Advances in Economics, Business and Management Research
29788 articles
Proceedings Article
Human resources as a factor in ensuring the security of the Russian Federation economic development
Maria Mizintseva Mizintseva, Anna Sardarian
The article examines human resources in the Russian Federation and identifies main aspects of personnel security. It also reveals the nature and structure of personnel security, describes the role of the human resources evaluation system in the process of ensuring this type of security, presents briefly...
Proceedings Article
Economic Contribution of Language Industry in China
Wenli Tang
Based on previous findings pertinent to language economics, the paper deals with the boundary and economic statistics of China language industry from the perspective of its economic contribution. First, it looks at the boundary of language industry. Then, it proceeds to investigate the economic values...
Proceedings Article
Analysis on the Status and Countermeasures of the Development of Pension Industry in Tianjin
Feng Meiqi, Yang Yanhong, Yao Cuiyou, Yao Xingjia
Under the background of China’s aging population and the coordinated development of Beijing-Tianjin-Hebei, the development of pension industry is not only an inevitable way to deal with the aging of population, but also an important measure to promote economic growth. Although the proportion of aged...
Proceedings Article
The Spirit to Conserve Wayang Kulit through E-Commerce
Emi Widiyanti, Deny Tri Ardianto
Electronic Commerce has been growing for over a decade. In addition to the support of technological advances, the community's need for effective and efficient trade transactions is also contributing to the great number of emerging online stores. One of them is www.tatahsunggingkulit.com online shop that...
Proceedings Article
Conceptual Model of Accounting and Analytical Subsystem of Management Costing
I.N. Khromova
Under the current economic conditions, the operating efficiency of any organization is primarily determined by the quality and timeliness of management decisions. To develop them, managers of various levels must have complete and accurate information about the property status and financial results of...
Proceedings Article
The Influence of Transformational Leadership on Employees Performance with Communication Satisfaction Mediation (Case Study of Frontliner Employees of PT Bank Muamalat, TBK Surabaya)
N.K. Wardani, A. Eliyana
This research purpose is to find out the influence of transformational leadership to employee’s performance with mediation communication satisfaction on front liner employees of PT Bank Muamalat Indonesia, Tbk at Surabaya.The respondent for this research is determined as 27 front liner employees at office...
Proceedings Article
Components of the Digital State Financial Control System in the Russian Federation
M.S. Gordienko
The article is dedicated to the consideration of the main components of the digital state financial control system in the Russian Federation, used in the management of socio-economic systems. The following system components are classified and described: automated identification tools, remote control...
Proceedings Article
Accounting Information and Muzakki’s Information Adequacy Perception
Zulfikar Ali Ahmad, Cynthia Ayu Manggarani
Many studies on zakat that look for a reason why muzakki pay zakat. The majority of them used a survey method to answer the question, but an experimental method was still limited in the zakat study. In the donation context, accounting information is useful for donors on donation choices. This information...
Proceedings Article
Research on Short Video Marketing Path of Traditional Handicrafts
Xiaochen Geng, Ji He
This article analyzes the past marketing methods and disadvantages of traditional handicrafts through literature analysis, induction and summary, and finds that the key to solving the problem of mismatch between supply and demand in traditional sales models is to expand the sales channels of traditional...
Proceedings Article
Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack
Sulastri, Maya Tri Wardani
This study aims to explain the influence of the participative budget (X1), information asymmetry (X2), and budget emphasis (X3) through the possibility of budgetary slack (Y). The populations in this study are all the employers at Region Water Utility Company (PDAM) Malang city and regency. The total...
Proceedings Article
Balancing Professionalism Goals and Life Objectives In Accounting Education
Lucy Sri Musmini, Luh Indrayani, Ni Luh Gede Erni Sulindawati
The reality of accounting education which is very attached to standardization, materialism, compliance, and stability makes accounting education which only focuses on professionalism in the field of accounting. Behind the goals of professionalism in accounting, life goals are important aspects of accounting...
Proceedings Article
Balance Between Business and Government in Purpose of Ensuring Economic Security to Innovation Development
Maria Suraeva
In this article, digital platforms are viewed as the leading instrument for digitalizing the economy. The role of business and the state in ensuring the effective functioning of the economic sector by creating innovative products and systems is shown. The features of the digital environment that contribute...
Proceedings Article
Business Opportunity for Wedding Photography in Bandung City using Porter’s Five Forces Analysis
Case Study of The Lunar Story
Raihan Nur Fadhlillah, Alvanov Zpalanzani
The Lunar Story is a new entrant in the wedding photography industry, established in 2018 and located in Bandung, providing photo and videography services, specializing in wedding journalism by storytelling as their signature style.
This research attempts to analyse factors that determine competitive...
