Advances in Economics, Business and Management Research

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30741 articles
Proceedings Article

Assessment of the Mechanism for Ensuring the Effectiveness of Marketing Activities

Marta Kopytko, Tetiana Arestenko
In modern economic conditions, managers, scientists and practitioners face the question of the development and application of quality principles, approaches, methods of competition and the latest technologies in managing the marketing activities of enterprises in the advertising industry. The organizational...
Proceedings Article

Comparison Study of the Pension Policies in China and the U.S.

Lingsong Li
Due to the continuous development of medical technology and the improvement of people’s living standard, the average life expectancy of people is also increasing. Many developed countries and some developing countries are now facing the increasingly serious problem of population aging, with the elderly...
Proceedings Article

STEM vs STEAM: Developing a New Teacher

A.S. Dorofeeva, A.O. Budarina, O.V. Parakhina
Interaction and interpenetration of scientific fields promote the concept of transdisciplinarity to play a key role in education. One of the most efficient practices of its implementation is believed to be STEM/STEAM-education which unites Science, Technology, Engineering, Arts, Mathematics into the...
Proceedings Article

Hydrodynamic Analysis of Hurricane Passing Through Single-family Houses with Three Different Roof Designs

Guangxi Maonan Bamboo Weaving as an Example

Zhenghao Li
Over the past decade, hurricanes caused by climate change have become more frequent. The aerodynamic performance of the house becomes increasingly important. This paper attempts to have a hydrodynamic analysis of the flow field form of wind around some single-family houses that are in different roof...
Proceedings Article

Research on Quanzhou E-commerce Enterprise Network Marketing Strategy Based on Big Data Precision Marketing

Linjing Chen
With the rapid development of information technology, Internet users are increasing day by day, which has further promoted the rapid development of e-commerce websites, and also enabled enterprises to more accurately grasp consumer data. Big data technology came into being against this background. This...
Proceedings Article

A Multi-group Analysis of the Impact of Lean Manufacturing Practices on Operational Performance: Does the National Culture Matter?

Le Nguyen Hoang
Although there are abundant studies addressing the technical aspects of lean manufacturing, few have been done to examine the influence of national culture on its effectiveness. Moreover, the “true” relationship between national culture and operational performance from practising lean manufacturing is...
Proceedings Article

Synergies between Artificial Intelligence, Sustainable Innovation, and Organizational Resilience: Evidence from Morocco

Rania Elouidani
This study examines the interaction between artificial intelligence (AI), sustainable innovation, and organizational resilience within the context of Moroccan enterprises, with a focus on the Souss Massa region. The objective is to analyze how these three dimensions interact and strengthen the competitiveness...
Proceedings Article

Beyond Tradition: The Implications of Quantum Management Theory for Modern Performance Management

Hongyi Song
The abstract of the paper discusses quantum management theory and its application in modern performance management. It addresses the limitations of traditional performance management models and suggests integrating quantum physics principles, particularly the uncertainty principle, to increase flexibility...
Proceedings Article

AI-driven Financial Decision-Making: A Bibliometric Review

Aradhana Sorout, Anil Anand Pathak, N. P. Singh
Artificial Intelligence (AI) has emerged to be a significant contributor in the field of finance. From algorithmic trading and robo-advisory services to fraud detection, AI-driven technologies are changing how people make financial decisions. It leads to a paradigm shift in the financial decision making....
Proceedings Article

The Impact of Credit Risk and Investment Risk on Banking Performance in Asia and Developed Countries

A. Novita Kurnia, Riskin Hidayat, Suleman Sarwar
This study investigates the impact of credit risk (measured by Non-Performing Loans or NPLs) and investment risk (including Loan to Deposit Ratio or LDR for liquidity, Capital Adequacy Ratio or CAR for solvency, and market volatilities) on banking performance (Return on Assets or ROA) in Asian countries...
Proceedings Article

Digital Transformation and MSMEs Performance: Mediation of Innovation and Competitive Advantage

