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31124 articles
Proceedings Article

The Effect of Teacher Support on Migrant Children's Academic Achievement: A Moderated Mediation

Xiuqin Teng, Guirong Liu
This study attempted to examine the relationship between teacher support and migrant children's academic achievement as well as the mediating role of self-esteem and the moderating role of psychological control. Six hundred and six migrant children participated in the study and the teacher support they...
Proceedings Article

Position Determination Strategies of Star Hotels in Bandung

Ananta Danurdara, Wishnu Wardhana, Rachmat Mulyawan
functions to achieve the company's objectives, both at the level of strategic marketing and tactical marketing level. Through differentiation, the company can determine the desired position among competing companies. Effective differentiation is a complex process and in its design involves many parties...
Proceedings Article

Questioning The Essence Of Bureaucratic Neutrality Dialectical Relationship Between Freedom of Speech and The Impact of Digital Democracy in Indonesia

Tedi Sudrajat, Rahadi Wasi Bintoro
As a constitutional state, Indonesian government has authority to make regulation regarding the rampant issue of freedom of expression from Civil Servants, especially in social media. The limitation in the form of restriction for Civil Servants in expressing their opinion which is contradicted with government...
Proceedings Article

An Empirical Analysis between Chinese Interest Rate and Stock Price

Xinsong Yang
The impact of the interest rate adjustment is achieved by changing stock investors' re-evaluating. I give one empirical analysis between Chinese interest rate and stock price by related data. The research indicates that Chinese interest rate can change stock price, rather than the reverse. It means that...
Proceedings Article

Improving Learners’ Oral Communication Skills through Storytelling Learning Method and Learning Facilities

Mia Aulia, Suwatno Suwatno, Budi Santoso
This paper aims to analyze effort to improve learners' oral communication skills through storytelling learning method with variation in learner learning facilities. The research method used is Quasi Experiment. Data collection techniques used are check list and questionnaires. While the data analysis...
Proceedings Article

The Application of Image Compression Technology in Library

Zhaohui Jin
With the rapid development of information technology, more and more digital and electronic literature resources, including image compression technology, are widely used. This paper compares several kinds of image compression technology commonly used in library and finds that JPEG2000 as digital image...
Proceedings Article

Business Cycle and War: A Literature Review and Evaluation

Jianan Liao
Academic researches on the relationship between business cycle and war are particularly rich, all of which can be divided into two major categories. One is the relationship between economic rise and war, and the other is the relationship between economic recession and war. Through the simple description...
Proceedings Article

Peer-to-Peer Accomodation Service Process: A Framework of Service Blueprint

Anna Riana Putriya, Pri Hermawan, Santi Novani, Utomo Sarjono Putro
Sharing economy is the result of technological developments that create an innovative new business model and create a revolution in how business entities interact. Peer-to-peer accommodation (P2P) creates an online marketplace where peer providers and consumers meet each other's needs and can exchange...
Proceedings Article

Indonesian Readiness for Digital Economy: Case on Trade Flows in ASEAN Region

Iwan Hermawan
The purpose of this study was to analyze Indonesian readiness for digital economy, case on trade flow in the ASEAN region. This study employed a quantitative approach with Gravity Model. The secondary data in the form of panel data period year 2004-2016 (annual) and includes ASEAN-10 countries. The variable...
Proceedings Article

University 4.0:new education technologies in the digital economy

L.K. Gurieva, R.I. Btemirova, M.A. Kovaleva
The new, often called the fourth, industrial revolution, which is often named “Industry 4.0”, is a quite expected event, which is systematically and sufficiently detailed described in the forecast studies of scientists from many countries starting from the beginning of the 20th century. Defining the...
Proceedings Article

Problematic aspects of application of international public sector accounting standards in Russian universities

Lidiya Kulikova, Anna Goshunova
This paper considered the practical application of international public sector accounting standards (IPSAS) in Russia. The authors analyzed consolidated financial statements of nine Russian universities participating in the 5-100 project. The results of work point out main problems in the application...
Proceedings Article

Coopetition and Institutional Logics in Tourism

Shuyang Wang, Veronica Hoi in Fong, Jacky Fok Loi Hong
This study advances the understandings of institutional transition in the tourism literature by integrating two areas of study: the theory and practices of analysis informed by the research on institutional logics and on coopetition. Adopting a qualitative study of four tourism operators and their related...
Proceedings Article

Investigation on the Actual Tax Burden of Technology-based SMEs in Dongguan

Tang Yi, Lin Tsung-Te
The tax and fee burden in mainland China has as always been a disputable topic. However, whether the actual tax and fee burden of technology-based small and medium-sized enterprises at this level is high or low is actually more ambiguous. This paper takes the actual tax and fee burden of technology-based...
Proceedings Article

Reflection on Urban Resilience Based on Multi-prospecting Flood Risk Analysis—— Take Xiamen as an example

Tianhao Wu, Wei Huang, Guofang Zhai
Improvement of engineering facilities once cannot protect a city against natural disasters forever. The concept of resilience provides a new idea to increase urban safety. Taking Xiamen as an example, this study sets up three scenarios, which are common conditions, general disasters, and extreme disasters...
Proceedings Article

