Advances in Economics, Business and Management Research

The purpose of this study is to test the indicators used in a model to confirm whether it is true that it can define a construct (variable). The measurement model is carried out by means of confirmatory factor analysis (CFA) on tax compliance, tax attitude, tax knowledge, tax system fairness and tax...

PT.XYZ is currently experiencing problems in improving the efficiency of raw material storage in the warehouse, as seen from the inefficient placement of materials and the length of time to retrieve materials. The purpose of this research is to provide a proposal for improving the layout of the raw material...

Financial risk management is crucial to financial stability, and artificial intelligence (AI) has become a transformative tool to assess and predict risk. This paper explores the application of AI in early warning systems to improve the robustness of risk management strategies. Research objectives include...

In this study, qualified tourism and hospitality industry explore Generation Z’s role in responsible tourism and hospitality, focusing on their contributions to cultural heritage preservation, indigenous societies, and the local traditions. It examines Gen Z’s preferences for vintage hotels, themed accommodations,...

SMEs as engines of macroeconomic expansion, not only contribute to social and economic progress but also have a significant negative impact on the environment. SMEs are the main source of greenhouse gas emissions in every region, but due to lack of resources as well as knowledge, they are unable to engage...

The environmental problems caused by global climate change are becoming increasingly severe and have attracted worldwide attention. With the strengthening of environmental awareness in China, China has put forward the concept of “dual carbon (peaking carbon emissions and carbon neutrality)” and proposed...

This paper summarizes the methods for considering the uncertainty of the upper magnitude limit in several domestic and foreign studies on seismic hazard and mapping, analyzes the influence of the uncertainty of the upper limit of magnitude in the potential source area on the earthquake hazard, and provides...

This article applies the co-citation analysis method and Interpretive Structural Modeling (ISM) to identify the influencing factors and hierarchical structure of the transformation of strategic emerging industry clusters. The study reveals that the fundamental factors influencing the transformation of...

Circular economy is needed in the material closed loop liquidity economy and the construction of economical society. And it is also a specific step of carrying out the scientific concept of development. The development of circular economy needs abundant infrastructure investment. And it also needs people...

Development and research of new products in fashion small and medium-sized enterprises often lacks of standard. Disarrangement of the developing decision process has the negative effect on their growth and marketing performance. In order to offering a reference decision making standard for them, a cross...

Robert Frost is one of the world-widely known and highly esteemed American poets in the twentieth century. Frost used the traditional writing style in his poems to show his meticulous observation and contemplation of natural phenomena and laws of nature and life phenomenon of realistic problems. In-depth...

One alternative product innovation made of mulberry leaves is the mulberry leaves tea that served in a ready to drink pack. This alternative innovation is expected to increase the economic value of mulberry leaves. The product of mulberry leaves tea is made by adding 30% sappan wood of the total weight...

Holistic governance theory is to explicit the responsibilities of every subject further under the circumstance of subjective disorder for the purpose of realizing the comprehensive coordination of multiple-subject and to avoid making the division of the privileges between the departments divided by domestic...

Widespread digitalization, automation and implementation of appropriate technologies is a natural and expected process, and therefore inevitable. By reducing information search costs, digital technologies significantly reduce the cost of economic and social transactions for firms, individuals, and the...

Social networks become the full-fledged tool in communications between different subjects of the interpersonal and social relations. It is caused by presence at networks of specific target audience and a possibility of fast information exchange. Today the history of origin and development, perspective...

This research examines the effect of Profitability and firm size on earnings management with managerial ownership as moderation. The total sample in this research as many as 60 companies listed in Indonesia Stock Exchange in the period 2012-2016. Test results show that profitability has a positive effect...

In the information age, human social activities have undergone major changes. Art design education plays an important role in social innovation and talent cultivation. In particular, the integration of technology and art by STEAM education concept has a great impact on the cultivation of innovation ability....

With the increasing sophistication of information technology and the " Internet + Strategy " advocated by the government, traditional industry entrepreneurs are facing increasing competition pressure. How to cultivate its dynamic ability to maintain sustainable competitive advantage becomes an urgent...

Corporate governance has become a worldwide topic in recent years. The main purpose of the corporation governance is to maximize the shareholders’ profits. While, the board of directors is a vital part of corporate governance structure, playing an important role in decision-making and supervision. Whether...

This study aimed to explain the reaction of the capital market against event (Event study) 212 demonstrations peaceful protest events against the share price of PT Nippon Indosari Corpindo Tbk in December 2016. It also aimed to analyze the level of Indonesian capital market. PT Nippon Indosari Corpindo...

Firstly, the cumulative method is used as the evaluation criterion, secondly, the structural deviation component and competitive deviation component in Esteban model are used as the evaluation index, and then the weight of each index is calculated by the entropy method for comprehensive evaluation. Finally,...

The article covers the international legal status of the Caspian Sea. For more than 20 years, the international legal status of the Caspian Sea has been an important aspect of the foreign policy of the Caspian states and not only that, due to the preservation of peace, mutually beneficial cooperation...

To meet the growing needs of translation market, China has attached great importance to the training of translation talents. MTI was set up under this background. However, as a new major, education model of MTI is still relatively unclear for most MTI institutes. Market needs of translation talents haven't...

This study focused on the continuance usage intention toward electronic learning environments using Dağhan & Akkoyunlu integrated model to understand better the determinants of students’ continuance intention to use these environments. The hypothetical model was determined using Technology Continuance...

