Indonesian Journal of Law and Economics Review

Green Education and Digital Transformation as Catalysts for Growth in Iraq: An Economic Analysis of Available Opportunities

Prof. Dr. Nadia Mahdi Abdul Kader — Wed, 18 Mar 2026 00:00:00 +0000

General Background Sustainable economic growth requires the integration of environmental sustainability and digital innovation. Specific Background Iraq’s economy is characterized by oil dependence, limited diversification, and underdeveloped education and digital systems. Knowledge Gap Limited studies have examined the combined role of green education and digital transformation in addressing these structural challenges. Aims This study analyzes their joint role in supporting sustainable economic growth in Iraq. Results Green education develops environmentally skilled human capital and supports green sector innovation, while digital transformation improves efficiency, productivity, and market access. Their integration promotes economic diversification, reduces oil reliance, and aligns with Iraq Vision 2030, although constrained by weak infrastructure and limited investment. Novelty The study offers an integrated framework linking green education and digital transformation as complementary drivers of structural reform. Implications The findings highlight the need for coordinated policies, increased digital investment, and stronger international collaboration to support a sustainable and diversified economy.

Highlights:
• Integration of Environmental Learning and Technology Fosters Diversification Beyond Oil Sectors
• Infrastructure Gaps and Limited Funding Constrain Progress in Education and Digital Systems
• Policy Coordination and International Collaboration Support Transition Toward Sustainability

Keywords: Green Education, Digital Transformation, Sustainable Economic Growth, Iraq Economy, Economic Diversification.

The Impact of Financial Recession on the Efficiency of Invested Capital

Mohammed Jasim Mohammed — Mon, 16 Mar 2026 00:00:00 +0000

General Background: Financial management in the banking sector focuses on profitability, liquidity, and risk control to evaluate financial performance and capital utilization. Specific Background: Financial recession represents a condition that can influence how banks allocate and manage invested capital. Knowledge Gap: Prior studies rarely distinguish between different types of financial recession when examining capital efficiency in banking institutions. Aims: This study analyzes the relationship between financial recession and invested capital efficiency in commercial banks listed on the Iraq Stock Exchange. Results: Using panel data from 2012–2023 and statistical analysis with Eviews v13, the findings show that available financial recession is negatively related to return on invested capital and return on working capital, while potential financial recession shows a positive relationship with these indicators. Novelty: The study differentiates recession conditions into available and potential categories when assessing capital efficiency in banks. Implications: The findings provide insights for stakeholders in evaluating how recession conditions relate to the utilization of capital resources in the banking sector.

Highlights:
• Available Recession Conditions Correspond With Lower Profitability Ratios Derived From Capital Utilization.
• Potential Recession Conditions Correspond With Higher Profitability Ratios Derived From Working Resources.
• Empirical Evaluation Employs Panel Observations From Publicly Traded Banking Institutions During 2012–2023.

Keywords: Financial Recession, Invested Capital, Capital Efficiency, Banking Sector, Iraq Stock Exchange.

Monetary Policy and Its Role in Promoting a Circular Economy in Iraq

Husham Sabeeh Zayer — Mon, 23 Mar 2026 00:00:00 +0000

General Background: The transition from a linear to a circular economy has become essential for sustainable resource management and environmental protection, particularly in developing economies. Specific Background: In Iraq, monetary policy implemented by the Central Bank plays a role in supporting circular economy initiatives through non-traditional instruments such as Special Drawing Rights, green quantitative easing, and carbon emission reduction certificates. Knowledge Gap: Despite the availability of these tools, limited empirical evidence exists on their role in advancing circular economy practices within the Iraqi context. Aims: This study aims to examine the role of unconventional monetary policy tools in promoting the transition to a circular economy in Iraq. Results: Using a descriptive-analytical approach and questionnaire data from 69 entrepreneurs analyzed via SPSS, the findings reveal strong positive relationships between Special Drawing Rights (R²=55.2%), green quantitative easing (R²=70.3%), and carbon emission reduction certificates (R²=42.3%) with circular economy promotion. Novelty: The study provides empirical validation of integrating smart monetary instruments within circular economy frameworks in a developing country context. Implications: The findings suggest that activating non-traditional monetary tools can support financial stability, diversify the economy, reduce dependence on oil revenues, and facilitate sustainable development strategies in Iraq.

Highlights:
• Strong Correlations Identified Between Unconventional Financial Instruments and Circular System Adoption
• Green Quantitative Easing Shows Highest Explanatory Power Among Examined Variables
• Carbon Certificates and Reserve Assets Linked With Investment in Low-Carbon Projects

Keywords: Monetary Policy, Circular Economy, Special Drawing Rights, Green Quantitative Easing, Carbon Emission Certificates.

Digital Transformation and its Role in Enhancing the Security of Accounting Information An Analytical Study of the Opinions of a Sample of Accountants from Private Banks in Baghdad Governorate

Sun, 19 Apr 2026 00:00:00 +0000

General Background Digital transformation has become a central theme in modern organizations seeking to adapt to technological advancements and evolving operational environments. Specific Background This study focuses on the integration of digital transformation practices within organizational and financial systems, particularly in relation to performance and information security. Knowledge Gap Despite growing attention, limited clarity exists regarding how digital transformation interacts with organizational processes and performance outcomes in specific institutional contexts. Aims The study aims to examine the role of digital transformation in shaping organizational performance and supporting secure information systems. Results The findings indicate that digital transformation is associated with improved organizational processes, better data management, and stronger alignment with strategic objectives. Novelty The study offers a comprehensive perspective by linking digital transformation with both performance and information security considerations within organizations. Implications The results suggest that institutions should adopt structured digital strategies to optimize operational processes and ensure information security in dynamic environments.

