Advances in Economics, Business and Management Research

Research purpose This study focuses on the mediating role of management accounting information (MAI) and organizational culture in the relationship between organizational learning (OL) and organizational performance. Research motivation The relationship between OL and organizational performance has...

Public-Private Partnership (PPP) is one of the important models for attracting social capital. The joint investment in public products and services by the government and social capital is conducive to reducing the burden of government debt and preventing and resolving financial risks. The central and...

In order to improve company’s performances that allow the company to some extent avoid risks in marketing changes, enterprises need to find approaches to innovate their management, intending to make employees maximize their commitment to organization and work. Therefore, the employees incentive mechanism...

An unprecedented scale of lockdown has been generated in the world by the highly contagious virus, COVID-19. Consequently, the economies are highly impaired, since businesses are closed, firms stop the productions, and global trade is constrained. The pandemic is challenging the formerly existing economic...

One of the global tasks of the modern environmental issue is the study of the sustainable development of water bodies, their structure and, most importantly, their rational use. The solution of this urgent problem is practically impossible without researching the components of aquatic ecosystems. These...

One of the areas of occupational medicine is organizing the pre-shift medical examination of personnel of hazardous and extrahazardous industrial facilities, such as nuclear power plants. Appropriate medical control is not only permanent, but practically integrated into the technological process. The...

Technology has “two sides of a same coin”. Technology and digitalization transformation are inevitable in the 21st century because it has been in every aspect of life, where 21st century is called a time period known as VUCA (Volatility, Uncertainty, Complexity, and Ambiguity), due to its robust, and...

With the continuous advancement of information technology, aerospace technology has become one of the crucial directions in informatization construction. Intelligent intelligence perception based on the fusion of space-air-ground multi-modal data refers to the acquisition of data through means such as...

The economic development of a country requires a comprehensive policy carried out by the Government through the APBN. This policy can cause a budget deficit, where expenditure is more significant than income. It was due to high imports and declining exports, the weakening exchange rate against the dollar,...

This study investigates empowerment implementation from Macro-perspective. By categorizing organisational structure into two types and examining companies in China and Japan, we adopted a multi-case study approach to explore empowerment in eight high-tech companies. Based on our two-by-two matrix, the...

OBJECTIVE To establish a scientific and effective system dynamics model of residents’ basic medical insurance fund and explore the sustainable development of the fund. METHODS Based on the theory of system dynamics, firstly, the initial value of the key variables of the model is predicted; secondly,...

This research elucidates the findings of an investigation that examines and evaluates the degree to which various factors affect mall attributes, content marketing, event marketing, and social media marketing about customer satisfaction, with customer engagement acting as a mediating variable at Pakuwon...

The digital economy is an essential engine driving the high-quality development of China’s economy. The healthy development of the digital economy is inseparable from the scientific guidance and effective regulation of policies. This paper collected 794 digital economy policies at the national and provincial...

With the rapid development of virtual reality (VR) and augmented reality (AR) technologies, virtual tourism is becoming a novel way to experience tourism. From the perspective of semiotics, this paper defines the types of future virtual tourism symbols and tourists’ identity symbols in detail, and studies...

This paper discusses how to evaluate the sustainable development of enterprises and constructs an evaluation model that includes four aspects: environment, society, corporate governance and economy. The model aims to guide enterprises to make correct development decisions under resource constraints,...

In the post-pandemic era, the global economic situation and consumption habits have undergone significant changes, which have brought new challenges and opportunities to luxury brands, especially high-end jewellery brands. This study focuses on the daily market strategies of high-end jewellery brands...

This study investigates the role of digital leadership support in fostering academic innovation agility in higher education institutions, with digital competence examined as a mediating variable. Using a quantitative explanatory design, data were collected through an online survey distributed to lecturers...

MSMEs as a driver of economic growth, and adding new jobs is quite important in their performance in making decisions properly. The analysis technique is a data analysis process that is expected to provide information that can assist in this study, data must be analyzed for interpretation, to provide...

How to accurately assess corporate credit risk is a very important issue for financial institutions such as banks. Especially after the 2008 financial crisis, the discussion of credit ratings has gained more and more attention, and various evaluation models have been proposed to predict credit risk for...