The Future of Sustaining Energy Using Virtual Power Plant: Challenges and Opportunities for More Efficiently Distributed Energy Resources in Indonesia

Moh Fadli, Diah Pawestri Maharani, Airin Liemanto
Energy plays a vital role worldwide. In Indonesia, there are 40 million people living without electricity and this lack of electricity has hindered investment. Meanwhile, fossil energy sources are predicted to run out by 2015. This alarming condition encourages the researchers to find alternative renewable...
Proceedings Article

Effect of Non-Disclosing Endorser Status in Social Media Marketing Content Toward Consumer Buying Behavior

Salma Prihandani, Henny Marlyna
Businesses have resorted to social media promotions, especially those endorsed or promoted by celebrities or influencers to gain more exposure for their product or service. It is common to find social media promotions in Indonesia, where the popular terms are “influencer”, “endorsement”, and “paid promote”....
Proceedings Article

Evaluation Factors Influencing the Use of Go-Pay with the Unified Theory of Acceptance and Use of Technology 2 Model

Bismo Batoro
The purpose of this study is to evaluate and collect information by identifying factors that can influence Behavioral Intention and Use Behavior for the community to use Go-Pay as a payment instrument. This study described the condition of the use of Go-Pay by Generation Z based on the variables contained...
Proceedings Article

Bureaucratic Reform in East Java Province Trade: Review of MSMEs

Desak Nyoman Siksiawati, Asfi Manzilati, Lailatul Maghfiroh
The Indonesia’s trade balance experienced two times deficit, in January (US $ 1.06 billion) and April 2019 (US $ 2.29 billion). Then, the government examined the needs and potential of Indonesia’s bilateral and multilateral trade agreements, and increased utilization of foreign trade representatives....
Proceedings Article

Implementation Application of Experiential Marketing to Brand Trusts and the Impacts on Purchasing Decisions

Harrie Lutfie, Dandy Marcelino
The large number of aviation industries in Indonesia made every airline compete to provide the best services. Garuda Indonesia is the only airline that is highly committed as full services airline with Indonesian services. With the introduction of the Garuda Indonesia Experience concept, Garuda Indonesia...
Proceedings Article

Leadership Role of Director of Akamigas Balongan in Improving the Quality of Superior Human Resources

Ahmad Zaelani Adnan, Eeng Ahman, Tjutju Yuniarsih Disman, Rofi Rofaida, Nanang Fattah
This research aims to analyze the Director’s role of Akamigas Balongan Indramayu in building skilled human resources, mastering science and technology, and inviting global talent to cooperate with the government. The research method used in this research was a qualitative method with a descriptive analysis...
Proceedings Article

Research on Marketing Planning of Small and Medium-Sized Enterprises in the Era of “Internet Plus”

Lina Fu
Against the background of the rapid development of “Internet +”, big data and digital media era, Chinese small and medium-sized enterprises are confronted with various serious problems in terms of marketing concepts, methods and strategies, whether in the initial stage of the project or in the early...
Proceedings Article

The Introduction to Accounting Digital Book for Online Course in Responding Learning Activities During Covid-19 Pandemic

Nurika Restuningdiah, Hartatiek, Rr. Poppy Puspitasari
This research aims to develop a digital book to support online learning of the Introduction to Accounting course. The development of the digital-book expects to support online and self-learning during Covid 19 pandemic. The development process consists of three stages: Analysis Stage, Design Stage, and...
Proceedings Article

Analysis of National Law in the Market

Yichen Yao
Due to the lack of perfect legal control, there are many drawbacks in the market. However, although several legal provisions are also included, and the whole market presents a prosperous scene. With the improvement of the law, there will be criminals constantly improving the means of crime, as they are...
Proceedings Article

“Toilet Matters”

Qualitative Study About the Importance of Toilet in Decision Making in The Context of Nature-Based Tourism

Josephine Nevelyn, Daniel T. H. Aruan
Purpose- This study aims to explore the importance of toilets in decision making from the tourists’ perspectives in the context of nature-based tourism in Indonesia. Various studies suggest that facilities are an important thing to consider in tourism development. However, prior research is still limited,...
Proceedings Article

The Effectiveness of the Value Investment Theory During the COVID-19 Pandemic: Using the Heavy Asset Industry as an Example

Quan Zhou, Yuming Liu
Value Investing Strategy is one of the most favourable investment methods. However, under the complexity and fluctuation brought by the influence of COVID-19, the effectiveness of value investing strategy remains in question. The paper uses heavy asset industry as a target industry and strive to understand...
Proceedings Article

Social Responsibilities Commitment

Study on Mining Companies in Indonesia

Kurnia Ekasari, Andi Kusuma Indrawan, Elvyra Handayani Soedarso, Apit Miharso
This paper aims to portray the social commitments in the sustainability reporting of mining enterprises in Indonesia. This research was using content analysis as a tool of study, by completing throughout symbol coding from the thirty-four social items of Sustainability Reporting of six mining enterprises...
Proceedings Article

A Conceptual Analysis of Factors That Lead to Blockchain Technology Adoption in A Developing Country Context; Morocco.

