Business Series

Factors affecting the acceptance by the banking sector customers with regards to electronic payment methods and their role in enhancing digital financial inclusion: a Jordanian experiment.

Diffallah Olaimat — 2025-08-09

This study aimed to identify the factors affecting the intention of customers in the banking sector to adopt electronic payment methods and their role in promoting digital financial inclusion. The Jordanian experience. The study population consisted of a random sample of customers in the Jordanian banking sector. An electronic questionnaire designed by the researcher was distributed to members of society in various regions of the Kingdom (North, Center, and South), where (591) were retrieved from customers in the banking sector, and the number of questionnaires suitable for analysis was (571), valid for analysis, until testing. Hypotheses Structural equation model (PLS-SEM) was used. The study conducted by the researchers reached a set of results, the most important of which was that all factors affecting the desire of banking sector customers to adopt electronic payment methods, represented by ease of use, perceived benefit, perceived security, perceived trust, social impact, flexibility and speed of response, and cost of service, have a positive moral effect on the customers’ tendency towards using electronic payment methods provided by the banking sector. Therefore, it can be said that adopting electronic payment methods positively affects the activation of digital financial inclusion. Based on the findings of this study, the researchers recommend that bank management give more importance to electronic payment methods in order to increase the quality of electronic banking services in the Jordanian banking sector. The researchers also recommend that bank management accelerate the adoption of innovations and creativity in new electronic payment methods to maintain their customers and ensure that they continue to use them in light of the emergence of a new competitor in the markets, namely financial technology companies, which provide the same services

Tax risks associated with operational tax systems from the perspective of tax administrations

Murad Radaideh — 2025-06-30

The study aimed to identify the risks facing the operational tax work systems in the Income and Sales Tax Department. The researcher used the descriptive approach in this study, and the questionnaire was used as a tool. It consisted of (25) paragraphs in the following axes: risks of confinement and tax information, risks of tax inspection and audit, risks of tax collection, risks of seizure and execution on taxpayers, and risks associated with tax workers. The study was conducted on a sample of (35) officials in the Income and Sales Tax Department. The results of the study reached the degree of impact of tax risks on the level of operational tax work as medium for the first, third and fourth axes, while the degree of impact was large for the second and fifth axes. The study concluded that there were no statistically significant differences in tax risks attributed to the variable of job level (leadership/supervisory), and the variable of the nature of the work location (central/field directorate).

Keywords: Tax risks, Income and Sales Tax Department, Tax assessors, Taxpayers

M.M The Objectives of Public Joint-Stock Companies in Light of Kuwaiti Companies Law and Islamic Shaia

Mohammad Alhajri — 2025-06-30

This research deals with the subject of the objectives of public joint-stock companies in light of Kuwaiti companies law and Islamic jurisprudence. It is done by showing the extent of the connection of Sharia objectives to the work of joint-stock companies, and consequently the impact of objectives on the reality of investment development through the interests of the individual and the interests of the group, and talking about the impact of the objective of preserving money in the joint-stock company, considering the aspect of existence and the aspect of nonexistence.

In his study, the researcher used the inductive approach to deduce the objectives of Sharia specific to joint stock companies, then the descriptive approach to describe the nature of the work of Sharia objectives in the public joint stock company, and to show the extent of Sharia’s interest in the aspect of public joint stock companies, then the analytical approach that aims to analyze this interest and the return from it, comparing between Islamic jurisprudence and Kuwaiti companies law.

One of the most prominent results of the study is that the effect of the purpose of preserving money in the joint stock companies system is apparent in its articles in terms of preserving the beginning and end.

