Advances in Economics, Business and Management Research

The objective of the pilot study is to examine the predictability of digital transformation among Small and Medium Enterprises (SMEs) - using the same previous data collected – employing two step polytomous latent variable analysis technique. The dataset contains 415 observations and 13 variables. The...

The role of national manufacturing companies is very strategic because of its great contribution to GDP. However, these developments and growth are very volatile towards a drastic decline in 2016. The purpose of this study is to know and analyze the influence of employee empowerment on organizational...

The in conducting guidance and supervision, the government's internal auditor, in addition to being required to comply with employment rules and regulations as a Civil Servant, is also required to comply with the APIP code of ethics and the established APIP audit standards. To produce high audit quality,...

The purpose of this study is to analyze whether companies engaged in financial derivative transactions have higher tax avoidance levels and whether the fair value of financial derivatives affects the levels of tax avoidance. This study uses financial statements of non-financial companies listed in the...

As an important part of the company's profit distribution at the end of the period, the dividend distribution system affects the nerves of large and small shareholders, managers and investors. With the development of the market, the dividend distribution system also needs to be reformed and improved....

Cultural property with historical, artistic or religious significance is rich in historical and cultural wealth. Thus the international criminal law and the criminal law of each country in the world should work together to crack down on criminal acts against cultural property protection. In terms of...

This study aims to analyze the effect of Entrepreneurial Orientation on Market Orientation, Entrepreneurial Orientation on Business network ability, Entrepreneurial Orientation on Product Innovation, Market Orientation on Product Innovation, Market Orientation on performance, Business network ability...

This research aimed to design a risk-based performance audit program for court-fee management for the comptroller of the Supreme Court of Indonesia by analyzing the implementation of the existing audit-planning process. This research is qualitative research with descriptive analysis. It used responses...

Topicality of modeling information transparency is determined by the influence it has on the effectiveness of management decisions made by an economic entity in the context of uncertainty and information asymmetry. It has been found that information transparency is a poorly structured category which...

The "dream program" of the new generation industrial workers, led by the Communist Youth League Guangdong Provincial Committee and other units, has set up a good platform for the growth and development of the new generation of industrial workers. Since the implementation of the "dream project", the scale...

With the continuous development of internationalization, the traditional international trade mode has its own defects, while e-commerce, as a new form of trade, is widely praised for its convenience and small time and space restrictions. As a new form of trade between countries, cross-border e-commerce...

The supernumerary employment is a product of the personnel management of the party, government organs, enterprises and institutions of our country. This paper clearly stipulates the method for preparation of supernumerary employment management, understands the major problems existing in the establishment...

Mining is a business that always gives big enough profit for a country that has natural resource-rich nature. Indonesia is a country rich in natural resources, Indonesia guarantees in Article 33 Paragraph (3) Undang Undang Dasar Negara Republik Indonesia Tahun 1945 (UUD NRI Tahun 1945) that natural resources...

This paper briefly introduces the construction of a spoken English corpus including English interactive classification, the specific process of topic selection, data description, data processing and integration. To some extent, this study makes up for the lack of domestic similar research, but also provides...

This research examines whether marketing innovativeness (MI) and market responsiveness capability (MRC) to enhance marketing performance (MP) and tries solve the problems of research gap between marketing innovativeness and marketing performance. The SME's handy craft industries in East Borneo, Indonesia...

The construction of the tax intelligent system contributes to the efficient handling of tax-related matters and the monitoring of tax risks. It also helps to standardize taxation behaviors, reduce human-induced judgment standards, and reduce administrative costs. The application of artificial intelligence...

This study found that there was dis-catchment in the archipelagic area within Sumenep Regency. The regency has two separated areas while the capital is located in the mainland area. Imbalanced development exists between these two areas: a more developed mainland and underdeveloped archipelago. This study...

This research was carried out based on the lack of management and maintenance of the Sriwijaya Botanical Garden, which can be seen from inadequate plantations and infrastructure. According to the regional regulation no 7 of 2016 article 16 paragraph 1, the fostering and supervision of the implementation...

Indonesian Government Regulation Number 27 of 2014 and regional regulation of Talaud Islands Regency Number 2 of 2012 concerning the management of regional assets, explains the regulation of regional assets from government agencies in order to be able to carry out regional property management in accordance...

The rapid pace of expansion of industrial production over several decades led to an improvement in the economic well-being of society and provoked aggravation of global problems in terms of environmental degradation, depletion of natural resources and the emergence of a global environmental crisis. In...

