JBFE_Vol 10N 01

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JBFE_Vol 10N 01

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    Applications Of Financial Technology
    (جامعة الوادي University of Eloued, 2025-04-17) Ameziane, Anissa
    Financial technology has introduced fundamental and structural changes to the business models of the Islamic financial industry. Therefore, this study aims to shed light on this relationship by examining the essence of Islamic financial technology, various innovative Islamic financial technologies, and highlighting the key opportunities and challenges it faces. The study concludes that Islamic financial technology has emerged as a modern alternative to traditional financial services. Financial institutions cannot afford to remain unchanged if they seek to sustain their presence; rather, they must integrate technology into the core of their operations. To maintain competitiveness at both local and global levels, these institutions must keep pace with developments by meeting the evolving needs of contemporary customers.
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    Artificial Intelligence In Marketing
    (جامعة الوادي University of Eloued, 2025-04-17) Sadok ,Achour; Ayadi ,Salah
    This research examines the transformative role of artificial intelligence (AI) in marketing, addressing its potential to enhance organizational efficiency, boost customer engagement, and improve business outcomes. The study aims to explore innovative AI applications, such as big data analytics and deep learning, to enable precise decision-making and personalized marketing campaigns. The findings reveal that AI significantly improves campaign personalization and customer satisfaction, leading to increased sales and loyalty. However, challenges such as skill gaps, privacy concerns, and organizational resistance persist. The study recommends enhancing technical training and implementing ethical strategies to overcome these barriers and ensure sustainable success in digital markets.
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    Combating Administrative And Financial Corruption Through Good Governance
    (جامعة الوادي University of Eloued, 2025-04-17) Latreche ,Sabrina; Khelifi ,Hayem Hadil
    The This study aimed to determine the role of good governance in combating corruption in Denmark, so we relied on the descriptive approach to highlight the variables of the study as well as benefit from the experience of Denmark. The findings demonstrated that implementing good governance is the key to combating corruption through the mechanisms of efficiency, effectiveness, transparency, accountability, participation, and the rule of law. Through the development and successful implementation of a well-defined strategy, information is provided and resources are used as efficiently and effectively as possible. The government, citizens, and civil society (associations) must work together to achieve good governance and its mechanisms in the fight against corruption. This is because it permits the control, accountability, and accountability of all officials and citizens.
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    Compétence Contextuelle Et Transformation Numérique
    (جامعة الوادي University of Eloued, 2025-04-17) Ladjeroud ,Adila; Bouroubi ,Mustapha; Hadid, Noufeyle
    L'intelligence contextuelle et les réseaux d'acteurs de veille stratégique aident les organisations à comprendre et interpréter leur environnement. Sonatrach combine ces éléments pour renforcer son adaptabilité et ses compétences organisationnelles face aux défis actuels. Cette étude améliore les méthodes de gestion des ressources humaines chez Sonatrach dans un cadre de transformation numérique, en mettant en œuvre l'intelligence contextuelle pour l’évolution des compétences contextuelles des cadres de Sonatrach, dans le contexte du projet de transformation des ressources humaines (TRH).
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    Developing A Theoretical Model Of Structural
    (جامعة الوادي University of Eloued, 2025-04-17) Azouz, Mounir
    This paper explores the theoretical underpinnings of structural and digital empowerment in technology organizations. It synthesizes existing literature to construct a comprehensive model that outlines the dimensions, mechanisms, and influencing factors of empowerment. The study integrates insights from organizational behavior, digital transformation, and empowerment theories to propose a framework that enhances employee engagement, innovation, and organizational performance. By leveraging empirical studies and theoretical constructs, this paper provides a foundation for further research and practical applications in technology-driven enterprises. Furthermore, it highlights the dynamic interplay between structural and digital empowerment, emphasizing how their integration fosters adaptability and resilience in modern organizations. The findings aim to guide both scholars and practitioners in designing empowerment strategies that align with evolving technological landscapes.
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    Exploring Algeria’s Role In The African Continental Free Trade Area
    (جامعة الوادي University of Eloued, 2025-04-17) Berdous ,Kahina; Asmani, Arezki
    In the purpose of liberation from the reliance on hydrocarbons, Algeria has joined certain free trade areas such as the African Continental Free Trade Area (AfCFTA). The aim of this study is to carry out a SWOT analysis of Algeria's integration into the AfCFTA in order to diversify the exports. This will involve identifying internal strengths and weaknesses, and external threats and opportunities. Following the country’s integration to the AfCFTA, Algeria has a groupe of strengths that will allow the entrance to the African market, but also some weaknesses that the country will have to overcome. This major continental market offers several opportunities for Algerian products, while also presenting a number of threats.