The Impact of Strategic Planning on Developing Institutional Performance An Applied Study on the Libyan Ministry of Education

Tawfeq Al-Orafi — 2025-06-30

The study aimed to identify the impact of strategic planning in its dimensions (strategic analysis, determining strategic direction, strategic choice) on institutional performance in its dimensions (financial dimension, internal operations, service recipient satisfaction, innovation and growth) in the Libyan Ministry of Education. The study community consisted of all employees in senior and middle management (department director, deputy director, office director, head of department, head of unit) in the Libyan Ministry of Education, numbering (236) individuals based on data from the Ministry's Human Resources Department. The community was surveyed using the comprehensive survey method to distribute questionnaires to them. (236) questionnaires were distributed to the study community (senior and middle management in the Libyan Ministry of Education), and (209) valid questionnaires were retrieved for statistical analysis at a rate of (87.4%). The study reached a number of results, the most important of which was the existence of a statistically significant impact of strategic planning in its combined dimensions on institutional performance in its combined dimensions in the Libyan Ministry of Education. In light of these results, the study recommended a number of recommendations, the most important of which is preparing comprehensive strategic plans that take into account the four basic dimensions of institutional performance.

The Impact of Digital Transformation Strategy on Organizational Excellence in Libyan Banks

ali alnahli — 2025-06-30

The study aimed to identify the impact of the digital transformation strategy on organizational excellence in Libyan banks. The descriptive analytical approach was used to suit the purposes of the study. The study sample consisted of senior management in Libyan banks and they were selected using a stratified random method. The study relied on the scale in collecting data, the validity and reliability of which were verified.
The results showed that the practice of the government digital transformation strategy is at a high level in Libyan banks in its dimensions and in order (use of technology, financial aspects, organizational structure).
It was found that organizational excellence is at a high level in its dimensions and in order (quality of services and operations, excellence of employee satisfaction, excellence of human resources, excellence of leadership). The results showed the existence of an impact of the digital transformation strategy in its dimensions, respectively (organizational structure, financial aspects, use of technology) on organizational excellence in Libyan banks.
The study recommended the necessity of enhancing the digital transformation strategy in digital banks, and discovering its impact on many variables such as performance and organizational justice.

The Responsiveness of Tourism and Travel Sector to the Digital Economy

Abdallah Ghazo — 2025-06-30

Abstract

In Shade of modern digital technologies and the application of information technology entry into the tourism industry, researchers have wondered about the Contribution to which this contributes to providing information and data, supporting the marketing and sales process, reducing costs, the emergence of new patterns of tourism businesses, and improving the activity and growth of the tourism and travel sector, which was expressed by the Tourism and Travel Development Index (TTDI). Therefore, this research came to know whether the improvement in the level of the Digital Economy Index (DEI) which based on several dialogues related to the infrastructure of digital technology has an impact on the development of the tourism and travel sector for a selected group of Arab countries. After conducting the appropriate statistical tests, it was found that the appropriate model for the nature of the data used in this research is the fixed effect model, the results of which showed that the progress of Arab countries on the digital economy index has contributed positively to the development of the tourism and travel sector at a significance level of 5%, The analysis results also showed that the growth in per capita GDP played a positive and statistically significant role in influencing the tourism sector. The research recommended that the governments of the various Arab countries continue to work on developing and improving everything related to the digital infrastructure of the digital economy and sponsoring it, in order to achieve the highest levels of sustainable tourism development.

The Impact Quality of Work Life on Organizational Loyalty: A case study of Employees at Al al-Bayt University in Jordan

Shuja Al-Shalabe — 2025-06-30

This Study Aimed to identify the Impact of Quality of Work Life and its dimensions (salaries and rewards, leadership style, organizational culture, participation in decision-making, and working conditions) on Organizational Loyalty and its dimensions (normative loyalty, emotional loyalty, and continuous loyalty) among employees at Al al-Bayt University. To achieve the objectives of the study, the researcher prepared a questionnaire that was distributed to the study sample, which included the employees at Al al-Bayt University (both academic and administrative staff), totaling )400(employees. The study followed a descriptive-analytical approach and employed statistical methods such as (percentages, frequencies, arithmetic means, standard deviations, loading coefficients, and effects). The data was analyzed using the (SmartPLS 4) software.

The results of the study revealed that the overall performance indicator of work life quality and organizational loyalty was high. The study also showed that there is an impact of work life quality and its dimensions on organizational loyalty at Al al-Bayt University in Jordan.

The study recommended that Employees be motivated through a reward system based on performance metrics, which aims to improve organizational loyalty at the university.

