Advances in Economics, Business and Management Research

Financial ratios are significant to analyze the company’s financial performance. Regarding the number of financial ratios, this study will only discuss two profitability ratios that can be affected by the Sustainability Report, namely ROA and ROE. In addition to profitability, the disclosure of sustainability...

This study aims to describe the implementation of the competence of the principal's personality as an agent of change in the school achievement. This research was conducted by using the qualitative approach of the phenomenological type with multi case design. Data collection techniques are conducted...

Natural rubber is strategic material, as well as the important income source of the farmers in China's tropical regions. However, in recent years, the price of natural rubber remains low, thus inducing a series of industry problems, such as the lack of young labors, the abuse of pesticides, the oldness...

The article considers different approaches to evaluating the efficiency of a vertically-integrated association of enterprises. Unlike the existing approaches, methodologies and groups of efficiency evaluating indicators that characterize the performance of certain aspects of the vertically-integrated...

Theory of machines and mechanisms is one of the important technical foundation courses for mechanical students in universities. The goals of this paper are to stimulate the learning interest of students and develop students' innovative abilities. On this basis, this paper introduces the deficiencies...

Analysis of the present state and perspectives of participation of Russian banking institutions in international monetary relations is carried out in the article. The assumption is made and substantiated that the format of such participation in the current conditions should be changed. The results of...

The paper reflects on how different reporting frameworks developed over time as accountability adapted to changing needs of stakeholders which arguably contributed to the development of Integrated Reporting. A conceptual approach and a structured literature review are the methods employed in the paper....

This study aims to Obtain evidence on the influence of financial literacy on increasing interest for entrepreneurship, the effect of self-efficacy on the Increase of entrepreneurial interest and e-commerce influence on increasing interest for entrepreneurship. Theory of Planned Behavior states that one's...

In the field of emergency management, the number of big data talents in the Chinese government is small and the quality is poor. In order to cope with the public crisis events better and meet the actual needs of emergency management, the Chinese government needs to cultivate more excellent big data talents....

The article deals with the role of economic culture in the process of Russian modernization, which affect the development of the economy. The problem of economic culture is very relevant at any time and in any era. The place of economic culture in the life of society is largely determined by the role...

The main aim of this paper is to investigate the factors that influence the liquidity risk of Islamic banks in Indonesia. The topic of Islamic banking liquidity risk is interesting because Islamic banks run based on the principle of profits sharing as well as third-party funds that are managed using...

The further growth in the volume of financing of the measures of the State support for agriculture in the conditions of budget deficit, Russia's accession to the WTO and the need to increase the innovative activity of the industry require justification. The article reveals some aspects of the problem...

This study aims to review the economic impact of PTA and arrange indications of product requests/offers. The methods used are Revealed Comparative Advantage, Trade Complementary Index, and Partial Equilibrium. The study found that the TCI for Indonesia is 18,4 while Bangladesh is 3,31. Here, Indonesia...

Background of this research is dramatic development of Mobile Banking in Indonesia. It is so obvious because m-Banking service has provided an unhampered practical financial transaction through cellular phone such that the user is capable to operate online baking transaction in any times and places....

The global demands on sustainability agenda reflect the paradoxical situation experienced by every business entities. This condition forces the organization to solve problems that are seemingly impossible to be solved. There is a need for a swift and clever strategy that allows the management to run...

The article examines the problems of improving the regulation of systemic risks with regard to the specific features of national economies. The aim of the study is to develop a conceptual platform for the correction of instruments for regulation of institutional systemic risks and its testing in Russian...

Under the new situation of global integration, public governance must conform to the trend of the times, integrate new elements, and develop innovative thinking in order to cope with new challenges. This paper first analyzes the opportunities and challenges faced by the development of public governance...

Under the background of China's current economic development, this paper brings forward the urgency for discussing the impact of China's urban-rural income gap (IG) on Residents' consumption demand (CD), and summarizes and describes the research methods and research ideas of the problem. First of all,...

In the implementation of mining business, the government is authorized in terms of guidance and supervision in this case by the Minister of Energy and Mineral Resources. As well as criminal sanctions stipulated in Law No. 4 of 2009 is still relatively low. Where in this case experiencing an inaccurate...

