Advances in Economics, Business and Management Research
30475 articles
Proceedings Article
Research on Xingzhou Kiln based on Longhua National Museum
Hong Peng, Weitong Tao
With aesthetic characteristics and values of historical culture, Xingzhou kiln is the treasure of national third-level museums which is definitely different with other famous kilns. This study is a foundation for promoting the cultural IP as well as cultural and creative product design of county-level...
Proceedings Article
Consumption standards as the basis for promoting the concept of sustainable development
Alexey Zaytsev, Maria Vlasova, Olga Popova, Petr Mashegov, Innara Lyapina
The article considers the problem of the formation and promotion of consumption standards as an element of the transition to the concept of sustainable development on the example of comparing eco-labeling systems in Russia and Germany. It is noted that the rationalization of consumption standards is...
Proceedings Article
An Empirical Study on the Phased Test of National Qualification Examination: Take Qiqihar Medical University as an Example
Wei Qin, Hong-Wei Xing, Jun Wang, Jun-Yan Han, Chun-Qing Zhang, Qing-Gang Xu, Xiao-Qiu Jin, Rui Zhong, Shu-Li Zhang, Xiao-Jie Zhang
National medical licensing examination is an admission test of medical students to obtain doctor qualification in our country. By participating in the reform of phased examination, Qiqihar Medical University can not only promote clinical medical students to grasp theoretical knowledge and clinical skills,...
Proceedings Article
An Exploration of the Path Leading to University Students’ Aesthetic View
Zhichen Ma
Promoting ideological and political education in higher educational institutions and persistently defending the most important position of ideology is the focal point of the work of central communist party in recent years, and young people especially university students are the leaders and successors...
Proceedings Article
The Effect of Emotional Intelligence and Work Life Balance on Organizational Citizenship Behavior with Career Development as Mediating Variable (A Case Study at PT. Bank Pembangunan Daerah (BPD) Head Office and Main Branch, Padang)
Nur’ Afni, Syamsul Amar
This study aims to analyze the effect of emotional intelligence and work life balance on organizational citizenship behavior with career development as mediating variable at PT. Bank Pembangunan Daerah (BPD) Head Office and Main Branch, Padang. This study uses quantitative descriptive method with primary...
Proceedings Article
Accounting in modern economics: influence of neoclassical tradition
Valery V. Kovalev, Vitaly V. Kovalev
Recently, the development trends of the world economy have a significant impact on the formats for reporting data and on the accounting procedure itself. Accounting, especially in developing economies, is faced with new challenges, to which it, in a certain sense, tries to adapt or transform them into...
Proceedings Article
Quality Assurance Method for the Supply Chain of the Complex Product Under Reference Point Effects
Xiaojing Li, Yuan Liu
In the process of the supply chain’s quality cooperation, a main manufacturer’s psychological utility is not only affected by the delivery’s quality level but also the quality reference point, which is the industry average level. The participants’ economic value has been calculated by adjusting the risk...
Proceedings Article
Direct Application of World Trade Organization Rules: By European Court of Justice in European Union Law
Keshu Li, Meixia Shi
In this article, I will focus on how European Union (EU) can deal with World Trade Organization (WTO) rules. Can EU directly apply WTO rules? This is my concern. In the chapter One, I will give the general introduction of basic knowledge and background of EU, the European Court of Justice (ECJ) and the...
Proceedings Article
The Influence of Foreign Strategic Investors on the Risk Management of Chinese Commercial Banks
Shuyue Yang, Guoqiang Zhou
To study the effect of the Chinese commercial banks' introduction of overseas strategic investors and put advice on introducing foreign investment was the topic of the text. The improvement of internationalization has promoted the rapid development of the banking industry, and the banking industry is...
Proceedings Article
Factors that Influence the Taxpayers' Perception on the Tax Evasion
Cornelius Rantelangi, Nurhapizah Majid
Tax Evasion is an act performed by the taxpayer to alleviate their tax burden by breaching the tax laws. In this action the taxpayer ignores the formal provisions of taxation that becomes their obligation, falsify documents, or fill the data with incomplete and incorrect. The purpose of this study is...
Proceedings Article
Halal Tourism: Unique, Simple and Worth it!
Ramdah Radjab
Lombok is rich of culture, spiritual and natural resources. It is now the destination for millions of foreign tourists and the base of thousand mosques. A large number of them are coming to this island because of its famous halal branding of the world. The term halal tourism term is mostly regarding...
Proceedings Article
Risk-Based Approach in Control and Supervisory Activities in the Field of Business
Alexander Pakharukov, Tatiana Afanasieva, Elena Bondareva
The article analyzes the regulatory framework for the regulation of control and supervisory activities of business on the basis of materials of the Russian legislation and practice of its application. The authors tried to bring the general theoretical issues as close as possible to the existing problems...
