Advances in Economics, Business and Management Research

The paper analyzes current expenditure system of united territorial communities, which includes funding of education, culture, health care, social safety net, housing and community amenities, infrastructure development, which together ensure territories` sustainable development. It has been proved that...

This research aims to rate Panin Dubai Syariah Bank’s health level and to investigate whether there are result differences of bank health level using both methods. This study was conducted on PT Bank Panin Dubai Syariah Ltd. Financial Statements 2016 and 2017. The results of this study are: (1) When...

Currently, the economic development of countries is directly dependent on the full scale of digitalization processes. As a new trend in social development, digitalization has replaced informatization and computerization. On the scale of economic and social life of both a single country and the whole...

International Joint Venture (IJV) has been one of the main approaches to entering a foreign market in the last decade. Recently there has been a growing interest to examine the factors of successful IJVs in China and how these IJVs manage effectively with cross-culture from major developed countries....

At present, the problem of international public governance is increasing. The "Central - periphery" structure formed by the international strategy of "unilateralism", headed by the United States superpower, is not conducive to the stable development of global governance. In 2017 China advocated "The...

Jas’s Larch Inchworm is a pest that harms larch forest in Mongolia plateau. It is important to study the distribution of Jas’s Larch Inchworm outbreak area for effective prevention and control of larch disaster. In this study, the RS data were used to extract pests areas by the change detection-maximum...

In the performance evaluation process in public services, satisfaction measurement is an important element services where to provide better, more efficient, and more effective services is the ultimate goal based on community needs. It is expected that the Population and Civil Registry Service of Padang...

Since human beings entered the post-industrial society, leisure life has occupied an increasing proportion in people’s life. China began to implement the two-day system from May 1, 1995. With the continuous introduction of a series of policies and systems, the time of studying in school has been reduced...

With economic globalization and the deepening of international division of labor, multinational corporations have become an important part of the world economy. Different from the scope of business activities in which domestic enterprises are only distributed in one country, the scope of business activities...

Decisions in relation to planned food package materials to reduce and replace plastic materials are made in the initial phase of investments. Different alternatives of packaging resources and materials are assessed, which requires reviewing many factors. As there many factors are considered, the more...

This research starts from the problem of ethical dilemma that occurs due to informed refusal by parents or guardians of pediatric patients which has the potential to cause disability or death in children as an implementation of unlimited authority delegation to the family / guardian of pediatric patients...

This paper describes the impact of environmental turbulence on the company’s business model that has led to a global recession. What is surprising is that the cause of the 2020 recession is Covid-19, which is a health crisis, but has an impact on the world economic crisis. Background Problems: The world...

This research is motivated by the establishment of the SME Marketplace (SMP) platform as a provider of digital products for SME entrepreneurs. This study aims to plan a marketing strategy for the SMP platform by knowing segmentation, targeting, and positioning (STP) and e-marketing mix. This study uses...

This study investigates the relationship between pre-IPO firms’ earnings quality that is proxied by accrual quality (AQ) prior to the IPO, and their underpricing degree in their early days of trading. Our main argument is that pre-IPO AQ is one source of information risk that affect the degree of information...

This article is one part of research on strategies for developing the creative economy of urban fishermen in East Java Province. The research in this article focuses on efforts to prove the influence of Word of Mouth, Motivation, Destination Awareness, Destination Image, Destination Branding, Market...

Blended learning is a learning method that incorporates face-to-face lectures with online teaching. Online teaching can be used to distribute learning materials, assign and collect assignments; conduct quizzes, and also allows for discussions and provides feedback and other functions through the features...

One of the most important tasks in economy is to assess the economic efficiency of investment projects. Evaluation of the effectiveness of investment projects is of utmost importance at the pre-investment stage of the life cycle. However, the amount and nature of information available at this stage does...

Purpose of study: This study aims to identify the drivers of food waste and major countries contributing towards this global problem to contribute towards achieving the United Nations Sustainable Development Goals 2030 agenda. Responsible consumption and production (SDG 12) to ensure sustainable...

Enterprise Risk Management is an activity carried out in minimizing and preventing risks that occur in a company by identifying, planning, and strategies for achieving the goals of an entity. The purpose of this study is to examine whether there is an influence from company size, the concentration of...

Equal representation of women in the workplace is considered as a condition that is favorable to women’s interests and not only a demand for fairness or democracy. Increasing the participation and involvement of women in all fields of work has become one of the discourses that has been continuously debated...

