Advances in Economics, Business and Management Research

The financial concern of managers at all levels is making decision based on the firm’s budgeting information. Indeed, management accounting is the process of identifying, measuring, analyzing, interpreting and communicating information to managers for the pursuit of an organization’s goals. One of the...

International Trade has an undeniable influence on the economic progress of all nations. It focuses on how resources are allocated among countries. Everyone worldwide can access the benefits of skilled manufacturing at competitive prices and high quality. International trade creates a more favorable...

The purpose of this study was to determine the effect of formal education and on-the-job training on the competence of prospective employees at Sukabumi District Job Training Centers. Quantitative research is the method used in this study. A total of 128 respondents were sampled in this study. The purposive...

This research compares the liquidity ratio to the cost of capital (CR), profitability (ROA), leverage (DER), and corporate value (PBV). The study’s population consists of seven retail trade enterprises that are publicly traded on the Indonesian Stock Exchange. We employed purposeful sampling in this...

The use of chatbot applications as virtual customer service can help potential online store visitors before making transactions due to time constraints in serving customers, ordinary humans cannot answer questions or serve customer requests at any time. Prospective visitors can communicate with the seller...

Technology advancements have the ability to boost productivity and create new markets. High-tech products will occupy a significant role in international trade along with the advancement of technology. Therefore, studying the comparative advantages of countries over technological commodities is essential....

This study mainly focused on the job satisfaction and employee retention in hotel industry. The researcher gathered the primary data from the 3-star, 4-star and 5-star hotels at Cauvery delta region. The snowball sampling techniques is adopted by the researcher to collect the data from the sample respondents....

Research purpose: Many scholars have long been arguing that digital divide is defined as the terms to differentiate between those who have access to digital technology and those who have not. That is also the case for the tourism industry in general and the hotel sector in particular. ...

Over more than four decades since the initiation of China’s reform and opening-up policies, significant transformations have occurred in the dynamics between rural and urban regions. The process of industrialization and urbanization has given rise to a range of challenges in rural areas, including heightened...

600H fenders with a distance of 9.56 between fenders and the number of fenders being 6 Ulee Lheue Harbor is located in Meuraxa District, Banda Aceh. The Ulee Lheue Ferry Port has water facilities in the form of fenders, bolders, breasting dolphins, mooring dolphins, and catwalks, however, the water facilities...

This research employs the Systematic Literature Review (S.L.R.) method to analyze E-Commerce trends in Indonesia, focusing on adaptation and consumer behaviour. The study results show that the adoption of e-commerce in Indonesia has significantly increased, driven by the growth of digital infrastructure...

In this paper, we explore the potential of integrating industrial heritage protection and utilization into the graduation design of architectural projects. We conducted a detailed case study analysis on the protection and renewal planning and design of Yiliang Station on the Yunnan Vietnam Railway. After...

In recent years, with the rapid popularization of the Internet and the emergence of a large number of Generation Z people, traditional clothing brands have gradually lost their competitiveness in the market and have been surpassed or even replaced by emerging clothing brands. This paper aims to put forward...

Due to substantial investment, long duration, complex interest relationship, and etc., there exist many financing risk factors for BRT projects, and risk disposal without prior meticulous analyses on those factors may possibly lead to project failure. In this study, Hall three dimensions structure model,...

Language is the carrier of culture. Culture is the core content of national life and value. Due to the large difference between Chinese and Western cultures, cross-cultural communications often fail between peoples from different cultures due to the cultural conflicts. In this article, the author put...

Market prices were affected by the market-agents. The market-agents behaved as many factors, such as the behaviors of the market players, the hot money etc., which cause the variation of the market prices. Based on the behaviors of the intermediate merchants of the market, the paper applies the complex...

Innovative model is a neededly requirement for the development of cultural and creative industry at this stage. In regard to the innovation development of cultural and creative industry, on the one hand needs the developed material basis, multi-open social environment, on the other hand needs the cultural...

The best of Indonesian tobacco produced in the district of Temanggung, Central Java. However, condition of tobacco farmers there turned out to be far from prosperous. Data from the official website YLKI (2008) mentioned that the wages of farmers and farmer workers on average only about Rp413.374 / month....

With the development of information technology, there is the rapid growth trend of agricultural information resources on the Internet, which has great significance to evaluate the efficiency of utilization of agricultural information resources on internet. Take the 100 agricultural sites in Guizhou Province...