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    Going Concern Assessment And Reporting-influencing Factors
    (جامعة الوادي University of Eloued, 2025-04-17) Boumissa, Hanane; Terriche, Noudjoud
    The external auditor's report on the continuity of companies is very important for the parties that have a relationship with those companies, especially shareholders, creditors, suppliers and customers, by alerting them to the possibility of the failure of those companies and then enabling them to take the necessary preventive measures before their total failure occurs. Thestudy aimed to study the obstacles facing the auditor when assessing the ability of audited companies to continue their activity, as well as when alerting to that, through studying a sample of external auditors in Algeria. The results indicate that there are obstacles related to the auditor, obstacles related to the audited company, and other obstacles related to the environment in which he carries out his mission
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    L’intelligence Artificielle Au Service Du Marketing
    (جامعة الوادي University of Eloued, 2025-04-17) Hadibi ,Sofia; Chikhi, Billal
    Cette étude analyse l'utilisation de l'intelligence artificielle dans le marketing, en prenant pour exemple Jumia Algérie, le leader de l'e-commerce, et les outils d'IA qu'elle utilise. Les résultats indiquent que Jumia a bien saisi l'importance de l'IA pour affiner ses stratégies marketing de manière plus précise et efficace. La plateforme exploite des algorithmes de recommandation basés sur l'IA pour personnaliser les suggestions de produits en fonction des comportements d'achat et des préférences de navigation des utilisateurs
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    Le Rapport De L’auditeur En Rapport
    (جامعة الوادي University of Eloued, 2025-04-17) Harbadi ,Madjid; OTHMANI, Mustapha
    La présenterecherche qui s’intitule: Le rapport de l’auditeur en relation avec les dernières normes ISA, vise à sensibiliser les auditeurs et chercheurs à l'importance du suivi des mises à jour des normes ISA concernant la structure du rapport d’audit. La problématique traitée est : pourquoi l'IAASB a-t-il récemment actualisé ces normes ? le chercheur a opté pourl’approche analytique et descriptive pour l’examen des évolutions du rapport d’audit, notamment l’introduction des questions clés. Les résultats ont montré une amélioration de la qualité de l’audit, une meilleure compréhension des états financiers et une transparence accrue. Enfin, il a été recommandé d’enrichir le contenu du rapport en incluant des informations sur les risques et l’efficacité du contrôle interne, audelà du simple avis technique et classique de l’auditeur.
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    Les Enjeux De La Pression Fiscale Dans L’économie Algérienne
    (جامعة الوادي University of Eloued, 2025-04-17) Goumeziane, Boudjema; Bouzida ,hamid
    L’économie algérienne affiche une forte dépendance aux revenus des hydrocarbures avec 32% du PIB et 62% des recettes fiscales en 2022. La réforme fiscale visait à diminuer la dépendance budgétaire aux revenus pétroliers en élargissant la diversification des sources de revenus pour assurer la pérennité budgétaire.. A ce propos, il est à préciser que l’IRG sur salaires constitue environ 30% des recettes de la fiscalité ordinaire. Le solde budgétaire négatif s’est creusé, passant de 19,4% du PIB en 2024 à 21 ,8 % en 2025, tiré par l’incidence financière occasionnée par la modification de la grille indiciaire des salaires, introduite en avril 2022, le coût accru du nouveau régime d'allocations chômage ainsi que de l’intégration de 320 000 bénéficiaires du dispositif (DAIP) dans les administrations publiques.Cette étude est basée sur une approche statistique, une méthode qui consiste à recueillir et à analyser des données par des représentations graphiques pour mieux illustrer, identifier et mesurer les différentstypes de la pression fiscale en décomposant les prélèvements par catégories d'une part, et en analysant l'évolution du TPO dans le temps d'autre part ainsi que la capacité de l'économie nationale à mobiliser des nouvelles ressources fiscales pour le finacement du fonctionnement de l’Eat et les differents projets d’investissement public. L’objectif étant d’identifier les limites possibles pour une imposition adaptée sans impacter l’activité économique notamment l’investissement et la consommation .