Proceedings Article
Producing Millennial Generation Leaders in Addressing Change and Meeting the Challenges of the Industrial Revolution 4.0
M.E.L.K. Widjaja
The millennial generation is the next generation that dominates the workplace and future generations faced with many uncertainties in technology, society, and the workplace as well as business challenges. The industrial revolution 4.0 has demanded leadership to rethink the role of the millennial generation...
Proceedings Article
An Analysis of Relationship Between Domestic and Global Variables and Indonesia Composite Index for the Period of January 2011-January 2019
Erly Mulyani, Fajar Akbari, Mai Celvin Riyosef
Indonesia Composite Index (ICI) is a lump of stocks traded on the Indonesian Stock Exchange. In some literature, it was found that the movement of ICI was influenced by domestic factors and global factors. This study used monthly time series secondary data 2011M01-2019M01, consisting of ICI, BI rate,...
Proceedings Article
Effect of Service Quality and Satisfaction Level on Consumer Loyalty of MRT Trains (Case Study in Ciputat Area)
Djoko Hananto, Sampor Ali
Research aiming for knowing influence quality service and level satisfaction in a manner partial or simulant to loyalty consumer, sample in research this is all consumer who use service the train MRT in Ciputat, sample taken with use purposive sampling technique are required. Criteria sample is consumer...
Proceedings Article
The Impact of Remuneration and Modernization Tax Information System on Employee Performance
Bunyamin Bunyamin, Wiyarni Wiyarni, Sudaryoto Sudaryoto
This study aims to determine and analyze the effect of remuneration and modernization of tax information systems on employee performance at the tax service office in Malang, East Java, Indonesia. The analysis in this study uses multiple linier regressions to answer research problems. This study has 84...
Proceedings Article
The Choices of Internationalization Strategy of Chinese Multinational Enterprises Under the Background of One Belt and One Road——Take Geely for example
Chengjun Lu, Xiang Wang, Xuan Luo
In the continuous “going out” campaigns and actions of China’s independent automobile brands, Geely group has continuously expanded its travel territory by acquiring Volvo, taking a stake in Daimler and establishing Lynk & Co brand, thus becoming a leader in the industry. How to meet challenges and...
Proceedings Article
Social Obligations of the State in Ensuring Economic Security of Russia
E.V. Gryaznova, A.G. Goncharuk, I.A. Treushnikov, A.A. Vladimirov, S.V. Pronina, S.V. Krygin
In the development of the information society, transformation processes are taking place in all areas of the economy. The economy of the leading countries of the world in the era of globalization and informatization is actively developing the digital economy sector. This leads to the fact that most of...
Proceedings Article
How to Detect Tax Avoidance Through Financial Statement
Andi Dajen Nurfadhillah
The tax is a levy from the government aimed at taxpayers according to the law, and the levy is coercive that aims to cover state expenditure and the cost of developing the country and the community does not get reciprocal services directly. Taxes are a source of income for the state, whereas for companies,...
Proceedings Article
City Promotion For Tourism Development:
The City Branding Theory and Concepts
Andriani Kusumawati, Supriono
City branding is a very interesting topic for scholars also policymakers. As cities seek to attract tourism, as well as investment and other purposes to be able to compete globally, brand strategy concepts are widely adopted from commercial domains by cities for regional development and quality of life...
Proceedings Article
Overconfidence and Cognitive Dissonance Behavior in the Pension Fund Investment Manager in the New Normal Era
Sri Utami Ady, Alvy Mulyaning Tyas, Ilya Farida, Aries Widya Gunawan
This study aimed to explore overconfidence and cognitive dissonance behavior in the Pension Fund Investment Manager, both DPPK (Dana Pensiun Pemberi Kerja / Employer Pension Fund) and DPLK (Dana Pensiun Lembaga Keuangan / Financial Institution Pension Fund) in the New Normal era after Covid-19 Pandemic....
Proceedings Article
Review of Theoretical Research and Application of Game Theory in Preventing Together-Conspired or Colluded Bidding Behavior
Yusi Sun
As a system to prevent corruption, bidding and procurement has become a high-incidence area of corruption in practice. Project bidding is a complex dynamic game process, there are different degrees of game between the tenderer and the bidder, between each bidder, between the supervision department and...
Proceedings Article
The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)
Muhammad Akbar Adhi Pradana, Eskasari Putri
Financial reports are a medium for an entity, in this case the local government to account for its financial performance to the public. Local governments must be able to present financial reports that contain quality financial information. This study aims to determine the effect of Human Resource Competence,...
Proceedings Article
Critical Success Factors in Asset Securitisation in Indian Banks
Gopalan Ramachandran, Srinivas Gumparthi, Tariq Aziz
Asset securitization is the structured business process whereby Banks’ loan assets and other receivables are packaged and sold in the form of ‘as-set-backed securities’ (ABS), thereby loan originators transfer some of their loan-risks to third parties. Asset securitization considers a pool of performing/non-performing...