Oumaima. Hafide, Yacoute. Zenjali, Younes. Lafraxo
The Blockchain is a relatively new concept that finds its source in the first cryptographic currency known as Bitcoin. The BC is essentially known as a decentralized ledger that records every transaction made in a network called a “block”, which contains the encrypted data of the entire transaction history....
Proceedings Article

Machine Learning Applications in Customer Segmentation and Profit Optimization for Digital Payment Vendors

P. Manjula Devi, S. Vinoth, Gopalakrishnan Chinnasamy
The evolution of electronic payment systems, re-defining fraud detection, vendor profitability, and customer loyalty. This study examines how machine learning models improve profit maximization and customer segmentation in electronic payment systems. Based on a mixed-methods design, data were collected...
Proceedings Article

The Calculation of Market Capitalization of Enterprises Based on Discounted Cash Flow Method

An Application on Razer Inc.

Kerong Wang
The gaming hardware industry is believed to be positively influenced by the pandemic, the demand for valuation of those enterprises has also increased. This paper aims to give an assessment and valuation of Razer Inc. while also studying how the company and the whole gaming hardware industry have performed...
Proceedings Article

Investigation On the Effect of Human Resource Practices Towards Organizational Citizenship Behaviour Among Gig Employees in Food Delivery Service: Sustainable Social Protection as The Moderator

S. P. R. Charles Ramendran, Kasthuri Deve, Ramesh Kumar Moona Haji Mohamed, Juan Manuel Amezcua Ogáyar, Vimala Kadiresan, Andrieu Jimena
The gig economy has boomed all across the world, with zero boundaries. Malaysia is one of those countries that has welcomed this form of economy. To be efficient in the gig economy, gig employees are the source of power to activate and sustain Malaysian businesses. Gig employees have played an important...
Proceedings Article

The Application of E-Catalogues on Public Trust and Its Impact on the Efficiency of Government Goods/Services Procurement with Levels of Transparency and Accountability as Intervening Variables

Muchamad Mustofa, Ambar Lukitaningsih, Muinah Fadhilah
This study originated from the Purworejo Regency Government’s efforts to strengthen transparent and accountable procurement governance in order to maintain public trust and improve budget efficiency. The implementation of e-catalogues is believed to be a strategic instrument in realising an open, efficient,...
Proceedings Article

Integrating Machine Learning and Fairness Economics for Dynamic Coffee Pricing in Vietnam

Thi Yen Nhi Nguyen
Vietnam is the world’s second-largest coffee producer, yet smallholder farmers in the Central Highlands remain highly exposed to price volatility and information asymmetries in domestic farm-gate markets. This paper proposes an integrated framework that links time-series forecasting with fairnessoriented...
Proceedings Article

When Trust Meets Value: Drivers of Life Insurance Purchase Decisions among South Sulawesi Consumers

Ika Yulia Hadiyanti, Mursalim Nohong
This study examines the drivers of life-insurance purchase decisions in South Sulawesi’s bancassurance context, addressing a high-inclusion/low-literacy paradox and persistent trust deficits. Integrating trust, agent credibility, perceived risk, perceived value, premium affordability, subjective norms,...
Proceedings Article

Exploring the Intention-Behavior Gap: A Qualitative Study on Malaysian Consumers’ Adoption of Green Cosmetic Products

Nur Ain Shakila Nazri, Noorsyalina Nordin, Muhammad Hafiz Marzuki, Shahrizan Sharkawi
The global demand for natural and organic cosmetics has gown significantly, driven by raising environmental awareness and consumer preferences for sustainable products. In Malaysia, a culturally diverse market with increasing ecological concerns, the adoption of green cosmetic products presents both...
Proceedings Article

Innovation of Online Learning During the Covid-19 Pandemic in Students Majoring in Management, Faculty of Economics, Medan State University

Hendra Saputra, Dina Sarah Syahreza, Sienny
The Covid-19 pandemic has an impact on the world of education, including higher education. This corona virus inhibits teaching and learning activities that usually take place face-to-face requires lectures to be conducted online. Therefore, it requires innovation to create an effective learning process....
Proceedings Article

The Effect of Profitability, Liquidity, Sales Growth and Assets Structure on the Capital Structure of Property and Real Estate Companies Listed on the Indonesia Stock Exchange, 2018/2021

Ira Maya Hapsari, Amirah, Agus Prasetyono, Sri Murdiati, Alfina Mufroni Firmanda
Since there is fierce rivalry in the business world today, firms must be able to thrive in order to accomplish their objectives. In this work, multiple linear regression analysis is employed for data analysis together with quantitative research and a descriptive methodology. Property and real estate...
Proceedings Article

Research on Performance Audit of Consolidating Poverty Alleviation Achievements and Rural Revitalization with an Anti-Poverty Capability Orientation in the Context of the Digital Economy