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    The Effect Of Artificial Intelligence On The Future Of Accounting
    (جامعة الوادي University of Eloued, 2025-04-17) Mecif, Khaled; Ayache ,Zoubeir; Ferchichi ,Nesrine
    This study aimed to study the effect of artificial intelligence on the future of accounting profession, as we addressed the theoretical framework of both accounting and artificial intelligence while trying to combine them. In order to reach the desired goals, in the applied aspect of the study we focused on big four well-known foreign firms known in the field of accounting for using artificial intelligence techniques in their activities. Through this study, we reached the most important potential changes that artificial intelligence can bring to accounting functions such as: faster data analysis, enhancing efficiency and accuracy of financial statements while saving time and showing the necessary steps that the accountant must do.
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    The Effectiveness Of Monetary Management In Enhancing The Liquidity Of Algerian Economy During Crises
    (جامعة الوادي University of Eloued, 2025-04-17) Ouarti ,Chahra
    The study aimed to highlight the effectiveness of monetary management in maintaining financial and economic stability in Algeria as it is the first line of defense against the various crises that Algeria experienced during 2014-2023, as the Bank of Algeria relied on a package of facilitative measures to maintain monetary rigidity. The descriptive and analytical approach was used. To display and analyze the most important indicators The study concluded that the use of monetary policy tools, such as refinancing banks and releasing additional liquidity from the compulsory reserve, had a significant impact in mitigating the financial and economic effects of these crises on the Algerian economy.
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    The Impact Of Green Transformational Leadership On Green Innovation
    (جامعة الوادي University of Eloued, 2025-04-17) Boudjella, Fatima; Elbarka, Nacira; Medles ,Nadjet
    The study aims to illustrate the role of green transformational leadership in enhancing green innovation by addressing the theoretical frameworks of both concepts. It focuses on the experiences of China and the United States in reducing carbon dioxide emissions through the presentation and analysis of statistics. The study concluded that despite the continuous efforts of both countries to reduce carbon dioxide emissions and promote green innovation in response to climate change and economic growth, they still top the list of the highest energy-consuming countries causing emissions.
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    The Impact Of Tax System Complexities On Operating Segments
    (جامعة الوادي University of Eloued, 2025-04-17) Toudert, Akli; Belkadi, Belkacem
    The objective of this study is to identify the factors contributing to the complexities of the Algerian tax system and their impact on Operating Segments (IFRS8). A questionnaire was employed as a research instrument, targeting a sample of academics and professionals in the fields of accounting and taxation. The responses were analyzed using the statistical software SPSS (Version 26). The findings of the study indicate that the tax system is complex in terms of its legislative framework. However, in terms of tax administration, the system is generally characterized by low complexity, despite the presence of some complex elements. Regarding the effect of tax complexity on Operating Segments (IFRS 8), it was observed that complexity in tax administration impacts operational sectors, while legislative complexity did not demonstrate a statistically significant effect on Operating Segments(IFRS 8).
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    The Impact Of The Integration Of Performance Evaluation
    (جامعة الوادي University of Eloued, 2025-04-17) Elfertas, Zoulikha Hanane
    In this research, we tried to address the problem of how the integration of the two training and performance evaluation processes contributes to the development of human resources in the organization, and through our research, we touched on the definition of human resources development in addition to the role of the effectiveness of the performance evaluation and training process in the development of the human resource. On this basis, we have divided the research into the following elements: -The first axis: a conceptual introduction to human resources development -The second axis: the effectiveness of the performance evaluation and training process in the development of the human resource Through this study we have been able to reach the following main results: - Human Resources Development is intended to help employees meet the challenges created by technological developments and other types of development in the work environment, in addition to developing their skills and behaviors to serve the goals of the organization. - The process of performance evaluation is the process of comparing the results of performance measurement with the previously defined criteria. The training process is defined as the process of learning new knowledge, methods and behaviors that lead to the achievement of the organization's goals. - The human resources function in the organization is concerned with the training process because it is of great importance on the performance of the worker or human resource, through which the human resource is provided with a set of skills, behaviors and knowledge to achieve the goals of the organization.Without forgetting that the evaluation process is a necessary process and periodically to check the success of the training process in addition to identifying the training needs of the human resource.