Proceedings Article
Islamic Value Oriented Fraud Awareness: Phenomenology of Anti Fraud Behavior in Medium Scale Business Sector
R. Rozmita Dewi Yuniarti, Toni Heryana, Indah Fitriani, Mimin Widaningsih, Lilim Halimah, Devi Febriani, A. Osselea Restu, A. Neng Hasnah Siti
This study aims to determine how many business people understand business without fraud, which is oriented towards Islamic values. The objects studied are the personality of the businessman, the understanding of the business environment, and the knowledge/experience of the businessman about fraud. The...
Proceedings Article
Empirical Study on the Impact of ESG Performance on Financial Performance in the Manufacturing Sector
Wei He, Rujie Liu, Tao Han, Jicheng Zhang, Yixun Lei, Shan Xu, Hongwei Yu, Zhu Li
In the context of intense global competition, ESG standards are crucial for sustainable development. This study examines the impact of ESG performance on the financial performance of A-share listed manufacturing companies in China from 2009 to 2022 using Ordinary Least Squares (OLS) regression, Fixed...
Proceedings Article
Relationship between Inflation Rate, Unemployment Rate and Wage Level in China Based on Multiple Linear Regression Model
Yingwen Qin
Inflation and unemployment rate are both important indicators related to a country’s macroeconomic development. Wage level is an essential factor reflecting the livelihood of a nation’s citizens. This paper adopts the method of multiple linear regression, building an econometric model to investigate...
Proceedings Article
Research on the Design Service Goal of Civil Aircraft for Business Operation
Zehan Wang, Linshuai Zhang, Tengfei Mu
In the design process of civil aircraft, its design service goal (DSG) is defined by the flight cycles, flight hours and calendar years. Civil aircraft for business operation are usually business jets, and do not follow fixed routes. Due to their specific operation mode, their daily utilization rate...
Proceedings Article
Tourism Route Planning Based on 0-1 Algorithm and Multi-Traveler Modeling--A Case Study of Sichuan Province
Kaifeng Xu, Qianqian Bai, Junhao Ke, Yanshuo Zhang, Jiaxin Ying
With the booming development of tourism market, how to efficiently plan tourism routes has become a common concern of travelers and tourism departments. In this paper, the TSP model and multi-traveler model for tourism route planning are established for the Sichuan tourism problem by using mathematical...
Proceedings Article
The Risk Spillover Relationship Between Major Agricultural Commodities in China and the US
Zhibo Fan
As economic globalization continues to deepen, fluctuations in international commodity prices have had significant impacts on economies worldwide. As China, the major importer of commodities, is particularly noteworthy in terms of the risk spillover between its agricultural prices and international commodity...
Proceedings Article
Tests of the Fama-French five-factor model in the US stock market under the COVID-19 pandemic
Meng Gao
At the end of 2019, the COVID-19 spread widely around the world, leading to a global economic recession. The data for this article is taken from a database created by Kenneth R. French. Given that the COVID-19 pandemic was widespread in the United States in March 2020 and remained stable through February...
Proceedings Article
Domain-Informed Default Risk Prediction: Interpretable Features and Model Performance Analysis
Xiyun Yan
The rapid development of peer-to-peer lending platforms has provided a more efficient financing channel for the consumer credit market. However, limited borrower information and the regulatory environment increase the difficulty of predicting default risks. In the problem of default prediction, there...
Proceedings Article
Research on the Influencing Factors of Housing Price
Yushan Chen
The change of commodity prices affects people’s lives. House prices have increased over the last 10 years, and more people are prepared to participate in the real estate market. This paper focuses on the influencing factors of housing price. And Examine the elements that influence the cost of the house....
Proceedings Article
Exploration of the Development Trend of Dual Line Exhibition Integration in Coastal Open Cities
Ming Li
Select Tianjin, Qingdao, and Dalian as representatives of the circum-bohai sea economic zone, and combine the current development status of the exhibition industry in the three regions to study the exhibition venues, innovation support policies, and exhibition industry operations in the dual line exhibition...
Proceedings Article
Research on Investor Sentiment and Market Volatility in China’s Stock Market
Sihan Hua
The structure of China’s stock market, dominated by retail investors and characterized by frequent policy interventions, significantly differs from mature markets in terms of how investor sentiment influences market volatility. This paper, grounded in the unique context of China’s capital market, constructs...
Proceedings Article
The Effect of Delivery Service Innovation on Customer Satisfaction
Kania Siti Sarah, Heny Hendrayati, Ratih Hurriyati
This study aims to determine the effect of delivery service innovation on customer satisfaction at PT. Pos Indonesia. The population in this study was all customers of PT. Pos Indonesia in Bandung using delivery services through the QPosinAja application. The sampling technique used a purposive sampling...
Proceedings Article
The Impact of Live Commerce on Consumers’ Purchase Behavior Under the Background of COVID-19 in China
Mingyu Fu
E-commerce has existed for a long time, but the outbreak of the COVID-19 ushered in a new opportunity for its development. Live commerce is a significant branch of e-commerce, which mainly realizes businesses through livestreaming marketing. After COVID-19, more and more people watch the livestreaming,...