For the effective training of highly qualified specialists in any field of professional activity, it is necessary to develop entrepreneurial competencies. The article discusses the formation of entrepreneurial competencies among students of Kazan State Power Engineering University (KSEU) and presents...

The article is devoted to the urgent problem of the development of self-educational competence of university students by using modern digital educational technologies, namely the Google Classroom Internet platform. Four components of self-educational competence are distinguished: motivational, active,...

Mistakes in understanding a legal concept will lead to errors in making an interpretation, so that it will lead to mistakes in making a decision. However, misunderstanding of the concept of law is very dependent on mistakes in understanding the nature of an object in the form of written legal norms....

The role of halal lifestyle in Muslim fashion products in Jakarta has experienced quite rapid development and it is able to enter the international market share. Therefore, the research aims to investigate between lifestyle, brand image, and product attributes toward purchase decision for Zoya Muslim...

The purpose of this study is to find out the effect of talent management on the performance of educational employee in higher education. The approach used for this research was a quantitative approach. The sample used in this study was 61 talented educational employees from higher education in West-Java...

Asset securitization is an alternative source of innovative infrastructure funding to achieve large infrastructure financing targets in Indonesia. This asset securitization study aims to discuss regulatory issues in business categories and tax implications related to CIC-ABS in Indonesia. This research...

In order to avoid the oppression of large shareholdrs, the minority shareholders of limited liability companies often adopt the terms of one person, one vote, minimum attendance, super majority decision and even unanimous consent. Such clauses give the minority shareholders the right to veto the meeting...

This article aims to develop an empowerment model for the small cepuk woven cloth industry that involves the participation of the government, companies/private sector, and tourism industry players. The entrepreneurial potential of the weaving handicraft household business is actually very promising,...

This study aims to determine the level of community participation in sustainable development of the Silokek Geopark tourism in Sijunjung Regency. The data was obtained by conducting a survey to the local community, then giving a questionnaire and conducting interviews. This study also analyzes the effect...

Framing effects can be used in many fields. Business [1], media [2] and politics are three areas where this effect is often used. Later, I’ll show you how the framing effect can be used in each of these three fields. The simple definition of framing effect is that people respond differently to the same...

Alibaba was subject to administrative penalties for implementing the “either-or” monopoly. The anti-monopoly regulation of the Internet platform once again attracted people’s attention and heated discussions. To understand the anti-monopoly regulatory goals of the Internet platform, it is necessary to...

The successful activity of educational organisations operating in a new digital reality largely depends on adaptability to new realities and the speed of organising the educational process using the “digital”. The digital environment completely changes the activities of a higher school teacher, who,...

This paper examines the impact of debt literacy on the over-indebtedness of Buy Now Pay Later (BNPL) users in West Java. BNPL is widely used in Indonesia as a short-term loan option, with West Java having the highest number of users. BNPL services have a high non-performing loan (NPL) level, exceeding...

Flow Theory, Destination Management Organisation, E-Service Quality. The emergence of the COVID-19 pandemic, tourists have developed a heightened attention to detail when it comes to choosing secure travel destinations, placing considerable reliance on digital resources. In order to improve user experience...

Today, generational diversity has a major influence in the workplace. People from different age group are working under the same organization. It has many opportunities as well as threats. This paper intends to study the influence of generational diversity in the workplace. A model has been created to...

The garment industry is one of the most intensely competitive in the world, and productivity is essential to sustaining that competitiveness. As one of the sectors that utilizes a large number of people and various activities at workstations, the garment industry is one that places a high priority on...

The current digital age has triggered an increased usage of financial technology that affects consumerism culture, while the overall digital financial literacy remains low. Previous literature suggested a significant relationship between these two variables towards the behavioral finance of fintech users...

Ordering Management System (OMS) is the fundamental system that is required by companies that sell goods. A company that sells packaging machinery require the development of their information system and their ordering management system. In this research, the company is still using the traditional method...

Financial decision-making among women is a crucial factor in pro-moting sustainable investment and economic resilience. This study examines how financial literacy, investment experience, and socio-economic factors influence women’s ability to make mindful and sustainable investment decisions in Delhi...

This study seeks to assess the impact of Knowledge Management on Business Performance via Innovation Performance at Distribution Outlets in Bandung. This study’s population comprises business operators of distribution outlets in the Citarum region of Bandung City, totaling 50 business owners, with the...

