Advances in Economics, Business and Management Research

This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary...

This study aims to classify risk and derive the best estimate mortality rate for life insurance company PT ABC by using a Poisson regression model. With the Poisson regression model, this study modeled the number of deaths with policy duration, underwriting treatment, extra mortality enactment, and the...

As the modern market economy changes and competition intensifies, companies need to obtain more information if they want to remain competitive. The emergence of strategic management accounting can provide companies with more useful information. Whether or not the strategy can be achieved is not a question...

This study examines the impact of university and internship learning on the relevant outcomes from International Education Standard (IES) 3. The university learning experience in this study reflects the most recent gradepoint averages and experiences of participating students, whereas the internship...

This study aimed to explain the impact of Brand Image, Country of Origin, and Interpersonal Influences on purchase intention. The type of this study is explanatory research with purposive sampling method. Data were gathered from a survey of 118 college students in Malang, using online questionnaire....

Despite the fact that near miss incident plays an important role in the evaluation and improvement of workplace safety, there is limited work on identifying the reasons and providing solutions to curtail near miss incidents at workplace. The current study looks to fill this void by proposing safety-specific...

From the perspective of reputation, this paper takes 545 Chinese listed enterprises from 2013 to 2017 as samples and focuses on the interaction between CSR and performance and the role played by corporate reputation. It is found that there is a significant positive interaction between CSR and corporate...

To investigate the influence of hybrid teaching mode on multiliteracies ability of higher vocational students’, the paper makes the empirical study of English design learning model using Superstar Platform Learning System. It is integrated into design learning concept, which includes three-stage of “before-class...

The purpose of this study is to conduct an internal control analysis of project budget realization based on the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) Internal Control - Integrated Framework. This study is a qualitative case study at a construction company located...

The traditional encryption technology mainly relies on computer or digital signal processor and other electronic devices to achieve, so the speed and cost were restricted. As a result, people began to study more secure and efficient quantum image encryption technology. In this paper, a new method of...

In this paper, the functional properties of the recreational environment are substantiated using the example of biosphere ecological concept and ecosystem’s framework approach for the sustainable development of territorial recreation systems (TRS). In the issue of the sustainable development of TRS,...

Small dairy farmers in Indonesia typically join dairy cooperatives in order to overcome the limited resources in maintaining fresh dairy products, especially milk. The higher the quality, the better the price paid by milk processing companies. This research aims to better understand the uncertainties...

The large number of ready-to-drink packaged tea brands on the market encourages companies to compete for potential consumers through a variety of appropriate strategies. In addition to trying to create a brand image, companies are capable of doing other things such as changing the packaging, evaluating...

The number of reports on Corporate Social Responsibility (CSR) is growing all over the world due to the active position of stakeholders and investors. The purpose of the study is to identify trends and approaches to the standards of non-financial reporting (NFR) for both Western and domestic enterprises....

This paper mainly explains how to explore and propose a maker education model suitable for colleges and universities, how to set up a team of maker teachers, develop teaching resources and establish the first university maker laboratory in Guangdong, and how to offer interdisciplinary creative design...

In the background of the Belt and Road, China get more opportunities to export surplus labors to other countries. However, there are many issues about labor exporting management and administration. As the biggest labor exporting country around the world, the Philippines has exported labors since 1960s,...

Recently, the role of Intellectual Capital is becoming one of the important strategies of the company to develop and grow, enhance it is able to improve the company's value with the utilization of existing resources Intellectual capital is the knowledge that gives information about the company's intangible...

Agriculture is an important factor in the economy of the state of Indonesia, most of the livelihoods of Indonesian society in agriculture. Agriculture in Indonesia has experienced a food productivity dilemma in which there are five problems to overcome in order to produce abundant agricultural products....

The paper analyzes the most important groups of risks in the mining project. Risks have been identified and quantified by relevance and impact using the AHP method. After that, the ranking of the most important phases of the mining project from the aspect of risk was performed. Ranking is done by PROMETHEE...

In recent years, China’s local government debt has grown rapidly, and the accumulating local government debt has become a difficult problem for governments. As society pays more attention to local government debt, it is too high. It has also aroused the concern of the central government and has become...

The opening of high-speed railway will have a significant impact on the accessibility level and economic development of cities along the line. Taking Henan province as an example, this paper analyzes the influence of the construction of high-speed rail network on the accessibility and economic potential...