Proceedings Article
Development of Business and Business Systems to Promote Investment Growth and Regional Economic Resilience: By Using Internet and Social Media
Moeljadi, Sherlinda Octa Yuniarsa, Triningsih Sri Supriyati
The farmers are ironically living below prosperity despite the potential of fertile land and high productivity. The price of cassava keep falling because the farmers have inadequate bargain position; thus the price is controlled by the factory. The price keeps on below the expected price, even today’s...
Proceedings Article
Free Public Service in The Perspective of Government’s Management
Syarief Makhya
After the new order government, public services in several regions such as the health services, education services and civil services are free of charge particularly for the poor people. Furthermore, the poor are free of charge in obtaining public services. In this perspective, obviously, people have...
Proceedings Article
Analysis on the Net Loan of Beijing's College Students
Yuan-Yuan Wang
Net loan has become a trend among college students. Net loan is helpful to broaden the financing channels and ease the shortage of funds for college students. However, net loan also brings a series of puzzles and distress at the same time. The article is based on the survey of Beijing's college students...
Proceedings Article
Analysis of Exposure to Foreign Exchange Risk for U.S. Pharmaceutical Industry
Shuting Niu
Multinational companies with a large proportion of foreign operations face one same problem which is foreign exchange risk. As for the world's largest economy, the United States has various kinds of industries that have global business and trade with currencies of different countries. American pharmaceutical...
Proceedings Article
Binomial model of profitability of sales
Yulia Ivanovna Rastova, Alla Yurievna Gorbunova, Iurii Vadimovich Gorbunov
The article points to a high level of entropy current conditions that determine the need for further development of the methodology and methods of evaluating operating performance. The paper showed it based on the laws of the binomial distribution method for determining the direction of formation of...
Proceedings Article
The Research on Value Network Reconstruction of Liquor Industry through Value Co-creation
Pu Yang, Lei Liu
The reconstruction of value network is an inevitable path for the transformation and upgrading of liquor industry. Through the analysis of the composition of value network in liquor industry, this paper gives vertical analysis and horizontal analysis of the value network, and puts forward Value Co-creation...
Proceedings Article
Teacher Leadership Behaviors on Sport Class
Pandit Isbianti
Quality learning is the important thing to the school advance. In fact, learning activities can't be separated from the behavior of teacher leadership. To give more explanation about the kind of teacher leadership behaviors, the author conducted a study t
Proceedings Article
Effectiveness of Transformational Leadership and OCB at Vocational High School in Bandung
Hady Siti Hadijah, Hendri Winata, Real Alvika Fachrezy
In some Vocational Schools in the city of Bandung, there is a phenomenon that teachers lack the organizational citizenship behavior or OCB, namely behavior prepared to carry out tasks outside their duties. There are still many teachers who are reluctant to help serve unintentional external requests....
Proceedings Article
Building a monitoring system of migration flows based on the results of the survey, the theory of influence factors and the gravity model
O.I. Sushkova, Yu.V Petrichenko
The study is devoted to the basis description of the monitoring system of separate regions population migration attitudes. The study was based on researches of official statistics sources, modernization of E. Lee's theory about factors influencing the decision to move, and making changes to the gravity...
Proceedings Article
SAP Implementation, User’s Satisfaction, and Its Utilization
Mira Falatifah, Kurnia Indah Sumunar, Elvia R. Shauki, Vera Diyanty
This study explores the extent to which System Application and Product (SAP) implementation can satisfy users completing their work regarding user perceptions. Moreover, the extent to which the theory of planned behavior (TPB) moderates satisfaction provides positive user influence on SAP utilization...
Proceedings Article
Use of life quality indicators in assessing the effectiveness of agriculture state regulation instruments
Irina Maksimova, Tamara Polikarpova, Ekaterina Rodionova
The article examines the problem of agriculture economic regulation instruments effectiveness assessment improving. With the help of empirical material, the authors study the shortcomings of existing approaches in assessing the federal and regional target programs effectiveness. In order to improve programs...
Proceedings Article
Implementation of Sustainable Business Strategy Change and Entrepreneurial Capacity Building through SMEs Empowerment
Agus Haryono, Mujiarto, Boge Triatmanto
SMEs empowerment in Indonesia faces a lot of obstacles; one of the biggest and most frequent issues is capital. As a matter of fact, reality does not support the previous statement. Education, entrepreneur motivation, business competition, business protection, and empowerment are the issues to be dealt...
Proceedings Article
Study on Law Violations concerning Facility Agricultural Land in Yunnan Province
Ma Qiongli
The thesis is from the study on agricultural land law violation and governance practice implemented in Yunnan Province funded by Yunnan Provincial Department of Land and Resources, which the author is responsible for independently. The thesis mainly studies the facility agricultural land law violations,...
