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

توێژەران

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

##semicolon##

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

##semicolon##

Power Bi, Visualization, Financial Performance Analysis, Financial Health

پوختە

پوختە

ئەم توێژینەوەیە ئامانجی ئەوەیە کە هەڵسەنگاندنی کاریگەری Microsoft Power BI لەسەر شیکردنەوەی ئەدای دارایی لە کۆمپانیا پیشەسازییەکانی هەرێمی کوردستانی عێراق. لەگەڵ ئەوەی کە زیاتر لە بازرگانییەکان پشت بە داتای گەورە و ئامرازە دیجیتاڵییەکان دەبەستن بۆ بڕیاردانی پشت بە داتا، Power BI بووە بە ئامرازێکی بەناوبانگی زیرەکی بازرگانی. توێژینەوەکە بە ناونیشانی “ڕۆڵی جێبەجێکردنی Power BI لە شیکردنەوەی ئەدای دارایی: لێکۆڵینەوەیەکی شیکاری بۆ ڕای نمونەیەک لە کۆمپانیا پیشەسازییەکانی هەرێمی کوردستانی عێراق”، مامەڵە لەگەڵ کەموکورتی بەڵگەی ڕاستەقینە دەکات کە نیشان بدات چۆن Power BI یارمەتی لە بوارە دارایی سەرەکییەکان وەک داهات، خەرجی، ڕێژەی پارە، قازانج، تەندروستی دارایی، و هەڵسەنگاندنی وەبەرهێنان دەدات.

بۆ لێکۆڵینەوەی ئەمە، رێبازی چەندایەتی بەکارهاتوە لەگەڵ پرسیارنامەیەکی ڕێکخراو کە نێردرا بۆ ٢٠ کۆمپانیای پیشەسازی لە هەولێر، سلێمانی، و دهۆک. لە ٨٧ ڕاپرسی کە نێردران، ٧٨ وەڵامی دروست کۆکرانەوە. داتاکان شیکرانەوە بە پەیوەندی و پاشەکشە بۆ بینینی ئەوەی چۆن تایبەتمەندییەکانی Power BI وەک کەمکردنەوەی تێچوون، باشترکردنی بەرهەمهێنان، و سوودی کێبڕکێیی پەیوەست دەبن بە ئەدای دارایی.

ئەنجامەکان نیشان دەدەن کە Power BI کاریگەرییەکی ئەرێنی لەسەر زۆربەی بوارە دارائییەکان هەیە، بەتایبەتی قازانج، هەڵسەنگاندنی وەبەرهێنان، و داهات. لەنێو تایبەتمەندییە لێکۆڵراوەکان، سوودی کێبڕکێیی بەهێزترین کاریگەری هەبوو، لە کاتێکدا کەمکردنەوەی تێچوون کاریگەرییەکی کەمتری هەبوو.

لە کۆتاییدا، توێژینەوەکە نیشان دەدات کە بەکارهێنانی Power BI بۆ شیکردنەوەی داتای گەورە لە پرۆسە دارائییەکاندا یارمەتی بە بڕیاردانی باشتر، ڕاپۆرتکردنی خێراتر، و کۆنترۆڵی دارایی بەهێزتر دەدات. ئەمە نرخی ئامرازەکانی BI بۆ کۆمپانیا پیشەسازییەکان لە هەرێمە پەرەسەندووەکان دەردەخات و پێشنیار دەکات کە کۆمپانیا زیاتر چارەسەرە دیجیتاڵییەکان بۆ بەڕێوەبردنی دارایی وەربگرن.

وشە سەرەکییەکان: power BI، بینین، شیکاری ئەدای دارایی، تەندروستی دارایی.

سەرچاوەکان

- Alexandru, C.G., 2019. The role of profitability rates and profit margins in assessing the company's financial performance. Annals – Economy Series, 1, pp.137–142.