The coffee shop business in Blora Regency has been growing into promisingly business as it attracts many coffee consumers to purchase coffee products at the coffee shop frequently. This study means to decide the impact of way of life and engaging quality of the item on buying choices at cafe in Blora...

The Covid-19 condition with various government policies that focus on rules for limiting the scope of human activity also impacts the capital market, which is experiencing contraction. Sharia shares in the mining sector, trade and investment services sector, and the essential and chemical industry sectors...

Foreign countries have a mature experience in the aspect of the development and protection of the intangible cultural heritage, The accurate evaluation as well as the value of the intangible cultural heritage; Great importance to protecting non-material cultural heritage of the perfection of laws and...

The Chinese villagers lay great emphasis on face earned from exceeding consumption on renqing, with the expectation of receiving respects and fames. This study empirically tests the relationship between face and consumptions of renqing and reveals various effects. This study makes up the research gap...

Based on the theory of ambidextrous innovation and dynamic capability, our study investigates into the relationship between R&D leap and operational efficiency. Thus, using panel data of 257 GEM listed firms from 2011 to 2016, we show that R&D leap is negative to operational efficiency. In addition,...

This study aims to examine the effect of cause brand fit on brand credibility through altruistic attribution and moderated by altruistic value. The research was conducted on aqua consumers in East Java by using purposive sampling technique. To test the hypothesis used Moderating Regression Analysis (MRA)...

This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research using a descriptive approach. The method of data collection is by handing out questionnaires....

China's next-stage demographic dividend needs to be stimulated by the use of population quality and population structure. Therefore, the quality of the population of future generations is crucial to promoting social and economic development. By combing the literature, this paper finds that the quality...

It is substantiated in this article the necessity of the global market of goods formation and also capital, labor force, information technologies, internationalization of production and capital, increasing the efficiency of foreign trade and foreign investment as well as increasing competition in commodity...

A novel Tradable Credits Scheme (TCS) is approached to effectively control the urban commuters’ travel behaviors in this study. To analyze the travelers’ behaviors affected by the TCS, a residents' travel utility model is established. Under the constraint of travel expenses, we analyze commuters’ travel...

Under the modern enterprise system, it is an inevitable problem for the management to act according to their own interests when making decisions. Therefore, the attitude of management in making decisions will inevitably affect the proportional relationship in the capital structure of the company. In...

The purpose of this study is to analyze the resilience of sharia banks in Indonesia in facing macroeconomic factors. This research data was taken from Bank BRI Syariah's publication of quarterly reports, period of 2009 – 2016. Multiple regression equation was used to determine the relationship between...

This study aims to study about an effect of dissemination activities, training, assistance on the level of satisfaction of members of the Sekumpul tourism awareness group in the village of Sekumpul, Sawan district, Buleleng regency, in receiving education provided, to develop the potential of the village...

The basics of assessing the quality of life in conditions of limited statistical data and use as an additional resource of sociological information are considered. The key characteristic is the vector assessment of social wealth of living conditions. The system of indicators based on sociological estimates...

Article 27 paragraph (2) of the 1945 Constitution, states that "every citizen has the right to work and livelihood that is suitable for humanity". This article means that the State is obliged to provide employment for its citizens by giving the widest possible opportunity to its citizens to obtain employment....

The relevance of the topic is due to the importance of assessing the qualifications of workers based on the developed professional standards. The article identifies the objective prerequisites for the introduction of professional standards. The stages and stages of the implementation of professional...

This study aims to study and explain leadership behavior on employee service quality in the Employee Office and Human Resources Development South Pesisir District. The study population was 49 people. The technique of collecting data in this study uses a proportional random sampling technique. The data...

This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around...

The article examines environmentally-spatial specifics of morbidity spread in Kryvyi Rih region (Kryvbas). Different approaches to the identification of medical geographic areas are analysed. The paper proposes a typology of diseases, according to which environmental and geopathogenic areas are defined....

The primary objective of this research is to understand about the consumer adoption behavior of mobile wallet. Practically, this research will be useful for the mobile wallet provider who would like to understand the process which experienced by the user of mobile payment. It is also helpful for individuals...

The new lease standard no longer makes distinguishes between operating leases and financial leases for accounting treatment of lessees, and uniformly uses the “right-of-use model” to separately list an asset and a liability in the balance sheet. The accounting treatment has undergone a disruptive change...