Proceedings Article
Research on Economic Forecast of High-Tech Park Based on Combination Model: Taking the Zhongguancun Demonstration Zone as an Example*
Xiaofeng Wu, Da Li, Yanan Jin, Yaotong Chen
In recent years, the domestic high-tech park economy has achieved rapid development. The park economic forecast is the basis for formulating macroeconomic policies and improving risk management capabilities. The traditional time series forecasting model is more and more difficult in the increasingly...
Proceedings Article
Trust as a Social Basis for International Cooperation Within the Framework of the New Silk Road Concept
Maksim Baranovskiy, Alexey Borisov, Alexander Romanov
This paper describes the prospects for cross-national research of trust in the societies of some countries-participants of the New Silk Road concept. Trust is considered as an important social aspect in the process of hammering out optimal conditions for effective regional and global political and economic...
Proceedings Article
Trademarks’ License Agreement Based on a Smart Contract
S.V. Odintsov, M. Mansour
The subject of this paper is the review of the feasibility and advisability of using smart contracts based on blockchain technologies for the legal regulation of relations to provide the exclusive rights to means of individualization (trademarks). Blockchain technology is one of the very promising fields...
Proceedings Article
The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable
Iriyadi Iriyadi, Nilda Tartilla, Rini Gusdiani
The purpose of this study is to analyze and test the effect of tax planning and asset use on profitability moderated by managerial ownership as a measure of moderating variables of good corporate governance in companies listed in Indonesia. This research was conducted at the manufacturing companies in...
Proceedings Article
Research on the Impact of COVID-19 on China’s Capital Market
Meixi Chen, Yitong Xin
The outbreak of COVID-19 has a great impact on the development of China’s capital market. Based on the event study method, this paper quantitatively analyzes the impact of COVID-19 on China’s capital market as a whole and various industries. The results show that: first, the initial stage of the outbreak...
Proceedings Article
Learning Media of Canva Based on Flipbook in the Subjects of Creative Products and Entrepreneurship to Improve Students’ Digital Technopreneurship Competence
Wening Patmi Rahayu, Ika Zutiasari, Siti Munadhiroh
The purpose of this research and development was to produce valid and feasible canva learning media based on the flipbook maker according to the demands of student competencies in the digital era. The assignments are given in the form of making promotional media using social media Instagram and Pinterest....
Proceedings Article
Parameters for Achieving Innovative Maturity of the Region in the Context of Digital Transformation
Natalya Kazarenkova, Tatyana Kolmykova, Anna Obukhova
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...
Proceedings Article
Green Financial Management as an Instrument in Improving Sustainable Tourism in Tana Toraja
Rahmida Reski Majid
These days, the development of tourist places worldwide—including Tana Toraja, Indonesia—has a strong emphasis on sustainable tourism. But in order to address the environmental and economic challenges, initiatives that promote sustainable tourism must be put into place. Green financial management provides...
Proceedings Article
Research on the Transformation to SFS Omnichannel and Price Influencing Factors Based on Consumer Channel Preferences
Linli Meng, Xinyuan Yao
This paper constructs a supply chain consisting of one manufacturer, one offline retailer, and one online retailer. Using the Stackelberg model, it comparatively analyzes the optimal profits of the dual-channel retail model and the SFS (shipping from the store) omnichannel retail model in this supply...
Proceedings Article
Environmental Uncertainty, Financial Investment and Corporate Innovation
Jiamin Lei, Rong Men
Innovation is the core driving force for national development. However, with the increasingly prominent issue of corporate financialization in recent years, especially after the US financial crisis, the corporate innovation system is more open than universities and research institutions and more sensitive...
Proceedings Article
The impact of regional integration on inter-governmental tax competition- An empirical analysis based on the expansion of the Yangtze River Delta
Mengyuan Zhou
Based on the panel data of cities in East China from 2005 to 2021 and from the perspective of gradual expansion of the Yangtze River Delta urban agglomerations, this paper constructs a differentially differential model to empiricly study the impact of regional integration on tax competition among local...
Proceedings Article
Semiotic Analysis On Apple IPad Pro’s YouTube Ad Titled “Crush! | iPad Pro | Apple!”
Shinta Hartini Putri, Achwan Noorlistyo Adi, Mada Ramadan, Salman Misbah Ibrahim
Technology companies continue to innovate and present new products that can meet people’s needs and lifestyles. This is Apple’s goal to innovate regarding its newest product, namely the iPad. To disseminate the latest information, Apple communicates to the public through advertising. This research analyzes...
Proceedings Article
The Influence Of Organizational Culture And Business Ethics On Commitment Implications For Employee Performance In Lpg Industry And Retail
Hari Imbrani
This study examines the influence of organizational culture and business ethics on employee commitment and their implications for employee performance in the LPG industry and retail agents in Indonesia. Using a descriptive and explanatory approach, data were collected from 205 employees through proportionate...