- Alnoukari, M. and Alhussan, A., 2021. The impact of business intelligence on organizations’ effectiveness: An empirical study. Procedia Computer Science, 181, pp.1044–1051. https://doi.org/10.1016/j.procs.2021.01.289

- Altdorf, A., 2024. Operational work management with data and management reporting: Utilizing Power BI reporting and visualization [Master’s thesis] Metropolia University of Applied Sciences.

- Ames, M., 1998. Assessing the profitability of forest-based enterprises. In: M. Ruiz Pérez and J. E. M. Arnold, eds. Incomes from the Forest. CIFOR, Indonesia, pp.107–136.

- Aspin, A., 2018. Pro Power BI Desktop: Interactive data analysis and visualization for the desktop. 2nd ed. Apress. https://doi.org/10.1007/978-1-4842-3210-1

- Ayuso García, P., 2023. Analysis and visualization of financial data with Power BI [Master's thesis] UPF Barcelona School of Management.

- Barnard, O., 2025. Maximize your Power BI ROI: Calculate savings & efficiency now. Ebiexperts, [online] 21 Feb. Available at: https://www.ebiexperts.com/powerbi-roi-maximizer-calculate-your-roi-today/

- Bhosale, S.S. and Sawant, S.S., 2020. A comparative study of business intelligence tools with focus on Power BI. In: 2020 International Conference on Emerging Trends in Information Technology and Engineering (ic-ETITE). IEEE, pp.1–5. https://doi.org/10.1109/ic-ETITE47903.2020.256

- CFA Institute, 2024. Introduction to financial statement analysis. [online] Available at: https://www.cfainstitute.org/insights/professional-learning/refresher-readings/2024/introduction-financial-statement-analysis

- Collie, R., & Singh, A. (2016). Power Pivot and Power Bi: The Excel User's Guide to DAX, Power Query, Power Bi & Power Pivot in Excel 2010-2016. Tickling Keys, Inc.

- Dealhub, 2024. Revenue analytics. [online] Available at: https://dealhub.io/glossary/revenue-analytics/

- Dokka, 2024. Financial performance analysis. [online] Available at: https://dokka.com/glossary/financial-performance-analysis/

- Dubych, Y., 2024. Financial performance analysis: Definition, formula & examples. Coupler.io, [online] Available at: https://blog.coupler.io/financial-performance-analysis/

- Egwu, E.M., Orugun, F.I. and Adelakun, A., 2021. Exploration of cash flow management for enterprise's business performance. Asian Journal of Economics, Business and Accounting, 21(10), pp.97–105.

- Forrester Consulting, 2020. The Total Economic Impact™ of Microsoft Power BI. Forrester Research. [online] Available at: https://www.forrester.com/report/The+Total+Economic+Impact+Of+Microsoft+Power+BI/-/E-RES157138

- Heesen, B., 2024. Effective strategy execution: Business intelligence using Microsoft Power BI. Springer Nature.

- Jaf, R. A. S., & Rashid, C. A. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Financial Performance. Academic Journal of Nawroz University, 12(4), 469-477.

- Kagan, J., 2024. Financial health. Investopedia, [online] 26 Aug. Available at: https://www.investopedia.com/terms/f/financial-health.asp

- Kenton, W., 2024. Financial performance. Investopedia, [online] Available at: https://www.investopedia.com/terms/f/financialperformance.asp

- Khzer, K.A. and Sabir Jaf, R.A. (2023). The Role of Income Smoothing on

- Financial Performance Indicators. 3C Empresa. Investigación y pensamiento crítico, 12(2), 362-376. https://doi.org/10.17993/3cemp.2023.120252.362-376

- Laghari, F., Ahmed, F. and López García, M.D.L.N., 2023. Cash flow management and its effect on firm performance: Empirical evidence on non-financial firms of China. PLOS ONE, 18(6), p.e0287135.