Apriyanti Apriyanti, Ida Puspitowati
Digital transformation has become an essential strategy for micro, small, and medium enterprises (MSMEs) to remain competitive in an increasingly digitalized economy. However, empirical studies exploring how digital transformation drives performance through innovation and competitive advantage particularly...
Proceedings Article

A case study of energy-efficient strategies for substation building in hot and humid climate zone

Dishan Yang, Xiaoyu Huang, Yubin Lin, Jinbo Zhang, Chenyuan Zheng, Feng Shi
Buildings in China account for 45.5% of the country’s total energy consumption. As part of the electric infrastructure, substation buildings house large-scale equipment prone to over-heating, necessitating substantial energy for cooling. In this study, we aimed to investigate the energy-saving potential...
Proceedings Article

The Impacts of Business Model Innovation on Enterprise Development: Taking East Buy Holding Limited as an Example

Yingfei Xia
Nowadays, Internet is very developed, so plenty of enterprises choose to expand new sales channel, which is e-commerce. This study is going to explore the impact of business model innovation on enterprise development. The study adopts case study to analysis a specific company: East Buy Holding Limited....
Proceedings Article

Analysis of the Spatial Morphology Characteristics of Urban Built-Up Areas in Shanghai

Wenlong Yu, Fanqiang Gao, Jiahai Liu, Chao Zhang, Xiaolei Ju, Bin Li, Xiangyang Cao
The morphological characteristics and spatial patterns of urban built-up areas reflect the characteristics of urban development. This paper takes Shanghai as the study area, uses the landscape pattern index to analyse the morphological characteristics and spatial patterns of urban built-up areas from...
Proceedings Article

Research on the Innovation of Applied Talent Cultivation Models in the New Era from the Perspective of Industry-Education Integration: A Case Study of BIM Curriculum Reform

Siyu Chen, Peng Liu
In the context of the transformative demands of the digital era, higher education institutions are confronted with the significant challenge of aligning academic training with industrial needs. This study proposes a novel Four-Stage Collaborative Model for Industry-Education Integration, grounded in...
Proceedings Article

Number of IPO Review Issues and Firms’ Stock Market Performance

——Take the Science and Innovation Board as an Example

Youlin Feng
The result of IPO value audit is not only a key factor affecting whether the enterprise can be listed, but also an important reflection of the enterprise’s own operating conditions. Referring to Zhang Guangli’s (2019)[5] article in Economic Research, this paper focuses on the IPO value audit opinion...
Proceedings Article

From Memories to Meaning: How Halal Tourism Experiences Shape Destination Affinity

Dian Prihardini Wibawa, Yanto Yanto
This study investigates the factors influencing memorable halal tourism experiences and their impact on Destination Affinity. Focusing on Halal-Friendly Facilities, Cultural Sensitivity, Safety and Security, Accessibility of Halal Information, and Spiritual Fulfillment, the research employs a descriptive...
Proceedings Article

Information System Success Model: A Systematic Literature Search and Bibliometric Analysis

Edi Firdaus, Munir Munir, Puspo Dewi Dirgantari, Chairul Furqon
Research on the topics of successful e-learning information systems has been carried out a lot. However, an analytical study using bibliometrics for the topic of the success of an e-learning system has never actually been carried out. This study aims to uncover emerging trends and explore the intellectual...
Proceedings Article

Comparing the Performance of Four Regression Models in Predicting Stock Returns

Zimu Tang
In recent years, stock market investment has seen rapid growth, yet many investors may lack sufficient relevant knowledge. This article aims to help investors achieve higher returns by comparing the predictive results of several models. Using four regression models in ML algorithms, namely LightGBM,...
Proceedings Article

Optimization and Theoretical Exploration of Intelligent Advertising System Based on Big Data and Artificial Intelligence