Keywords: Digital Transformation, Organizational Performance, Information Systems, Strategic Management, Information Security

Key Findings Highlights

Integration of technology supports structured operational processes
Data management practices align with organizational objectives
Security considerations are embedded within transformation strategies

The Impact of Digital Transformation on Accounting Measurement in Private Banks.

Thaer Najm Kadhim — Thu, 09 Apr 2026 00:00:00 +0000

General Background: The rapid advancement of digital technologies has significantly transformed business environments and organizational processes. Specific Background: In accounting, digital transformation involves the integration of technologies such as cloud computing, artificial intelligence, and data analytics into financial systems. Knowledge Gap: Despite extensive technological adoption, limited studies comprehensively examine how multiple digital tools collectively reshape accounting practices. Aims: This study aims to analyze the role of digital transformation in redefining accounting systems and professional practices. Results: The findings indicate that digital technologies streamline accounting processes, improve data management, and support more efficient financial reporting. The integration of various digital tools also changes the role of accounting professionals toward more analytical functions. Novelty: This study provides an integrated perspective by combining multiple technological dimensions within a single analytical framework of accounting transformation. Implications: The results highlight the need for organizations to adopt structured digital strategies and develop competencies to adapt to evolving accounting environments.

Keywords: Digital Transformation, Accounting Systems, Cloud Computing, Artificial Intelligence, Financial Reporting

Key Findings Highlights

Technological integration supports more efficient financial data processing

Professional roles shift toward analytical and decision-oriented tasks

Combined technological frameworks clarify structural changes in accounting

ACCOUNTING STRATEGIES FOR ACHIEVING SUSTAINABILITY: RATIONALIZING COSTS UNDER THE CURRENT ECONOMIC CONDITIONS OF IRAQI COMPANIES

ALnujaimi Aws saeed mirdan, MUSLIM BADR JASIM, Mujtaba Ali Hussein — Sun, 08 Mar 2026 00:00:00 +0000

General Background: Modern management accounting emphasizes the importance of controlling production costs to sustain organizational competitiveness. Specific Background: Companies increasingly rely on cost–value analysis and cost management models to identify inefficient operational expenses and improve financial performance. Knowledge Gap: Empirical research examining cost optimization strategies in Iraqi manufacturing companies remains limited. Aims: This study aims to identify key cost drivers and develop a cost optimization model using empirical data from Baghdad Soft Drinks Company. Results: The Relative Importance Index and factor analysis reveal that direct labor costs represent the dominant component of total production costs, with a relative importance index of 0.989 and an explanatory contribution of 92.3%. Using the cost–volume–profit model, three strategic scenarios were tested: expansion, market penetration, and operational efficiency. The expansion scenario generated the highest profit growth (+55.9%), the efficiency scenario produced moderate growth (+15%), while the penetration strategy caused a substantial decline in profitability (−67.8%). Novelty: The study integrates cost-driver identification with scenario-based cost modeling in an Iraqi industrial context. Implications: These findings provide a practical basis for managerial decision-making and sustainable financial planning through systematic cost optimization.

Highlights:

Direct labor expenditure emerges as the primary component shaping production cost structure
capacity investment produces the largest profitability growth.
Operational efficiency strategy yields stable gains with minimal financial risk

Keywords: Cost Optimization; Cost Volume Profit Model; Cost Value Analysis; Managerial Accounting Strategy; Production Cost Structure

The Role of Tourism Marketing Strategies in Achieving a Competitive Advantage for Tourism Organizations (An Analytical Study of the Opinions of a Sample of Employees in some Excellent Hotels in Baghdad)

Dr. Khaleel Ibrahim Breesam Breesam — Sun, 19 Apr 2026 00:00:00 +0000

General Background Tourism marketing strategies play a central role in shaping the performance and competitiveness of tourism institutions in a dynamic global environment. Specific Background The study focuses on how structured marketing strategies are applied within tourism organizations to support sectoral development and organizational positioning. Knowledge Gap Previous studies have not sufficiently clarified the relationship between strategic marketing practices and competitive positioning within specific regional tourism contexts. Aims This research aims to examine the role of tourism marketing strategies in achieving competitive advantage and supporting sector growth. Results The findings indicate that well-designed marketing strategies contribute to improved organizational positioning, customer engagement, and sector development. Novelty The study provides an integrated perspective linking marketing strategy dimensions with competitive outcomes in the tourism sector. Implications These results suggest that tourism institutions should adopt comprehensive and adaptive marketing strategies to strengthen their competitive positioning and sustain sectoral growth.

Keywords: Tourism Marketing, Competitive Advantage, Strategic Management, Tourism Sector, Marketing Strategy

Key Findings Highlights

Structured planning supports stronger organizational positioning
Customer-oriented approaches shape market competitiveness
Strategy integration aligns with sector development goals

Green Human Resource Management and its Role in Enhancing Organizational Excellence : An Analytical Study at the Northern Technical University / Mosul

Dr. Saja Nather HamidAl-Sarraf Al-Sarraf — Thu, 09 Apr 2026 00:00:00 +0000

General Background: Organizations increasingly adopt environmentally oriented human resource practices to support sustainability goals and long-term competitiveness. Specific Background: Green human resource management integrates environmental principles into HR functions to encourage pro-environmental behavior and organizational development. Knowledge Gap: Despite growing interest, limited studies examine its linkage with organizational brilliance within specific institutional contexts. Aims: This study aims to analyze the role of green human resource management in shaping organizational brilliance through relevant organizational mechanisms. Results: The findings indicate that green HR practices are associated with improved organizational processes and employee engagement, contributing to higher levels of organizational brilliance. Novelty: The study offers an integrated perspective by linking green HRM practices with organizational brilliance within a unified analytical framework. Implications: These results highlight the importance of adopting structured green HR strategies to support sustainable organizational development and managerial decision-making