- Liberto, D., 2024. Financial analysis. Investopedia, [online] Available at: https://www.investopedia.com/terms/f/financial-analysis.asp

- Litvak, A., 2024. The 6 types of revenue analysis and when to use them. Sightfull, [online] 12 Nov. Available at: https://www.sightfull.com/resources/blogs/revenue-analysis-types/#section-8

- Mahdi, M. and Khaddafi, M., 2020. The influence of gross profit margin, operating profit margin and net profit margin on the stock price of consumer good industry in the Indonesia stock exchange on 2012–2014. International Journal of Business, Economics, and Social Development, 1(3), pp.153–163.

- Melicher, R.W. and Norton, E.A., 2017. Introduction to finance: Markets, investments, and financial management. 16th ed. John Wiley & Sons.

- Melvin, J., Boehlje, M., Dobbins, C. and Gray, A., 2004. The Dupont profitability analysis model: An application and evaluation of an e-learning tool. Agricultural Finance Review, 64(1), pp.75–89.

- Microsoft, 2024. Power BI updates and features. [online] Available at: https://powerbi.microsoft.com

- Nariswari, T.N. and Nugraha, N.M., 2020. Profit growth: Impact of net profit margin, gross profit margin and total assets turnover. International Journal of Finance & Banking Studies, 9(4), pp.87–96.

- Ragan, J. M., Dobroskey, A., & Pro, J. (2022). Powering up with Power BI within the accounting curriculum: A case approach. Journal of Business Cases and Applications, 47, 1–10.

- Ramamoorthy, A.A. and Keerthivasan, 2024. Expense tracking: Importance and strategies. Spendflo, [online] 10 Dec. Available at: https://www.spendflo.com/blog/expense-tracking-importance-strategies

- Rashid, C. A., & Jaf, R. A. S. (2023). The Usefulness of The Capital Asset Pricing Model in Predicting Total Shareholder Return. Zanco Journal of Humanity Sciences, 27(1), 408-416.

- Sanabia-Lizarraga, K.G., Carballo-Mendívil, B., Arellano-González, A. and Bueno-Solano, A., 2024. Business intelligence for agricultural foreign trade: Design and application of Power BI dashboard. Sustainability, 16(21), Article 9576.

- Sharda, R., Delen, D., Turban, E., Aronson, J. and Liang, T., 2014. Business intelligence and analytics: Systems for decision support. Pearson.

- Singh, S.P. and Singh, S.K., 2021. Power BI as a business intelligence tool for decision making. International Journal of Engineering Research & Technology (IJERT), 10(06), pp.1–5.

- Soaring Eagle Data Solutions, 2023. Why should you implement a Power BI solution immediately. SE Data Solutions, [online] 8 Jun. Available at: https://www.sedatasolutions.io/why-should-you-implement-a-power-bi-solution-immediately/

- Solomon, D.C. and Muntean, M., 2012. Assessment of financial risk in firm's profitability analysis. Economy Transdisciplinarity Cognition, 15(2), pp.58.

- TIO Staff, 2024. Investment appraisal: Definition and techniques. TIOmarkets, [online] 3 Jun. Available at: https://tiomarkets.com/article/investment-appraisal

- Tuovila, A., 2024. Financial analysis: Definition, types, and techniques. Investopedia, [online] 24 Jun. Available at: https://www.investopedia.com/terms/f/financial-analysis.asp

- Ulagaratchagan, A., 2019. Increase business impact with Power BI and Azure Analytics. Microsoft Power BI Blog, [online] 3 Oct. Available at: https://powerbi.microsoft.com/en-us/blog/increase-business-impact-with-power-bi-and-azure-analytics/

- UNSGSA, 2021. Measuring financial health: Concepts and considerations. [online] Available at: https://www.unsgsa.org/sites/default/files/resources-files/2021-11/Measuring-Financial-Health-note-v2.pdf

- Wahab, M.S.A., Shazali, S.T.S., Mohamed, N.H.N., Abdullah, R.A. and Mohamaddan, S., 2024. Enriching operational efficiency in Industry 4.0 through machine learning: A case study. International Journal of Technical Vocational and Engineering Technology, 5(2), pp.22–31.