International Journal of Professional Business Review <p align="justify"><strong>International Journal of Professional Business Review </strong>aims to publish original research in order to contribute to the promotion and dissemination of key issues in professional business and related areas. The JPB Review is published by Open Access Publications LLC. and also it is supported by <strong>Management Institute</strong> (Warsaw University of Life Sciences, Poland). The <strong>JPB Review</strong>'s content aspires to be relevant and interesting to a wide readership, which adds to the understanding and discussion of professional business and academia worldwide. To be published in the <strong>JPB Review</strong>, authors must adhere to high standards of research and contribute to theory and/or practice in related areas, regardless of whether the level of analysis is the organization, region or country.</p> <p align="justify">The <strong>JPB Review</strong> challenges potential authors to produce high quality distinguished research, well grounded in theory and with high methodological rigor. The demonstration of an effective conceptual contribution will be considered in the journal's editorial process.</p> <p align="justify">To submit your paper (<strong>English, Portuguese and Spanish language</strong>), please visit the online submission page (login and download template). All articles are subject to a double-blind review process. <strong>JPB Review Journal</strong> require a Contributer ID (see <strong><a href="" target="_blank" rel="noopener">ORCID and Redalyc ID</a></strong>) for all authors. 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The author will need a registered ORCID in order to submit a manuscript or review a proof in this journal.</p> <p align="justify">This journal <span style="text-decoration: underline;"><strong>is indexing and abstracting in:</strong></span> SCOPUS (ELSEVIER), REDALYC (MEXICO), AMELICA (UNESCO) Directory of Open Access Journals (DOAJ) Ebsco Host Publishing, Cengage Gale Learning, PKP Index, Google Scholar and OpenAire (See Indexing &amp; Abstracting page).</p> <p align="justify">In the drive to succeed in its mission, in addition to the traditional editorial, the journal offers:</p> <p>• Editorial Comments</p> <p>• Articles</p> <p>• Perspectives</p> Open Access Publications LLC. en-US International Journal of Professional Business Review 2525-3654 <p>Authors who publish in this journal agree to the following terms: the author(s) authorize(s) the publication of the text in the journal;</p><p>The author(s) ensure(s) that the contribution is original and unpublished and that it is not in the process of evaluation by another journal;</p><p>The journal is not responsible for the views, ideas and concepts presented in articles, and these are the sole responsibility of the author(s);</p><p>The publishers reserve the right to make textual adjustments and adapt texts to meet with publication standards.</p><p>Authors retain copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Atribuição NãoComercial 4.0 (, which allows the work to be shared with recognized authorship and initial publication in this journal.</p><p>Authors are allowed to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.</p><p>Authors are allowed and are encouraged to publish and distribute their work online (e.g. in institutional repositories or on a personal web page) at any point before or during the editorial process, as this can generate positive effects, as well as increase the impact and citations of the published work (see the effect of Free Access) at <a href=""></a></p> The Effect of Cloud Computing's Advantages and Components on Time Savings and Data Privacy for the Quality of Electronic Banking Services <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> The study aims how the advantages and components of cloud computing affect time savings and data confidentiality to improve the standard of electronic banking services for private Iraqi commercial banks</p> <p> </p> <p><strong>Theoretical framework:</strong> the purpose of the study to measure the benefits the Cloud computing and impact of the quality of electronic banking in services of saving time and confidentiality of data to know if we can serve bank customers in the future.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> The study relied on the descriptive approach through the use of a questionnaire tool to measure the relationship between the variables.</p> <p> </p> <p><strong>Findings:</strong> The analysis revealed that, in both of its two dimensions, there is a statistically significant correlation between the advantages of cloud computing and the quality of electronic banking services. The two variables of the quality of electronic banking services and the components of cloud computing are statistically significantly correlated.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> The social repercussions of the benefits of the results of the study through the findings it’s; the most essential of which is to guarantee that the provided electronic banking service is as simple to use as possible. This removes the state of fear that could prevent some people from using electronic services because they lack the necessary knowledge.</p> <p> </p> <p><strong>Originality/value:</strong> the value of the study's originality by measuring the relationship between the cloud computing and electronic banking services; this study is a subject which has not been reviewed in the literature previously in Iraqi environment.</p> </td> </tr> </tbody> </table> Abderrazek Hassan Elkhaldi Ghaith Arkan Abdullah Copyright (c) 2022 Dr. Abderrazek Hassan Elkhaldi 2022-10-05 2022-10-05 7 3 e0601 e0601 10.26668/businessreview/2022.v7i3.601 IFRS adoption, cost of equity and firm value: evidence from Iraq <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> The aim of this study is to examine the effect of adoption of IFRS on the Iraqi environment by studying the relationship between the adoption of international financial reporting standards and the cost of equity and the effect of the cost of equity on the value of the company.