Lan Shi, Dandan Lu
Intelligent advertising combines AI and big data technologies to achieve accurate placement of personalized advertising content by analyzing user behavior and preferences. This paper introduces the construction concept of AdMind, a smart advertising platform, which realizes the whole-process intelligent...
Proceedings Article

Is it a stress Buffer or a Cognitive Catalyst?--Deconstructing the Double-Edged Sword Effect of AI Consciousness on Employee Adaptive Performance

Guohong Deng, Li Hui
Against the backdrop of the widespread application of artificial intelligence (AI) technology in the workplace, employees’ cognition and attitudes toward AI—namely AI awareness—have increasingly become a key factor affecting their work adaptability. Based on the cognitive appraisal theory of stress,...
Proceedings Article

Creating a Model of Effectiveness Evaluation for the CEFE Method Entrepreneurship Training with Logic Model Approach and Based on Participant Needs

Sawidji Widoatmodjo
Entrepreneurship training interventions are the government’s choice in many countries to overcome their inability to provide job opportunities for their citizens. The Indonesian government uses the CEFE Method to provide entrepreneurship training to entrepreneurs in the trade, dairy, batik, and furniture...
Proceedings Article

The Role of Agricultural Extension Workers in Urban Agriculture Development During the Covid-19 Pandemic in Yogyakarta City, Indonesia

Retno Wulandari, Roso Witjaksono, Ratih Ineke Wati
To support urban agricultural development, the role of an extension worker is needed, where this role is needed to build farmer attitudes and participation towards, especially during the Covid 19 pandemic. The aims of this study were to describe urban agricultural activities carried out by farmers and...
Proceedings Article

Study On The Construction Of University Library Information Commons In Network Environment

Maoli Xu
Library 3.0 is a new concept about improving the traditional library's service. The study of Information Commons in library 3.0 environment has lots of meaning, which make the library service theory transfer from "resource or technology is central" to "the user is central". This is the trend of library's...
Proceedings Article

Study on Public Service for Border Minority areas in China: Taking Hekou County as An Example

Han Quanfang, Huang Xiaolong
Borderland as a particular area of social public services is the material, cultural and psychological bases of stable frontier minority areas. In this paper a case study on Hekou County border ethnic autonomous county in Yunnan province, China, deeply analysis of public services in frontier minority...
Proceedings Article

The Analysis of Bank Mobile Payment Project's Schedule Management Based on Improved Critical Chain Method

Cheng Peng, Liang Song
Bank's mobile payment project schedule management is a crucial part in project management. It is not only related with the development cost of the project but also affects the cost of benefit in the late stage of the project. It is a crucial guarantee to grasp the first opportunity of the market. The...
Proceedings Article

Research on the Relationship between Internal Control and Financial Performance--Social Responsibility as the Intermediary Variable

Xian Wang, Shi-Ping Guan
This paper chooses the related data of the listed companies from 2011 to 2015 as the research sample and social responsibility as intermediary variable, and analyzes the relationship between internal control and financial performance. The results shows: there is a significant positive correlation between...
Proceedings Article

Mechanism of information model development for company brand assessment within marketing strategy

Galina Astratova, Evgenii Sinicin, Elena Toporkova, Ludmila Frishberg, Irina Karabanova
Intellectual property is one of the main components of a marketing strategy in the assessment of a brand value.
Proceedings Article

Marketing of Cilembu Sweet Potato Seeds in the Cybernetics Era through the Content of Dongeng Hui Cilembu

Susanti Agustina, Wina Erwina
This study is aimed to describe the role of folktale as indigenous knowledge that are communicated from generation to generation from the older to the younger in building Cilembu sweet potato cultivation system based on local wisdom. The spoken culture of Dongeng Hui Cilembu (Tale of Cilembu Sweet Potato)...
Proceedings Article

The Effect of Employee Competence on the Reliability of Financial Statements

R. Ait Novatiani, R. Roosaleh Laksono
Often we find that the financial statement presented by a company occurred inaccuracy of time in preparing financial statements, causing delays in decision making. Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable...
Proceedings Article