Proceedings Article
Analysis on the Impact of Mobile Payment on Consumer Behavior
Shuting Yang
With the increasing popularity of smart phone application services, mobile payment has also developed rapidly as a new type of payment service. Residents ‘consumption payment methods are changing from traditional cash payments to mobile payments, and mobile payments have had a profound impact on residents’...
Proceedings Article
The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index
Mayasir Aziza, Nurafni Eltivia, Nur Indah Riwajanti
This study aims to obtain the Composite Stock Price Index’s closing price forecast from January to October 2021. This research method uses the single exponential smoothing method. The sample used in this study is the composite stock price index at the closing price for all sectors and all companies on...
Proceedings Article
Driving Benefit Based on the Zero-base Budget Under the 3G (Garantia) Capital Model
A Case Study of Budweiser InBev
Liangchen Zhang, Yu Wu, Kangtai Huang
According to a Bain report, the zero-base budget has been ranked first in many management tools in recent years, but the implementation rate is very low. Therefore, this paper takes Budweiser InBev under 3G capital holding as an example to study how 3G capital effectively implements zero-base budget....
Proceedings Article
The Effect of Digital Literacy in the Establishment of Student Engagement
Tapi Rumondang Sari Siregar
This study aims to determine how the digital literacy variable affects student engagement. The analysis in this study used SEM-PLS. Based on a sample of students at Medan State University, it is known that digital literacy has a significant effect on student engagement. Based on the research findings,...
Proceedings Article
Features and Development of China’s Highway Investment Policy
Jie Shao, Jiaqiang Wang, Xinxin Yu, Guoyi Tang
The purpose of this paper is to propose suggestions on how to effectively solve the problems of insufficient financing funds in highway development, and how to make full use of the national highway investment policy in guiding funds allocation. It analyzes the interactive relationship between the growth...
Proceedings Article
Research on the Food Supply Chain and Its Resiliency: Lessons from COVID-19
Zixin Xu
Supply chain resilience plays an important role in risk management. It can affect the performance of companies greatly, especially during a disruption. The global outbreak of the COVID-19 pandemic has brought a great impact on the world. In the food industry, this pandemic can disrupt the supply chain...
Proceedings Article
Déjà vu: A Case Study in Marketing Mix Problems
Haoyu Chen
As technology has been highly enhanced, online product is progressively taking over offline product in most countries. Bookstores are one of typical products that meet the trends. Increasingly, more bookstores are transferring their focus from offline to online. However, it doesn’t mean to give up all...
Proceedings Article
Management of Counselling Services and Digitalization of Early Detection Mental Health Disorders Reducing High Risk in Education
Awang Saputra, Muhamad Fauzi
Management is an essential reference in overcoming problems to achieve goals, including mental health counseling services in schools that require students to obey them. The low awareness of stigma and shame towards early detection of mental health both require management to create mental health schools...
Proceedings Article
The Influence of Compensation and Work Motivation on Employee Performance at PT. XYZ
Siti Nurazizah, Sella Seliana, Siti Julaeha
This research aims to determine the influence of compensation and work motivation on the performance of PT XYZ employees. This research is a type of quantitative research. The population of this research is all 2123 employees of PT XYZ. The sample used was calculated using the Hair et al. Formula with...
Proceedings Article
Health Knowledge Discovery and Learning Development Resources in Leading Health Institutions Libraries in India: A Study of NIRF Ranking Medical Institutions
Prashant Shrivastava, Mahendra Kumar Vishwakarma
Health science libraries are the libraries which are established to provide various specialized services to help and support readers and researchers. Library resources offer comprehensive assistance to healthcare professionals as they grow in their field, aiding in the exploration and enhancement of...
Proceedings Article
Determinant Factors for M-Banking Use in Generation Z
Widya Alifia, Farah Margaretha Leon, Yosephina Endang Purba, Kristian Chandra, Febria Nalurita
This study aims to examine and analyze the factors that influence the adoption of M-banking in Generation Z. Data was obtained through an online questionnaire to M-banking users with an age range of 18–24 years in Jabodetabek. The method used in sampling was the non-probability sampling method, with...
Proceedings Article
Economic Impact Study of Cruise Industry Based on Input-Output Modeling
Juehao Cheng, Jiayi Shan, Tianlun Zhang
In 2022, five gov’t depts jointly issued the Opinions on Accelerating Cruise Yacht Industry. The cruise industry is highly valued by the central gov’t. This paper builds an input-output model based on industrial association theory. Measuring China’s cruise industry economy can objectively evaluate its...
Proceedings Article
Research on the Performance Evaluation of Ecological Livestock Farming Cooperatives—A Case Study of Eight Livestock Cooperatives in Guizhou
Zhitao Wan
Considering the development of livestock farming cooperatives, this study establishes a performance evaluation system for ecological cooperatives, covering economic, social, ecological, and sustainable development performance. Using this evaluation system, the performance levels of eight livestock farming...