Digital transformation has become extremely important for small and medium-sized (SME) manufacturing enterprises for revenue optimization and improving financial performance. However, there is little quantitative research on the mediating role of intellectual capital and the moderating role of government...

The integration of Artificial Intelligence (AI) is transforming college libraries from static repositories into dynamic, AI-enhanced environments that significantly improve user experience. AI technologies such as machine learning, natural language processing, and data analytics are redefining library...

Under the reform of budget performance, this research used a literature review to illustrate the crucial theoretical foundation of budget performance management. An inductive approach based on available research has reasoned the knowledge of blockchain technology. The technical principle of the blockchain...

As an intervening variable of coloration profitability, this study aims to ascertain the impact of capital structure on firm value. The research sample is. 15 corporations from 20 state-owned businesses listed on the Indonesia Stock Exchange (IDX) between 2010 and 2018 made up the research sample. The...

This study aimed to determine the feasibility study of oyster mushroom farming in Pandowoharjo Village, Yogyakarta. The present study also seeks to identify a suitable business strategy for oyster mushroom business farming. Pandowoharjo is well-known for the location of Jejamuran Restaurant, a unique...

High inflation, rising concerns around cost of living, the topic of finance and its related crises has seemingly been on the rise in the last few decades. Through understanding how financial/banking crises can be linked to inequality, it can be perceived as to whether inequality is simply inevitable...

The related party transaction model may exacerbate the operational risk of listed companies in terms of bargaining power, conversion of related investment costs, etc., which in turn may affect audit fees. Studies have focused on the impact of related party transactions on audit behaviour, with little...

Corporate philanthropy can influence stakeholders’ perception of a company. This study examines the relationship between corporate donations and the CSR report disclose format. Specially, we consider the moderating role of firm’s ownership type and we also investigate the moderating role of media attention...

His study aims to analyze the effect of board independence, board size, foreign ownership, institutional ownership, and gender diversity on board with control variable firm size, firm age, and leverage on firm performance measured by Tobin’s Q and ROA in manufacturing sector companies listed in Indonesia...

The study examined academic dishonesty among Accounting students from General and Islamic-based campuses. The main objective was to identify the causes, methods, and types of academic dishonesty commonly practiced by Accounting students. Through in-depth interviews, the study aimed to provide a clear...

This study aims to examines the phenomenon of electronic money and its impact on social change in urban areas described by Virilio’s acceleration theory. Data collection techniques through interviews with informants using electronic money applications in Garut Regency. The results showed that the impact...

The report exposes an idea to solve a problem of different hardware development board with various software modules that enter more actively in the educational process. This paper focuses on the establishment of an educational device, which is compatible with multiple sensors, modules and interactive...

Nearly 20 municipal governments have issued a house purchase limitation or purchase of upgrades to control housing prices rose too fast. Is it that the high house price is the responsibility of the government? This paper constructs the game model to answer the question. The study obtains the government...

Manufacturing village in minority areas is a new development mode of social community and regional economy based on traditional and outstanding handicraft of ethnic group its own. Because of handicraft industry, the village's service industry can be developed rapidly. So it not only broke the agricultural...

Mobile Number Portability (MNP) is the process by which a subscriber keeps his mobile phone number if he decides to switch between different mobile service providers (MSP). In this case, customers will not worry to inform their network of friends and family members that their number has changed every...

Owing to network externality effect is key characteristic of smartphone operating system, the vendor subsidizes app developer or consumer to extend market share. In this paper, using a two-period model framework, we study performance in cases of subsidizing developer and consumer separately. Then, the...

On December 23rd, 2016, the Ministry of Finance issued a new audit guideline "No. 1504 Auditing Standards for Chinese Certified Public Accountants - Communicating Key Audit Matters in Auditing Report." Based on the audit report of 84 A+ H-share listed companies in 2016, we investigated the cost and benefit...

Penglatan is a village located in Buleleng Regency. Most of the villagers traditionally manage dodol production in their house. Dodol is a sweet cake which is popular mostly for Balinese offerings in the ceremony and to be consumed afterward. The Penglatans produce dodol on a large scale and sell them...

China is the largest garment consumption. The garment industry has become an important part of our national economy, and it is closely related with people's life, consumption, production. It is an important reflection of development in economic and social. But with the deepening of economic globalization,...