The Implementation of Budget Model Programme in Forming the Primary School Operational Assistance Budgets

Maman Rusmana, N. Leni Sri Mulyani
School operational assistance is one of the government assistance programs given to the school to reach the compulsory education completion. This study aimed to determine the effectiveness of such assistance to the equitable teaching learning process. The
Proceedings Article

Study on Nutrient Loss Characteristics of Bamboo Forest in Different Configuration Mode

Wei Shen Zhao, Shuang Wang Wen, Ran Wang, Gang Li
bamboo is an important forest resources in South china. This paper selects the pure bamboo forest, bamboo forest, bamboo Tong Yang Yang Tong - Hemerocallis mixed forest model, the surface of three kinds of configuration modes under the condition of rainfall runoff and nutrient loss (nitrogen and phosphorus),...
Proceedings Article

Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin

Sri Ernawati, Jumirin Asyikin, Wahyu Sapto Rini
This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to...
Proceedings Article

Network Game Simulation Research on “South China Sea” Economic and Trade Cooperation Based on Reciprocal Model

Chang-Ping Zhao, Rui Li, Xiao-Jiang Xu, Yu Gong
According to the economic and trade cooperation network of the stakeholders of the South China Sea, the paper built a reciprocal network game analysis model based on the reciprocal model. And the influence of national type (the degree of altruism or egoism), the belief in the goodwill of other countries,...
Proceedings Article

The Approach to Measuring and Assessing the Intensity of Iinnovation Activity at the Macro Level

B.L. Lavrovskiy
The approach to measuring and assessing the intensity of innovation activity is based on the ratio of investment efforts and indicators of labor productivity dynamics caused by them. Two methods based on this approach are proposed. In one of them the innovation activity intensity is measured via decomposition...
Proceedings Article

Backward and Forward Linkages of Productivity Effect from Foreign Direct Investment

Suyanto, Yenny Sugiarti
Productivity related to foreign direct investment (FDI) has been examined for the last two decades, but the findings are mixed. This paper contributes to shed the light by analyzing the backward and forward linkages of FDI-related productivity. By estimating manufacturing firms of Indonesia, the results...
Proceedings Article

Evaluation of Financial Competitiveness of the Listed Insurance Companies

Dongchuan Lin, Wen Shao, Miao Xu, Ying Chen
This paper through the combing of the relevant literatures of financial competitiveness of enterprises, combined with the financial characteristics of the insurance industry, build an index system to evaluate the financial competitiveness of listed insurance companies. Through the method of factor analysis,...
Proceedings Article

Viewing the World Significance of the Thought of "A Community of Shared Future for Mankind" from the Perspective of the Manifesto of the Communist Party

Haining Hu, Ting Jiang, Lei Shi
From the view of safeguarding the common interests of mankind, coordinating the inherent contradictions of the development of human society and paying attention to the living circumstances of modern individuals,"a community of shared future for mankind" and "community of freeman" have common theoretical...
Proceedings Article

Effectiveness of Underdeveloped Regional Development Policies in East Java Province to Reduce Interregional Gap

Ali Maskur, Ike Arni Noventi, Martina Purwaning Diah
This study aims to examine the policy effectiveness of the development of underdeveloped region in Indonesia. Bondowoso district was chosen as a locus due to its status as one of the underdeveloped region. The policy effectiveness was examined according to the achievement of the underdeveloped region...
Proceedings Article

The influence of remittances on macroeconomical figures in Ukraine

Oleksandr Chernyak, Yevgen Chernyak, Yurii Horobets
During last ten years an increase of amount of the remittances, as well as its importance among the sources of foreign capital in the list of developing countries, is mentioned. The share of remittances in GDP of some countries grew so dramatically, that it caused the economical dependence from their...
Proceedings Article

The Computer-Based Examination in China’s Higher Education: Policies, Advantages and Problems

Chanting Chen
China’s educational industry is undergoing the informatization process under the background of the scientific development, the big data application and the integration of international education market. This paper, based on previous situation, firstly reviews a series of educational informatization policies...
Proceedings Article

Distribution of local expenditure for sustainable development of united territorial communities (economic and mathematical approach)

Lidiіa Horoshkova, Ievgen Khlobystov, Liliya Filipishyna, Damir Bikulov
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...
Proceedings Article

Bank Health Level Analysis Using CAMELS and RGEC Methods on PT Bank Panin Dubai Syariah Ltd.