Zhiwen Gan, Yu Zhong
Based on the perspective of the digital economy, this paper examines relevant data on the audit of government-specialized poverty alleviation funds in China. Using County R’s audits of targeted poverty alleviation funds during the poverty alleviation period as a case study, it analyzes the basic situation...
Proceedings Article

Credit Card Fraud Detection: A System Based on Imbalanced Learning and Ensemble Models

Wenmeng Li
Credit card fraud detection is a critical challenge in financial security, exacerbated by the highly imbalanced nature of transaction datasets where fraudulent cases are rare. This paper proposes a system leveraging SMOTE for oversampling and XGBoost as an ensemble model, with a minor modification incorporating...
Proceedings Article

Analysis of the Path of Artificial Intelligence-driven Development in China’s Banking Industry: Performance, Value, and Resource Perspectives

Qizheng Wang, Zhengshuo Sun
In the context of artificial intelligence technology reshaping the global industrial landscape, the financial industry is facing transformational opportunities and risk challenges. This paper takes “performance enhancement - value creation - resource capability” as the analytical framework, integrates...
Proceedings Article

Explore the Influence of Strategic Emerging Industrial Policy on the New Quality Productivity of Enterprises

Ran Mo
Strategic emerging industries represent the direction of a new round of scientific and technological revolution and industrial transformation, and are crucial to cultivating new quality productivity and promoting high-quality economic development. This paper takes the seven industries involved in strategic...
Proceedings Article

Dual Impact of Digital Transformation on International Trade and Regional Economic Development

Yufei Zhu
This study aims to explore how digital transformation affects the efficiency of international trade and regional economic development through empirical analysis. By evaluating the prevalence of information and communication technology, the proportion of digital applications in enterprises, and the level...
Proceedings Article

Theoretical Aspects of International Investment Projects

Olga Sokolova, Nadezhda Goncharova, Valentina Lapina, Pavel Letov
The gist of this article boils down to increasing the efficiency of the implementation of international investment projects in the Russian Federation. Difficulties in making a decision on investments for the implementation of international investment projects, difficulties in assessing their effectiveness...
Proceedings Article

A Comparative Analysis of Machine Learning Models for Predicting Loan Defaults under Imbalanced Data Conditions

Yi Zhou
Accurate loan default prediction is crucial for credit risk management. This study used Kaggle’s Loan Default Prediction dataset, applying preprocessing (cleaning, encoding, scaling) and testing six models: Logistic Regression, Decision Trees, Random Forest, eXtreme Gradient Boosting (XGBoost), Light...
Proceedings Article

The Role of Social Media in the Purchase of Luxury Goods – Taking Louis Vuitton as an Example

Jiayi Xiao
This research essay explores social media’s role in purchasing luxury products by focusing on Louis Vuitton (LV) as a case study. The essay reviews relevant literature on luxury marketing and new media, discussing LV’s historical development and brand message as a leading luxury brand. Then this research...
Proceedings Article

Research on the Impact of Interest Rate Changes on Real Estate Investment Returns in First- and Second-tier Cities: Based on the Heterogeneity Analysis of Weighted Housing Prices

Yixuan Wang
This study constructs a dynamic panel model to analyze the impact mechanism of interest rate changes on real estate investment returns. The empirical results show that: (1) For every 1 percentage point reduction in the loan prime rate (LPR), the weighted housing prices in first-tier cities and second-tier...
Proceedings Article

A Comparative Study of Precedent Procedures for Shareholder Derivative Actions

Xiang Liu
As a specialized form of civil pre-litigation, the shareholder derivative pre-litigation procedure actively promotes reconciliation between companies and shareholders and extrajudicial resolution of disputes. Because of the corporate governance structure and social traditions, the shareholder derivative...
Proceedings Article

Review of Behavioral Finance from an Inventor’s Perspective

Beby Kendida Hasibuan, Isfenti Sadalia
This study aims to determine how the development of behavioral finance from year to year. As we know, developments regarding today’s investment decision-making are heavily influenced by behavioral finance. This is because, in several studies, it is known that an investor can behave irrationally in making...
Proceedings Article

Research on the Spatial-Temporal Differentiation and Influencing Factors of the Coordinated Development of Rural Ecological Environment and Economy in Hunan Province

Ting Wang, Dehua Mao
The research on the coordinated relationship between rural ecological environment and economy is of great significance to promote the implementation of rural revitalization strategy and the sustainable development of rural areas. Entropy method, coupling coordination degree model and spatial regression...
Proceedings Article

Corporate Social Responsibilities: Business Responses to the COVID-19 Pandemic

A Sustainability Action Through Information Technology

Ahmad Giffari, Dania Samoda, Hui Hong Lee, Mutiara Khalisa, Annisa Ramadanti
The COVID-19 pandemic has had a huge impact on economics and contributed to an unprecedented reduction in business sustainability around the world. The COVID-19 countermeasures prevented people from crossing the city and forced them to work from home, resulting in the daily income disappearance. Currently,...
Proceedings Article