Proceedings Article
Impact of Digital Marketing Strategies on the Performance of Startups
Sagar Sahu, Sunita Kshatriya, S. N. Jha
Digital marketing has revolutionized startup growth by offering low-cost and high-impact techniques. The aim of this study is to explore how the performance of startups in the Durg and Raipur districts of Chhattisgarh is affected by the effect of five essential digital marketing channels: social media,...
Proceedings Article
Marketing Mix Strategy (7P) on Customer Purchase Decisions at Kopi Kenangan Products
Fuad Arif Rahman, Alfan Meola
This study investigates the impact of the 7P marketing mix on customer purchase decisions at Kopi Kenangan coffee shops in Batam, Indonesia. A quantitative methodology was employed, surveying 368 respondents. Multiple linear regression analysis was used to assess the individual and combined effects of...
Proceedings Article
Analysis of Digital Accounting Practices in Auditing for Internal Auditors
Jason Jo Suhadi, Sumini Salem
The study considers how the implementation of digital accounting affects internal auditors in Indonesia and their views and opinions concerning the implementation of digital accounting from an internal auditor’s perspective. The study is using the qualitative method, which employs several in-depth interviews...
Proceedings Article
The Role of Regiocentric Small Medium Business Advantage in Increasing Regional Revenue of Brebes Regency
Ahmad Hanfan, Sari Wiyanti, Gunistyo, Mahben Jalil, Niken Wahyu, Arif Zainudin, Siti Hartinah
This study investigates regiocentric SMEs and the impact of their products on Brebes Regency’s regional revenue. The outcomes of this investigation were evaluated utilizing the AMOS 22 analytic software and Structural Equation Modeling (SEM). The theoretical implication of this study is that product...
Proceedings Article
Vibration Analysis and Simulation of Traction Inclined Elevator
Xiaomei Jiang, Lanzhong Guo, Shuguang Niu, Yannian Rui
To provide convenient transportation facilities for long distance buildings and sightseeing landscapes located on the top of the mountain, and residential area set on the hillside due to the insufficient urban area, there have been some demands for the inclined elevator. However, compared with vertical...
Proceedings Article
The Eulogy of Goodness and the Pursuit of Humanity--Analysis of the Ethics in Little Women
Xiao-Di Qi, Xiao-Bing Qi
Little Women was one representative of the American writer Louisa May Alcott. This masterpiece based on reality shows us a world filled with love. In the past, many scholars always exploring the female consciousness reflected in the work from the perspective of feminist, while this paper intends to use...
Proceedings Article
Study on the Efficiency of Logistics Industry and Its Influencing Factors in The "core Area" of the Silk Road Economic Belt
Qinmei Wang, Yu Zhang
Using the DEA model from the overall efficiency, pure technical efficiency and scale efficiency of three aspects: the overall and points of provinces and autonomous regions, national evaluation of the silk road economic belt "core" (including the five northwestern provinces in China and the five central...
Proceedings Article
Evolution of Chinese Characters and Knowledge Management
Valerie (C.Y.) Zhu, Jun Wang, W.B. Lee
Language is part of national culture, which ingrains (embeds) values system and life style of the people in which it is applied. Retrospect to human history, we once has the most important and the most ancient civilizations----Egypt, ancient Babylon, India and China. As time went by, the other three...
Proceedings Article
The Influence Of Director Ownership on the relationship between firm's Financial Performances (FP) and Social Peformance (SP): Malaysian Evidence
Sarifah Ismail, Teh Suhaila Tajudin, Zainab Aman
The slack resource theory is argued that companies who are financially strong would have slack resources that would provide the opportunity to invest in social activities for community, employee, and environment. If slack resources are available from previous financial performance, better financial performance...
Proceedings Article
Strategic Development of Enterprises in the Freight Services Market
N.P. Karpova, I.A. Toimentseva, V.A. Haitbaev
The paper deals with the freight services market in Russia. The authors distinguished the main risks for freight forwarders and the factors that hinder the growth of the freight and logistics services market. They justified the cost functions against the distance of rail movement, trucking activities...
Proceedings Article
The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online
Juniarti, Lina Noersanti, Endang Heri Susanti
The modernization of tax administration reform is a process of renewal in the field of the administration of taxation that do residents comprehensive, covering aspects of the information technology, namely software, hardware and human resources. This research aims to know the influence of the consciousness...
Proceedings Article
The Influence of ASEAN Macroeconomic and Economic Activity on the Performance of Indonesian Composite Index (Study on Singapore, Malaysia, Thailand, Philippines, and Brunei Darussalam, 2014–2016)
Suhadak Suhadak, Harisatul Agustin
The establishment of ASEAN Economic Community in 2013 integrates economic activity among ASEAN member countries in all aspects of economy, such as free trade, goods movement, investment portfolio, foreign direct investment, and another ecconomic activity. Implementation of the ASEAN Economic Community...