The economic ties between China and ASEAN get increasingly close, and the co-movement among the financial markets shows a significant character of time varying. With the daily data from 2012 to July, 2019, this paper gives an empirical analysis to the volatility spillover among the stock markets of China...

The readiness of teachers of mountain regions using different styles of pedagogical communication to ensure safety of educational activities in the context of new preschool education standards is a relevant issue. Various research methods were used: theoretical analysis, comparative analysis of empirical...

Biofuel is an alternative energy for fossil fuel. Indonesia has oil palm as the main commodity that can produce biofuels, especially biodiesel. Indonesia has implemented B20, 20% biodiesel and diesel. On September 1, 2018, Indonesia has carried out mandatory B20 with the aim of reducing fossil oil imports....

The article outlines conceptual foundations, features and contradictions of the financial mechanism of agricultural enterprise functioning. Global problems of financial support for the agricultural business, as well as specific financial problems of agricultural enterprises in Russia are identified....

The responsibility of the hospital in blood transfusion services is needed to provide protection to patients. Blood transfusion service is a series of activities that start from the planning, mobilization and preservation of blood donors, blood supply, blood distribution, as well as medical treatment...

The game industry has a large growth rate and needs attention to help develop this industry further. In making games, game developers need to know their user’s behavior to build engagement so they will buy game content and virtual items in the game. This study is to determine the characteristics of the...

The transformation trend of business running around the One Belt One Road countries shows that the concept of sustainable development has gradually gained popularity. This paper focused on identifying the critical issues of sustainability through a literature review to provide supports for its transforming...

“Sensory marketing” has been defined as “marketing that engages the consumers’ senses and affects their perception, judgment and behavior.” (Aradhana Krishna, in her book Customer Sense- How the five senses influence the buying behavior, Kindle edition [2]) From a managerial perspective, sensory marketing...

The linkage between risk behavior and entrepreneurship has long been discussed, but there are limited empirical evidences examined in developing country contexts. In order to fill the gap, this study examines the linkage between risk behavior and entrepreneurship based on population data from Indonesia....

This study aims to test the socio-cognitive theory by implementing e-module economic learning based on problem-based learning to improve student learning outcomes. The design used in this study was a quasi-experimental design with a pretest - posttest control group design model. In this study, collecting...

The article focuses on the processes of digital transformation in higher education in the context of teaching EFL to Russian first-year students of non-linguistic specialties. Literature review on the challenges of introducing digital technologies into foreign language learning activities is given. Benefits...

Indonesia is a patriarchal culture as a social system that placed men in a dominant position compared to women is crystal clear from the private life to business matters, especially in the business area that is closely related to technology acquisition or ICT. On the other hand, ICT serves as a support...

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...

Hybrid models have gained popularity due to their capacity to identify intricate patterns in time-series data using deep learning architectures. Accurate exchange rate forecasting is essential for risk management and economic decision-making in the extremely unpredictable Forex market. to predict how...

This study aims to assess the success and determine user perceptions of the cloud-based accounting application “Bantu UMKM” which uses a qualitative approach and conducts thematic analysis using the help of NVIVO software. Data were obtained through interviews with MSME players in Batam city who use...

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. ...

This paper aims to explore earnings management of available-for-sale financial assets (AFS) under the background of standard changes. Firstly, it outlines the changes in standards and their impact on corporate financial reporting, thereby introducing issues that require in-depth research. Then, it analyzes...

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...

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...

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...

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...

Landslides in China are numerous, widely distributed, frequent, and cause significant damage. Monitoring and early warning are critical measures for preventing landslide disasters. As a near-surface monitoring technique, the time-lapse resistivity method can capture the spatiotemporal evolution of the...

The structural complexity and logical coherence of human languages have positioned them as a central concern in artificial intelligence research, particularly within the domain of language modeling. This field has progressed from early statistical frameworks to advanced neural architectures, exemplified...

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....

This research examines the impact of Islamic belief on the ethical behavior of accounting students, with a sample comprising 178 accounting students from Universitas Negeri Padang. Primary data was gathered through surveys using questions through a simple linear regression approach. The findings demonstrate...

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,...