Demographic Situation in the Buryatia and Kalmykia

Ekaterina Kovanova, Sayan Alekseyev, Nogan Badmaeva
The subject of the study is demographic processes in the Mongolian-speaking regions of Russia. Modern demographic processes in the country’s regions strongly depend on the socio-economic development of territories, which in turn have significant territorial differentiation. The analysis of demographic...
Proceedings Article

Research on the Applied Higher Education Management Model under the Background of Mass Entrepreneurship and Innovation

Bin Xu
It is said that the twenty-first century is the era of entrepreneurial economy. Definitely, entrepreneurship has become an important engine of economic development and served as an important carrier of technological innovation and social employment. Under the era background of mass innovation and entrepreneurship,...
Proceedings Article

Study on Land Law Enforcement Agency Team Building in Underdeveloped West China

Qiongli Ma
The main problem of this paper is to look for the ways and means of promoting land law enforcement agency team building in underdeveloped West China. The author mainly through reading literature and field research to carry out research. Land law enforcement agency team building in underdeveloped West...
Proceedings Article

Supply Chain Operational Capability Affecting Business Performance of Creative Industries

Suryadi Hadi, Benyamin Parubak
The creative industries can be used as a potential sector in order to reduce social problems and contribute to improve economy. The sustainability of this industry operation can be overcome by increasing the supply chain operational capability, such as, structural capabilities, logistics and technology....
Proceedings Article

Visitors Push Motivation Factors to Visit Seren Taun Reconstructive Ceremony in Sindang Barang Cultural Village Bogor, Indonesia

Seruni Dinitri
Sindang Barang cultural village is one of valuable places in Bogor that very rich of historical and cultural value such Seren Taun as a traditional ceremony per year. Since 2005, Seren Taun in Sindang Barang Cultural Village has undergone several developments and has been reconstructed as a part of industrial...
Proceedings Article

An Influence Of Psak 28, 36, & 62 Implementation To The Technical Reserve And Underwriting Revenue In General Insurance

Ramson Sinaga
The general insurance is a business with specialization in protection to the endured in overcome of risk on lost, revenue lost, and liability to the third party in due to the uncertainty event. The study intends to review on how influences the establishment of reserve on premise that was not become a...
Proceedings Article

Comparative Analysis of the China-South Korea and China-Australian Bilateral Trades Commodity Structure

Pei-Zhi Wang, Jun-Feng Ju
In recent years, the China-South Korea and China-Australian bilateral trades are growing steadily. However, they also confront challenges of trade competitions. Based on the study of the development and current situation of China-South Korea and China-Australian bilateral trades, this paper analyzes...
Proceedings Article

Improvement of Quality of Training of Students of Engineering Specialties with Use of New Technologies

E.A. Chernyshov, A.A. Evlampiev, A.D. Romanov
This paper is dedicated to the education process for engineers at Nizhny Novgorod State Technical University n.a. R.E. Alekseev based on market oriented and industry demand of the particular specialists as well as the University facility infrastructure upgrade. The infrastructure upgrade aims to provide...
Proceedings Article

Reflections on the Educational Governance of Private Universities--Taking Xijing University as an Example

Wang Ying
As a new management thought and practice, educational governance has its own important significance.As an important force in private education, Xijing University insists on the education of students' satisfaction. With such feelings, educational governance can really play its due role. It is the ultimate...
Proceedings Article

Analysis on emergency management of significant security problems from the perspective of limited rational decision-making

Ke Yao, Yin Tian
Limited rational decision-making plays an important role in emergency management of significant safety problems. According to the theory of limited rational decision making, the decision plan of emergency managers is adjusted from optimal to satisfactory, which makes it possible to start the activities...
Proceedings Article

A Comparative Study of the Efficiency of Chinese and American Housing Markets——Based on the Hurst Index from Fractal Market Theory

Yan Chen, Ya Cai, Cheng-Li Zheng
Based on the fractal structure theory of stock market, this paper applied Hurst index as a measure and then explored the rationality of housing prices and the effectiveness of real estate markets in China and the United States. by using data from several large and medium-sized cities in China and each...
Proceedings Article

Intermediate and Entrepreneurial Motivation Analysis of Students Informatics Engineering Studies Program (Case study: STMIK STIKOM Indonesia)

Willdahlia Ayu, Ratnaningrum Rara
STIKI Indonesia is one of the IT campuses in Bali that has a concept as an entrepreneurship campus that is oriented towards developing and fostering the spirit of Entrepreneurship for students. Respondents in this study were students who were still active with a total of 124 respondents who had received...
Proceedings Article

Study on the Outsourcing Choice of Farmers' Forest Service based on the Data Analysis of Forest Agriculture Survey in Fujian, China

Yingxue Wen, Qiaoping Huang, Weiping Liu
The construction of ecological civilization is one of the " the five-pronged approach to building socialism with Chinese characteristics" in China. In order to unswervingly take the road of green sustainable development, China must improve the quality of forests, especially pay attention to the development...
Proceedings Article