Keyword: Green Human Resource Management, Organizational Brilliance, Sustainability Practices, Employee Behavior, Organizational Development

Key Findings Highlights

Environmentally oriented HR practices support internal organizational alignment

Employee engagement patterns reflect sustainability-oriented management approaches

Integrated frameworks provide clearer understanding of organizational performance dynamics

The Design of a Sustainable Urban Tourism Development Model for Karbala is based on Social, Cultural, and Religious Aspects of Karbala City

Muhsin Mahdi Rebat Al-kanany — Tue, 31 Mar 2026 00:00:00 +0000

General Background: Urban tourism faces increasing challenges related to climate change, overtourism, and sustainability pressures. Specific Background: The integration of cultural heritage, religious tourism, and community participation is increasingly recognized as a key pathway toward sustainable urban tourism development. Knowledge Gap: Despite extensive research, limited integration exists between urban tourism sustainability, cultural dimensions, and community-based approaches within a unified analytical framework. Aims: This study examines how community participation and cultural integration contribute to sustainable urban tourism development. Results: The findings indicate that sustainable tourism requires balancing environmental, social, and economic dimensions, with strong emphasis on stakeholder collaboration, cultural preservation, and adaptive urban planning strategies. Novelty: The study provides a comprehensive perspective by linking urban tourism sustainability with cultural and religious dimensions alongside community-based approaches. Implications: The results suggest that policymakers and stakeholders should prioritize inclusive planning, cultural preservation, and community engagement to support long-term sustainability in urban tourism systems.

Keywords: Urban Tourism, Sustainable Tourism, Community Participation, Cultural Heritage, Religious Tourism

Key Findings Highlights

Stakeholder collaboration supports balanced tourism development
Cultural preservation strengthens long-term destination viability
Integrated planning addresses environmental and social challenges

The Role of Sustainable Tourism Development in Promoting Entrepreneurship in Religiously Themed Cities using Social Media.

Muhsin Mahdi Rebat Al-kanany — Tue, 31 Mar 2026 00:00:00 +0000

General Background: The rapid expansion of digital technologies has transformed global economic structures and reshaped tourism development patterns. Specific Background: Sustainable tourism increasingly depends on the integration of digital platforms, social capital, and community participation to support long-term economic and social outcomes. Knowledge Gap: Despite growing attention, limited studies explicitly examine how digital transformation and social networks jointly contribute to sustainable tourism development. Aims: This study explores the role of digital transformation and social capital in supporting sustainable tourism practices and local economic development. Results: The findings indicate that digital platforms facilitate communication, collaboration, and participation, while social capital strengthens trust and cooperation within communities, contributing to tourism sustainability. Novelty: The study integrates digital transformation and social capital into a unified perspective for understanding sustainable tourism development. Implications: The results suggest that strengthening digital infrastructure and fostering social networks are essential strategies for promoting sustainable tourism and supporting local development.

Keywords: Digital Transformation, Social Capital, Sustainable Tourism, Community Participation, Tourism Development

Key Findings Highlights

Online platforms support community collaboration in tourism activities
Trust-based relationships strengthen local participation dynamics
Integrated socio-digital factors contribute to long-term development

The Impact of Recruitment and Training Strategies on Enhancing the Efficiency of Strategic Tourism Alliances: An Exploratory Study of a Sample of Tourism Companies in Baghdad

Firas Naji Hatem — Thu, 26 Mar 2026 00:00:00 +0000

General Background: The tourism sector increasingly depends on strategic alliances to address competition and resource-sharing challenges. Specific Background: The effectiveness of these alliances is strongly linked to the quality of human resources managing partnerships. Knowledge Gap: Many tourism companies prioritize legal and financial aspects while neglecting recruitment and training strategies. Aims: This study examines the relationship between recruitment and training strategies and strategic alliance efficiency in Baghdad tourism companies. Results: Based on 93 valid responses, the findings show a strong positive correlation (0.800) and significant effect, with these strategies explaining 63% of alliance efficiency, where technical and behavioral training contributes the most. Novelty: The study connects human resource strategies with alliance performance in the tourism context. Implications: Aligning recruitment and training with partnership requirements can strengthen cooperation, reduce conflicts, and support better service outcomes.

Highlights:
• Strong Statistical Association Identified Between Human Resource Practices and Alliance Performance
• Training Focused on Behavioral and Technical Skills Shows Highest Contribution to Partnership Stability
• Digital Talent Acquisition Supports Coordination but Remains Secondary Compared to Skill Development

Keywords: Recruitment Strategies, Training Programs, Strategic Alliances, Tourism Companies, Alliance Efficiency.

Inspiring Leadership and Its Role in Boosting Organizational Quality Analytic Study at the Iraqi Islamic Bank for Investment and Development

Mohammed Thaer Ali ALBayati — Fri, 13 Mar 2026 00:00:00 +0000

General Background: Leadership plays a critical role in organizational performance and the ability of institutions to adapt to dynamic environments. Specific Background: Inspiring leadership, characterized by future vision, self-confidence, change management, and employee empowerment, is increasingly associated with the development of organizational quality. Knowledge Gap: However, empirical evidence explaining how these leadership dimensions relate to organizational quality in Islamic banking institutions remains limited. Aims: This study analyzes the relationship between inspiring leadership and organizational quality at the Iraqi Islamic Bank for Investment and Development. Results: Using data from 279 employees and applying descriptive statistics, simple linear regression, and stepwise regression, the findings reveal a significant positive relationship between inspiring leadership and organizational quality, explaining about 53.1% of its variance. Self-confidence, future vision, and change management emerge as the most prominent determinants, while employee empowerment shows limited statistical contribution. Novelty: The study provides empirical evidence regarding the relative importance of inspiring leadership dimensions in explaining organizational quality within an Islamic banking context. Implications: The findings suggest that strengthening leaders’ confidence, clarifying future vision, and improving change management practices can support the development of organizational quality in banking institutions.