</p> <p> </p> <p><strong>Theoretical framework:</strong> The international financial reporting standards (IFRS) are becoming special driver for the convergence of management and financial accounting and as the leading principles for over 120 countries in the world including those that voluntarily adopted the standards.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> The population of the study comprises 17 commercial companies listed in the Iraqi Stock Exchange for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations</p> <p> </p> <p><strong>Findings:</strong> The results from the data collected through questionnaire survey showed the distinctive effects of financial and management accounting standards before and after the adoption of IFRS. Therefore, there are inconsistencies in the results of the value of the companies between the samples for the periods before and after the application of international financial reporting standards.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> The study examined the differences in the outcomes of the years when IFRS was yet to be adopted when the standards are adopted by considering the control variables such as age of the companies, size of the companies and leverages.</p> <p> </p> <p><strong>Originality/value:</strong> the value of the study's originality by measuring adopting IFRS for the first time in Iraqi Banking for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations.</p> </td> </tr> </tbody> </table> Karrar Saleem Hameedi Ali Hilal Union Hassnain Raghib Talab Akeel Hamza Almagtome Copyright (c) 2022 Dr. Karrar Saleem Hameedi 2022-10-05 2022-10-05 7 3 e0602 e0602 10.26668/businessreview/2022.v7i3.602 The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks <p><strong>Purpose: </strong>This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks.</p> <p><strong>Theoretical framework:</strong> the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work.</p> <p><strong>Design/methodology/approach: </strong>In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were returned, and the researchers approved the questionnaire analysis on the SPSS statistical program.</p> <p><strong>Findings</strong>: the result of the research is that Iraqi commercial banks apply internal auditing standards issued by international professional organizations.</p> <p><strong>Research, Practical &amp; Social implications: </strong>The senior management contributes to addressing the remarks of the internal auditor and taking appropriate measures to implement the suggestions and recommendations he makes.</p> <p><strong>Originality/value:</strong> This study measures the effects resulting from adoption the international internal auditing standards in the performance of banking activities after the transition to IFRS in iraqi banks.</p> Khansaa Naser Hussaina Alaa Fareed Abdulahad Copyright (c) 2022 KHANSAA NASER HUSSAIN 2022-10-05 2022-10-05 7 3 e0600 e0600 10.26668/businessreview/2022.v7i3.600 Optimization of the Ahp Method in Determining the Location of Touristdestinations on the Island of Java, Indonesia <table> <tbody> <tr> <td> <p><strong>Purpose: </strong>This study aims to map the pattern of tourist preferences in visiting tourist destinations on the island of Java</p> <p> </p> <p><strong>Theoretical framework: </strong>This research tries to make a tourist decision model in choosing a tourist destination on the island of Java with a mathematical method, namely Analytical Hierarchy Process (AHP).</p> <p> </p> <p><strong>Methodology: </strong>The sample data used is data sourced from the "Indonesian backpacker" group. Respondents were selected based on the criteria that they had traveled to three tourist destinations, namely; Jakarta, Yokjakarta, and Bandung. Data collection was carried out to obtain information and data related to this research. In this study, the researcher optimizes the calculation of the AHP method to determine the ranking of the existing alternatives so that it is hoped that the calculation results are more accurate than using the AHP method</p> <p> </p> <p><strong>Findings: </strong>Based on communal considerations (all criteria) with the AHP method in sequence; Jakarta (50,5%), Bandung (30,9%), and Yogyakarta (18,6%). The results showed that Jakarta became the main priority, then Bandung and respectively. Ease of access and completeness are the reasons for choosing a tourist destination on the island of Java.</p> <p> </p> <p><strong>Research implications:</strong> The quality of site transactions is closely related to the quality of human resources (HR) where in service products, humans become the mind product. HR in Tourism sector are all human aspects that support tourism activities, both tangible and intangible, which aims to meet the needs and create tourist satisfaction and have a positive impact on the economy, welfare, and environmental and cultural sustainability in a tourist area. Improving the quality of human resources is very important in improving the quality of tourist destinations.</p> <p> </p> <p><strong>Originality/value: </strong>Research on the model for selecting tourist destinations on the island of Java as the island with the most populous population in Indonesia has never been done before by other researchers</p> </td> </tr> </tbody> </table> Widi Winarso Supardi S Azizah A Kuswantinah K Su’aidy S Dhian Tyas Untari Copyright (c) 2022 Widi Winarso, Supardi S, Azizah A, Kuswantinah K, Su’aidy S, Dhian Tyas Untari 2022-09-20 2022-09-20 7 3 e0440 e0440 10.26668/businessreview/2022.v7i3.440 Force field analysis of supporting and inhibiting factors producers’ income in the RI-PNG border area <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> The purpose of this study was to determine the factors supporting and inhibiting the income of traders in the RI-PNG border area.