The aims of this research to determine the best supply chain model of Kintamani Coffee were analyzed qualitatively. The sources of data taken from; observation field documentation and interview with farmers, relevant agencies from the Office of Plantation and Agriculture, Trade Office, as well as private...

In recent years, the market scale of supply chain finance has been increasing steadily, and the market demand space is getting bigger and bigger. Major commercial Banks successively carry out supply chain finance services. Supply chain finance is based on the credit standing of the core enterprises in...

This article addresses an importance of supervision of constitutional judges. Why? Two of Indonesian Constitutional Court Judges have been arrested due to the bribery case. The bribery case which involved the Chairman of Justice of the Constitutional Court has become a reason to provide the new Law regarding...

The article takes a systematic approach to the analysis of social risks in the digital economy. The attention is focused on changes, which in digital economy happen faster than in the real economy, and both positive effects and negative social risks and their consequences sooner become obvious. The authors...

The aim of this article is to shed light on how vocational accounting education can produce architects, not mere labors of civilization. By applying dialogic learning process in six classes consisting 180 students, which implies placing love, humility, faith, and hope as base of education values for...

The article is devoted to the use of financial analysis methods to analyze performance standards of existing banks and banks with a revoked license due to distortion of financial statements. The issue of creating accurate financial analysis tools to recognize an intentional misrepresentation of an organization’s...

This paper discusses the relationship of socioeconomic characteristics of households in South Sumatra to food security. Food security is measured by the proportion of household food consumption expenditure. The socioeconomic characteristics of household food security illustrate: first, stability of food...

The article substantiates the need to create a cluster space for the heat supply industry. The analysis identified a large degree of deterioration of fixed assets and the beginning of decentralization of the heat supply industry. The conclusion about the need to transform the management structure of...

The article considers the theoretical and practical aspects of the application of criminal liability for crimes in the field of aviation. The study of criminal liability for crimes in the field of aviation involves the use of historical, systematic, integrated approaches. The forensic practice of such...

The current national policy strongly supports the development of the Guangdong-Hong Kong-Macao Greater Bay Area. Therefore, how can Lingnan film and television works meet the consumers’ needs under the global market competition, promote the positive energy, improve the quality, and then promote the culture...

In the modern society, the Internet information system is an integral part of life. Both professional activity and private life cannot be imagined without its use. Moral norms impose additional requirements on representatives of certain professions. In this regard, their behavior on the Internet must...

There are differences, particularities and dynamics among grassroots units, and it is necessary to pay attention to the situational governance of grassroots society. As a local moral governing resource, in the process of rural governance, folk regulations highlight the “soft law” attribute, embody the...

The article analyses the practice of the automated trip payment system’s (ATPS) implementation in public transport of the Republic of Crimea in terms of its organizational and management peculiarities. In order to achieve the objective of the article, the following problems have been solved: the characteristics...

The article is devoted to the study of an urgent problem in modern realities of economic development: the study of factors that influence the economic security of the banking sector in the region. The subject of the research is the economic security of banks and the region and the factors that influence...

After experienced all sorts of extreme weather, people start to pay more attention to the impact of climate change on the economy, not just narrowing on the effects on the people’s health. The purpose of this paper is to examine the impact of climate on the economy and the feasible measures to reduce...

With the development of many Chinese cities entering the stage of urban renewal, the quality improvement of urban public space in built areas has become an important part. With the increasing proportion of rail transit in urban travel sharing rate, it is extremely urgent to improve the spatial quality...

This study aims to determine the effect of financial risk, firm value, dividend payout ratio and managerial ownership on income smoothing. This type of research is a descriptive quantitative. The population used all consumer non-cyclicals companies listed on the IDX in 2018–2021, i.e. 87 companies. Sampling...

This study seeks to probe the influence of asset structure, growth opportunities, and profitability on the capital structure of firms listed in the IDXQ30 index from 2021 to 2023. Adopting a descriptive quantitative approach with multiple linear regression analysis (MLR) via SPSS version 27, the results...

There have been many problems in the financing of small and medium-sized enterprises(SMEs), but in recent years, due to the epidemic, the financing of SMEs has become more and more difficult. Therefore, based on this situation, by searching the literature and using literature analysis methodologies,...

The Indonesian market in the Digital 5.0 era is growing through utilization advanced system, including artificial intelligence (AI) meets the Internet of Things (IoT). This development is essential to supporting sustainable nor equitable expansion of the economy. The purpose of this study is to conduct...