Highlights:

• Leadership Self-Confidence Emerges as the Strongest Determinant of Institutional Quality Variation.
• Strategic Vision and Structured Change Practices Jointly Strengthen Internal Performance Conditions.
• Staff Autonomy Mechanisms Show Limited Statistical Contribution Within the Examined Banking Context.

Keywords: Inspiring Leadership, Organizational Quality, Islamic Banking, Leadership Self-Confidence, Change Management.

The Influence of Information Technology Architecture on the Innovative Performance of Employees: A Survey Conducted in Iraqi University Libraries

Dr.Omaima Hameed Aladilee Aladilee — Fri, 13 Mar 2026 00:00:00 +0000

General Background: University libraries operate in dynamic knowledge environments that require technological systems capable of supporting information services and organisational activities. Specific Background: Information technology architecture, including hardware and equipment, software and databases, communications networks, and human resources, provides a framework that supports employees in performing their tasks and generating innovative ideas. Knowledge Gap: Empirical research integrating information technology architecture and employee innovation performance in the context of Iraqi university libraries remains limited. Aims: This study examines the relationship between information technology architecture and employee innovation performance in the libraries of the University of Karbala. Results: Using survey data from 87 employees and structural equation modelling analysis, the findings show a statistically significant relationship between information technology architecture and employee innovation performance (β = 0.796, p < 0.001), explaining 68.6% of the variance in innovation performance. Novelty: The study integrates multiple dimensions of information technology architecture with indicators of employee innovation performance within the organisational context of university libraries. Implications: The findings indicate that strengthening technological resources, communication networks, software systems, and staff development is associated with improved innovative work practices in knowledge institutions.

Highlights:

• Information Technology Architecture Dimensions Show Significant Relationships With Employee Innovative Capabilities.
• Structural Equation Modelling Explains 68.6 Percent of Innovation Performance Variance in Libraries.
• Technological Resources and Staff Development Support Creative Work Practices in Knowledge Institution.

Keywords: Information Technology Architecture, Employee Innovation Performance, University Libraries, Information Systems Infrastructure, Organizational Innovation.

Motivasi dan Pengalaman Kerja dalam Produktivitas Karyawan Astra Lampung

Mia Apriyanti, Hendri Dunan — Thu, 02 Apr 2026 00:00:00 +0000

General Background: The automotive industry plays a significant role in Indonesia’s economic growth, requiring high employee productivity to sustain organizational performance. Specific Background: At PT. Astra International Tbk Bandar Lampung Branch, issues such as low employee motivation and varying levels of work experience were observed to affect productivity across divisions. Knowledge Gap: Previous studies report inconsistent findings regarding the relationship between work motivation, work experience, and employee productivity, particularly within regional automotive dealership contexts. Aims: This study aims to examine the relationship between work motivation and work experience on employee productivity using a quantitative associative approach. Results: Based on data from 55 employees analyzed using multiple linear regression, both work motivation and work experience show positive and significant relationships with employee productivity, supported by t-test and F-test results, although the adjusted R-squared value of 13.6% indicates that these variables explain only a small portion of productivity variation. Novelty: This study provides empirical evidence from an automotive dealership in Lampung, a context that remains underexplored in prior research. Implications: The findings suggest that while motivation and experience contribute to productivity, other factors such as work environment, leadership, and organizational culture should be considered in future research and managerial strategies.

Highlights
• Positive relationships identified between intrinsic drive and output levels
• Professional tenure associated with improved task completion and understanding
• Majority of productivity variance explained by external organizational factors

Keywords
Work Motivation; Work Experience; Employee Productivity; Automotive Industry; Multiple Linear Regression

The Role of Electronic Payment Systems in Supporting the Sustainable Development Path in Iraq

Asst. Prof. Dr. Shaymaa Rasheed Mohaisen — Fri, 03 Apr 2026 00:00:00 +0000

General Background: Electronic payment systems are increasingly recognized as critical components of modern financial systems and pathways toward sustainable development. Specific Background: In Iraq, financial inclusion remains limited, with only 23% of adults holding formal bank accounts and approximately 90% of transactions conducted in cash, reflecting structural and institutional constraints. Knowledge Gap: Despite growing interest in digital finance, there is limited integrated analysis of how electronic payment adoption aligns with sustainable development objectives within Iraq’s post-conflict and recovery context. Aims: This study examines the adoption of electronic payment systems in Iraq and evaluates their role in advancing selected Sustainable Development Goals by analyzing financial infrastructure, regulatory frameworks, and socio-economic barriers. Results: The findings reveal significant barriers including weak infrastructure, low institutional trust, socio-economic inequalities, and cultural preferences for cash, while also identifying pathways through which electronic payments can reduce transaction costs, support poverty reduction, improve gender inclusion, formalize economic activities, and strengthen governance. Novelty: The study provides a comprehensive assessment linking electronic payment systems with multiple development dimensions in a fragile economic context. Implications: The results suggest that coordinated interventions in infrastructure, regulation, and financial literacy are essential to expand digital financial services and support sustainable development trajectories in Iraq.