Development is a necessity that brings many benefits to the community. And that indeed is the purpose of development is to provide welfare and benefits to the people and our society. As the construction Waduk Jatigede which has a very good purpose, to provide welfare to the community, especially for...

In the gradual process of our transition economy, it presents the phenomenon that financial low efficiency and economy of the high-growth coexist. It's believed in the article that under the condition that our country implements strong control over financial policy with unique high savings, financial...

Financial information has a weakness in biases as a reference in decision making by investors. Nonfinancial information is needed to supplement financial information to show a company’s overall profile. This study aims to analyze the level of nonfinancial information disclosure and influence of prospector,...

Reasonable service pricing is a key factor for express enterprises to gain competitive advantage. The market demand uncertainty makes the pricing problem more complicated. This paper establish a Generalized Bertrand pricing model based on effect mean, which regard market demand as a random variable and...

Libraries in the modern era like today already cannot run away from information technology, for whatever reason dross library need even inseparable from information technology. So that the library can apply information and communication technology with the necessary readiness appropriate, to assess the...

Modern society is a law-governed one based on credit. As the product of consensus among stakeholders, standards play an important role in social and economic activities. The article examines the way and mechanism that standards help building credit among stakeholders involved in social and economic activities,...

In today’s world, islands have been hot spots for global tourists due to their unique natural landscapes and cultural environments. Thus, how to develop the island tourism sustainably becomes a worthy question to explore. So far, few studies discuss the island tourism from the perspective of system science....

As one of the most important growth modes of modern enterprise development, diversification has always been the focus of research in the field of strategic management. Diversification can improve the market value of the enterprises by making full use of their internal advantages. However, diversification...

Based on the analysis of the formation of the residual oil in the area , combined with the fine geological and multidisciplinary research results, summed up the main types of remaining oil, combined with dynamic and static data, used some measures such as cyclic flooding, fracturing, profile control...

In recent years, flipped classroom teaching mode has been widely used in College English teaching. In view of its disadvantages, this paper attempts to reform the existing flipped classroom teaching mode of College English by using maker education concept, personalized teaching theory and cooperative...

The development of criminal punishment in today’s world to experience dissatisfaction and frustration against the criminalization of existing mechanisms, because it felt unable to satisfy the justice and the objectives to be achieved, preventing and combating crime. The purpose of punishment in practice...

The government in formulating policies to distribute the Balancing Fund, evaluating regional financial performance, drafting the State Budget and Expenditure Budget (RAPBN) and meeting other needs, such as state financial statistics, facilities needed to validate, collect, process, analyze data, and...

This article discusses the problems of developing a methodology and methods of accounting and the formation of accounting and analytical support for the company’s management under conditions of economic processes digitalization, consisting in the lack of terminology unity, the need for a systematic approach...

Along with the tremendous growth of international operations, more and more expatriates have to be dispatched to the overseas market places. However, expatriate’s failure still remains in a higher rate. Expatriates’ failure not only can incur the loss of company sales and profits, but also negatively...

This research aims to provide advice to policy makers to increase the number of women on the board of directors with the aim of improving company performance. The purpose of this study is to look at the effect of women in the board of directors on company performance. Previous studies that have been...

Global economy, national economic systems, regions and industries, business-structures have advantages, taking part in integration processes. The aim of the article is to study the influence of integration processes of different levels on the results of economic agent’s development. The dialectical method...

At the present stage of development of our state, there is an increase in problems in the functioning of enterprises. Deteriorating political and economic instability only exacerbates already existing problems. Enterprises suffer from a lack of funding from investors, legislative and economic restrictions...

Facebook’s efforts to launch its Libra cryptocurrency elicited heated debates over who will control money in the future, major economies have started to examine how central bank digital currencies could become reality. In this paper, clear boundaries between central bank digital currency and cryptocurrency...

The study uses Google Scholar search engine to show an unjustified boom of Post-Soviet publications on the investment attractiveness of various territories and objects, which are several times higher than the number of publications from non-CIS countries. It is shown that the most popular approach to...

With economic globalization sweeping through every country in the world, liberalized regional economic integration, financial globalization, product globalization, liberalized international trade, liberalized international investment is deeply impacting and affecting all countries in the world, bringing...

The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses...