Proceedings Article
Current Situation and Future Development Direction of China’s Automotive Chip Field
Kaiming Chen
Automotive chips are chips specially manufactured for automobiles, and there is fierce competition in the field of production technology. China’s automotive chip field in the production of high-precision end chip technology, for automotive chip special testing standards and systems, automotive chip supply...
Proceedings Article
Under the New Development Pattern Basic Level Government Digitization Governs the Important Significance and the Consummation Path
Yubing Yan
This paper focuses on the “Modernization of the national governance system and governance capacity”, which was put forward by General Secretary Xi this year, based on the theory of grass-roots governance and the background of big data, this paper analyzes and summarizes the current digital and intelligent...
Proceedings Article
Visualization of Bibliometric Research Political Budget Cycles in 2014–2022
Maria Maranatha Gultom, Fajar Gustiawaty Dewi, Fitra Dharma
The budget in the political year always attracts attention, it is a way to attract attention so that the incumbent gets the vote of the electorate. The lack of widespread public interest in local government and the consistently disappointing turnout at local elections belies the intensity, excitement,...
Proceedings Article
Research on the Financial Risks of Small and Medium-sized Enterprises from the Perspective of Diversification Strategy and Countermeasures
Sicheng Lai
Under the background of global economy, small and medium-sized enterprises, as activists of market economy, are facing unprecedented opportunities and challenges. In order to enhance market competitiveness and expand business territory, many small and medium-sized enterprises have embarked on the road...
Proceedings Article
Typical Practice of Building Scientific and Technological Talent Team in Power Grid Enterprises
Yunfei Xu, Yan Chang
With the energy transformation, the development and reform of the power industry, and the deepening reform of the economic system, the traditional talent management and training methods in the power industry need to be changed urgently. By combing and summarizing the practical exploration and typical...
Proceedings Article
Research on antecedent configuration of digital transformation in manufacturing enterprises: a fuzzy-set QCA approach
Changchang Zhao
In the era of digital economy, digital technology continues to integrate with the real economy. How to effectively realize the digital transformation has become an important research topic. Based on a fuzzy-set qualitative comparative analysis of 62 Chinese manufacturing enterprises, we identify and...
Proceedings Article
Research of Visual Layout System of Production Line based on Virtual Simulation Technology
Qi Huang, Lilan Liu, Sen Wang, Wei Zhou
Layout design of the production line is a difficult problem directly affecting the productivity. This paper researches on a rapid method of dynamic layout for the production line in manufacturing industry. Based on virtual simulation technology, a visualization system of production line layout is developed...
Proceedings Article
Research on the Situation of Old-age Care in Shaanxi Province
Xiaojing Dong
Old-age care is a problem in China. Shaanxi faced the problem in 2002.Now the total population of the province broke through 37930 thousands. At the same time the number of old people whose age is over 65, is 38347 thousands. There lie in three kinds of modes in old-age care, which are Home-based Care,...
Proceedings Article
Analyses and Countermeasures for the Implementation of the Social Insurance Law
Bin Ma
Nowadays, the thinking of making laws for the people and ruling the country according to laws is deeply planted among the people, and the construction of socialism with Chinese characteristics needs the construction of legislation of socialism with Chinese characteristics as well. The development and...
Proceedings Article
Overview of International Business
Fan Chen, Sun Meng, Wei Zhou
With the rapid development of econom science and technology, international business comprises a large and growing portion of the world's total business. The purpose of this paper is mainly to state why we develop international business and how to do international business.
Proceedings Article
Blogspot-Based Learning Model to Improve Economic Self Directed Learning
Zul Afdal, Disman Disman, Munir Munir
Material complexity of the subject matter can be about problem meaning for participant is taught in studying. Of advance research result is concluded indeed besides college material complexity, about problem learned happening also since palls it media approaching that utilized by educator at deep pass...
Proceedings Article
A Rational Distribution of General Administrative Law-enforcing Powers in China's Urban Management
Jing Xiang
In a new stage, the key point for reform of general law enforcement for urban management is the rational distribution of the law enforcement powers, on the basis of clarifying the boundary between government and market, government and society, according to the principles of distribution under laws, coordinated...
Proceedings Article
Research on Teacher Training of New Energy Automobile
Xinyu Li, Yongsheng Liu
Currently, in the context of continuous improvement of new energy vehicles, the new energy vehicle technology faculty should also be further cultivated to ensure that new energy vehicles can have sufficient high-quality professional teachers to support and cultivate local applied talents, then promoting...
Proceedings Article
Hygienic Aspects of Students’ Health at Secondary Polytechnic Schools in the Context of Education Informatization in Tyumen
E. V. Zhilyakov, V.S. Petukhov, Z.N. Monakhov, M.S. Monks, L.N. Skipin
Aside from general subjects, students of primary and secondary vocational schools also study subjects pertaining to school’s particular profile under advanced programs using active teaching methods and computerization. At the same time, they are exposed to multiple adverse factors such as a forced unhealthy...