Highlights:
• Identifies structural and socio-economic barriers limiting digital financial access
• Demonstrates links between digital transactions and poverty reduction pathways
• Explains role of financial systems in governance transparency and inclusion

Keywords: Electronic Payments, Financial Inclusion, Digital Finance, Sustainable Development, Iraq

The Impact of Strategic Renewal on Achieving the Resilience of Service Projects: An Analytical Study in the Najaf Governorate Investment Authority

Muntaha Manate Hashim — Fri, 03 Apr 2026 00:00:00 +0000

General Background: Rapid environmental changes in developing economies require organizations to adopt adaptive strategies to sustain service project performance. Specific Background: This study examines strategic renewal, comprising content, context, and process dimensions, in relation to service project resilience, including structural, operational, and strategic resilience, within the Najaf Governorate Investment Authority. Knowledge Gap: Prior studies have largely emphasized industrial sectors, with limited analytical focus on the linkage between strategic renewal and resilience in service projects, particularly in the Iraqi context. Aims: The research aims to analyze the relationship between strategic renewal and service project resilience and to evaluate how renewal dimensions relate to resilience dimensions. Results: Using a descriptive-analytical approach with SPSS and SmartPLS on data from 85 respondents, the findings indicate a statistically significant positive relationship between strategic renewal and service project resilience, with varying contributions across dimensions and an explanatory power reaching 66.3% of variance. Novelty: The study presents an integrated analytical model linking multidimensional strategic renewal with resilience dimensions in service projects within a real institutional setting. Implications: The findings support the adoption of periodic renewal of investment portfolios, strengthening partnerships with private and community sectors, and transitioning toward a strategic partnership role to sustain resilient service projects.

Highlights:
• Strategic renewal dimensions show significant positive relationships with resilience dimensions
• Analytical model explains substantial variance in service project adaptability
• Institutional recommendations emphasize portfolio renewal and partnership restructuring

Keywords: Strategic Renewal, Service Project Resilience, Organizational Adaptation, Investment Authority, Structural Equation Modeling

The Impact of Human Resource Management Flexibility on Organizational Sustainability / Applied Research in the General Company for Food Products

Assoc. Prof. Dr. Mahmoud Ayed Hassan — Tue, 31 Mar 2026 00:00:00 +0000

General Background: Contemporary organizations face dynamic economic and technological changes that require adaptive management approaches. Specific Background: Human resource flexibility, encompassing skill, behavior, and practice dimensions, is considered a critical factor in achieving organizational sustainability through creativity, quality improvement, and operational performance. Knowledge Gap: Despite increasing attention, limited empirical evidence exists regarding how different dimensions of human resource flexibility contribute to sustainability outcomes in industrial organizations. Aims: This study examines the relationship and effect of human resource flexibility on organizational sustainability within the General Company for Food Products. Results: Using a descriptive-analytical approach and regression analysis on 126 respondents, the findings reveal a statistically significant relationship, with human resource flexibility explaining 41% of the variance in organizational sustainability. Among the dimensions, practice flexibility shows the strongest contribution, while efficiency and effectiveness remain relatively weak. Novelty: The study provides empirical evidence linking multidimensional human resource flexibility to sustainability performance in a developing-country industrial context. Implications: The findings highlight the importance of strengthening flexible human resource practices to support sustainable organizational development, particularly by improving efficiency and effectiveness through targeted training and strategic alignment.

Keywords: Human Resource Flexibility, Organizational Sustainability, Skill Flexibility, Behavioral Flexibility, Practice Flexibility

Key Findings Highlights

Practice-related adaptability shows the highest contribution to sustainability performance
Moderate sustainability levels indicate uneven development across dimensions
Operational performance requires targeted capability development

The Preventive Role of Criminal Law in Preventing Communal Violence in Post-Conflict Societies

Dr.Batool Ibrahim Abdulrahman, Dr. Aseen Ahmed Fakhri — Fri, 03 Apr 2026 00:00:00 +0000

General Background: Communal violence remains a major threat to stability and sustainable peace in post-conflict societies, where unresolved identity-based grievances persist despite the cessation of armed conflict. Specific Background: Criminal law, traditionally punitive, is increasingly conceptualized as a preventive mechanism aimed at deterring collective violence, criminalizing incitement, and reinforcing individual accountability within fragile post-conflict environments. Knowledge Gap: There is a disconnection between the theoretical preventive capacity of criminal law and the practical limitations arising from weak institutions, selective enforcement, and tensions with transitional justice mechanisms. Aims: This study examines how criminal law contributes to the prevention of communal violence and identifies the structural and institutional constraints that limit its preventive capacity. Results: The findings indicate that criminal law can establish normative boundaries, deter violence through punishment, and promote individualized responsibility; however, its preventive function is conditional upon institutional independence, procedural fairness, legal certainty, and public trust, while being undermined by institutional fragility, lack of legitimacy, and competing transitional justice priorities. Novelty: The study integrates doctrinal and interdisciplinary perspectives to position criminal law as both a normative and institutional preventive tool within post-conflict governance. Implications: Criminal law should be incorporated into broader peace-building strategies that combine accountability, reconciliation, and institutional strengthening to reduce the recurrence of communal violence and support long-term rule of law.

Highlights:
• Establishes legal boundaries distinguishing collective violence from lawful expression
• Demonstrates conditional deterrence dependent on institutional credibility and fairness
• Identifies structural barriers including weak enforcement and legitimacy deficits

Keywords: Criminal Law, Communal Violence, Post Conflict Societies, Preventive Justice, Rule Of Law

The Effects of Digital Mechanization on Administrative Decision-Making

Ekhlas Abarahim Khalf Ebrahim Alzubaydi — Fri, 27 Mar 2026 00:00:00 +0000

General Background: Public administration is undergoing rapid transformation through digital mechanization, shifting from paper-based processes to electronic systems for data collection, processing, and decision-making. Specific Background: This transformation has altered the formation, issuance, and implementation of administrative decisions within a technological environment where legal principles intersect with digital systems. Knowledge Gap: Despite increasing reliance on automated systems, existing Iraqi legislation lacks explicit regulation of electronic administrative decisions and their legal implications. Aims: This study aims to analyze the legal foundations of digital mechanization, examine its effects on the elements of administrative decisions, and assess the adequacy of the Iraqi legislative framework in governing automated decision-making. Results: The findings indicate that digital mechanization restructures administrative decisions by integrating data-driven processes, modifies elements such as competence, form, and subject matter, and introduces electronic notification and publication mechanisms. However, legal responsibility remains attributed to administrative authorities, while risks to rights and freedoms persist due to algorithmic errors and insufficient legal safeguards. Novelty: The study provides a comprehensive legal analysis linking digital mechanization with traditional administrative law principles within the Iraqi context. Implications: The results highlight the necessity of a clear legislative framework to regulate electronic administrative decisions, ensure accountability, and balance technological development with the protection of legality and individual rights.