In various countries in the world, goods for exhibitions, conferences or other international events are included in the temporary import scheme, which means that the goods are re-exported again when the event is finished. The amount of import duty for imported goods is also different from ordinary imported...

This study aims to analyze the efficiency level of commercial banks listed on the Indonesia Stock Exchange for the period between 2015 and 2019 and to analyze the efficiency level of commercial banks according to bank groups based on bank core capital. This type of research was quantitative research....

The purpose of this research was to investigate the effect of market orientation and learning orientation on MSMEs business performance in West Jakarta, with innovation as a mediating variable. The sample selection method in this study used the judgment sampling with a sample of 130 respondents who were...

This research was conducted because it aims to analyze the role of digital marketing on home industry sales. This study uses a qualitative analysis approach. The object of this research is the Home Industry of convection products in the city of Sidoarjo. Data was collected by means of library studies...

Study this aim for analyze influence ratio finance which includes net interest margin (NIM), cost operational to income operations (BOPO) and loan to deposit ratio (LDR) to profitability return on assets (ROA). Method analysis used is the panel data with cross section 4 (four) commercial banks in Indonesia...

To promote low-carbon living, the Chinese government has introduced a dual-credit policy aimed at accelerating the development of China’s new energy market. As this market grows, core battery technology for new energy vehicles (NEVs) remains controlled by companies with independent R&D capabilities....

Urban traffic issues have widespread economic and environmental implications. This is exemplified in Dili, Timor-Leste’s capital, where rapid urbanization has led to traffic-related economic losses and declining air quality. To tackle this, the integration of digital twin technologies, merging building...

This study investigates the influence of the Employee Stock Ownership Plan (ESOP) on corporate financial performance. ESOP refers to a program that allocates company shares to employees, aiming to enhance their motivation and productivity by fostering a sense of ownership. This research focuses on food...

The article ‘The Incredible Shrinking Singapore Stock Market’ (Yap and Redmond 2019) which was published in Bloomberg sets the context of this report. The article which uses the Singapore Stock Exchange as the study subject explores various issues as relates to a delisting trend being observed in the...

This study aims to analyze financial distress conditions in PT XYZ. This private company produces chemicals and fertilizers in Indonesia and sells them in Indonesia and globally. PT XYZ is chosen because it is Indonesia's biggest and most complete fertilizer industry. This study used secondary data...

This study investigates consumers' perceptions of high-end South Sea Pearls (SSP) and the motivating reasons behind their decision to spend a sizable sum of money on a pricey authentic aquaculture tourism product from Lombok, Indonesia. In-depth interviews with informants were used in this qualitative...

This paper aims to delve deeply into the impact of trade protectionism on the global economy and its future trajectory. Firstly, it clarifies the theoretical foundations of trade protectionism, enhancing the understanding of its connotation and basic principles. Secondly, it analyzes the current characteristics...

The dynamic development of the world economy, the change of technological patterns, the search for highly effective ways of doing business for maximum consideration and satisfaction in the economic benefits of society have actualized the problems of irrational nature management, predatory treatment of...

The covid-19 pandemic hits the tourism sector by limiting economic mobility, making local business suffer. The case is also genuine in The Pasuruan Bromo – Tengger Semeru Area Indonesia, however as the Prioritized Tourism Destination, it also holds an opportunity to manifest business resilience by integrating...

With the current situation of high demand of sustainable manufacturing, different stakeholders have clear expectations for more environmental manufacturing and at the same time minimizing the operational costs. The role of maintenance plays a key role in the path towards sustainable manufacturing. For...

The purpose of this paper is to apply the new test of financial market contagion to test for equity markets in Australian domestic financial firms during the global financial crisis of 2007 to 14. The new approach of contagion is developed by Fry-McKibbin, Hsiao and Martin (2017) and this test is named...

The Penang National Park (PNP), the smallest national park in the world, was formerly known as Pantai Acheh Forest Reserve. Penang National Park processes some unique characteristics. Among them, its diversity of ecological habitats, the rich fauna and the number of unique flora found. The Penang National...

With the appearance and development of Mooc, the education of college English has been impacted greatly, and the influence is mainly shown in the following aspacts: traditional education mode; the class instructure; the relation between students and teachers and the ability and quality of the teacher...

Information industry has become the pillar industry of a country .Information Industry's rise and fall decide the change of the whole economy. "Made in China 2025" project indicates the directions of manufacturing industry in China, information industry has important influence on the growth of manufacturing...