From the perspective of intellectual property rights (IPR), the article empirically examines the impact of IPR protection on the improvement of manufacturing GVC position in the sample countries based on the panel data of manufacturing industries in 40 countries along the “Belt and Road” from 2000 to...

Autonomous driving introduces new liability challenges. This paper categorizes autonomous vehicles into assisted, highly autonomous, and fully autonomous, discussing the responsibilities of manufacturers, sellers, operators, and users. It stresses the need to allocate accident responsibility based on...

Chinese modernization means keeping common prosperity up to date and minimizing the difference in urban residents’ and rural residents’ income is an essential path to materialize it. An analysis of the urban-rural income gap in eight major cities of the Guangdong-Hong Kong-Macao Greater Bay Area has...

The purpose of this business development is to optimize the position of state university of Malang as one of the existing education meccas in Indonesia, which can provide standardization and optimization of vocational education and higher education, so that the direct impact of this goal is the commercialization...

Highly competitive environment requires a company to explore any market opportunities for it to maintain its business quality. Company’s capability to identify market opportunities will raise its sustainability and competitive advantage, which may potentially improve its performance. Competitive advantage...

The anchoring effect is very common in life is one of the heuristics. This article reviews the background and mechanism of the anchoring effect. The essay uses real-life applications and case studies to explore the effect of the anchoring effect, and concludes through case studies and real-life findings...

Bank account opening in the past few years has not increased significantly. People who open accounts can still be said not to compensate for technology and the influence of one’s financial behavior which is very influential in opening an account at the Bank. This study has several objectives, namely...

To achieve international competitiveness, it is necessary to improve product quality, production capacity and seize market opportunities that increasing the production level of intelligence is the crucial method for the manufacturing enterprise. However, due to inadequate understanding of the conception...

The goal of this research is to look into the role of women farmers in strengthening the family’s economic resilience. This is a descriptive study with the goal of determining a general description of women’s role in establishing family economic resilience as measured by welfare levels. The study took...

This study discusses relationship marketing which is oriented to the creation of long-term harmonious relationships with all stakeholders. This study integrated the variables of relational exchange behavior, outcomes from relationship marketing (relationship outcomes) with strategic marketing outcomes...

The college ideological and political education is brought by numerous dazzled, complex, changeable and other diversification of social thought. The efficiently and correctly respond to these social trends is not only the primary task of the college ideological and political course, but also cultivates...

The hospitality sector in Singapore is facing a very tight labour market due to a combination of factors, namely, increasing youth aspiration, better educated workforce and the national labour policies on foreign workers. The hotel sector is particularly affected, especially the housekeeping department....

Jakarta Gubernatorial Election 2017 may receive considerably significant attention from Indonesian society. Many assume it resembled the presidential election because of the 'political heat' of the moment. This is apparent in particular conversations in social media, and even seen as the message of manipulation...

In the real life, most of the suppliers and retailers are risk aversion. This paper discusses the supply chain collaboration incentive problem based on the secondary supply chain composed of a single risk aversion supplier and a single risk aversion retailer. Firstly, we study the impact of the risk...

An analysis of the background of Professional Accountants' movement in Russia is necessary not only to understand the current state of Accounting Profession in this country in the environment of a free market albeit still developing market. It is also useful for studying the global regulation of our...

The purpose of this study is to investigate the effect of environmental CSR Disclosure to investor behavior. Proxy of investor behavior is Cummulative Abnormal Returns (CAR). Motivation of study is inconclusive result of effect of environmental CSR disclosure to investor behavior. Main contribution of...

As a new simulation operation mode, task oriented simulation can build simulation application quickly to assess the influence of commander’s decision on future battlefield situation. However, with the war of information era changing dynamically and becoming unforeseeable, higher requirements for the...

This article reflects the results of the study conducted by the authors, taking into account the activity subject of Industrial University of Tyumen on the conscious professional students’ self-determination formation. The urgency of the problem is caused by the situation of unclaimed university graduates...

As a traditional industry, the general merchandise industry has formed a complete industry chain and management model. With the rising of the Internet and e-commerce, people's lifestyles and consumption behaviors are gradually changing. Although department stores have undergone some changes in market...

There are many problems of palm oil business to solve by the government instead of the black campaign from numerous international NGO on palm oil issues as an environmental parasite. This article just focusses on farmer’s problems, palm oil company problems, media of education, lexicons documentation,...