Highlights:
• Identifies Structural Transformation of Decision Processes Through Automated Data Systems
• Demonstrates Persistence of Institutional Liability Despite Algorithmic Involvement
• Reveals Regulatory Gaps in Governing Electronic Procedures and Legal Safeguards

Keywords: Digital Mechanization, Administrative Decision Making, Electronic Administrative Decision, Legal Responsibility, Iraqi Administrative Law

Application of the Unus Testis Nullus Testis Principle in Corruption Crime Cases: Study of Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025

Budi Rahman — Wed, 04 Mar 2026 00:00:00 +0000

General Background Criminal procedure law in Indonesia mandates that judicial decisions be grounded on lawful evidence and the principle of minimum proof to uphold the rule of law. Specific Background In corruption crime adjudication, witness testimony constitutes valid evidence under the Criminal Procedure Code (KUHAP), yet it cannot stand alone due to the principle of unus testis nullus testis, which requires at least two lawful pieces of evidence to establish guilt. Knowledge Gap Limited doctrinal analysis has examined how this evidentiary principle is applied in concrete corruption cases involving multiple defendants and contested indictments by the Corruption Eradication Commission (KPK). Aims This study analyzes the application of the unus testis nullus testis principle in Decision No. 2677/PAN.PN.WII.UI/HK.2.2/VI/2025 and evaluates the evidentiary basis of the KPK Public Prosecutor’s indictment against Defendant IV FCR. Results Using normative juridical research with a statute approach, the study finds that only one witness alleged the transfer of IDR 30,000,000 to Defendant IV FCR, while other testimonies and documentary statements contradicted this claim. The indictment also demonstrated inconsistencies in legal reasoning and classification of evidence. Consequently, the evidentiary threshold under Articles 183 and 185 KUHAP was not fulfilled, rendering the charge unproven. Novelty This article provides a structured doctrinal examination of evidentiary insufficiency in a multi-defendant corruption trial through systematic interpretation of statutory provisions. Implications The findings reaffirm the centrality of corroborated evidence in corruption prosecutions and underscore the necessity of strict adherence to evidentiary standards to ensure legal certainty and judicial fairness.

Highlights:

A single uncorroborated testimony was insufficient to establish criminal liability.
Contradictions among witness statements weakened the prosecutorial argument.
The indictment failed to satisfy the statutory minimum proof requirement, leading to acquittal.

Keywords: Indictment, Corruption, Public Prosecutor, Pleadings, Defendant

Yurisometry as an Alternative Approach in Normative Legal Research in Indonesia: A Conceptual Study

Wed, 04 Mar 2026 00:00:00 +0000

General Background: Legal scholarship in Indonesia is predominantly shaped by normative legal research, which examines legislation, legal principles, and legal doctrines as the foundation of juridical reasoning. Specific Background: While this approach contributes significantly to legal certainty and systematic legal analysis, judicial practice frequently reveals variations in the interpretation and application of legal norms in court decisions. Knowledge Gap: Normative legal research alone often encounters limitations in explaining recurring patterns, interpretative tendencies, and inconsistencies within judicial rulings, and the conceptual discourse on integrating jurimetrics into normative legal methodology in Indonesia remains limited. Aims: This study examines jurimetrics as an alternative complementary approach to normative legal research in Indonesia through a conceptual legal study. Results: The analysis indicates that jurimetrics, which utilizes legal data such as court decisions to identify patterns, trends, and levels of consistency in legal interpretation, can function as an analytical instrument supporting normative reasoning without replacing doctrinal analysis. Novelty: The study conceptually positions jurimetrics within the methodological framework of normative legal research as a bridge connecting legal norms with judicial practice. Implications: The integration of jurimetrics offers methodological relevance for developing normative legal research that remains doctrinal and prescriptive while becoming more responsive to the dynamics of judicial decision-making in Indonesia.

Highlights:

Data-oriented examination of court rulings reveals recurring reasoning patterns and interpretative tendencies in adjudication.
Analytical integration links doctrinal examination of legal norms with observable judicial decision patterns.
Conceptual framework situates jurimetrics as a methodological complement within Indonesian legal scholarship.

Keywords: Normative Law, Complementary, Judiciary, Legal Principles, Jurimetrics

International Brand Chanel's Opposition to the Dacosta + DC Painting Brand

Henky Solihin MZ — Tue, 03 Mar 2026 00:00:00 +0000

General Background: Trademark protection under Law Number 20 of 2016 concerning Trademarks and Geographical Indications constitutes a central pillar of intellectual property law in Indonesia, ensuring legal certainty, fair competition, and consumer protection within the international registration framework, including the Madrid Protocol. Specific Background: This study examines the opposition filed by CHANEL SARL against the registration of the DACOSTA + DC Painting trademark before the Directorate General of Intellectual Property (DGIP), based on alleged substantial similarity and claims related to well-known mark protection. Knowledge Gap: Although opposition mechanisms are formally available to international trademark owners, limited doctrinal analysis addresses how Indonesian authorities assess formal and substantive requirements in determining similarity and bad faith. Aims: This research aims to analyze the legal basis of the opposition, the rebuttal submitted by the DACOSTA applicant, and the juridical considerations underlying the DGIP decision to accept the application. Results: The findings demonstrate that the objection did not satisfy the formal and material requirements stipulated under Article 21 of Law Number 20 of 2016, as no dominant similarity or evidence of bad faith was proven; consequently, the DGIP lawfully registered DACOSTA + DC Painting in Class 18. Novelty: This article provides a focused normative legal examination of an international trademark opposition resolved in favor of a domestic applicant within Indonesia’s constitutive registration system. Implications: The decision confirms that opposition by a global brand does not automatically preclude national registration absent substantiated similarity and reputational proof, reinforcing legal certainty in Indonesian trademark law.