From the aspect of the current situation of entrepreneurship cultivation for higher logistics management major students, this paper describes issues in the entrepreneurship cultivation mode and achievements in practical reform with the characteristics of local application Undergraduate. It sorts out...

This paper aims to examine the internal and external determinants of sharia banks profitability in Indonesia over the period 2010 – 2017. The bank profitability is measured by return on assets (ROA) as a function of bank-internal and external determinants. Using balances data set and fixed effect model,...

This study aims to determine the determination of school culture, and achievement motivation on tourism learning achievement. This study is an "ex-post facto" study with a sample size of 133 people. Data collection tool in the form of questioner and observation sheet, data analysis with simple regression,...

The purpose of this paper is to analyse the influence on Purchase Intention motorcycle of Yamaha Nmax in the city of Samarinda. This research uses quantitative approach by using path analysis processed with software SPSS Statistic 23 and Structural Equation Model (SEM) with Software AMOS 23. This study...

Blended learning in higher education is the basic mode preferred by both teachers and students. With the rapid development of MOOCs, teachers are exploring the ways to make use of MOOCs to create an effective blended learning strategies. However, specific attention for the general blended modes for college...

The study selected the textile industry in Shanghai and shenzhen from 2012 to 2016 as the research sample, and empirically studied the impact of business diversification and internal control on audit fees by using the data obtained from financial terminals and dibo database. The study found that business...

The purpose of this study is to obtain empirical evidence about the negative relationship between internal and external funding for manufacturing businesses. The study uses multiple linear regression with panel data for manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015....

With the advent of the marine era, the development of marine economy has drawn more and more attention from the coastal provinces. Marine industrial structure is an important factor affecting the growth of marine economy. Based on the situation of marine industry development in Jiangmen, this paper analyzed...

With the deepening of social network research, network diversity has been paid more and more attention. Based on the current background of China, this paper uses the main theories and methods of social network research to explore the impact of the diversity of small enterprises’ social network on innovation...

The Personnel Agency and Human Resource Development of Padang City revealed that in 2017, only 3.3% of local government employees were able to achieve the minimum performance target of 100. This study aims to find out the influence of the work environment towards employee performance. The population...

The Shanghai Cooperation Organization is one of the leading security organizations in the world; still, the current changes in the global integrational processes dictate the necessity of introduction of the financial components in every integration initiative. Hence, the analysis of the prospects of...

This article mainly researches the particular role of land in China economic development. There is no denying that China developed rapidly in past 30 years and land has played key roles in the development process. On one hand, Chinese governments utilize preferential policies about land to attract investments....

This study aims to identify data relating to Tourist Satisfaction towards Management of Home Stay inLumajang District.Guests who come to stay at the hotel hope to get the best quality of service. Hotel management strives to provide services to suit guests' expectations. Homestay management offers personal...

The article is devoted to the study of small enterprises’ risks in Russia. The surveyed enterprises incorporated at Voronezh region. However, the territorial scope of their activities is diversified; they have business relations with a wide range of domestic enterprises. This allows us to consider the...

The article presents the main types of concessions and their Russian application. The article covers the principal statements on financial and management accounting maintenance within a concession company. The importance of the accounting division into the financial and management ones is defined in...

The Muslim consumers in Indonesia who involved in several political street protests, boycotted a bread brand as the producer of this bread refused to be associated with their activities. This study aims to examine the impact of animosity on boycott participation, boycott motivation, attitude towards...

Land is a natural resource that is very valuable for human life. Limited land availability creates separate disputes for humans. The cases of land disputes in South Sumatra Province, according to the Head of the Regional Office of the National Land Agency, were 27 cases, 18 cases have been completed...

This article is devoted to one of the most actual problem of modern time — ethnic conflict. At the present time, a lot of definitions of ethnic conflict, its’ typology and causes are suggested. Different approaches to studying represent a problem for researchers because it’s not clear what criteria the...

The purpose of this research is to know the Tracer Study of the alumni profile and STEIs contribution to the competence of its graduates in the world of work (case study on the 2012 Batch of alumni). This study uses sampling from the data obtained by distributing questionnaires to 2012 alumni for the...

The industrial revolution 4.0 had transformed the way business organizations worked. Accounting educators needs to adapt with this situation by preparing students to have the ability to use information technology and be able to give insights from data, increase their expertise, be open-minded in facing...