The article is devoted to the formation of human capital. Education plays a big role in this process. The formation of human capital begins in childhood and occurs throughout life. The basis of the modern development strategy of higher education is a competence-based approach that requires improving...

Indonesia’s trade performance in 2018 experienced a deficit of USD 3,8 Billion, due to increasing of oil and gas imports. Countertrade scheme is proven as one way to improve the trade balance for country who experienced trade balance deficit through increasing on oil and gas exports channel. This study...

Science and technology is the weapon of a country and the important force for the development of a country and a nation. Innovation is the first driving force for development and the strategic support for building a modern economic system. In recent years, the Ministry of Finance, the State Administration...

This paper simulates migration and transformation of pollutants in the river when pesticide 2,4-D polluted into the river based on SMS.The result shows the process of contaminants flow through the city of Shenyang. According to the simulation results, sudden water pollution accident response strategies...

East Java is a province rich of oil and gas resources with total reserves of 249,19 million barrels of oil and 4,32 TCF of gas. Some oil and gas mining companies operating in large scales in the area of East Java, among others are; Exxon Mobil Oil, Pertamina, Santos, Petrochina, and Indo-Pacific. This...

Regional Organization (RO) in implementing the budgeting system has not yet integrated the system. The budget is one of the government finances that must be appropriately managed where the funds collected must be adequately budgeted. The purpose of this study was to find out the implementation of e-budgeting...

Indonesia is a state of law as explained in article 1 paragraph 3 of the UUD 1945 Constitution which stipulates that the Republic of Indonesia is a state based on law. As a constitutional state, it is necessary to uphold good human rights, certain groups as well as individuals, vulnarable people, etc....

This study aims to determine the effect of economic growth, employment opportunities, economic development and income inequality on poverty in West Sumatra Province. The model used is panel analysis with the population used is the district/city in West Sumatra Province with a time span from 2012 to 2017....

This study is reconsidering the current role of taxation regime in what concerns profit distribution within a country, with the division of countries in groups according to the levels of their well-being. The author determines the correlation between taxation regimes’ development and the indices of macroeconomic...

As a system of continuous improvement Just In Time (JIT) concentrates on eliminating the vanity and variability that gives rise to that vanity. Variability is “any deviation from the optimal process that delivers the perfect product on time at all times. Inventory saves variability, the more variability...

The purpose of this article is to build an international land port logistics talent training standard .That can adapt to the development of the “Belt and Road” of the country, implement the “1 + X” talent training system of the Ministry of Education in China, and serve the “Belt and Road”. The thesis...

Indonesia, as one of the countries adopting a civil law system in its legal system, which has the characteristics of written and administrative. As a result, the overall pattern of the investigator’s oral communication is assumed to be just right. The Criminal Procedure Code, which adheres to the principle...

This study aims to find out and describe Stock Mutual Fund, Fix Income Mutual Fund, and Mixed Mutual Fund. This study use a quantitative descriptive approach to describe Mutual Fund’s performance. The study population was the all of the Mutual Fund with the sample of 78 Mutual Fund listed on Otoritas...

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data...

The article substantiates the need for integrated development of rural territories. This article substantiates the need for integrated development of rural territories. The possibility of developing rural areas through special methods of farming based on the joint use of agricultural and non-agricultural...

This article presents a review of literature related to internationalization in higher education system. The findings help indicate scope and direction for further studies in this area. This review includes 40 pieces of academic works in the field of “Globalization and Internationalization” which are...

Based on the development of China’s financial market later than the western markets, the professional level of individual investors and market supervision are undeveloped than the western markets. In the process of capital market gradually internationalization, China’s individual investors are face some...

This paper aims to study the relationship between strategic inertia, school’s readiness, innovation, and knowledge management on school’s performance. Inertia is oftentimes mentioned as a factor that hinders change efforts, which negatively affects performance. However, several studies also argue that...

Ecosystem governance is of great significance for improving the quality and efficiency of enterprise ecosystem development and promoting the sustainable and healthy development of enterprise ecosystem. However, current exploration in the theoretical and practical fields has not formed a methodology system...

This study analyzes the impact of e-learning quality, institutional image, student loyalty, and satisfaction as mediation of e-learning in Padang state universities. The population of this research is the students of Padang State University. The number of research samples is 406 respondents. The analytical...