Highlights:

The objection failed to establish dominant resemblance under Article 21 of Law Number 20 of 2016.
No proof of bad faith or reputational appropriation was demonstrated in the proceedings.
The authority confirmed lawful acceptance of the Class 18 application under the constitutive registration regime.

Keywords: Chanel, Dacosta, Objection, Intellectual Property, Brand

Enabling Institutional Control for Project Risk Management in the Context of Digital Transformation

Ahmed Hamzah Abbas, Zaid Aed Mardan, Hayder Neamah Kadhim — Thu, 19 Mar 2026 00:00:00 +0000

General Background: Rapid digital technological advancement has transformed business environments, increasing complexity and challenging traditional internal control systems. Specific Background: The integration of digital systems and artificial intelligence has reshaped management practices, requiring alignment between institutional control and project risk management. Knowledge Gap: Conventional control frameworks remain inadequate in addressing risks within dynamic digital transformation contexts. Aims: This study evaluates the activation of institutional control supported by digital systems in managing project risks. Results: Findings reveal a statistically significant relationship, with institutional control explaining 16.7% of variance in project risk management outcomes and strong agreement on ethical leadership and risk identification practices. Novelty: The study introduces an integrated framework combining institutional control, digital systems, and performance evaluation tools. Implications: Results emphasize the need for adaptive control frameworks, strengthened digital governance, and improved organizational coordination to support effective risk management in evolving digital environments.

Highlights:
• Strong Statistical Linkage Identified Between Control Activation and Risk Handling Outcomes
• Leadership Ethics and Structured Identification Processes Show High Organizational Agreement
• Integrated Framework Combining Governance Tools and Digital Infrastructure Proposed

Keywords: Digital Transformation, Institutional Control, Project Risk Management, IT Governance, Performance Evaluation.

The Legal Challenges of Protecting the Electronic Consumer in Social Commerce in Iraq

Dr. Mahmood Shaker Abood — Tue, 17 Mar 2026 00:00:00 +0000

General Background: The rapid expansion of social media–based commercial activities has transformed digital trade, positioning social commerce as an increasingly significant component of contemporary electronic commerce systems. Specific Background: In Iraq, the growing use of social media platforms for online transactions has created new opportunities for business activities while simultaneously exposing electronic consumers to risks associated with indirect transactions, limited transparency, and potential fraud. Knowledge Gap: Despite the development of social commerce practices, the existing Iraqi legal framework does not adequately address the specific regulatory requirements of electronic consumer protection, particularly in relation to misleading advertisements, pre-contractual information disclosure, unfair contractual terms, and the evidentiary validity of electronic contracts. Aims: This study aims to examine the legal challenges surrounding the protection of electronic consumers in Iraqi social commerce by analyzing current legislation and identifying regulatory deficiencies. Results: Using a descriptive–analytical legal approach based on Iraqi consumer protection and electronic transaction laws, the study identifies significant legislative shortcomings, including weak regulation of electronic advertising, insufficient mechanisms for verifying electronic contracts, and the non-activation of the electronic signature system due to the absence of a national certification authority. Novelty: The research provides a structured legal analysis linking consumer protection stages pre-contractual, contractual, and post-contractual to the specific regulatory deficiencies within Iraq’s social commerce environment. Implications: The findings indicate the necessity of legislative reform, stronger regulatory oversight, activation of electronic transaction laws, and the establishment of institutional mechanisms to secure electronic consumer rights and strengthen trust in Iraq’s digital marketplace.

Highlights:
• Identifies Major Legislative Gaps in Iraqi Regulation of Social Commerce Transactions.
• Reveals Risks Related to Misleading Digital Advertising and Unverifiable Online Contracts.
• Recommends Activation of Electronic Signature Law and Creation of Certification Authority.

Keywords: Consumer Protection, Social Commerce, Electronic Commerce Law, Electronic Consumer Rights, Iraqi Legal Framework.

The impact of opportunistic behavior on reducing the quality of financial reports - an analytical study in Al-Rafidain and Al-Rasheed banks in Najaf

Huda Ameen Oleiwi — Wed, 11 Mar 2026 00:00:00 +0000

General Background: Financial reporting quality is essential for transparency and accountability in the banking sector. Specific Background: Opportunistic behavior by managers, such as self-interest seeking and lack of commitment, can distort financial information and reduce the credibility of financial reports. Knowledge Gap: Empirical evidence examining the relationship between opportunistic behavior and financial reporting quality in emerging banking contexts such as Najaf remains limited. Aims: This study examines the relationship between opportunistic behavior and financial reporting quality among employees of Al-Rafidain Bank and Al-Rasheed Bank in Najaf. Results: The findings show a low level of opportunistic behavior (mean 1.614) and a relatively high level of financial reporting quality (mean 3.978), with accuracy recording the highest value. Statistical analysis confirms a significant negative relationship between opportunistic behavior and financial reporting quality. Novelty: The study links behavioral dimensions of opportunism with the dimensions of accuracy, reliability, and readability of financial reporting within the Iraqi banking sector. Implications: The results emphasize the importance of ethics training, governance mechanisms, and adherence to reporting standards to maintain reliable financial reporting practices.