The present article focuses on the issues of the application of digital banking to promote banking products and services. The authors compare budget expenditures of major banks on online marketing, analyze the rates of user engagement in the communities of major banks in social networking sites, conclude...

The article’s aim is to assess the factors determining the quality of urban spaces as districts, quarters, neighborhoods. Methodologically the paper juxtaposes the analysis of selected scientific literature, with that of the transformations of the city of Almaty (Kazakhstan) from the mid 20th century....

Fiscal expenditure is one of the important means for the government to regulate and control the macro economy. In different economic development cycles, adopting different fiscal expenditure policies will produce different expenditure effects. The fiscal expenditure policy needs to be optimized to clarify...

This study aims to determine (1) To determine the effect of completeness of facilities on patient satisfaction at the Koeloda Health Center. (2) To determine the effect of service quality on patient satisfaction at the Koeloda Health Center. (3) To determine the effect of the competence of medical personnel...

This paper investigated the numbers, taxonomy and vulnerability of the buildings in Southeastern Tibet and built pattern classes for difference types of buildings. Then we assessed the distribution of each type of buildings in every town based on 3D image pattern recognition, and made an event-based...

The study of the Chinese securities market is of considerable scientific interest due to its rapid development and limited knowledge of the subject in Russia. In China, as well as in Russia, before the beginning of economic reforms, securities markets were practically absent, which is why with the launch...

Indonesia’s food and beverage industry continues to grow and is expected to reach USD 3,221 million market volume by 2024. This growth was supported by emergence of various digital platforms for businesses to market their product at the online market. Utilization of social media as one of the platforms...

This study aims to determine the existence of market reactions that can be seen from the presence of abnormal returns during the dividend announcements in companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period and find out what factors influence the Cumulative Abnormal Return...

Blind boxes are nowadays new toys both native and abroad. People do not know what is inside before opening it. Recently, there are too many people who would like to spend money on them. In some first-tier cities like Shanghai, Guangzhou, almost every shopping mall has at least one blind boxes department....

Application of LPG for power generation in Indonesia can be replacing the usage of fuel-oil at the existing power plant. It turns out that LPG is also a flexible and low-emission alternative to other fuel types within power generation that equal with other natural gas such as LNG or CNG. The main LPG...

COVID-19 pandemic broke out at the beginning of 2020. Since then, it has spread all over the world. Restriction of its fatal effects demands understanding and management of human behavior, in order to mitigate the spread of the pandemic and deal with abrupt outbreaks across the globe. The objective of...

Local culture has remained a valuable commodity and activity for attracting tourists up to the present day. Tourism development is also aided by the creative sector, which is a component of the creative economy, which is intended to become a new engine for the national economy. Culinary art is exceptional...

This article aims to substantiate and search for ways to improve the organisational mechanism of land resource potential management. The land resource potential acts as the basis for achieving the declared by Decree of the Government of the Russian Federation No. 717 dated July 14, 2012 “On the State...

Cryptocurrency has become popular, and a large part of cryptocurrency is based on a technology called the blockchain. The consensus protocol is one of the important parts of the blockchain. Through the consensus protocol, the system performance of the blockchain can be judged. Therefore, the consensus...

The process of agrarian reform has a long history since the old order and the government that followed. The goal of agrarian reform does not end by simply dividing the land. The issue that is no less urgent is how the community (read: farmers) is empowered, develops, and sustains their farming business...

Women entrepreneurs, in general, and Muslim women, in particular, were potential sources that had not been touched much. The purpose of this study was to explain the effect of business principles on business performance mediated by entrepreneurial motivation on Muslim women entrepreneurs in Jakarta from...

In the dynamic landscape of higher education institutions, it is crucial for universities to understand the impact of Integrated Marketing Communication (IMC) on customers’ decision making (CDM) through Brand Reputation (BR). This study aims to examine the indirect relationship between IMC and CDM mediated...

Wanagiri village has a beautiful natural landscape, located above Lake Buyan and Lake Tamblingan, so it is very suitable for selfie tours. In Wanagiri Village there is also a waterfall that has been visited by many tourists. The addition of a butterfly garden in the location around the waterfall will...

The article is devoted to studying the possibilities and conditions for increasing the role of small business entities operating in the science towns territory in the process of forming and developing the regions innovation ecosystem. A bibliographic review of scientific views on interpreting the “innovation...

There has been a common phenomenon of rural population loss and rural development challenges throughout the process of industrialization and urbanization in developed countries, and these countries have implemented the rural revitalization strategy. As an important part of rural infrastructure, rural...

