260, Transparency and Disclosure, Supreme Audit Institutions, Fiscal Sustainability

Key Findings Highlights

The federal audit authority exhibits a moderate compliance rate varying between 59.9% and 72.2% across the eleven public sector indicators.

Structural equation modeling confirms a significant positive regression relationship between framework implementation and government unit accountability.

Post-implementation auditing methods create clear strategic gaps compared to the proactive lifecycle asset management approach.

Online Gambling Promotion Liability under Indonesian Electronic Information Law

Sheilla Virginia Andreyn — 2026-06-08

General Background Digital technology and social media have reshaped public interaction while also creating new forms of cybercrime. Specific Background One growing legal issue is the promotion of online gambling websites through social media platforms using links, referrals, endorsements, and disguised digital content. Knowledge Gap Legal uncertainty remains regarding the scope of distributing, transmitting, and making accessible gambling-related electronic information, especially for influencers, affiliates, content creators, and other third parties. Aims This study analyzes the regulation of online gambling website promotion under the Electronic Information and Transactions Law and examines criminal liability for parties involved in disseminating digital gambling content. Results Promotion through social media can be classified as a criminal offense under Article 27 paragraph (2) in conjunction with Article 45 paragraph (3), with liability extending beyond operators to knowing participants. Novelty The study clarifies that digital promotion functions as part of gambling-content dissemination in cyber law. Implications Regulatory strengthening, cyber enforcement optimization, and platform supervision are needed to create safer digital space.

Highlights:

Disseminating betting content can satisfy distribution, transmission, and accessibility elements.
Liability extends to influencers, affiliates, creators, and knowing participants.
Anonymous accounts, foreign servers, disguised content, and evidentiary complexity hinder enforcement.

Keywords: Online Gambling, Social Media, Cybercrime, Criminal Liability, Electronic Information and Transactions Law.

Investor Status Weakens the Application of Electronic Transaction Fraud Liability

Muhammad Vicry — 2026-06-09

General Background: The rapid development of information technology has expanded digital investment activities through electronic platforms, including Telegram, while simultaneously increasing the occurrence of fraudulent investment schemes. Specific Background: Indonesian law criminalizes the dissemination of false and misleading information that causes consumer losses in electronic transactions under Article 28(1) of the Electronic Information and Transactions Law. Knowledge Gap: Despite judicial findings regarding misleading information and financial losses, the legal qualification of victims as consumers in fraudulent digital investment cases remains insufficiently examined. Aims: This study analyzes the application of the element of “consumer losses in electronic transactions” in Decision Number 534/Pid.Sus/2023/PN.Jkt.Brt and examines whether victims of the Telegram-based “LAMBE CAPITAL” investment scheme qualify as consumers under Article 28(1) of the Electronic Information and Transactions Law. Results: Using normative legal research with statutory and case approaches, the study finds that the court successfully established the dissemination of false and misleading information through electronic media and the existence of victim losses. However, the judicial reasoning did not comprehensively address the legal status of the victims. The factual relationship between the parties reflected an investment arrangement involving capital placement for profit rather than a consumer transaction involving end-users of goods or services. Novelty: This study provides a focused legal assessment of the distinction between investor and consumer status in applying Article 28(1) of the Electronic Information and Transactions Law. Implications: The findings indicate that the application of the consumer loss element remains legally debatable because the victims are more appropriately categorized as investors than consumers.

Highlights:

Judicial reasoning established misleading digital information and resulting financial harm but provided limited examination of victim classification.
The legal relationship primarily reflected capital placement for profit-seeking activities rather than end-user participation in goods or services.
Classification of victims as investors raises questions regarding fulfillment of the statutory requirement concerning consumer losses.

Keywords: Fraudulent Investment, ITE Law, Electronic Transactions, Consumer, Telegram

A Legal Review of the Protection of Civil Servants Regarding the Annulment of Dismissal Without Honor Decisions by the Administrative Court