Promoting "One Belt and One Road" is to build inland open new highlands and form a pattern of all-round opening new focus in Hubei province. Under the process of the "One Belt and One Road" strategy, excellent enterprise with the help of regional traffic advantage and multi-type industry advantage actively...

The current business environment poses unique challenges for organisations, making them discover the methods of increasing the efficiency of their activities, as well as making them react quickly to changing needs and requirements. The strategic human resource management includes the activities relating...

The article is devoted to the development of the approach and adaptation of the existing general methods of financial stability management to the activity of an agricultural enterprise in the conditions of its financial crisis. The peculiarity of the research is to try to consider approaches to making...

In the beginning of 2017 has been published SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 about the new curriculum structure for vocational schools. In accounting major, one of the changes is new subject “accounting practice of the institution and local government agencies”, which have never taught before,...

Subject of this research are the economic relations arising in the course of assessment of financial stability of banking system of Russia. The banking system has a key impact on the functioning of the entire economic system as a whole under current unstable conditions of economic development. Banks...

Urban tourism is of great significance to urban resource allocation, transformation and upgrading and global strength improvement. Chengdu urban tourism characteristics and advantages, under the new situation, urban tourism is facing unprecedented opportunities for development. The origin and characteristics...

Since 2015 the Indonesian government had started Village Fund (VF) program to increase villagers’ purchasing power and welfare, build infrastructure and increase employment. However, there was evidence that the results of the programs were not as expected. Instead, there were many management and accountability...

The evaluation of ecological service functions of geoparks with important ecological status can scientifically reflect and recognize the environmental functions and value of geological parks which is of great significance for the sustainable development of geoparks. Qinghai Lake National Geological Park...

Changing the name of the company requires careful consideration and is not an easy thing. Companies need to assess the impact and benefits of changing company names. This study aims to examine the impact of company name changes on stock returns on the Indonesia Stock Exchange. This research uses the...

This article examines the impact of institutional quality of the macro-region on the possibility of the formation of compliance risk industrial enterprises. The basic the regional ratings of the effectiveness of economic, political and social environment, published by the leading international organizations...

The theme of the article is of particular relevance, since innovative approaches and innovations in the industry are considered important and effective for all periods. In this study, the authors use comparative reconciliation and descriptive methods to analyze the modern industrial environment and make...

This paper takes the data of 452 private listed companies from 2008 to 2012 as a sample, and uses the generalized method of moment (GMM) of panel data to empirically study the impact of private enterprises' performance of social responsibility and enterprise basic competitiveness. The results show that...

Natural gas price affordability reflects natural gas users willingness to pay for natural gas, and its price form is characterized by affordable natural gas prices. Unlike market prices, affordable natural gas prices cannot be quantified through market supply and demand relationships, and they reflect...

Online coupons are digital coupons that people could purchase at a lower price than its face value. The use of online coupons to attract consumers is very popular among restaurants. This research is to find out the influential factors of the coupon sales. Fourteen factors are chosen from three perspectives—restaurant...

This research aims to examine young consumer’s behavior in Indonesia, about the attitude toward green products, subjective norm, perceived behavioral control, environmental concern, environmental knowledge and its influence on their purchase intention. This study was analyzed using Structural Equation...

This research aims to prove the independence among auditors in private and public sector in Padang, West Sumatera, Indonesia. The population is all auditors in Padang, consists of auditors in private sector (internal auditors and public accountants) and auditors in public sector (auditors of inspectorate...

The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014–2016). This study using descriptive study through hypothesis testing by using a causal design. The type of research...

Manado City is a city located in Northern Sulawesi Province. With a multicultural background, this area is very rich with a variety culinary delights. Seafood products combined with traditionally prepared archipelago spices are the main culinary offerings of the city of Manado. The grilled fish culinary...

In recent years, Industry 4.0 has been introduced as a popular term to describe the trend towards digitization and automation of the manufacturing environment. To sustain in this new era with technology adoption, every engineer in manufacturing companies especially R&D engineers plays an important...

Modern economy constantly faces new challenges of evolution. The most acute economic transformations are reflected in socially significant sectors of economy, where human participates most not only in obtaining results of activities, but also in the reproduction of resources for future development. The...

This study aims to analyze the relationship between overconfidence bias and optimism of investment decision bias. One approach of investors is to support investment decisions by integrating excessive trust in reasoning, judgment, cognitive abilities, and emotions. To benefit from investment activities,...