</p> <p> </p> <p><strong>Theoretical framework</strong>: In the trade process, Producers have a very important role in the process of buying and selling transactions. Producers are faced with driving factors which can support and influence the business so that it can progress and develop so as to increase the income received.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> This study uses secondary data in the form of interviews using questionnaires. The analytical tool used is Force Field Analysis (FFA) to see the factors supporting and inhibiting the income of producers (traders) in the RI-PNG border area.</p> <p> </p> <p><strong>Findings:</strong> The results of the study based on the FFA analysis conducted stated that the highest key success factor in the supporting factor was the cooperative relationship between producers (traders) and the government, while the inhibiting factor was the low quality of human resources.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> The results of this study can be used by policy makers, namely the government in connection with the known supporting and inhibiting factors in order to make policies that can increase the income and welfare of producers as well as provide benefits to the state.The results of this study can also be useful for the community at large because it opens their understanding of trade conditions in the RI-PNG border area, as well as factors that support and hinder, so that it can become new knowledge in the community.</p> <p> </p> <p><strong>Originality/value:</strong> The RI-PNG border area can become an area of economic growth because of the economic activities that occur. Various potential products can be traded through trade that occurs at the border. Therefore, besides focusing on infrastructure development around the border area, the government also needs to improve the character of the community so that they are able to compete in the trade to increase the community's income.The difference from previous research and this research is that most of the previous research only focused on the topic of producer income. Meanwhile, this study focuses on the factors supporting and inhibiting the opinion of producers in the RI-PNG</p> </td> </tr> </tbody> </table> Elsyan Rienette Marlissa Copyright (c) 2022 Elsyan Rienette Marlissa 2022-09-20 2022-09-20 7 3 e0462 e0462 10.26668/businessreview/2022.v7i3.462 Determinants of Community Decisions To Lend Money To Loaners <p><strong>Purpose: </strong>To meet the needs of the public, the government has provided an official financial institution, which is subject to a certain series of administrations with all the calculations. The problem is that not all community members understand access to finance at these financial institutions. There are Islamic banking, BMT, and Sharia KSPPS, but in borrowing money they choose moneylenders. This problem is influenced by the ease of borrowing money from moneylenders, which are more flexible and the method of payment can be adjusted according to a special agreement between the customer and the moneylender. Disbursement of funds that can be done at any time according to the time needed, without being bound by conditions that are considered complicated by the customer. As a form of compensation, the interest charged by moneylenders is high and burdensome for the borrower. The risk of high-interest rates is often not taken into account by the borrower.</p> <p><strong>&nbsp;</strong></p> <p><strong>Design/Methodology/Approach: </strong>The method for developing public financial literacy is what the moneylender's practice as the object of observation. To be realized as an effort for educational methods is to conduct an analysis of moneylenders in the community and explore how people depend on moneylenders, evaluate financial behavior in the community, deconstruct financial behavior and re-conceptualize public financial behavior.</p> <p><strong>&nbsp;</strong></p> <p><strong>Findings: </strong>Socialization and acceleration of the marketing of financial products from the BMT, or official government financial institutions need to be carried out to prevent the level of community dependence on moneylenders, including by expanding financial literacy in the community, establishing management education methods, and implementing finance that is more inclusive in the community.</p> <p><strong>&nbsp;</strong></p> <p><strong>Research, Practical &amp; Social Implications: </strong>The necessities of life for each individual in the community will certainly not be the same, to be able to fulfill the purpose of these needs it is financed by the availability of funds or financial means. There are members of the community who are relatively able to meet their financing needs, but not a few of the community have not met their needs.</p> <p><strong>&nbsp;</strong></p> <p><strong>Originality/Value: </strong>This study seeks to help the government and society in Indonesia to have a good education in terms of financial literacy, people need information and knowledge that currently in Indonesia there are many formal and legal financial institutions to help financial problems faced by people in Indonesia. Indonesian people are no longer just dependent on moneylenders or illegal financial institutions, which will instead trap them into new financial problems.</p> Fatmawati Sungkawaningrum Sri Hartono Mohammad H. Holle Willson Gustiawan Eka Siskawati Niswatun Hasanah Andiyan Andiyan Copyright (c) 2022 Fatmawati Sungkawaningrum, Sri Hartono, Mohammad H. Holle, Willson Gustiawan, Eka Siskawati, Niswatun Hasanah, Andiyan Andiyan 2022-09-20 2022-09-20 7 3 e0510 e0510 10.26668/businessreview/2022.v7i3.510 A Review of Literature on the Evaluation of Customer Satisfaction Patterns in Mobile Banking Services <table> <tbody> <tr> <td> <p><strong>Purpose:</strong> Providing high-quality e-banking services and trust is considered a basic strategy for attracting and retaining customers with mobile banking that is less investigated particularly in Iraq. A review of the literature was conducted to achieve these goals.