Resource-based enterprises play a pivotal role in driving local economic growth and social development. This study examines resource-based listed enterprises in Guangxi from 2000 to 2022, leveraging the CSMAR database as the primary data platform to empirically investigate the interrelationships among...

The evaluation of an emergency drill is the key to testing the quality of the emergency plan and investigating the effect of the emergency drill. In this paper, taking the evaluation of cross-sea cluster facilities as the research subject, the emergency drill content was analyzed, and a comprehensive...

In the of development, transport companies can be poorly operated thus resulting in sustained losses. To address such a situation, this paper adopts the data of listed companies in Luxembourg-Shenzhen transport from 2010 to 2022 as a sample, and applies factor analysis to screen out four principal component...

This paper aims to find out how the confiscation of digital evidence in cybercrime cases from the perspective of the COVID-19 pandemic uses post-pandemic business and legal collaboration to encourage sustainable legal development. The analysis highlights how the use of cloud storage as a storage results...

Rare earth elements (REEs) are essential for advanced technologies like electronics and renewable energy systems, yet their prices fluctuate significantly due to geopolitical uncertainties, particularly China’s dominance in production. Despite their economic importance, no active futures markets exist...

This issue studies the sectoral specifics of a sustainable economy, analyses the necessary measures aimed at the formation of a sustainable economy with an economic, environmental and social focus. The main directions for the analysis of the positions of a sustainable economy were identified: objective...

The key subordinate executive-CEO pay gap is important for firm growth and business performance. The future growth of firms is what digital transformation is all about. With a sample of Chinese A-share listed companies from 2010-2021, we investigate the effect of the key subordinate executive-CEO pay...

With the improvement and application of machine learning and enormous information innovation, securities market forecast has pulled in broad consideration within the business and the scholarly world. This ponders employments person stock information of listed liquor companies in China to investigate...

This study aims to determine the effect of electronic word of mouth (eWOM) on brand attachment on MSME products. The technique used in this research was non-probability sampling with the purposive sampling method. The data collection technique in this research was a questionnaire distributed to 197 respondents...

Merapi Coffee is a superior product of local potential in Sleman Regency because it attracts domestic and foreign tourists. This can also be seen from the great demand for this Merapi Coffee product, especially after the Helsinki Coffee Festival exhibition, which has been participated in by the Sleman...

As the use of the internet has become massive, social networking sites cannot be separated from the lives of Indonesian people. Social networking sites have succeeded in facilitating online business activities. That fact drives social networking sites to transform their function and features to become...

The study of digital transformation as the key to the implementation of a digital economy is a matter of utmost concern for businesses around the world. This study systematizes the theoretical basis of digital transformation in manufacturing enterprises, and on that basis, analyzes the current situation...

Regarding the enactment of Government Regulation No. 30 of 2019 concerning performance appraisal, it turned out that several government organizations in the Bantul Regency government still received bad ratings in terms of performance appraisals. From the evaluation results conducted by the National Civil...

Under the strategy of The Belt and Road, the intensified contradiction of energy supply and demand lead to more resource constraints and environmental pressures in the development of economy. It constitutes a big threat to the sustainable development of Yunnan province. Based on the development of sustainable...

In today's industrial scenario, the high cost involved in manufacturing is the major concern apart from the environmental factors. With the manufacturing cost reaching sky high levels, the use of a suitable optimization technique has become one major requirement while designing any manufacturing process....

The resignation system of Chinese civil servants has been basically established, and civil servants have an unimpeded "exit". However, there are several issues in need of in-depth study: firstly there are three issues concerning civil servant resignation administration: adverse selection and brain drain...

Is there end-game effect in the implementation of regional economic planning? According to the game theory, there is no difference between the final game and the one-time game when approaching the end of the game. The participant's non-cooperative behavior will not be punished, so the dominant strategy...

From the perspective of culture, the informal system can effectively overcome the legitimacy crisis and the crisis of participation in the local government governance during the transitional period, which is the basic analysis object in governance group anomie behavior of the local government. This paper...

This paper studied the combination of science technology and fashion design from the perspective of cross-border thinking. The paper introduces the categories and characteristics of crossover design respectively between industry and industry, designers and artists, brand and brand, and science technology...

Digital economy, like any system, consists of certain structural elements, the relationship and interdependence of which lead to the functioning of the system. At the same time, the digital economy is a part of the socio – economic system, along with the real economy and the non - economic sphere – society....