Barbara Gunawan, Khairunisa Maynora Arvianda
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...
Proceedings Article

Competency readiness of labor resources to digital economy

M.I. Plutova, E.E. Lagutina, I.V. Sadkova
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...
Proceedings Article

Identifying and Managing Key Success Factors for Sino-Estonian Joint Ventures

Jiani Xie, Yuhan Hu, Yangxinran Sun
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....
Proceedings Article

The Belt and Road Initiative

Liu Hong, Jiang Dalong
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...
Proceedings Article

Analysis of spatial distribution of Jas's Larch Inchworm outbreak area

Xiaojun Huang, Yaowen Xie, Yulong Bao, D. Enkhnasan, B. Ganzorig
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...
Proceedings Article

The Influence of the Effect of Service Quality and Employee Performance on Community Satisfaction in the Population and Civil Registry Service of Padang City

Yulius Hafiz, Syamsir
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...
Proceedings Article

Study on College Students’ Spare Time Management

Chunming Xu, Can Wang, Nan Yang
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...
Proceedings Article

Income Tax and Capital Structure of Multinational Corporations

Deqiang Deng, Rui Shao
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...
Proceedings Article

Replacing Plastic: An Assessment of New Material for Food Production Package to Re-Engineer Packaging Industry Based on Multi-Criteria Analyses

Dikky Indrawan, Stevia Septiani
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...
Proceedings Article

The Principle of Best Interest and Harm Principle as the Basis for Limitation of the Role of Informed Refusal by Surrogate Consent in Pediatric Patient

Agus Suprapto
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...
Proceedings Article

The Mediating Role of Dynamic Capabilities and Business Model Innovation on the Relationship Between Environment Turbulence and Firm Performance

Dudi Hendra Fachrudin, Agus Rahayu, Nanang Fattah, Lili Adi Wibowo
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...
Proceedings Article

Business to Business Marketing Strategy Planning for the SME Marketplace of XYZ

Fahmi, Maya Arianti, Herry Irawan
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...
Proceedings Article

Pre-IPO Accrual Quality and Under-Pricing in the Indonesian Market

Yanthi Hutagaol-Martowidjojo, Mookung Kim
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...
Proceedings Article

Strategies for the Creative Economy Development of Urban Fishermen in East Java: A Multivariate Analysis Perspective

Achmad Yanu Alif Fianto, Candraningrat
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...
Proceedings Article

Analysis of Students’ Satisfaction in Learning Government Accounting

Blended Learning Vs Traditional Learning

Dewi Pebriyani, Ade Elsa Betavia, Vita Fitria Sari
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...
Proceedings Article

Formalization of Requirements for Spatial Development Investment Projects

Vladimir Kalugin, Aleksandra Dubskaya, German Poddubny, Eugeniy Bukhvald
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...
Proceedings Article

Uncovering Challenges in Meeting SDG 12.3 Targets: A Comprehensive Examination of Factors Contributing to Food Waste

Dilip Kumar, Abhinav Kumar Shandilya, Sajjan Choudhuri
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...
Proceedings Article

Enterprise Risk Management Disclosure: Evidence from Banking Companies Listed on the Indonesia Stock Exchange

Sri Rahayu, Lenirra Indri Supriatna
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...
Proceedings Article

Women Workers Career Development Challenges and Strategies: An Explorative Study

(Case Study of Women Workers in Mining Companies in Indonesia)

Ivonia Reigita Shandy, Elok Savitri Pusparini
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...
Proceedings Article