This paper aims to analyze the value chain and to identify activities that have the highest economic value-added to the chips that are owned by the Small and Micro Enterprises (SMEs) of Pematang Serai Village, Langkat District. Value chain activities analyzed include: 1) supply of raw materials; 2) production...

It is noted that the problems of effective cost management exist at macro-, meso-and micro levels. The basic factors at macro-, meso- and micro level factors that negatively affect the cost management of Ukrainian garment enterprises are identified. The degree of influence of the specified factors on...

It has been almost a year that the world has experienced suffering because of the emergence of an infectious disease type, namely the coronavirus (Covid-19). The coronavirus outbreak does not only affect health but also socio-economic conditions. The economic impact of the coronavirus outbreak has caused...

In January 2020, COVID-19 suddenly broke out, then Wuhan province had to be isolated and people had to observe home quarantine in China. The epidemic led to instantaneous closure of the business catering, entertainment, tourism and other service industries. Most of the traffic was interrupted, enterprises...

The fashion industry is one of the most important industries in the world economy, and it has always had strong competitiveness in trade exchanges. The outbreak of the epidemic triggered great turmoil in the global financial market, which had varying degrees of negative impact on fashion brands of all...

Social media platforms nowadays are numerous and have many different features to aid the communication conducted by individuals or groups. At the same time, it has an implication on how marketing communications are conducted and how consumers perceive brands, thus determining purchase intentions. The...

The emergence of the COVID-19 pandemic affects greatly all aspects of life, including the tourism sector. The pandemic affects traveler’s motivation in planning their canceled trip on a chosen destination. This paper aims to give alternatives in tourism using a virtual-based tourist destination in Indonesia....

The implementation of the 2013 curriculum in Vocational High Schools has introduced the field of government accounting in the vocational curriculum with the subject “accounting practicum for government institutions / agencies”. The 2013 curriculum introduces the terms remedial and enrichment in the learning...

Efficient public service delivery is a main objective for every government. An important aspect of public service delivery is ensuring services provided fulfil the changing needs of the citizens and benefiting the public. However, the challenge on how best the government can serve the public continues...

The capital asset pricing model (CAPM), which accurately predicts the relationship between asset risk and expected return, is the cornerstone of modern financial economics. Starting from the most common unitary capital asset pricing model, this paper studies the application of the CAPM model in the Chinese...

The COVID-19 pandemic significantly impacts every sector of life, including the economic sector. Facing this, governments try to alleviate some of the burdens through incentives, expected to encourage tax compliance. In this study, we will delve into the intergenerational difference of perception of...

Government Regulation Number 11 of 2021 states that Village-Owned Enterprises are legal entities established by villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the Village community....

This research objective is to studied whether this sustainability reporting factor can be stimulated by a belief adjustment model with digital references available to investors in choosing stocks on the Indonesia Stock Exchange, which is marked by an increase in the issuer's share price, especially...

Maritime industries dominate the world’s trade transportation mode because more than 90% of international trade volume is transported by sea. Indonesia as the biggest maritime country in the world has a big contribution to international trade volume. Investment decisions are very important for the sustainability...

There has been much research that relates to the conventional and formal education for best delivery of science and mathematics (STEM) subjects, but little has been reported of the informal STEM learning that can deliver similar outcomes. The IDEAS programme is a successful non-formal approach to learning...

Internal and external stakeholders in Higher Education have been actively pushing entrepreneurship as a profitable career choice among students since the adoption of the National Innovation and Startup Policy and the implementation of the National Education Policy 2020 throughout the Nation. There is...

This article aims to explain the description of organizational culture based on local values. The values of local wisdom of Banjarmasin culture called Waja Sampai Kaputing which function as social glue that unite the organization by providing appropriate standards for employees of oil palm companies....

Special interest tourism (SIT) is a reflection of tourism diversity consumption patterns that fit the MZ (millennial-Z) generation. As it is known, the Indonesian MZ generation lives in a fandom culture era as a result of the massive development of the Korean cultural wave (Hallyu) that spread through...

The availability of water is difficult to measure accurately, causing delays in water supply for the community, so a monitoring tool is needed that can provide accurate and real-time information to measure water availability so that clean water can be distributed to areas that need it on time. The digital...

Credit default is a wide-spread credit derivative instrument. As it becomes more and more popular, an appropriate supervision system has to be established. In this paper, a multiple factor regression models are constructed in order to investigate the feasibility for credit default prediction based on...