Safira Dina Fakhirah — 2026-06-10

General Background Civil servants hold a central position in public administration, yet dishonourable discharge decisions must comply with legality, justice, and good governance principles. Specific Background This study examines the annulment of State Administrative Decisions concerning dishonourable dismissal of Civil Servants by the State Administrative Court in Decisions Number 45/G/2018/PTUN.SMD and 65/G/2019/PTUN.SMD. Knowledge Gap Previous studies have largely discussed the normative basis of civil servant dismissal, while limited attention has been given to legal protection, legal certainty, justice, and the nonretroactivity principle in annulled dismissal decisions. Aims The study aims to analyze the forms of legal protection for Civil Servants following the annulment of dishonourable dismissal decisions and to assess whether such annulment reflects legal certainty and justice within administrative law. Results The findings show that both dismissal decisions contained procedural and substantive defects because they were issued without careful consideration of the plaintiffs’ prior administrative status, including reinstatement, continued employment, salary recognition, and promotion. Novelty This study specifically links the annulment of dishonourable dismissal decisions with preventive and repressive legal protection, the General Principles of Good Governance, and the prohibition of retroactive administrative decisions. Implications The findings underline the need for clearer technical guidelines, careful administrative examination, and consistent personnel governance to prevent legally defective decisions and future employment disputes.

Highlights:

KTUN PTDH contained procedural and substantive defects in both examined cases.
AAUPB requires careful, proportional, and consistent decision-making by personnel authorities.
Prior reinstatement, continued employment, and promotion must be considered before PTDH issuance.

Keywords: Legal Protection, State Administrative Decisions, Dishonorable Dismissa, State Administrative Court, Civil Servants.

Worker Wage Priority in Indonesian Corporate Bankruptcy Proceedings

Rinoa Najwa Aurora Nindha Senduk — 2026-06-08

General Background Employment rights require strong legal protection when business failure disrupts livelihoods and statutory entitlements. Specific Background In company insolvency, employees often face unpaid salaries, severance pay, and other employment-related claims while asset distribution is managed through bankruptcy proceedings. Knowledge Gap Although national regulations place employees as preferred creditors and Constitutional Court Decision Number 67/PUU-XI/2013 strengthens salary payment priority, implementation still faces unresolved practical barriers. Aims This study analyzes legal protection for employees in company insolvency and examines obstacles affecting the fulfillment of employment rights. Results The findings show that protection is normatively regulated through constitutional provisions, manpower law, job creation law, and bankruptcy law. Employees are recognized as preferred creditors whose salaries and related entitlements should receive priority. However, implementation is constrained by conflicts between labor and bankruptcy norms, insufficient bankruptcy assets, lengthy proceedings, weak trustee supervision, and limited employee understanding of legal rights. Novelty This study highlights the gap between normative creditor preference and actual rights fulfillment in insolvency practice. Implications Regulatory harmonization, stronger supervision, and clearer legal certainty are required to ensure fair payment of employment entitlements.

Highlights:

Employees are legally positioned above ordinary claimants.
Asset shortages and long proceedings delay entitlement fulfillment.
Harmonized rules and stronger trustee monitoring are necessary.

Keywords: Legal Protection, Workers, Corporate Bankruptcy.

Determinants of University Research Output in Iraq: Estimating the Elasticities of Public Expenditure and Institutional Governance Using an Asymmetric NARDL Model, 2004–2025

Iqbal Hashem Mutashar — 2026-06-10

General Background: Research productivity is an important indicator of university performance and knowledge creation. Specific Background: Despite rising higher education expenditure, enrollment, and institutional expansion in Iraq during 2004–2025, research output growth remained relatively limited. Knowledge Gap: Previous studies have not developed a sector-specific measure of institutional deterioration in Iraqi higher education or examined its asymmetric relationship with research output. Aims: This study analyzes the roles of institutional integrity, credential quality, and public expenditure in determining university research output using a NARDL approach and a newly developed Credential Integrity Erosion Index (CIEI). Results: The findings indicate cointegration among the variables and show that institutional integrity and credential quality have stronger associations with research productivity than public expenditure. Institutional deterioration also generates larger and more persistent output losses than institutional improvement can restore. Novelty: The study introduces the CIEI and applies an asymmetric NARDL framework to Iraqi higher education. Implications: Improving institutional quality and credential verification systems is more critical than increasing expenditure alone for strengthening university research productivity.

Highlights:

• Institutional integrity and credential quality exhibit stronger relationships with research productivity than funding levels.

• Institutional deterioration produces larger and more persistent publication losses than equivalent institutional improvements can recover.

• The Credential Integrity Erosion Index offers a sector-specific framework for evaluating academic credential erosion in higher education.

Keywords: Institutional Integrity, Credential Quality, Research Productivity, NARDL Model, Higher Education Economics