Highlights
• Strong negative statistical relationship identified between opportunistic conduct and reporting credibility
• Highest evaluation recorded for statement precision dimension
• Respondents reported minimal tendency toward self-serving managerial actions

Keywords
Opportunistic Behavior; Financial Reporting Quality; Banking Sector; Agency Theory; Corporate Governance

The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions

Aqeel Raham Hassoon — Wed, 11 Mar 2026 00:00:00 +0000

General Background: Financial reporting is essential for providing transparent and comparable financial information to stakeholders, encouraging the adoption of global accounting standards. Specific Background: International Financial Reporting Standards (IFRS) provide a unified framework to standardize financial reporting practices across institutions. Knowledge Gap: Empirical evidence on IFRS adoption and financial reporting quality in developing economies, particularly Iraqi financial institutions, remains limited. Aims: This study examines IFRS adoption and its relationship with financial reporting quality while considering internal control systems. Results: Data from 512 financial professionals analyzed using PLS-SEM show that perceived benefits, ease of adoption, and government support encourage IFRS implementation, while legal enforcement plays a smaller role. IFRS adoption is associated with improved clarity, comparability, and timeliness of financial reports. Novelty: The study presents empirical evidence from Iraqi financial institutions and evaluates internal control systems within this relationship. Implications: The findings provide guidance for policymakers to support IFRS implementation and promote transparent financial reporting practices.

Highlights:
• IFRS Adoption in Iraqi Financial Institutions Is Primarily Motivated by Perceived Benefits, Ease of Implementation, and Government Support.
• Financial Statements Prepared Under IFRS Demonstrate Higher Levels of Accuracy, Comparability, Clarity, and Reporting Timeliness.
• Internal Control Systems Show Limited Moderating Contribution in the Relationship Between IFRS Adoption and Reporting Quality.

Keywords: IFRS Adoption, Financial Reporting Quality, Internal Control System, Financial Institutions, Iraq

Legal Anthropology of Pluralism and the Commercialized Public Sphere in Tourism

Dewa Gede Edi Praditha, I Gusti Ayu Sita Maharani — Fri, 27 Mar 2026 00:00:00 +0000

General Background: Bali tourism is globally recognized for its strong integration of cultural values and spirituality rooted in the Tri Hita Karana philosophy, emphasizing harmony among humans, nature, and the divine. Specific Background: This philosophy has been formally institutionalized through Bali Provincial Regulation No. 5 of 2020, which mandates culturally based tourism governance. Knowledge Gap: Despite its normative adoption, the practical implementation of Tri Hita Karana within tourism development and public space management remains inconsistent and insufficiently examined from a socio-legal perspective. Aims: This study aims to analyze the application of Tri Hita Karana values and explore the dynamics of legal pluralism and law enforcement in Bali’s tourism sector. Results: The findings reveal that although Tri Hita Karana is embedded in regional policy, its implementation is constrained by weak supervision, dominance of economic interests, environmental degradation, commercialization of public and sacred spaces, and limited cultural awareness among tourists. Additionally, the interaction between state law, customary law, and socio-religious norms creates complex legal pluralism, where enforcement is often inconsistent and influenced by power relations and economic pressures. Novelty: This study provides a socio-legal analysis linking Tri Hita Karana marginalization with legal pluralism and power dynamics in tourism governance. Implications: Strengthening regulatory enforcement, enhancing institutional synergy, and reinforcing cultural awareness are essential to ensure balanced tourism development aligned with cultural preservation and environmental sustainability in Bali.

Highlights:

Cultural philosophy is formally recognized but inconsistently applied in tourism practices.
Economic priorities and investment pressures dominate spatial and regulatory decisions.
Interactions between state, customary, and socio-religious norms shape uneven law enforcement.

Keywords: Tri Hita Karana, Legal Pluralism, Bali Tourism, Cultural Governance, Public Space Commercialization

Pertimbangan Hakim dalam Pemidanaan Anak Pelaku Narkotika

Dhea Aulia, Lelisari Lelisari, Muhammad Khoirul Ritonga — Fri, 03 Apr 2026 00:00:00 +0000

General Background: Narcotics crimes constitute a serious legal and social problem that threatens public health and the future of younger generations, including children who are increasingly involved in such offenses. Specific Background: Indonesian criminal law regulates narcotics offenses through Law Number 35 of 2009 and provides special protection for children under Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, requiring judges to consider both juridical and non-juridical aspects. Knowledge Gap: Limited studies have specifically examined judicial considerations in individual court decisions involving juvenile narcotics offenders, particularly in balancing punitive legal provisions with child protection principles. Aims: This study aims to analyze the judicial considerations in Decision Number 14/Pid.Sus-Anak/2025/PN Rap and assess their conformity with narcotics law and juvenile justice principles. Results: The findings indicate that judges based their decision on valid legal evidence, including witness testimony, defendant statements, and forensic results, while also considering the child’s social background, resulting in a sentence of 3 years and 8 months imprisonment in a juvenile facility and 3 months of job training. Novelty: The study demonstrates a combined application of juridical proof and social considerations in judicial reasoning within juvenile narcotics cases. Implications: The findings underline the need for balanced sentencing that integrates legal accountability with rehabilitation and child protection within the juvenile justice system.

Highlights
• Legal assessment incorporates evidentiary proof and forensic examination in case determination
• Social background factors such as family conditions are considered in sentencing decisions
• Sanction includes custodial placement and vocational program within juvenile institution

Keywords
Juvenile Justice; Narcotics Crime; Judicial Reasoning; Criminal Liability; Child Protection