</p> <p> </p> <p><strong>Theoretical framework:</strong> The scarcity of literature in terms of mobile banking in Iraqi setting was the theoretical basis of the current study. Previous related research was collected and reviewed thematically to understand the trends of the latest literature in mobile banking and customer satisfaction. </p> <p> </p> <p><strong>Design/methodology/approach:</strong> A narrative approach was utilized in the context of this study. Several studies published between 2016 and 2022 were reviewed. Through this semi systematic literature review different key words were keyed in numerous e-journal database.</p> <p> </p> <p><strong>Findings:</strong> the review revealed that most of the studies in this article utilized qualitative approach as an appropriate method to elicit data. The participants were from ordinary people one study investigated the variables of mobile banking and customer satisfaction among bank staff. Service quality was the highest variable compare with security and ease of use. The review indicated also there a limitation in the previous studies in the Iraqi mobile banking setting. </p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> Mobile banking as an emerging research area specially in Iraqi environment needs more investigation since such kind of research could increase people awareness about the advantage of such technology in the banking industry.</p> <p> </p> <p><strong>Originality/value:</strong> Even though mobile banking is not a novel concept in Iraq, there is no literature that discusses the use of service quality modal to evaluate a user's level of satisfaction in the mobile banking research area. As a result, the purpose of this paper is to make up for this void.</p> </td> </tr> </tbody> </table> Nibras Khadim Muhummad Khairul Islam Copyright (c) 2022 Nibras Khadim, Muhummad Khairul Islam 2022-09-26 2022-09-26 7 3 e0534 e0534 10.26668/businessreview/2022.v7i3.534 Social media marketing adoption by agriculturists: A TAM based study <p><strong>Purpose : </strong>This research is intended to identify and analyse the underlying factors in the adoption of social media among agriculturists in South India.</p> <p><strong>Theoretical Framework: </strong>Marketing through social media such as <em>Whatsapp,</em> <em>Facebook</em> and <em>YouTube,</em> particularly in India, is not well understood due to the lack of research in agricultural marketing. This paper bridges the research gap by applying the Theory of Planned Behaviour (TPB) and TAM.</p> <p><strong>Design/ Methodology/Approach: </strong>A structured questionnaire is adopted for data collection. Primary data was collected from 320 agriculturalists in Tamilnadu, South India.</p> <p><strong>Findings: </strong>Multiple regression is used to test the significance of the research model. It demonstrates that the perceived credibility, reference group, infotainment, and perceived usefulness had a significant positive impact on the adoption of social media marketing. At the same time, perceived ease of use has a negative effect on attitude towards the adoption of social media marketing.</p> <p><strong>Research, Practical &amp; Social Implications: </strong>The implication drawn from this study helps the researchers and agriculturalists use social media to increase farm product marketability.</p> <p><strong>Originality/ Value: </strong>This research adds value to the agricultural marketing literature by exploring the novel determinants of the adoption of social media.</p> Vasumathi Palaniswamy Krishna Raj Copyright (c) 2022 Vasumathi Palaniswamy, Krishna Raj 2022-09-26 2022-09-26 7 3 e0537 e0537 10.26668/businessreview/2022.v7i3.537 Factors Influencing Small Medium Enterprise’s Behavior in Adopting E-fulfillment Services <p><strong>Purpose: </strong>Since the SMEs were the key players in these current digital businesses in Indonesia, the purpose of this study is to analyse the benefit in adopting the e-fulfillment services by considering the variable of technology acceptance model that was related with trust.</p> <p><strong>Design/Methodology/Approach: </strong>This research was used three exogenous variables, namely: perceived usefulness, perceived ease of use and perceived security and risks-free. In addition, the research considered the adoption in new e-fulfillment services platform as endogenous variable with trust as intervening variable. The data collected from the SME’s who are located in the Jakarta and its surrounding areas and further analyzed statistically using Structural Equation Model approach.</p> <p><strong>Findings: </strong>The key finding of this research was trust played a significant role in influencing the customer adoption of the e-fulfillment platform. The research also showed that perceived ease of used was the main factor in creating customer trust. The maximum usage of e-fulfillment services allowed the SME’s to focus more the product development and marketing activities.</p> <p><strong>Research, Practical &amp; Social Implications: </strong>SME’s would enjoy strong business competitive positioning if they were able in adopting the e-fulfillment services.</p> <p><strong>Originality/Value: </strong>Since the concept of e-fulfillment services were quite new in Indonesia, the study recommends the needs to increase the awareness and knowledge to SME’s by ensuring the benefit of this new platform.&nbsp;</p> Florentina Kurniasari Dennis Gunawan Prio Utomo Copyright (c) 2022 Florentina Kurniasari, Dennis Gunawan, Prio Utomo 2022-09-27 2022-09-27 7 3 e0550 e0550 10.26668/businessreview/2022.v7i3.550