The Impact of Strategic Leadership on Creative Performance: A Study of Jordanian Pharmaceutical Companies

Ahmad Abdelaal — 2025-06-30

Strategic leadership practices are fundamental in enhancing creative performance and achieving organizational excellence, particularly in the Jordanian pharmaceutical sector. This study investigates the effect of various dimensions of strategic leadership—strategic direction, human capital development, organizational control development, and strategic implementation—on creative performance, encompassing process, product, marketing, and organizational innovation.

The study utilized a survey distributed to 406 managers in Jordanian pharmaceutical companies, with data analyzed through linear regression and structural equation modeling (SEM) to examine the relationships between the study variables. The findings reveal that strategic leadership significantly boosts creative performance, with strategic implementation emerging as the most impactful dimension. Additionally, the study highlights the critical role of human capital development and flexible organizational controls in fostering an environment conducive to innovation. Strategic direction was also essential in achieving a clear organizational vision and guiding resources efficiently toward innovative outcomes.

This study provides valuable insights for managers and decision-makers aiming to enhance organizational creativity by optimizing leadership practices and investing in employee development. It recommends adopting comprehensive strategies that promote creativity while addressing environmental challenges. Future research could explore these dynamics in other industries and cultural contexts to expand the understanding of strategic leadership’s impact on creativity.

Keywords: Strategic Leadership, Creative Performance, Organizational Innovation, Jordanian Pharmaceutical Companies, Innovation Capabilities, Strategic Implementation.

The Impact of Emotional Intelligence on Organizational Citizenship Behavior-An Applied Study at the University of Benghazi in Libya

tarek alorf — 2025-08-09

The study aimed to identify the effect of emotional intelligence (self-awareness, self-motivation, self-control, empathy) on organizational citizenship behavior (altruism, courtesy, voluntary participation, sportsmanship, civilized behavior) at the University of Benghazi in Libya. The study community consisted of all managers at the University of Benghazi in Libya, numbering (347) individuals. Due to the small size of the study community, they were all taken using the comprehensive survey method, and (347) questionnaires were distributed to the study community (senior and middle management at the University of Benghazi in Libya), and (324) questionnaires were retrieved, and (6) questionnaires were excluded for being invalid, and (318) valid questionnaires were used for statistical analysis at a rate of (91.6%). The study reached a number of results, the most important of which was the existence of a statistically significant effect of emotional intelligence in its combined dimensions on organizational citizenship behavior in its combined dimensions at the University of Benghazi in Libya. In light of these results, the study recommended a number of recommendations, the most important of which is developing ongoing training programs to improve employees’ emotional intelligence skills, especially in dimensions such as self-motivation and self-awareness.

The Impact of Digital Transformation on Operational Efficiency in Jordanian commercial banks

Abeer al abbadi — 2025-08-09

The study aimed to demonstrate the impact of digital transformation in its dimensions (technologies, processes, people) on operational efficiency “in Jordanian commercial banks“. The results showed that a descriptive-analytical approach was used to achieve the objectives of the study. The study community consisted of Jordanian commercial banks, numbering (12) banks. The study sample consisted of accountants, programmers, auditors, and chief auditors. A questionnaire was distributed to the study sample, numbering (240) electronic questionnaires, and (223) “were retrieved for statistical analysis. The (SPSS) “ software was used to analyze the data. The results showed that there is a statistically significant impact of digital transformation in its dimensions (technologies, processes, people) on operational efficiency “in Jordanian commercial banks“. This indicates the great importance of paying attention to digital transformation as it is considered a major means of enhancing the speed and reliability of data transfer, which contributes to building the confidence of customers and investor. The study recommended that investment in human capital should be increased because it is an urgent necessity to enhance efforts to develop digital transformation in commercial banks. Jordanian commercial banks must enhance investments in digital transformation because it is an urgent necessity in light of rapid technological progress, and to enhance operational efficiency and reduce costs associated with traditional transactions, The results were that there is a statistically significant impact of digital transformation in its dimensions (technologies, processes, people) on operational efficiency in Jordanian commercial banks. The study recommended that Jordanian commercial banks should enhance investments in digital transformation because it is an urgent necessity in light of the rapid technological progress.