The Government of Indonesia has been concerned about the Liquid Petroleum Gas (LPG) subsidy burden since the supplies from domestic refineries have become limited in recent years. Meanwhile, it can be freely bought by all segments, instead of only being accessible for the poor. Therefore, the government...

Service sector in Malaysia continues to be the top source of employment. In the private sector, most jobs are created in sub-sectors such as trade, tourism, finance, insurance and business services. These industries operate in a competitive environment where customers are increasingly able to make choices....

At present, the international and domestic economy is facing tremendous downward pressure, and the development of enterprises is facing severe challenges. In order to further stimulate market vitality, China has successively introduced a number of tax reduction and fee reduction measures to boost the...

This article studies how virtual influencers’ endorsements affect consumer brand engagement on social media. Existing studies have found that consumers’ participation in social media brand activities has both internal and external motivation, that is, the internal needs of the audience and social network...

Modern challenges and increasing requirements for the effectiveness of higher education organisations actualise the search for new solutions. The authors see such a solution in developing the key competence of specialists of the innovative network self-learning university. The research aims at theoretical...

Lean Six Sigma (LSS) combines the two approaches to increase production, customer satisfaction and cost-effectiveness. LSS increasingly being used by multinational corporations (MNCs) around the world to increase performance and optimize value-added time. The implementation of LSS presents challenges,...

Nowadays the problem of environmental pollution has become more and more prominent. By studying the coupling and coordination between environmental information disclosure quality and financial performance, guide companies to attach importance to environmental problems, take the public companies in the...

This paper aim to examine the influence of financial performance and disclosure of corporate social responsibility on the market value of consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2019–2020. The investigation utilizes secondary data extracted from annual financial...

Flood is an important disaster harming populations around the world. With the rapid changes in the world today, climate change has aggravated the rigorousness of flooding in recent years. Urban floods also can cause large amounts of damage. Therefore, it has become an urgent issue to improve cities’...

Since the four Industrial Revolutions brought people mechanisation, electrification, digital manufacturing technology, and smart production, more attention has been paid to technology. Moreover, developing technology has become the top priority in the modern world. The appearance of Microsoft Corporation...

An analysis of the reasons for the low innovation activity of domestic industrial enterprises indicates that one of the significant circumstances that keep constraining the mastering of new equipment, technologies, organizational and marketing decisions is the insufficient level of development of the...

BAZNAS is an institution of zakat management in Indonesia appointed by the government. As institutions that manage public funds, issues transparency become crucial for zakat management organizations because this will impact directly excellent or bad zakat management organizations’ reputation systemic....

The study breaks the inherent perceptions of Chinese Confucianism and discovers the shackle effect of Confucianism on financial reporting quality. Further analysis suggests that Confucianism intensifies the manipulation of actual business activities. The shackle effect of Confucianism is more prominent...

With the rapid development of science and technology, the food industry as a traditional manufacturing industry should respond to the call and actively promote intelligent development. Taking the food industry as the research object, this paper first analyzes the current situation and future development...

To promote the development and construction of digital rural urbanization, localities should put the revitalization strategy of rural urbanization development in the first place. With the popularity of live streaming in recent years, villages and towns have also ushered in digital reform, first of all,...

Music is inextricably linked to practically everyone's life in our period. So, what is the source of the music industry's popularity? Is there a link between music development and economic development since that most popular artists are from industrialized countries? China has a rich cultural...

The resilience of smallholder plantations implies the ability of farmers to thrive in disturbances or disruptions on their farms. The farmers try to integrate social and economic capacities and resources to adapt, tolerate, and manage the risk, and enhance their farm resilience. There are three priority...

The Song dynasty is the period in which thelevel of arts and crafts is relatively perfect, since the Song dynasty, Chinese people gradually formed such an aesthetic standard: "The peep of lotus flower" (freshly and beautifully) is much better than "The gorgeously wrought". It is the Song dynasty when...

The future of regional newspapers in Indonesia are not good enough economically. Competition between regional papers themselves and the encouraging of communication technology are among problems that be faced by the papers. How do the papers solve the problem to support their economical life in the future...

Through the construction of the evaluation index system of regional industrial green transformation and development ability, the entropy model is used to analyze the industrial green transformation and development ability in 30 provinces in China in 2014, and it is found that the industrial green transformation...