Proceedings Article
The Influence of Organizational Culture and Organizational Citizenship Behavior (OCB) on the Performance of Hotel Employees in Batam City with Organizational Commitment as Intervening Variables
Wasiman
The purpose of this study was to determine the effect of organizational culture and organizational citizenship behavior (OCB) on the performance of hotel employees in Batam City with organizational commitment as an intervening variable. Respondents used in this study were employees of four-star hotels...
Proceedings Article
Legal Construction of Ecological Environment Safety in China From the Perspective of the Landslide Disaster in Diexi
Jiliang Jiang
Ecological environment safety is an important part of the "Overall National Security Outlook" in the report of the 19th National Congress. It is an important cornerstone for building beautiful China, creating a good production and living environment for the people, and making a contribution to global...
Proceedings Article
Comparison of the Catching-up Path of Latecomer Firms: An Empirical Analysis Based on the Perspective of Technological Catching-up
Tong Ye, Linpei Zhang, Wenting Huang
The aim of this study was to provide guidance for latecomers to make the choice of catching-up paths under the unique technological situation in China. This study clarifies the specific situation of the effectiveness of catching-up paths and investigates how the three catching-up paths affect the latecomers’...
Proceedings Article
Employee Engagement Fail to Boost the Relationship Between Learning Organization and Financial Performance
Agnes Wahyu Handoyo, Devie, Juniarti
This research paper sets out to investigate the gaps in hospitality industry issues and facts in Surabaya, Indonesia. In order to substantiate future studies about employee engagement. Learning Organization constructed by seventh dimension DLOQ as measurement (continuous learning, inquiry and dialogue,...
Proceedings Article
Environmental Performance, Environmental Disclosure and the Role of media
Zhang Yue, Zhang Changjian
With the continuous advancement of ecological civilization construction, enterprises are increasingly inclined to transmit good information on environmental management to external stakeholders through environmental disclosure, using media to shape the green image and establish corporate reputation. This...
Proceedings Article
Project manager`s competences in financial industry
Maria Alessandra Montenegro, Vladimir Obradović, Nevenka Žarkić-Joksimović
In the last few years, organisations in the financial industry are increasingly applying project management and establishing Project Management Offices. Application of project management in organisations improves effectiveness, efficiency, flexibility, quality etc. Central figure of the project is project...
Proceedings Article
Latent Factor Model for Book Recommendation System ---Taking Douban as an Example
Hanqiao Yu
Recommendation system is a type of web intelligence technology that can perform daily information filtering for users. It has a more and more important position in the Internet era, so the filtering technology has become a focus of it. This paper introduces a technique called latent factor model which...
Proceedings Article
Research on the development of rural female human resources under the background of targeted poverty alleviation
Zhaochen Dong
Rural women in China are the important labor force in agricultural production, as well as the nurturer of human resources and the carrier of regeneration. The improvement of the rural female human capital investment is not only related to their own quality and social status, but also plays an important...
Proceedings Article
Minimizing Frauds on the Indonesian Islamic Banks
Nunung Ghoniyah, Mutamimah, Farikha Amilahaq
This paper examines the issue of fraud and discusses two ways to minimize frauds in Indonesian Islamic banks; they are compliance to sharia principles in muamalah and profit distribution management by Islamic bank managers to fulfill their obligation to their customers. By observing eight Islamic banks...
Proceedings Article
Impact of Social Media Influencer Marketing on the Intention to Buy Online Through Attitude on Advertising and Brands
Windy Dwi Astuti, Renny Risqiani
This research aims to study the impact of influencers through social media which is focused on Influencer’s Credibility, Influencer’s Attractiveness, Fit-Influencer-Product Level and Meaning Transfer on the intention to buy online through Consumer Attitudes towards Advertising and Consumer Attitudes...
Proceedings Article
The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX)
Eko Wahyu Nugrahadi, Muammar Rinaldi
This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. The population in this study is the food and beverage sub-sector...
Proceedings Article
Actual Problems of Digitalization in the Field of Industrial Safety Management
Oksana Nurova
In the modern world, the problems of digitalization of labor safety processes at industrial enterprises are relevant. The purpose of the study is to identify the specifics of industrial safety management in the implementation of a digitalization policy, to identify problems and prospects for introducing...
Proceedings Article
Macroeconomic Shocks to Non-Oil and Gas Exports to ASEAN Countries Amid Global Uncertainty
Hasdi Aimon, Hari Setia Putra, Farid Husein
Global uncertainty has an impact on various aspects, one of which is the economy. Global uncertainties caused by various factors also affect international trade, especially exports. The purpose of this research is to see how the impact of macroeconomic shocks and global uncertainty on non-oil and gas...