The goal of this research is to investigate the factors that influence students’ use of learning management systems (LMSs) in order to facilitate more efficient pedagogy in higher education institutions (HEIs). The data was collected through a structured questionnaire in online form from the students...

The manufacturing industry has been affected in multiple ways by the pandemic. To maintain competitive advantages and foster innovation, the manufacturing industry must embrace digitization more than ever before. Digital transformation initiatives in the manufacturing sector will be successful if they...

The transformation and enhancement of the manufacturing industry, along with the advancement of its international competitiveness, continue to be significant trends in the development of China’s manufacturing sector. In the context of the rapid development of the digital economy, it is necessary to explore...

This study examined the consumption function model of coastal communities. It analysed the variation of income allocated to consumption expenditure, sadaqah, and savings through digital payments in South Kalimantan Province, Indonesia. We argued that digital technology through digital payments could...

With the development of digital economy, digital transformation has emerged a new engine for Chinese enterprises to enhance their export competitiveness and improve their export advantages. This research searches and uses data from Chinese manufacturing A-share listed firms from 2009 to 2021 and employs...

For mitigating the ravaging effects of the COVID-19 pandemic on the economic interests of employees, employers, and governments, this paper discusses three human capital development strategies of reinventing, re-tooling, and re-skilling (3Rs) as effective ways of stimulating the economy including saving...

Women's equal employment encounters challenges such as gender-blindness in legal protection, a cultural environment where traditional conservative views are at odds with women's equal employment, the absence of international and domestic gender discrimination intervention links, and invisible...

As an important part of China’s carbon neutrality plan, the new energy vehicles industry has achieved rapid development in recent years, and several excellent new energy vehicle manufacturing enterprises have emerged, such as BYD. The corporate governance of such enterprises is a topic worthy of study....

In recent years, the theoretical research achievements in the management of academic circles in Europe and America and the practical management experience in the industry show that public servant leader plays a catalytic role in the healthy growth and harmonious development of enterprises. This paper...

In recent years, Nantong city has made great efforts to solve the problems of imbalance in the allocation of financial resources in urban and rural areas, and it has made great progress. It gives full play to the finance in promoting rural economic development with strengthening the guidance and support....

Recent developed tea plucking machines mainly bases on the shearing principle which cut the top of the tea trees with no selectivity. Automatic tea flushes plucking machinery is essential to tea harvest for high-quality tea manufacture, as labor cost increases rapidly in recent years. This paper focuses...

According to the characteristics of e-commerce enterprises in logistics outsourcing, this paper builds 20 index level indexes of e-commerce enterprise performance which reflects logistics outsourcing based on 9 criteria. Using the entropy weight method from both subjective and objective in the face of...

The article discloses the causes of the unstable state of the Russian economic system and the necessity of formation of an adequate control system. The control system adequacy is based on its ability to maintain parity of innovation and the digital economy, providing for the synergistic effect in order...

The market environment dictates to modern enterprises the severe conditions of competition, in which to survive and become a leader is possible only on the basis of timely strategic planning of activities. The current stage of the world economy development is characterized by a number of features indicating...

With the continuous development of society, investment has become an indispensable skill for everyone. The research on portfolio optimization has received more and more attention from the public. This paper first introduces the Prospect Theory model developed on the basis of expected utility theory,...

Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions,...

The article considers the features of the formation of a system for assessing the innovative activity of the South Russia regions, based on integral indicators and taking into account the criteria for absolute and relative innovation activity, the reasons for low innovation activity of Russian enterprises...

The purpose of this study is to find out: (1) women empowerment before and after the design and implementation of a family capital-based family entrepreneurship model towards sustainable development goals; (2) Potential of poor women in developing family entrepreneurship; (3) Opportunities for poor women...

In the article, information analytics is considered as an independent scientific and practical sphere of activity, located at the intersection of informatics, mathematics and the actual analytics that has been formed in the conditions of the information society. The history of formation and development...

This research aims to examine factors comprising students’ motivation to participate in shadow education in West Sumatera. In particular, this research focuses on the participation of secondary school students in shadow education. Data for this research were collected by using a survey questionnaire...

Unlicensed mining (PETI) can be defined as a mining business on all types of excavated materials with the implementation of its activities without based on the rules / rules of mining law authorized by the Central or Regional Government. Natural resource management is the right of the state to manage...