University is always one of the hot spots for emergency. Furthermore, the continuous reform and development of higher institutions increase the occurring frequency. In light of the progress of global economic development, the paper starts with ensuring the lives and properties of teachers and students...

Bibliometric is a scientific method that studies past developments, current trends, and potential advancement in a particular academic discipline. The study utilized the Bibliometric tool to examine 116 data retrieved from the Scopus database based on inclusion criteria. The study period spans from 2008...

Islamic mutual funds are one of the most popular types of investment instruments in the Islamic capital market today. Islamic mutual funds have a market share of 5% or equivalent to USD 178 billion with a total of 1.698 institutions. Saudi Arabia is in the first position with a total Islamic mutual fund...

Rapid digital transformation in the travel and tourism sector need creative marketing approaches to stay competitive and satisfy changing tourist expectations. A potent strategy for improving visitor experiences, especially in event-based tourism, is the combination of artificial intelligence (AI), digital...

This study aims to map the intellectual structure and thematic evolution linking protean career orientation (PCO) with the human-centric vision of Industry 5.0, highlighting intersections between career adaptability, self-directed career models, and human–machine collaboration. A bibliometric analysis...

This study’s distinctiveness stems from its focus on the mediating capacity of cyberloafing an activity generally associated with workplace deviance in bridging the connection between workload and organizational commitment. Utilizing a quantitative framework and analyzing data from 80 employees with...

This study explored the consumer perception of the post-purchase experience among electric vehicle owners. With the increasing popularity of electric vehicles in India, it is crucial to understand how consumers perceive various aspects of their purchase and ownership journey. The research focused on...

Comparison between the results of the safety evaluation of the Testing Laboratory is permitted in the ISO/IEC 15408 series. However, the testing laboratory must be able to guarantee the comparability of the evaluation results as a basis for mutual recognition, one of which is by ensuring that the competence...

Once the hyped word was virtual reality – that is before AI became a possibility. AI has become a keyword in the past few years reaching out into almost every possible field. In the field of pedagogy too, AI seems to have become an intrinsic part. One would imagine this is the last thing possible but...

This study examines the coupling coordination between artificial intelligence and carbon emission reduction across Chinese provinces from 2016 to 2022. Using a coupling coordination degree model and K-means clustering, the research identifies significant spatial heterogeneity, which is characterized...

How to improve employees’ job satisfaction has been the significant topic during digital transformation. The purpose of this paper is to the influence of organizational climate and affective commitment by tracking the emotional change of new employees. Empirically, by utilizing the statistical package...

The purpose of this study is to investigate the impact of employee engagement as a moderating influence of personal organizational fit on organizational citizenship behavior. This study included 52 personnel from two banking businesses, Bank BRI and Bank BTN. This study falls under the explanatory research...

This article looks at a competitive advantage and how it aids a social enterprise’s performance. A social enterprise refers to a business determined to bring positive changes in the world when they put their profits into use appropriately. This article focused on the resource-based view (RBV), a concept...

In order to study the application and reconstruction effect of low impact development storm water management measures for old urban areas, Maiji District of Tianshui in Gansu Province as the typical sample, SWMM model was established to analyze the reduction effect of rainwater runoff after sponge reconstruction...

In the context of advancing a socialist market economy, enterprises are increasingly seeking to enhance economic efficiency and achieve sustainable development goals. As a result, they are exploring the correlation between their management models and the overall modernization of enterprise management....

In recent years, there have been frequent incidents of financial fraud in China’s A-share GEM-listed companies. In order to effectively detect instances of financial fraud, this study focuses on 980 listed companies in China’s Growth Enterprise Market (GEM) and utilizes the GWO+XGBoost algorithm to develop...

Apple is a significant company that draws investors’ attention due to its various legal issues. When encountering problems, investors must make decisions that involve both rational and irrational aspects and are often influenced by psychological biases. These biases can affect their judgment, leading...

Currently, with the rapid iteration of technologies such as big data, cloud computing, and artificial intelligence, the speed of China’s digital transformation is gradually accelerating. Human resources, as the source of data for enterprise information construction, have become the leading path for modern...

The sudden subway disaster caused by the torrential rain (7.20 rainstorm event) in Zhengzhou, Henan Province on July 20, 2021 is one of the few major urban casualties in recent years. In view of the characteristics of Zhengzhou rainstorm subway disaster event with many elements, complex relationships...