Proceedings Article
Thoughts and Suggestions on the Construction of Enterprise Internal Control System——Taking China Tobacco Zhejiang Company as an example
Juanfen Zhu, Xiaodan Xu, Jingni Zhang, Lei Sheng
Though some enterprises in China have made great progress in internal control, the overall enterprise internal control in China is still relatively weak. In recent years, China Tobacco Zhejiang Company has developed steadily, and its product sales and market value are in good condition, which has made...
Proceedings Article
Research on the High Quality Development Path of Chongqing's Agricultural Economy
Li-Zhen Guo
Accelerating the construction of agricultural products brand is an important aspect to promote the high-quality development of Chongqing's agricultural economy. Chongqing's brand building of agricultural products has a good foundation, such as the formation of a number of very famous agricultural products...
Proceedings Article
Impact of Corporate Governance on Credit Rating
Christi Karolina Tarigan, Fitriany Fitriany
This study aims to examine whether corporate governance affects a firm’s credit rating. Corporate governance is examined from the aspects of company structure (number of directors, number of commissioners, and proportion of independent commissioners), ownership structure (institutional ownership, number...
Proceedings Article
Research on the Trend and Characteristics of Talent Localization in Multinational Corporations
Yamei Zhang, Ying Yang
With the help of globalization and the “Belt and Road Initiative,” Chinese companies have accelerated the pace of “going out”. There is a good opportunity for the development of multinational companies in China. In order to make transnational corporations more adaptable to the host country environment...
Proceedings Article
Labor Productivity Forecasting
Z.A. Garifullina, R.A. Garifullin
The economic and mathematical forecasting methods used in economics allow for determination of quantitative relationships between complex socio-economic, technological and other processes with less time and money. In modern conditions, almost any indicator can be planned using the economic mathematical...
Proceedings Article
Crisis Management Report on Kobe’s Sexual Assault Case
Yijin Yang
Celebrities get more attention than common people due to their outstanding appearance and some outstanding professional skills. People pay attention not only to their achievements in their fields, but also to their words and deeds in their daily life. As rapid development of technology, the speed of...
Proceedings Article
Cryptocurrency Market: Problems and Development Prospects in Ukraine
Svitlana Yermak, Margaryta Satanievska
The article investigated the history of the emergence and development of cryptocurrency, its main features, technology of use and types are considered. The bitcoin exchange rate against the US dollar has been studied in dynamics over the past 5 years and at a specific date (February 9, 2020). A rating...
Proceedings Article
Legal Review on Issuance of Sharia Share on Public Company in Indonesia
Fatchurrahman Geigy Haryutama, Gemala Dewi
The application of Sharia principles in the field of law is not only limited to the area of criminal law and constitutional law, but also in civil law. One of those is capital market, which based on Act 8 of 1995. However, the Sharia principles on capital market have not been listed in that Act, so it...
Proceedings Article
Parameters of Knowledge Management and Internal Corporate Governance as Determinants of Cooperative Sustainability
Risna Wijayanti, Sumiati, Choirul Anam
Currently, a lot of cooperatives’ business have been declared as failed financial institution and threatened to be withdrawn by the government. Previous studies indicated that the main causes of failure of cooperatives’ business are due to limited knowledge of cooperative’s members and ineffective internal...
Proceedings Article
Model for Ensuring Economic Security of a Business
E.L. Arkhipov, E.Y. Penkova, T.A. Shcherbakova, S.Y. Kazantseva
The article is devoted to the study of factors affecting the economic security of business in the current realities. In modern conditions, the operational, tactical and strategic activity of the subject of legal relations occurs in a difficult economic situation, which depends on the external and internal...
Proceedings Article
Changes in Strategies at Small and Medium-sized Travel Agencies
Any Noor, Syifaa Novianti, Marceilla Suryana, Sholihati Amalia, Vany Octaviany
The world was startled when Thomas Cook, the biggest travel group and best-known holiday brand, collapsed after decades of running the business. The fall of Thomas Cook is proof of the downward trend happening in the travel industry in recent years. The industry has been seen as a ‘sunset’ business that...
Proceedings Article
Modelling of Diversified Development of Rural Areas
I. Merenkova, A. Agibalov, S. Zakupnev, S. Vorobyev
The need for diversification as an effective tool for the rural area development is reasoned and it is substantiated that the transition from the sector-specific structure of the rural economy to the multi-sectoral economy involves the development of new activities, more rational use of the available...