XYZ Company is a subsidiary of ABC Tbk, operating in the property sector. The accounting unit is a crucial part of XYZ Company and is responsible for financial management. The challenges faced by the accounting unit include the lack of an interconnected system linking various units, resulting in the...

A Cadet of SDP Palembang Transportation Polytechnic must have a prime level of health and fitness. In order to form these physical characteristics, energy sufficiency and nutritional status as well as physical activity must always be guaranteed to be at an optimal level. The study was conducted using...

Greenwashing is a phenomenon through which firms across various sectors present themselves as environment-friendly to meet the policy requirements and growing consumer demand for sustainability. This study examines certain greenwashing attempts in India’s thermal power generation sector through the lens...

This study presents a scientometric and bibliometric analysis to identify and examine research trends in green management and bonds. By utilizing a comprehensive dataset of scholarly articles from reputable journals and conference proceedings, the authors apply scientometric and bibliometric techniques...

It is commonly read that Artificial Intelligence (AI) can substantially reduce resource consumption. This review aims to explore the Role of AI on the Sustainable Human Resources Management (HRM) practices within the hospitality industry. Adoption of AI within this sector is increasing and offers enhanced...

The approval and quick implementation of spot Bitcoin exchange-traded funds (ETFs) are a milestone in the mainstreaming of decentralized assets in conventional financial markets. Increasing market capitalization and institutional investor take-up of Bitcoin ETFs raise questions regarding their effect...

This study focuses on digital government governance under the data-driven administrative framework in the digital age, analyzing challenges such as technological risks and limitations of the traditional decision-making model, while exploring its advantages in improving governance efficiency, promoting...

This study examines the interrelation of internationalization and firm performance among manufacturing sectors in Indonesia for the years 2021–2021. This is basic research with a quantitative approach using data panels on E-Views 10. The research used 20 companies that fulfill the terms of the period...

The successful absorption of graduates in practical work will depend on the curriculum design offered by the study program. Developing a course syllabus that suits industry needs is an important aspect that must be considered. This study aimed at seeing differences in perceptions regarding the level...

Micro and small business actors in Indonesia have an important role in economic growth in Indonesia. So that these business actors need to be developed for their business because they see their contribution to the country of Indonesia is very large. Therefore, this study uses LOC and NFA variables to...

The era of globalization demands product innovation and competitiveness, followed by HR capabilities and digital marketing. This is an obstacle to the development of MSMEs that are competitive and support the community’s economy. Micro, Small and Medium enterprises and large businesses in the tourism...

As an important part of regional economy, regional logistics is useful to improve the regional scale of production and processing, plays a crucial role in the areas of economic and social benefits, and promotes the competitiveness of enterprises and the regional economy. Based on the analysis of constituent...

Subject service is one of the breakthrough points for university libraries to meet the requirements of information environment in the new era and information commons is one of the most important approaches for such innovation of service for those libraries. With further development of the subject service,...

The paper analyzes the importance and feasibility of the process of school-enterprise cooperation by combining the regional characteristics and regional culture of Hainan International Tourism Island University, and puts forward some suggestions to make some suggestions on the development of Hainan International...

With the improvement of people's living standards and the promotion of their economic income, traveling outside has already become one of the main activities in people's leisure and entertainment time. Facing the increasing demands of the tourism market, the traditional mass tourism has been unable to...

Constructing the imperfect substitute trade models of commodity goods between USA and China, this paper uses FGLS and GMM estimation to show whether fluctuation of the real China's exchange rate has any implication on the Sino-US commodity trade flows. Using two alternative measures of "real" China's...

The purpose of this paper is to present a proposed development concept of "Creative Tourism Zone" 'Puncak 2' region in Bogor District. This paper also serves to develop the concept of a Creative Tourism Zone with stakeholders including the government, academia and entrepreneurs. The proposal is based...

This paper provides a comprehensive understanding of the distinct features of sharing economy companies in China and how they differ from those in Europe. The report fills an important gap in the literature, which is deficient in explaining how the cultural and political environment of different countries...

We have analyzed Russian and global experience of investing in housing. We reviewed the fundraising models existing in the Russian real-estate market: mortgage and equity construction. The paper analyzes some statistics relating to the state-of-the-art in housing construction in the Siberian Federal...