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    The Role Of Artificial Intelligence In Enhancing Decision Making Processes
    (جامعة الوادي University of Eloued, 2025-04-17) Nedal K ,A Almaaitah; Abdallah F ,A Alomari; Akaileh, Mustafa
    This study analyses the groundbreaking nature of Artificial Intelligence in financial risk management decision-making process improvement. Based on primary data obtained from 100 professionals, such as financial analysts, risk managers, data scientists, and researchers, the research delves into AI's effect on operational efficiency, predictive ability, and organizational resilience. The data, however, is analysed in terms of factor analysis and Chi-square tests based on a structured questionnaire utilising 5-point Likert scale. The more manual labor AI reduces and the more its prediction and accuracy it gives rise to an effective machinebrain collaboration. This will further assist decision-making along with AI-generated knowledge and mitigate any human biases towards any sort of financial risks. The study is calling for appropriate training programs and assurance around the privacy of data to foster the helpful employment of AI tools. Yet these hurdles must be addressed for continued improvements of cost, accessibility, and ethical concerns. These results underscore the strategic relevance of AI in enhancing innovation and resilience in financial risk management, while also indicating potential avenues for future exploration.).
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    The Role Of Economic Customs Regimes
    (جامعة الوادي University of Eloued, 2025-04-17) Chaimi ,Yamina
    Through its economic policy, Algeria has implemented several mechanisms aimed at improving and diversifying its domestic production and encouraging non-hydrocarbon exports. This is reflected in the approved tax and financial exemptions, the official bodies and structures created specifically to support exporting companies, the partnership agreements and free trade agreements concluded, as well as the customs facilitation measures adopted, all of which aim to support companies and enhance their competitiveness through economic customs systems approved in accordance with international rules and standards. In this research paper of our study and through the interview we conducted with the director of the company SARL VALIGO Algeria, specialized in the production of travel bags, the free trade partnership agreement and economic customs systems have effectively contributed to increasing exports by reducing production costs to 45.30% in addition to enhancing the competitiveness of the marketed product price.
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    أثر أزمة الكوفيد على تحفيز استخدام وسائل الدفع الإلكتروني ومساهمته في الاقتصاد الجزائري
    (جامعة الوادي University of Eloued, 2025-04-17) معرف، نورة; دربوش، محمد الطاهر
    This research paper aims to illuminate the justifications that led to the transmission of the health shock, most notably the Covid epidemic to the financial sector and electronic payment methods. It also aims to reveal details of the sensitivity of the global economy to imbalances and the reasons for their acceleration during the pandemic by shedding light on some countries in general and Algeria in particula، In this researchpaper, we relied on the descriptive analytical approach for the purpose of detailing the merits of the crisis. We used the historical approach for the purpose of inferring the conditions of instability setbacks. As for the applied aspect, it was a standard study based on the EViews program for standard analysis of the time series under study ،This research paper concluded that Covid19 once again demonstrated the fragility of the economic system in general and the financial system in particular, as the global economy recorded the largest shock after the 2008 financial crisis
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    أثر إستراتيجيات الإبداع التنظيمي في تعزيز الأداء الوظيفي
    (جامعة الوادي University of Eloued, 2025-04-17) مخلوفي، محمد عبد الوهاب; بلعور ،سليمان
    This study aims to explore the relationship between organizational creativity strategies, including the Management by Objectives Strategy, Organizational Development Strategy, and Job Specialization Strategy, and their impact on enhancing the job performance of employees at Algérie Télécom in Ouargla. The study adopted a descriptiveanalytical approach, utilizing a questionnaire as a data collection tool, with a simple random sample of 90 respondents.Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The findings revealed a statistically significant relationship between organizational creativity strategies and job performance enhancement, although this relationship was found to be weak. Accordingly, the study suggested the need to increase attention to organizational creativity strategies and work towards improving job performance within the institutio
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    أثر إعفاء الديون الخارجية على ميزان المدفوعات السوداني
    (جامعة الوادي University of Eloued, 2025-04-17) محمد عبد الله محمد، أحمد; أحمد ضوالبيت ،أحمد
    The study aimed to identify external debts and show the impact of forgiving external debts on the balance of payments in Sudan in the period (2000-2021 AD). The paper assumed that there is a relationship between the external debt crisis in Sudan and the deficit in the balance of payments, and that there is an impact of forgiving external debts on the balance of payments in Sudan. The paper relied on the descriptive, analytical, inductive approach, and the standard approach, specifically the Ordinary Least Squares (OLS) method, in estimating the relationship between the variables of the study. The study reached results, the most important of which is that external debt has a negative impact on the Sudanese balance of payments. We find that external debts have a negative impact on the trade balance due to the insufficient foreign exchange for external receivables related to Sudan’s needs for goods and services. The paper recommended improving external relations with many friendly regional and international organizations to ensure the acquisition of loans, their use in productive projects, and control their management. There must also be development in Sudanese exports so that they can generate valuable revenues that cover the value of imports of goods and services and improve the trade balance.