Proceedings Article
Management’s Attitude Towards Risk Management is the Moderating Variable Between Management’s Support and Risk Management Performance
Vincent Valerian, Ronny Kountur, Yosia Moelyono
The purpose of this study is to know whether management attitudes can moderate the relationship between management support and risk management performance. Respondents from 112 companies were taken. They were the top rank risk management personal in those companies. Questionnaire was designed in collecting...
Proceedings Article
The Effect of Strategic Leadership and Self-Efficacy on Organizational Commitment and Its Implication on Performance Defense Researchers
Muhammad Nakir, Panjta Djati, Willy Arafah
This study is aims to analyze the effect of strategic leadership and self-efficacy on organizational commitment and its implications for performance. The research design used in this study is testing the hypothesis. This research is a non-quantitative experiment, using a questionnaire given to 125 respondents....
Proceedings Article
Digital Marketing Transition for Luxury Industry Under the New Coronavirus Epidemic - The Case of Burberry
Xinhao Chen, Siyi Cheng, Ruijie Shu, Yang Yang
With the prevalence of digital marketing, the luxury industry no longer serves a small group of people as it did in the previous hundred years but is gradually moving into the lives of more ordinary people. However, the sudden epidemic has put a damper on the luxury industry’s growth by limiting travel...
Proceedings Article
The Effect of Coronavirus on the Sustainability of Public Company and Its Financial Performance
Study of The Company is listed on the Indonesian Stock Exchange
Dadang Purwo Ari Widodo, Zenita Afifah Fitriyani, Devi Iriandha Widyastuti
Coronavirus Disease 2019 (COVID-19) has a significant impact on all sectors in Indonesia. Especially for the sustainability of today’s business world, because sustainability is an important issue that has the potential to affect company performance. This condition is increasingly visible in the domestic...
Proceedings Article
Compilation and Analysis of Systemic Risk Index of Sci-tech Innovation Board Market
Yongjie Zhang, Chengyi Pu
Since the establishment of the sci-tech innovation board, the government lacks effective means to supervise the market risk of the sci-tech innovation board, and it is difficult for investors to accurately grasp the risks in the market. But now, the research on the systematic risk of the sci-tech innovation...
Proceedings Article
The Influence of Product Innovation, Digital Marketing and Competitive Advantage in Improving the Marketing Performance of Small and Medium Industries in Bali
Ni Made Wisni Arie Pramuki, Ni Putu Ayu Kusumawati
This study aims to investigate the role of digital marketing in strengthening the relationship of product innovation to marketing performance through competitive advantage. The data were obtained using a survey approach to 196 Small Medium Industries (SMI) management respondents throughout Bali. The...
Proceedings Article
The Impact of Climate Variability on Economic Sustainability on Urban Agriculture: A Case Study in Yogyakarta City, Indonesia
Riskie Amanda Wahyu Primaningrum, Irham, Hani Perwitasari
The impact of climate variability on life has been widely studied. Climate variability has an impact on urban agriculture. It is suspected that the level of knowledge and the impact of climate variability would influence the sustainability of urban agriculture in the economic aspect. This study aims...
Proceedings Article
The Effect of Career Calling on the Work Engagement of Medical Staff: Taking Service Orientation as a Mediating Variable
Qingjuan Wang, Zhi Li
Nowadays related studies about career calling and service orientation are of great significance to both individuals and organizations and have become a focus of interdisciplinary research in various fields. This paper aims to explore the relationship among career calling, service orientation and work...
Proceedings Article
Financial Inclusion and Bank Performance in India
Jayant Gautam, Reetika Bhatt
This research aims to identify the influence of FI on banks’ traditional profitability measures and stock returns after the introduction of the PMJDY initiative. The study uses data from 25 banks from 2014 to 2021. The research uses factor analysis and regression models. The findings uncovered a connection...
Proceedings Article
Influencing Consumers’ Perception Through Guerrilla Advertising Tactics in the Indian Market
Rahul Sharma, Himanshu Vaishnaw, Namrata Ojha
Guerrilla marketing is a fresh concept which is comparatively recent to the Asian market when compared to developed countries like the USA and Europe. This kind of promotion was unusual as it prioritised time, effort, and originality over significant advertising budgets. Because these advertisements...
Proceedings Article
Nexus Between Academic Self-Efficacy and Student Engagement: The Mediating Role of Academic Stress
Xue-Er Tan, Lee-Peng Ng, Lok-Sin Kuar
The key purpose of this study was to reveal the mediating mechanism that is potentially established by academic stress on the path between academic self-efficacy and student engagement. Four hundred paper-based self-administered questionnaires were disseminated to undergraduate students at a private...
Proceedings Article
Financial Inclusion and Mental Health Outcomes in Low-Income Communities in Ghana: The Mediating Role of Financial Stress
Daniel Osabutey, Prince K. Kumi, Osbourne Annor Osabutey-Abbey
Financial inclusion is highlighted as a means to achieve economic empowerment in developing regions, yet its psychological implications remain underexplored. This study examines how financial inclusion influences mental health in low-income communities in Ghana, emphasising the mediating role of financial...
