the The Role of Power BI Applying in Accounting Financial Performance Analysis: An Analytical Study of the Opinions of a Sample of Employees in Industrial Companies in the Kurdistan Region of Iraq

Dlwan Taher Azzat Khan; Rizgar Abdullah sabir Jaf

doi:10.21271/zjhs.30.SpB.32

المؤلفون

Dlwan Taher Azzat Khan Faculty of Law, Political Science and Management Accounting Department. Kurdistan Regional Government – Iraq
Rizgar Abdullah sabir Jaf Department of Accounting, College of Administration and Economics, Salahaddin University-Erbil, Kurdistan Region, Iraq

DOI:

https://doi.org/10.21271/zjhs.30.SpB.32

الكلمات المفتاحية:

Power Bi, Visualization, Financial Performance Analysis, Financial Health

الملخص

ماخص

تهدف هذه الدراسة إلى تقييم تأثير استخدام برنامج مايكروسوفت باور بي آي (Power BI) على تحليل الأداء المالي في الشركات الصناعية في إقليم كوردستان العراق. ومع تزايد اعتماد الشركات على البيانات الضخمة والأدوات الرقمية لاتخاذ قرارات مستندة إلى البيانات، أصبح Power BI أداة شائعة في مجال ذكاء الأعمال. وتحمل هذه الدراسة عنوان: "دور تطبيق Power BI في تحليل الأداء المالي: دراسة تحليلية لآراء عينة من الشركات الصناعية في إقليم كوردستان العراق"، حيث تسلط الضوء على النقص في الأدلة الواقعية التي تُبيّن كيف يساهم Power BI في الجوانب المالية الرئيسية مثل الإيرادات، والمصاريف، والتدفقات النقدية، والربحية، والصحة المالية، وتقييم الاستثمار.

ولتحقيق ذلك، تم اعتماد منهج كمي من خلال استبيان منظم وُزّع على 20 شركة صناعية في محافظات أربيل، السليمانية، ودهوك. ومن أصل 87 استبيانًا تم توزيعه، تم جمع 78 استبيانًا صالحًا للتحليل. وقد تم تحليل البيانات باستخدام معامل الارتباط والانحدار لقياس العلاقة بين خصائص Power BI مثل تقليل التكاليف، وتحسين الإنتاجية، وتحقيق الميزة التنافسية، وبين الأداء المالي.

وأظهرت النتائج أن Power BI له تأثير إيجابي في معظم الجوانب المالية، خاصة في مجالات الربحية، وتقييم الاستثمار، والإيرادات. ومن بين الخصائص التي تمت دراستها، كانت الميزة التنافسية هي الأكثر تأثيرًا، بينما كان تأثير تقليل التكاليف أقل نسبيًا.

وفي الختام، تُبيّن الدراسة أن استخدام Power BI في تحليل البيانات الضخمة ضمن العمليات المالية يُسهم في تحسين اتخاذ القرارات، وتسريع إعداد التقارير، وتعزيز الرقابة المالية. مما يبرز أهمية أدوات ذكاء الأعمال للشركات الصناعية في المناطق النامية، ويوصي بتبني المزيد من الشركات للحلول الرقمية في إدارة الشؤون المالية.

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