The purpose of this research is to create a business model for modernization of SMEs in Manado, especially fisheries and marine-based industries. Researchers explore the development of business models for the modernization of SMEs. Researchers created the business model development of SME modernization...

The article deals with the problems of integration processes in the process of international economic cooperation. The positive and negative aspects of the process of globalization of the economy are revealed. Special attention is paid to the international norms/principles regulated in international...

The article takes the financial forecasting status of thermal power generation enterprises as the research background, applies the idea of virtual simulation of management decision to the financial forecast of thermal power enterprises, and realizes the simulation of future financial forecast of thermal...

Universities and Government agencies play important role in Firm’s R&D activities. Central and local governments are making tremendous investments in New Energy Vehicle industry in China. This paper examines the direct and indirect role of government and its policies to influence the innovation process...

This study aims to look at the impact of zakat distribution on macroeconomic in Peninsula Malaysia by using OLS, 2-SLS and ECM analysis. This research is initially undertaken because many economists today believe that zakat does not influence the economy at the macro level because the zakat rate of...

At present, there are often theoretical and applied discussions on the digital economy. In the context of the transformation of the digital economy into a systemic economy, the problem of the conformity of modern accounting statements to the needs of a wide range of stakeholders in a reliable assessment...

Based on a systematic study of the key problems of development and standardization of internal audit in Russia, the article highlights the key factors of the need to develop internal audit in modern economic conditions and proves the need to introduce internal audit in the practice of economic activity...

In the process of managing an enterprise or a team, self-confidence as a personal trait is of great importance. According to our theoretical research, the concept of self-confidence can be found almost in all psychological theories, but there is no common awareness of its content. In this study, an attempt...

The success of an organization extremely depends on the behaviour of all employees which can be influenced by leadership factor and spiritual condition in the workplace. This study examines the underlying mechanism and explanatory condition of the correlation between the transformational leadership and...

With economic growth and social development, Taiwan has gradually emerged as an ageing social problem, thus causing a structural imbalance in the population and aggravating the level of competition in the talent market. On the other hand, the new generation of workers who grew up under the influence...

The article gives recommendations on the formation of an effective mechanism for financial recovery of agricultural organizations. It is proposed to interpret financial recovery as a system of goals, principles, financial methods and financial instruments for the development and implementation of a set...

As the rising of the number of civil society organization (CSO) every year in Indonesia, the need to fulfil the financial resources is crucial and important. Since the CSO has been using two kinds of financial sources, internal and external, the existence of Social Return on Investment (SROI) becomes...

This paper aims to investigate whether retailers can contribute to sustainable consumption by campaigning the use of reusable bag. This becomes a challenge since thousands of Indonesian retailers use millions of plastic bags every day. Retailers can participate to reduce the use of plastic bags by developing...

Successful venture capital assessment needs accurate and efficient analysis models. This paper conducts a comprehensive analysis on Skydio to evaluate the investment value of this enterprise in order to invest in venture capital. We first survey the company’s overall situation, including the enterprise...

With opportunities and challenges to academic information service of university libraries brought by the new media age, how to effectively use new media to provide users with high-quality academic information service has become an urgent problem to be solved in the field of library. Based on this, this...

The purpose of this article is to justify the need to integrate databases and information flows in the field of subsurface use. In the course of the study, the need to integrate cadastres, information databases, and technologies used and created in the field of subsurface use is considered and justified....

This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah...

The change in the learning system during the Covid-19 pandemic resulted in controversy among students and educators. Online learning is considered an innovation in learning in the midst of increasingly rapid technological advances, such as the use of e-learning applications, classroom, zoom or google...

While customer journeys are extensively studied in the service sector, their application within healthcare remains underexplored. This study aims to address this gap by mapping the patient journey in the context of disease-focused mHealth app adoption. Employing a mixed-method approach, we first identify...

This research investigates how Green Human Resource Management (GHRM), Green Entrepreneurial Orientation (GEO), and Green Market Orientation (GMO) influence the Sustainable Performance (SP) of Small and Medium Enterprises (SMEs) in Pakistan’s construction sector. Green Innovation (GI) is examined as...

Product is the most important and valuable benefit a marketer could offer to the consumers. Consumers’ passion for the product and its performance as per their expectations leads to obsession. The present study aims to: a) capture consumers’ expectations and perceived performance regarding automobile...