Proceedings Article
Analysis of the Influence of Inflation, GDP, Import, and Interest Rate on Indonesia’s Foreign Debt, 2000–2019
Septian Dwi Suryo Kusumo, Didit Purnomo
The object of this research is Indonesia’s foreign debt. This study analyzes the effect of inflation, GDP, imports, and BI interest rates on Indonesia’s foreign debt. The data used by the author in this study is secondary data in the form of time series data from 2000 to 2019 obtained from the World...
Proceedings Article
Analysis of Factors Influencing the Business Environment and Advantages in Qingdao
Kai Luo
Since the release of the “Global Business Environment Report” in 2003, countries around the world have gradually started to focus on the construction of business environments, aiming to optimize conditions and promote economic development. Since 2013, China’s attention to business environments has steadily...
Proceedings Article
The Impact of AI personalized Recommendation Scale on Consumer Purchase Decisions
Li Li, Siqi Li
In the rapidly changing digital market, AI-based personalized recommendations significantly enhance consumer shopping experiences and drive business growth. This study investigates how the volume of recommendations (independent variable) influences consumer purchase behavior (dependent variable) through...
Proceedings Article
Driving Factors and Path Optimization of Sustainable Accounting Practices from the Perspective of Corporate Governance Structure
Linyun Xu
In the context of global emphasis on sustainable development, sustainable accounting practices have become an important part of corporate governance. This paper explores the driving factors and path optimization of sustainable accounting practices from the perspective of corporate governance structure....
Proceedings Article
The Effect of Tax Consultant Service Quality, e-SPT Implementation, and Tax Consultant Code of Ethics on Taxpayer Compliance with Modernisation of Tax Administration System as Moderating Variable
Betri Betri, Aprianto Aprianto, Putra Handoyo, Bagas Ary Pamungkas
The purpose of this study was to ascertain the moderating effects of the tax consultant code of ethics, E-SPT implementation, and service quality on taxpayer compliance. Associative research is used in this study. 104 respondents participated in this study, which was carried out at the Palembang Ilir...
Proceedings Article
Research on the Impact of Heat Waves and Cold Spells on Cardiovascular Diseases
Shuaixiang Wang
In the context of global climate change, extreme weather events, especially heat waves and cold snaps, are becoming increasingly frequent and intense. These phenomena pose a significant threat to human health, with patients with cardiovascular diseases (CVDs) being the most vulnerable. This study, based...
Proceedings Article
Research on Digital Transformation and Operation Management Model of Power Grid Enterprises
Tiebin Guo, Li Jiang, Yunjing Liu, Xuanting Huang, Xiaozhuo Guan
In recent years, in the context of economic globalization and the prevention and control of the COVID-19, enterprise digital transformation has become the core element to ensure enterprise operation and achieve sustainable development. In the environment of customer service innovation, power grid enterprises...
Proceedings Article
Formation of Educational Ecosystem as a Key Priority of the Russian Education Development Strategy
Larisa D. Kozyreva, Alexsander I. Kotov, Natalia D. Morozova, Natalya V. Alexandrova, Elena V. Migunova
The article analyzes the educational ecosystem in the context of the strategic development of education. The purpose of the article is to study the experience of implementing the ecosystem approach while organizing the educational process in accordance with the challenges of the emerging information...
Proceedings Article
Research on Performance Management of Credit Business of Rural Commercial Banks
Ouyang Shiwen, Ronaldo Juanatas, Jasmin Niguidula, Huang Huiliang
With the gradual establishment of China's rural social security system, rural commercial banks are playing a huge role in improving the lives of farmers. At the same time, credit business volume of rural commercial banks is gradually expanding. The business performance appraisal of loans is also...
Proceedings Article
Perceptions of Parents, Students, and Teachers of Pikit National High School, Pikit, Cotabato on the Implementation of the K to 12 Program of the Department of Education
Dialica Dialica Laguidong, Al-jomer Al-jomer Kanapia Buda
This study sought to determine the perceptions of the teachers, students and parents on the K to12 program of the Philippine government. It utilized the descriptive research design in getting the information from the 100 selected respondents (30 teachers, 40 students and 30 parents). The study was conducted...
Proceedings Article
Review of Application Research of Expert System and Neural Network in Credit Risk Evaluation
Mu Zhang, Li Dong
Theoretical and empirical research on. credit risk evaluation plays an important role for enterprises in reducing transaction costs, enhancing competition ability and creating a good competition environment. At present, in view of the application of expert system and neural network in artificial intelligence...