Partnership between Government and Communities in Managing Disaster

Siswidiyanto Siswidiyanto
The purpose of this study is to explore partnership between local governments and communities in disaster management at Ponorogo Regency, East Java. Qualitative method with a descriptive approach was used with in-depth interviews with stakeholders from district governments and local leaders as main techniques...
Proceedings Article

Assessment of Financial Potential as a Determinant of Enterprise Development

Dmytro Zherlitsyn, Stanislav Levytskyi, Denys Mykhailyk, Victoriia Ogloblina
Financial potential is an important part of enterprise activities. The technique of the enterprise’s financial potential assessment is offered in the paper. It is presented by particular stages, where each stage is related to a certain task. The characteristics of the company’s financial potential, based...
Proceedings Article

The Competitiveness of New Development Ten Tourist Destination in Indonesia

Candra Hidayat
This research investigates the competitiveness of new development ten tourist destinations performance in Indonesia. It deeply analyzes fourteen pillars organized into four broad factors of competitiveness. First board is the enabling environment has five pillars: 1.Business environment, 2.Safety and...
Proceedings Article

Evaluation of Internal Control over Financial Reporting Designed on Tax Receivable Management: A Case Study on Tax Receivable Management Cycle at the Directorate General of Taxes

Asrulsani Muhamad, Trisacti Wahyuni
The purposes of this research are to assess the adequacy of the control design and to propose improvements to Internal Control over Financial Reporting that can be utilized by the Directorate General of Taxes as a manager of tax receivable in support of transparency and accountability of the government...
Proceedings Article

Influence of the Country’s Information Level on Its Economic Development

Nataliia Gavkalova, Yuliia Lola, Svitlana Prokopovych, Daria Mykhailenko
Information technologies forward and change all processes that are taking place in the modern society. Recent literature has been analysed as for the vector of information society development, influence of information technologies on development of business communications and social institutions. Asymmetry...
Proceedings Article

The Effect of Implementing the Graphic Design in Digital Marketing on Sales of Products in Travel Companies

Putri Malum Godiva Situmorang, Rulianda Purnomo Wibowo, Fadli Fauzi
Marketing today has become an indispensable part of every business irrespective of its size and type. With the advancement of superior Internet technologies, new ways to reach the target audience have evolved. The need for digital marketing already feels like never before in the tourism industry, where...
Proceedings Article

Measuring Hotel Customer Satisfaction: Who Cares?

N. Trianasari, A.A. Yudha Martin Mahardika, Putu Indah Rahmawati
Customer satisfaction is one of the indicators that show the quality of any business. In a hotel operation, it is the hotel guest who has the expectedly objective evaluation of its service. Practically, hotels invited their guests to rate their satisfaction toward overall hotel services through guest...
Proceedings Article

Precision Marketing Driven by the Internet Supply Chain in the New Retail Era

Lin Li, Wei Zhang
New retail is a new retail model combining smart retail, smart logistics and smart payment through the Internet, big data, artificial intelligence and other means to upgrade and transform the production, circulation and sales process of products, and deeply integrate online, offline and modern logistics....
Proceedings Article

The Path of Professional Connotation Construction of Local Universities Against the Background of "Double First Class" Construction

Wang Jianxian, Zhang Weimin
The construction of "double first-class" has set off a new wave of reform of specialty construction in Colleges and universities. The local applied-oriented universities cannot compete with the old famous universities in the first-class universities and the first-class disciplines, but they can find...
Proceedings Article

Analyzing The Entrepreneur Process of Motivation, Resource Allocation, and Institutional for Poor Households in Rural West Sumatera

Sri Ulfa Sentosa, Ariusni Ariusni
Poverty is a problem in the development of rural areas in the Province of West Sumatra. The government has implemented various programs to reduce poverty, but the number of poor people in rural areas tends to increase. The purpose of this study is to analyze the entrepreneur process in terms of: 1) motivation...
Proceedings Article

Reflections on the “Reform” and Policies of Democratic People’s Republic of Korea: An Field Investigation on Democratic People’s Republic of Korea and Analysis of New Year Greetings

Haofan Fang
This article focuses on North Korea’s reform and opening up. The international community is almost “one-sided” thinking that North Korea is unwilling to reform and open up in order to maintain its own regime. However, according to the author’s inspection and viewpoint, North Korea is not without “reform.”...
Proceedings Article

Case Study on the Comparison of the Performance between Chinese and American High-tech Companies: Apple Inc.& Huawei Technologies

Lan Zhang, Zixuan Wang, Ao Zhang, Dongkun Song
The performance comparison of high-tech companies is drawn from the differences between enterprise performance in domestic and foreign culture. As the advanced enterprise management, performance management of high-tech companies has been technically mature in foreign countries. By analyzing the differences...
Proceedings Article

Online Consumers’ Buying Behavior Perspective on Instagram Platform

Yennida Parmariza
The study aims at analyzing the influence of Celebrity Endorser, Information Quality, Viral Marketing and Trust on Purchase Decision of @21onshop Instagram Account. Within the conduct of the study, the data that had been gathered were the primary data that had been attained by means of online questionnaire...
Proceedings Article