Navigating the Digital Era: Role of Intellectual Capital in Enhancing the Financial Performance

Farah Akhtar, Abdelhak Senadjki, Vikniswari Vija Kumaran
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...
Proceedings Article

Digital Payment Ease and Service Quality in MSMEs: Trust as a Mediator of Customer Satisfaction

Hengki Mangiring Parulian Simarmata, Darwin Lie, Nagian Toni
This study examined how service quality and digital payment ease affect customer satisfaction in micro, small, and medium enterprises (MSMEs) in Simalungun Regency, Indonesia, with customer trust as a mediating variable. A quantitative explanatory design was applied, involving 319 digitally active MSME...
Proceedings Article

The Effect of Tax Aggressiveness and Cost of Debt on Company Performance with Political Connections as a Moderator

Arniati Arniati, Alvina Putri Nur Anisa
This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness...
Proceedings Article

Research on Sci-Tech Finance Efficiency and Influence Factors in Chengdu

Maoju Huang, Renquan Huang
At present, the allocation efficiency of Chengdu’s sci-tech finance resources, along with the alignment between its service system and the demands of sci-tech innovation, still lacks quantitative verification. There is an urgent need to examine the efficiency of the city’s sci-tech finance system. Based...
Proceedings Article

Building the AI-Driven Library of Tomorrow: Strategies and Perspectives

Abira Chakraborty
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...
Proceedings Article

The Influence of Employee Satisfaction on Occupational Fraud with Compensation Suitability as a Moderating Variable

Sandhika Araya, Martdian Ratna Sari
This study aims to analyze the effect of employee satisfaction on occupational fraud, with compensation appropriateness as a moderating variable. This study was conducted on 109 employees in West Java and DKI Jakarta using a quantitative approach. The results showed that employee satisfaction negatively...
Proceedings Article

What Competitive Advantage in the Era of Generative Artificial Intelligence?

Aissa Hireche
Since its emergence, strategic management has undergone continuous change and disruption. However, the advent of artificial intelligence (AI), and especially generative artificial intelligence (GAI), has brought about an unprecedented upheaval. GAI is not merely a technological advancement;...
Proceedings Article

Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform

Chen Yuhua, Hasri Mustafa, Feng Ziqin, Rosmila Senik
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...
Proceedings Article

Capital Structure as a Mediating Factor in the Profitability and Firm Value Connection

Akhmadi, Enok Nurhayati, Muhamad Miftahul Rahman
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...
Proceedings Article

Business Feasibility and Development Strategy of Oyster Mushroom Farming in Pandowoharjo Village, Yogyakarta

Bernadus Tresno Sumbodo, Torikul Mujamil, Dudi Ducati, Siti Rochmah Ika
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...
Proceedings Article

Financial Crises and Inequality: Exploring the Relationship between Delinquency and Greater Polarization

Jiaxuan Lan, Jiewen Lei
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...
Proceedings Article

A Study of Related Party Transactions, Operational Risks and Audit Fees from the Perspective of the Nature of Ownership

Xia Zhu, ZiHui Zhao
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...
Proceedings Article

Corporate Philanthropy and Corporate Social Responsibility Report Disclosure

Weilong Zhao
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...
Proceedings Article

The Effect of Corporate Governance on Firm Performance in the Manufacturing Sector in Indonesia and Singapore

Graciela Gunawan, Liliana Inggrit Wijaya, Endang Ernawati
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...
Proceedings Article

Morality: A Bulwark for Accounting Students’ Academic Cheating

Heni, Falikhatun, Payamta
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...
Proceedings Article

Less Cash Society Movement: The Impact of Using E-Money on Social Changes

Eldi Mulyana, Tetep Tetep, Nizar Alam Hamdani, Indra Cahya Uno
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...
Proceedings Article

Applying Built-in Virtual Personal Assistant for Educational Equipment

Jinghui Yang, Yavor Stefanov, Zhe Li, Kesheng Wang
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...
Proceedings Article

Is High Housing Price the Responsibility of the Government?