Proceedings Article
Study on the Training Mode of Civil Engineering
Jian Tang, Hua Luo
This paper summarizes the formation development and law of the subject and combine the social requirements of civil engineering professionals in our country's economic and social development. This paper explores the existing problems in the education of civil engineering in colleges and universities...
Proceedings Article
Evaluation on the Efficiency and Ability of Science and Technology Innovation of Beijing City
Dan Wu, Jing Hu
The regional science and technology innovation efficiency is an important basis to improve the regional science and technology innovation ability. Referencing to the results of the available literatures at home and abroad, we take the science and technology innovation ability in Beijing city as the research...
Proceedings Article
The Effect of Leadership, Communication, and Motivation on Employee Performance : A Literature Review
Sri Rizki Safitri, Dina Patrisia
This paper is a literature study to analyze the effect of leadership, communication, and motivation on employee performance.This type of research is explanatory research, looking at the relationship of free variables is leadership, communication, and motivation on employee performance. This study aim...
Proceedings Article
Rural Education Investment Ratio and Regional Economic Growth ——Based on the Panel Data of China from 1993 to 2014
Shu Wen
From the perspective of human capital accumulation, this paper analyzes the impact of urban and rural education investment on regional economic growth. Based on the multiple linear regression model and using the provincial panel data from 1993 to 2014. The paper thinks that in order to promote the balanced...
Proceedings Article
Revival of US 301 and China's Management Strategy
Hang Zheng
On March 23, 2018, the United States made a unilateral sanction decision on the basis of the "301 Investigation" launched by the US on China on August 15th last year. China responded positively later, along with the outbreak of the trade war between China and the United States and aroused worldwide concern....
Proceedings Article
Innovation of Community Health Quality Improvement through Partnership between Puskesmas and Schools in Independent Health Maintenance Program (JPKM): Study on Puskesmas Dinoyo and schools in Malang city
Trisnawati Trisnawati
The creation of good governance based on the principle of Good Governance is very much needed in an effort to create a pattern of interaction and collaboration between the government and the private sector and the community which is more commonly referred to as partnership. Partnerships in the health...
Proceedings Article
Cultivation of Practical Competence of Students in Dispute Advertising Design
Jun Ma, De-Yu Chen
The practical teaching of advertisement major provides a good platform. Higher vocational graduates 'knowledge level ability is not high, comprehensive ability and competition consciousness are weak, there is no reasonable business consciousness, resulting in design work not in line with the actual market...
Proceedings Article
Creating the approach for the evaluation level of the efficiency of the organizational culture of the sea port
Maryna Makarenko, Roman Ustynov, Olenaa Sienko, Marina Babachenko
It has been proved that efficiency of the management of the modern enterprise of the marine industry is defined by the obtained level of its organizational culture, therefore, there is a necessity to deal with the issues of creating corresponding conditions for developing organizational culture. Components...
Proceedings Article
The Effect of Service Quality and Product Innovation toward Competitive Advantage and Implications on Interest in Reference Customers "BRI" Bank in Bengkulu Province: Case Study in "BRI" Bank Bandar Bintuhan Branch
Panji Tri Wahyu, Murwanto Sigit
As one of the banking institutions in Indonesia which is one of the largest state-owned banks in Indonesia, BRI Bank has various service strategies that are intended for benefit of its customers. Especially the BRI Bank Bandar Bintuhan Branch in Bengkulu Province which is located at Jln. Merdeka Bintuhan...
Proceedings Article
Why Should SMEs in Indonesia Have To Apply "Green Practices"?
Yuliani, Budi Eko Soetjipto
SMEs are known as the most dominant business sector in every country including Indonesia. SMEs do not only contribute to the GDB, but are also able to reduce unemployment through the employment opportunities created. However, SMEs poses various problems for the environment. This paper aims to explore...
Proceedings Article
Methodological aspects of economico-mathematical modelling of the dairy cattle breeding development
M.I. Ivanova, A.A. Ivanov, N.A. Yastreb
The paper proposes a methodological approach to determining the development directions of dairy cattle breeding, based on the application of economico-mathematical modelling. The purpose of the study is to clarify the methods of economico-mathematical modelling of dairy cattle breeding at the regional...
Proceedings Article
Research on the Development of Internal Control Environment Theory and its Constituent Elements of Enterprises in China
Jing Liu, Panting Nie, Lijia Huang
The control environment is a very important element of the internal control of enterprises. It plays a vital role in the implementation of enterprises internal control and has a profound impact on the survival and development of enterprises.
Proceedings Article
Study on the Rural Tourism and Construction of Small Towns in Hubei Province----Taking Tangchi Town,Yingcheng City as an Example
XiaoJing Qu
Based on the rapid development of rural tourism and increase of construction of small towns in our country, the promotion of rural tourism on the construction of small towns has become increasingly apparent. It is of vital significance to strive to develop the rural tourism and the construction of small...