SQL Injection attacks are one of the common security risks that occur in applications. SQL Injection cases can lead to data and sensitive information leaks, and even potential application data deletion. This research examines the effectiveness of using parameterized queries in the Go programming language...

The global shift towards a green economy presents a significant challenge for developing nations heavily reliant on coal as a primary energy source. While coal consumption drives economic growth, especially in emerging economies, it also poses substantial environmental risks, notably in the form of increased...

The purpose of this study was to analyze 1) the application of technical aspects at Nusa Fauna Cattle Farming business, 2) the income level of beef cattle farmers with a profit-sharing system between capital owners and farmers, and their contribution to the total income of the Nusa Fauna Cattle Farm...

To overcome environmental problems, experts developed the 3R concept (reuse, reduce, and recycle) to reduce community, industrial, and household waste. The 3R concept is a concept of integrating economic activities to create sustainability. Awareness of this problem has led to an increasing interest...

The contemporary conventional knowledge management method is expanding in line with other management methods adopted by any institution. This management method is used by 80% of institutions, including Islamic institutions. It is based on the conventional paradigm but it is still practiced by Islamic...

The reform of the registration system signifies a reduction in the IPO threshold for firms, resulting in the advantages of fraudulent activities significantly outweighing the costs of such illicit actions. The CSRC’s transition from primary auditor to a covert regulatory role has placed the responsibility...

Goals of present research are looking at how financial leverage affects presentation of company, with corporate size as a moderating factor. Real estate businesses that listed in the Jakarta Stock Exchange for years 2018 and 2019 are used as sample in this study. This study collected 40 samples using...

The purpose of this study is to ascertain the effect of concurrently comprehending accounting and accounting information systems on the financial quality reports produced by PT Glostar Indonesia I Sukabumi. This study employs quantitative methodologies. The saturation sampling method is used to collect...

The demand for luxury products among Chinese consumers is rising along with the nation's consumption level's ongoing development and the country's rising annual income. The COVID-19's economic impact, however, has caused significant shifts in the developing Chinese luxury goods sector,...

Grounding on the theoretical underpinnings linking the digital economy and tax deviation, an assessment framework is devised. Subsequently, via the two-way fixed-effects model regression, leveraging the balanced panel data of 41 cities in the Yangtze River Delta region spanning from 2011 to 2021, the...

This study examines the No. 2 Tunnel of Paoma Mountain as a representative case and thoroughly analyzes the characteristics and emergency responses to water inrush and water outburst in tunnel engineering. Through comprehensive field investigations and rigorous data analysis at the tunnel engineering...

This study uses a quantitative method to investigate how satisfied Indonesian Muslim travelers were with their experiences in Singapore, Thailand, Japan, and South Korea. Tourists from Indonesia who have traveled to these nations at least twice in the previous three years make up most of the population....

The tourism industry is currently experiencing serious difficulties related to the COVID-19 pandemic. There has been a significant decline in outbound tourism flows due to the closure of national borders and the introduction of restrictions by countries that were traditionally considered the most attractive...

basically, The reason for this have a look at is to find out and take a look at the factors outcomes the perception of the Muslim community in Indonesia. This study is taken into consideration as essential so that it will become an additional reference for zakat and tax establishments in Indonesia. The...

In Zhucheng, Shandong Province, China, the existing mechanism in remaining admission to allocate students to public senior high-school requires each student to randomly take a place and students can exchange their places if they are unsatisfied with their random places. But exchanges must satisfy some...

With the rapid development of Internet finance, P2P network lending, as a new form of lending, is increasingly accepted by the public. However, in the process of its rapid development, there are also some problems, such as deficient relevant laws and regulations, imperfect management system, weak effective...

Unemployment insurance fund is the material base for the development of unemployment insurance system. At present, the balance of unemployment insurance fund in China has exceeded expectations for many years, and the efficiency of fund utilization is relatively low. This paper discusses the reasons for...

April 10, 2017, carrying 140,000 tons of crude oil "joint power" successfully berthing Myanmar Buddha Mude Island, and began to unload crude oil, which is a landmark moment, the Sino-Burmese crude oil pipeline project put into operation China-Myanmar oil and gas pipeline is China's Kazakhstan, Central...

This article analyses the interconnection of migration processes and life quality on the base of the Far Eastern Federal District of the Russian Federation case. Far East takes the first place in the decrease of the population among the federal districts at the moment, what undoubtedly causes negative...