Contemporary painting context is bound to break through traditional meaning, and the introduction of new painting language is one of the ways to break through traditional way. This paper, starting from the artist’s creative and the artist’s most impulsive and essential way of expression, attempts to...

The article discusses the theoretical and practical aspects of PLS-PM modeling the social significance of copper industry enterprises as an indicator reflecting the contribution of companies to the development of the territories of their production facilities and / or parent enterprises. The purpose...

In 2019, Egypt celebrates the 150th anniversary of the opening of the Suez Canal, which brought new impulses and challenges to the economy and political development of this state. Egypt and Russia have long-term history of successful economic cooperation. This paper presents results of structural analysis...

As the development of the research made by Andres Kuusik,(2007), the primary purpose of this research was to examine the effect of the customer satisfaction, the company image, switching barrier, and the loyalty of the customers with the banking as an empirical hypothesis. This research found that the...

Nowadays the problem of an effective state taxation policy that could provide Russian economic security is particularly relevant. The main source of budget replenishment is tax revenues. The article represents the analysis of monitoring activity of the interdistrict tax office and identifies current...

This paper explores how to cultivate students with innovative consciousness in the course of Analog Electronic Technology under the environment of national innovation. On analysis of the drawbacks of the current curriculum, the teaching group integrated the curriculum resources. Using EDA (Electronic...

This research aims to determine the conformity of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded...

A trade war is a conflict that occurs between two or more countries in the sector of trade. The conflict can be seen in the case of an increase in tariffs or other obstacles made to disrupt the economic balance of a country, so that the country changes its economic policy or trade. One issue in trade...

The article is devoted to the problem of exploring the prospects for the development of a futures market in the agrarian sector of the economy, which will provide savings for agricultural producers by increasing their creditworthiness, protection against possible fluctuations of prices, clearer planning...

The Sumatra Island is one of the important islands that has the largest contribution in the development of plantations in Indonesia. Some of the world's important commodities are produced on the Sumatra Island and deliver Indonesia into an important producing country in the world. The purpose of this...

This study aims to preserve ethics and Javanese manners through understanding the Javanese society sitting culture on the temple relief. A specific target in this discussion is the discovery of information about the form of Javanese furniture in the development of the best furniture design in Surakarta....

This study deals with determining service quality of municipalities of Srebrenica, Bratunac, and Milici in Bosnia and Herzegovina. The research is conducted using a questionnaire based on SERVQUAL model which comprises two subscales, one referes to customers’ expectations and another for their perception...

Karangasem Regency is a district located in the eastern part of Bali Province which is one of the tourist destinations and has its uniqueness and potential. Karangasem Regency is located in the highlands that is famous for its plantation products. One of the popular plantation areas in Karangasem Regency...

The article presents the basic principles of accounting and automation of human resources management system. The article covers the investment in the knowledge based capital being increasingly attractive because of its high return. The authors substantiate their position that the knowledge based capital...

For those who love cuisine, they certainly will be familiar to the existence of food bloggers. Food Blogger as social media marketing especially in Instagram, used to provide reviews about culinary products. The existence of food bloggers is believed to help consumers to choose which place that suits...

Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness,...

For the education system of a country, colleges and universities play the role of the main force of scientific research from the beginning to the end. Based on the undergraduate training data of 17 colleges and universities in Hunan Province, this paper establishes the efficiency evaluation system of...

The necessity of developing and forming a system of state regulation of the agro-industrial complex on the basis of the Inno-diversification approach is methodically substantiated. The term Inno-diversification has been introduced into scientific circulation, which characterizes the penetration of novelties...

Corporate social responsibility disclosure is part of the service of accounting performance linked to social, economic, environmental dimensions of company program which can play a keen role in developing stakeholders (Society, government, stockholders) trust as well as image of the company. Nevertheless,...

The aim of the relational strategy is to select partners with whom cooperation will enable the creation of value. The success of an organization depends on the scope of cooperation with other entities. The article analyses the influence of interorganizational trust on the strategic choices of enterprises...

The emergence of fiduciary guarantees as they are known so far in the form of “Fiduciare Eigendom Overdracht” (surrender of ownership rights in trust) because the provisions of the law governing pawn contain many shortcomings, do not meet the needs of the community and do not follow the development of...