Xuefeng Zhang
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...
Proceedings Article

The New Industrial Structure of Manufacturing Village and Social Relations Changes in Minority Areas:A Case on Village Xinhua in Yunnan

Xiaobo He
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...
Proceedings Article

Switching Factors In Mobile Service Providers: A Qualitative Study From An Arab Country

Kamel Rouibah
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...
Proceedings Article

Subsidy strategy analysis of operating system vendor with network externality effect

Xiaofeng Zhang, Xiaojuan Zhang, Chunhui Cao, Hongcai Dai, Haixu Song
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...
Proceedings Article

The Benefit of Adding Key Audit Matters to the Auditing Report

Hao Li
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...
Proceedings Article

Developing Dodol Based Destination in Penglatan Village, Buleleng Regency, Bali

Ni Made Ayu Sulasmini, I Wayan Pantyasa
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...
Proceedings Article

Discussion on Application of the Garment Industry Logistics Informatization

Wei-Xia Yang
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,...
Proceedings Article

Study on Local Applied Undergraduate Logistics Management Entrepreneurship Cultivation

Lipeng Feng
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...
Proceedings Article

The Determinants of Bank Profitability: Empirical evidence from Indonesian Sharia Banking Sector

Dedi Supiyadi, Meta Arief, Nugraha Nugraha
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,...
Proceedings Article

Determination of School Culture and Achievement Motivation to Tourism Learning Achievement Learning

I Putu Gede Parma, I Nyoman Natajaya, Ni Nyoman Lisna Handayani
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,...
Proceedings Article

The Effects of Brand Prestige and Brand Familiarity with Brand Awareness on Perceived Quality and Purchase Intention For Users of NMAX Yamaha Motorcycle in East Kalimantan Indonesia

Arkas Viddy, Rafiqoh, Tandi Kadang, Fitri Angriani
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...
Proceedings Article

A Study on Blended Modes for College English Teaching Based on MOOCs

Yujie Liu
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...
Proceedings Article

Business Diversification, Internal Control and Audit Fees-- Empirical Evidence from the Textile Industry

Sun-Lei Yang, Mei-Xin Xu, Jin Dong, Yu-You Huang
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...
Proceedings Article

Analysis of Correlation Between Internal Financing and External Financing (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during 2010–2015)

Hanny Goenawan, Gede H. Wasistha
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....
Proceedings Article

Analysis of Industrial Structure of Marine Economy in Jiangmen City Based on Multistage Deviation - Share Analysis Method

Jing ZHANG, Jian-Hua XIAO
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...
Proceedings Article

Research on the Relations between Network Diversity and Innovation Performance of Small Technological Enterprises---- Moderating Effect of Technological Turbulence

Yi Li, Qiu-Yan Tao, Run-Han Yue
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...
Proceedings Article

Impact of Work Environment on Employee Performance in Local Government of Padang City

Prima Fithri, Putri Ayu Mayasari, Alizar Hasan, Eri Wirdianto
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...
Proceedings Article

The SCO Financial Mechanisms: Risk Analysis and Development Prospects

Olga G. Lebedinskaya, Svetlana G. Babich, Mikhail V. Karmanov, Sergey S. Shituev
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...
Proceedings Article

An Analysis of Land's special role in China’s regional development

Shi Dingsen
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....
Proceedings Article

Tourist Satisfaction towards Management of Home Stay in Lumajang District

Dewa Ketut Sujatha, Ni Desak Made Santi Diwyarthi
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...
Proceedings Article

Small Business Risks — Entrepreneurs’ Assessments

Yuri. I. Treschevsky, Elena V. Nikishkina, Nikita A Klimov, Pavel D Nikulnikov
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...
Proceedings Article

Basis of Financial and Management Accounting Formation Within a Concession Company

T.O. Grafova, I.A. Tishchenko, O.A. Mishchenko
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...