Proceedings Article
The Factors of The Infuence on Audit Quality at The Inspectorate General of Ministry of Environment and Foresty
Yasinta Pritama, Tavi Supriana, Zainul Bahri Torong
The objective of the research was to analyze an Influence of expertise, independency, due professional care, time pressure, budget pressure, audit planning, and audit supervision on audit quality at the Inspectorate General of Ministry of Environment and Forestry. The population of this research is government...
Proceedings Article
The Transformation of Economic Structure in Gowa Regency
Muhammad Yahya, Sulfaidah, Fahreza W Muhammad
This study aims to analyze the transformation of Gowa’s economic structure and determine the potential sectors by using the GDP of Gowa and South Sulawesi in 2010-2017. The analysis technique used is shift-share analysis and Location Quotient (LQ).The results of the shift-share analysis show that there...
Proceedings Article
The Right for Victims and Sexual Offender: A Comparative Study
Sulbadana, AndiIntan Purnamasari
Article 10 of the Indonesian Criminal Code, explains the types of sanctions. However, Article 103 of the Indonesian Criminal Code provides space for regulations governing the types of sanctions outside it. One type of sanctions that is relatively new in Indonesia is the castration chemical sanctions....
Proceedings Article
Effects of Accrual Discretion, Accrual Levels, Opinions and Political Factors on the Management of SILPA of Local Governments (Efforts to Detect the Management of SILPA Approach Zero)
Abdul Rohman, Rochmawati Daud, Arista Hakiki
The Government of the Republic of Indonesia has carried out various reforms. The element of financial governance that is currently very important and is the concern of many parties is the field of reporting. The government has compiled regulations and policies related to accounting. Policies taken by...
Proceedings Article
Digitalization of Innovative Process: Evolution and Problems
S.L. Igolkin, A.Yu. Zhilnikov, E.A. Gubertov, I.A. Provotorov
The main objective of work became studying the impact of digitalization on innovative process through identification of evolutionary changes and definition of the main problems. The research of two interconnected concepts characteristic of digital economy is conducted – digitization and digitalization....
Proceedings Article
The Way to Enhance University Students’ Entrepreneurial Leadership
Hongjie Li
With the horn of “mass entrepreneurship and innovation” blowing up, as well as the introduction of relevant preferential policies for innovation and entrepreneurship, it has greatly stimulated the enthusiasm of college students to start a business. Entrepreneurship leadership is the ability of college...
Proceedings Article
Analysis of Approaches for the Measurement of the Spatial Digital Divide in Russia and Abroad
Julia Lyshchikova, Elena Stryabkova, Peter Likholob, Igor Zaitsev
Despite the increasing role and importance of digitalization at the present stage of development of the world economy, the problem of digital inequality is also worsening. From the point of view of sustainable spatial development of the economy, it is important to measure the digital inequality between...
Proceedings Article
The Moderating Role of Political Connections in the Relationship Between Board Characteristics and Intellectual Capital Disclosure
Belal Zidan Rimawi, Wan Fadzilah Wan Yusoff, Abu Sofian Yaacob
In light of the modern knowledge-based economy, companies have become increasingly dependent on intellectual capital. Companies have increased their dependence on intangible assets and changed the structure of their traditional assets. The traditional accounting standards and financial statements failed...
Proceedings Article
The Pricing Strategy with the Effect of Reference Dependence Under Monopolistic Competition
Hongzhou Zhu, Meihang Huang, Fengqin Zhu
As the consumers searching for the goods, it is very likely for them to use the strategy that choosing the product of the large firm as the reference point and compare it with the other products in order to purchase the most satisfied one. In the real world the market competition is most likely to be...
Proceedings Article
The Concept of Continuous Improvement from Perspectives of Hamka
Mohd Sadiq Mohd Mokhtar, Fadzila Azni Ahmad
Continuous improvement is the concept that has been extensively implemented towards the organization around the whole world. Continuous improvement or Kaizen has been the key to some developed nation such as Japan to achieve competitive successes. Islam is a religion that compromises all aspect of human...
Proceedings Article
The Impact of Mobile Payment on Non-Financial Performance of SMEs During the COVID-19 Pandemic
Yeney Widya Prihatiningtias, Najmi Wipraganang
This research aims to increase the use of Information Communication Technology (ICT) services to gain a competitive advantage. As a result, this study looked into the impact of long-term use of mobile payment apps on non-financial performance on SME performance during the COVID-19 epidemic. A quantitative...
Proceedings Article
Career Success: Analysis of The Dimensions
Wita Farla, Badia Perizade, Zunaidah, Isni Andriana
The background of this research is the individual’s need for success in his career. Career success is divided into extrinsic career success and intrinsic career success. The purpose of this study was to analyze the relationship between extrinsic career success and intrinsic career success. The population...