Proceedings Article
Market Values in the Structure of Students’ Human Capital: Network Diagnostics and Results of Empirical Online-Research (on the Example of the Research of Students of Belgorod State National Research University)
Pavel Deryugin, Olga Yarmak, Liubov Lebedintseva, Roman Travin
On the basis of the carried out theoretical analysis and the conducted empirical research, conclusions are drawn about the relationship of the human capital of students with market values. An algorithm for the formation of a methodology for diagnostics and construction of value networks, reflecting the...
Proceedings Article
Research on the Optimization of Capital Structure of X Company
Zihan Gong
The formation of enterprise capital structure comes from various financing ways of enterprises, and the composition types of different financing ways determine the capital structure of enterprises. The key to the sustainable development of enterprises is the appropriate capital structure, so the capital...
Proceedings Article
How Modern Portfolio Theory Helps Investors Manage Risk in Volatile Markets
Yifei Xu
Value-at-Risk (VaR) is a widely used risk management tool in financial markets to quantify potential portfolio losses at a given confidence level. Traditional VaR estimation methods, such as Variance-Covariance, Historical Simulation, and Monte Carlo Simulation, are not efficient when markets exhibit...
Proceedings Article
Implementation of Village Government Work Plan (RKP) in Improving Village Head Performance in Central Lampung
Arohman, Dian pratiwi, Wagiyo
Giving rewards is very effective to improve one's performance. In addition, the provision of rewards can also foster motivation and work performance. The purpose of giving rewards is to grow and improve higher quality performance results and positive behavior in carrying out the work entrusted by...
Proceedings Article
ESG Rating Divergence and Exploratory Green Innovation for heavy-polluting Firms
Xiaonan Guo, Jiaxuan Ou
This paper examines the relationship between ESG rating divergence and firms’ green innovation using a sample of Chinese firms in the heavy-polluting firms from 2009 to 2022. It is found that ESG rating divergence significantly inhibits the level of exploratory green innovation of heavy-polluting firms....
Proceedings Article
Company Financial Performance Analysis (Case Study at PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk)
Elin Paulina
To see a financial performance during this Pandemic, the Liquidity Ratio, Solvency Ratio, and Activity Ratio were analyzed. This analysis aims to see the financial performance of two companies, namely PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk. The research results show that the...
Proceedings Article
Investigating the Mediating Role of Organizational Commitment on the Relationship between Leadership Styles and Turnover Intention: A Conceptual Framework for a Chinese Capital Management Firm
Ziting Yin, Noraini Rusbadrol
This study investigates the affect of transformational and servant leadership styles on organizational commitment and turnover intentions within the capital management firm in Guangxi, China. Through a comprehensive literature review, the paper constructs a theoretical framework that elucidates the mediating...
Proceedings Article
Analysis on the Path of Science and Technology Promoting Green Finance Development-Based on TOE Perspective
Zhengshuo Sun, Qizheng Wang
Against the background of the continuous advancement of the global sustainable development agenda and the accelerated implementation of the “ dual carbon” goal, green finance, as a key link between ecological environment protection and economic and social development, its development level directly affects...
Proceedings Article
Strengthening City Branding through the City Branding Hexagon Model: A Case Study of Jembrana as a Cocoa City in Bali, Indonesia
I Komang Mahayana Putra, Ni Wayan Sumetri, Ni Ketut Lasmini, Luh Putu Inten Rumini, I Gusti Ngurah Sanjaya, Nyoman Teristiyani Winaya
Jembrana Regency, located in the west of Bali, has the potential to become one of Indonesia's leading cocoa-producing regions. However, efforts to brand Jembrana as the ‘Cocoa City’ face several various challenges, including limited global recognition, inadequate infrastructure and a lack of integrated...
Proceedings Article
Research on the Digital-Intelligent Transformation of Curriculum-Based Ideological and Pollical Education in Prefabricated Construction under the Construction Industrialization 4.0 Era
Siyu Chen, Peng Liu
The concept of ‘Industrialisation 4.0’ in the field of construction places significant emphasis on intelligence and digitalisation, thereby driving a transformation of the entire prefabricated construction chain, from production to construction. In this context, the deep integration of ideological and...
Proceedings Article
Gastronomic Tourists Experiences in Hanjeli Tourism Village: From Farm to Table Activities
Sri Fajar Ayuningsih, Sundring Pantja Djati, Rahmat Ingkadijaya, Dewi Turgarini
Gastronomy plays a vital role in cultural exploration for tourists, enabling them to experience the heritage of their travel destinations. The pleasure derived from culinary experiences influences travel choices and shapes the overall travel experience. Implementing sustainable practices in nature-based...
Proceedings Article
Ecosystems of the Future: Marketing and the Consumer Business Environment. Resources and the New Reality of Their Use
Alexey S. Kharlanov, Elena V. Zenkina, Valeriy M. Tumin, Petr A. Kostromin, Vladimir A. Trifonov
The article considers the current aspects of needs satisfaction in the context of the development of two strong trends: digitalization of the process of choosing and purchasing of goods and services and the emergence of the society from the state of self-isolation during COVID-19 pandemic. The key problem...