Exploring the Educational Concept of Sustainable Development for the Teaching of Marketing in Higher Vocational Education

Lixiaona
Higher vocational education usually focuses on cultivating students’ knowledge reserve and practical skills. Compared with the results of many teaching reforms, it lacks the promotion and practice of sustainable development education concepts based on “education”. Aiming at the vocational marketing major,...
Proceedings Article

The Markers of Pseudoscience

R Livshits
Science classes require from a person intellectual, volitional and moral qualities, which not all people possess. Therefore, a number of people who do not have the appropriate abilities are tempted to imitate science. Such imitation is called pseudoscience. On the вasis of what attributes can pseudoscience...
Proceedings Article

Cash Compensation, Corporate Governance, Ownership, and Dividend Policy on Banking Performance

Tafdil Husni, Rida Rahim, Riyadi Aprayuda
This study analyzes the behavior of cash compensation, corporate governance, dividend policy and the performance of the Banking Industry in Indonesia. This study uses 33 go-public banks that are listed on the Indonesia Stock Exchange with 165 observations in 2014-2018. The analytical method uses Panel...
Proceedings Article

Effective Strategies for Developing Academic English: Professional Development and Language Outcome of Chinese-Foreign Cooperative Education

Jing Wang
This essay analyzes students’ individual English language ability needs and Liaoning’s socio-economic needs analysis. Using empirical research methods, through questionnaire surveys and experiments, comprehensive strategies are used to analyze how international educational cooperation projects in education...
Proceedings Article

I-Business Firms in the Industry 4.0 Global Value Chains

Milena Balanova, Oleg Bodiagin, Inga Mezinova, Paskal Zhelev
I-business firms are upraising their capitalization compared to traditional pipeline businesses due to value co-creation with other participants - complementors, supply-side and demand-side users - forming a business ecosystem. The paper discusses the concept of value creation for platform firms and...
Proceedings Article

Analysis of Employment in Small and Medium Industry (SMEs) in South Sumatra

Dirta Pratama Atiyatna, Mukhlis, Ichsan Hamidi
This study aims to see Labor Absorption in SMEs in the province of South Sumatra. This study uses multiple regression analysis. Processing application in this study using SPSS. After the determination of the exact model than the classical assumption test, the next step necessary to test the validity...
Proceedings Article

Formation of System of Indicators for Assessing Threats to Economic Security of Enterprises Based on a Process Approach

A.I. Khorev, V.V. Grigorieva, N.V. Kondrashova, E.I. Makrinova, E.S. Pereverzeva
In conditions of a dynamically developing, highly competitive business environment for the functioning of the organization, issues of ensuring economic security remain relevant. The presence of numerous threats in the internal and external economic environment requires management to systematically monitor...
Proceedings Article

The Model of Developing School Culture Based on Strengthening Religious Characters

Khoirul Anwar, Muhammad Muhtar Arifin Sholeh
Education of character practices that promoted by the government have not revealed the success yet. Education of character practices at all levels of education still face the methodological problems. It caused by the process of submission and transfer of characters is not running effectively in school....
Proceedings Article

Analysis on the Income Risk and Insurance Pricing of Peanut Planting Farmers in North China

Xiao Su, Chengyi Pu
Agricultural production has been affected by natural disasters for a long time. In recent years, extreme meteorological disasters occur frequently in the context of global climate change, causing fluctuations in crop yields and prices, and posing serious threat to rural economic development. Shandong...
Proceedings Article

What Went Wrong? Feeling Like a Fraud

Inanda Shinta Anugrahani
This study discusses dysfunctional behaviour that occurs from the students and employees’ point of view who have work experience in an unhealthy environment. The results of a survey from 20 respondents as sources in this study can be concluded that fraud occurs in everyday life becomes a justification...
Proceedings Article

The Effects of Two-Way FDI on Industrial Structure Development-Evidence From Shandong in China

Jianxia Yu, Xue Wei, Qing Xue
Based on the “Standard Structure Model” of Chenery, we construct an econometric model to examine the effects of two-way foreign direct investment (FDI) on industrial structure development by using panel data of 17 cities in Shandong over 2003-2018.The empirical results show that outward FDI has a significant...
Proceedings Article

The Effectiveness of the Application of Artificial Intelligence-Based Accounting Information Systems at SMEs in Singaraja

I Putu Julianto, Nyoman Suadnyana Pasek, I Gd Nandra Hary Wiguna
This study aims to determine the effectiveness of the application of accounting information systems based on artificial intelligence at SMES in Singaraja. The object of research is the application of SIA based on Artificial Intelligence. The data analysis used in this research is quantitative analysis...
Proceedings Article

Destination Image, Satisfaction and Tourist Loyalty: A Study of Post Disaster Recovery in Gili Matra

Dwi Putra Buana Sakti, Siti Nurmayanti, M. Firmansyah
This study analyzes the mediation role of destination image on the influence of tourist satisfaction toward loyalty according to the survey on 155 sample respondents who visited Gili Matra after the 2018 earthquake. A structural equation model (SEM) was used to analyze the collected data. The research...
Proceedings Article

The Role of Government and Financial Sector on Economic Growth: Case Study in Food Security

Bertha Mariana Silalahi, Muhammad Zilal Hamzah, Rinaldi Rustam
Regional development aims to improve the welfare and standard of living of the community to achieve regional independence and equitable progress throughout the region. For this reason, it is necessary to mitigate the food crisis in a resilient and sustainable manner to anticipate this condition. This...
Proceedings Article

Dal Pitha: Connecting Eastern Indian Flavour’s With Global Gastronomic Experience

Surjeet Kumar, Ashish Ranjan
This study examines the nutritional value of Dal Pitha to promote it beyond its local borders. This study seeks to understand the meal’s origins and cultural importance. This study also describes the preparation, technique, and nutrition of a lesser-known guilt-free snack. This study aimed to objectively...
Proceedings Article

The Impact of Translation Technology on the Translation Process: Rethinking, Researching, and Innovating in the VUCA Era

Andre Iman Syafrony
Translation and technology have been evolving in parallel in the past few decades, and the pace of change has accelerated in the volatile, uncertain, complex, and ambiguous (VUCA) era. This paper explores the latest trends, research, and innovation in translation and technology in the VUCA era. It covers...
Proceedings Article

Self-Attribution - Behavioural Bias in Investor Decision Making

P. Priyadarsini, S. Prithi
Research on Behavioral Finance is gaining in its importance with respect to investor decision making. Behavioral Finance analyses how people behave in financial settings. Investors fail at times by the influence of behavioral bias in their decision making as the human choices are not made rationally....
Proceedings Article

Adoption of AI Tools and Its Perceived Impact on Sales Workforce Productivity: A Preliminary Exploratory Study

M Rafii Naufal
The rapid proliferation of generative AI tools such as ChatGPT, Google Gemini, and Microsoft Copilot has prompted growing interest in their practical impact on knowledge worker productivity. This paper presents findings from a preliminary exploratory study examining the adoption patterns and perceived...
Proceedings Article

Improvements in Management Reporting by Utilizing the Laundry-Based Information Technology Systems and Financial Planning: Business Coaching in One of SMEs Located in DKI Jakarta

Faiz Amer Abdat, Sisdjiatmo K. Widhaningrat
The goal of the study involves the Business Coaching method to improve the quality of the system, effectiveness, and efficiency of financial and operational records as well as the quality of financial strategy management. Business Coaching was conducted by using a descriptive qualitative approach. Data...
Proceedings Article

The Effect of Inflation and Interest Rates on Economic Growth in Indonesia

Arianto Taliding, Abdul Hamid Paddu, Anas Iswanto Anwar, Sabir Sabir
This study aims to examine the impact of inflation and interest rates on economic growth in Indonesia. The research focuses on three key variables: inflation, the BI rate (Bank Indonesia’s benchmark interest rate), and constant Gross Regional Domestic Product (GRDP) data from 2000 to 2023. The data were...
Proceedings Article

Audit Quality, Earnings Management and Firm Performance

Jinjing Li
Audit quality has always been a focus of public and government, and high-quality audits which represent more reliable financial information is crucial for the development of firms. This paper uses Chinese A-share listed firms on Shanghai and Shenzhen Stock Exchange from 2012 to 2021 as the research sample,...
Proceedings Article

The Role of Educational Curriculum Implementation in Climate Change Mitigation

Dedy Setyo Afrianto, Nur Aulia, Indah Syelvia Putri, Aisyah Lutfhi Mazzara, Jarrah Awad, Fuad Wahdan Muhibuddin
The issue of climate change has become the most challenging discussion in its development. In the late 19th century, the average global temperature increased by 1.1 degrees Celsius, shifting significant physical changes to all countries in the world. Consistently changing the business order, supply chain,...
Proceedings Article

A Comparative Study on the Impact of the Combination of “Aging Population” and “Low Birth Rate” on the Consumption of Urban and Rural Residents in China

——Empirical Study Based on Chinese Family Tracking Survey Data

Ziyang Ma, Yuanyuan Gao, Rongwei Ma
“Aging” and “low birth rate” are the main trends in China’s current and future population structure changes, How to seize the opportunities and risks brought by the combination of “aging population” and “low birth rate” to the consumption of urban and rural residents in China is an important issue that...
Proceedings Article

Challenges of Digital Entrepreneurship on Development of Africa

Aishatu Usman Muhammad, Murni Yusoff
There is no doubt about the fact that the globe is turning toward digitalization in all aspects of activities and businesses, which affects the development of countries. The recent thriving in technological development and advancement has opened various opportunities for entrepreneurs, thereby making...
Proceedings Article

Artificial Intelligence and Labor Income Share: Empirical Evidence from Chinese Listed Companies

Yuting Zhang
While the global labor income share has faced a systemic decline, the impact of Artificial Intelligence (AI) remains a subject of intense debate. This paper utilizes a sample of Chinese A-share listed companies from 2009 to 2022 to empirically examine the relationship between AI application and corporate...