Social media users in Indonesia are increasing by the speed of internet in Indonesia. Business stakeholders use this as one of the things covered. Opportunities to get potential target become one of the reasons of appear social media advertising concepts. As a new alternative to media promotion, social...

This study aims to determine Effect of Current Ratio, Return On Assets, Net Profit Margin, and Debt to Equity Ratio on Dividend Payout Ratio for companies listed in the LQ45 index on the Indonesia Stock Exchange in 2013-2018. This study uses a quantitative type of descriptive research approach, which...

Most of the theoretical and methodological problems of audit are related to the unresolved legal aspects, in particular, the specifics of audit responsibility. The issue of legal responsibility is well developed in the legal and economic literature, but there is no General understanding of the specifics...

This study aims to establish a strategy to improve the competitiveness of Palu handicraft products. The prospect of handicraft industry of Palu is quite good considering that there are various and abundant resources. However, handicraft industry in Palu has currently not the host of its own country....

This study aims to determine whether CSR and social innovation activities of Danamon already meet existing principles. The approach used in this research is qualitative. The methods of this research are literature study, analysis and evaluation, and interview methods. The results show that implementation...

The article studies difficulties and features of providing loans to agro-industrial enterprises. For all subjects of the market sector, in order to carry out a financial and economic analysis of their activities, there is a special accounting procedure. The authors identified stages of monitoring and...

Economic growth in Indonesia in general has experienced rapid progress where Indonesia’s economic growth has increased every year. The development of a digital economy echoed by the government requires appropriate strategies and identification to be able to answer the economic needs of each region. Proper...

Mutual funds are considered the right choice for investors who have limited time, ability, and knowledge in calculating the risk of investing. The more widely disclosed information obtained is inseparable from the application of digital technology related to the marketing strategy of mutual fund products...

Cloud cover is a serious impediment in land surface analysis from Remote Sensing images either causing complete obstruction with loss of information or blurry effects when being semi-transparent (clouds). While thick clouds require complete pixel replacement, cloud removal is fairly challenging as the...

As an established domestic dairy company, BRIGHT DAIRY, together with MENGNIU and YILI, used to be called “the three giants of the industry”. However, the industry giant in the past now lags far behind MENGNIU and YILI. The development process of this is worth studying. This paper takes BRIGHT DAIRY...

Since research is one of the Three Pillars of Higher Education, lecturers should publish their research findings to public. A free site that facilitates academic publication is ResearchGate (RG). Objective of this study was to describe utilization of ResearchGate among lecturers of State Polytechnic...

Many restaurant businesses have faced demise due to stiff competition. Competition is more aggressive due to the emerging of on-line food services and the changing food preferences among consumers. Due to the increasing competition, ‘survival of the fittest’ will be those who could understand the factors...

This study aims at exploring the stakeholders’ views on integrated reporting (IR), thereby providing an indication of the readiness of Vietnamese businesses to adopt IR. This survey focuses on Vietnamese businesses involved in preparation of the integrated report and other stakeholders. Its findings...

In recent years, with the continuously growing concept of “Internet +”, e-commerce platforms embrace a broader development platform with the collaboration of computers, mobile phones and televisions. Many consumers choose to shop on e-commerce platforms.[1] This paper deeply analyzes the influence of...

This study aims to analyze the effect of Brand Image, Service Quality, and Perceived Security on stakeholder loyalty in Electronic-Based Government Systems (SPBE), with a focus on Information Technology Security Assessment (ITSA) services by the National Cyber ​​and Crypto Agency (BSSN). Data were obtained...

The purpose of this study is to determine empirically the effect of innovation, risk taking, and proactiveness towards business performance. The sample used in this study were owners of micro, small and medium enterprises (MSMEs) in North Jakarta. The sampling technique used is probability sampling with...

Trust is very expensive. The banking business is a trust business. If the public's trust in banking collapses, the bank will automatically go bankrupt. The poor condition of the banking system in Indonesia is caused by several factors: problematic credit distribution, moral hazard, excessive owner...

Notably, an overly aggressive tax planning strategy undertaken by a company increases the likelihood of encountering unprecedented risks. In conjunction with scrutinizing financial statements, the Audit Committee assumes responsibility for ensuring compliance with applicable accounting regulations and...

Organize Company, as a driving web benefit supplier in South Jakarta, faces noteworthy challenges in holding workers in the midst of progressively furious industry competition and the flow of the advanced time. Representative maintenance could be a significant issue, particularly considering the significance...

The bank’s top management’s efforts to manage the bank operations increase sustainable profitability. This study examines the effect of liquidity, efficiency, and bank overhead on the profitability of banks in Indonesia that implement digital banking. Bank profitability has an essential role as a measure...

The number of customers who choose to buy food through a digital platform has increased significantly in recent years. The present study aims to find attributes of Online Food Ordering (OFO) company offerings that are important for customers to decide which company to select. The primary survey for data...

Since the 1980s, shadow banking has emerged and rapidly developed due to the rapid progress in financial liberalization and innovation in financial instruments, thereby fostering the prosperity of the global financial market. This study begins by examining the emergence and development of the shadow...

As it known that Fama and French proposed the five-factor model in 2015 and has been widely discussed by scholars and public. Being an emerging market, studying the Chinese stock market is of crucial importance, and Fama-French 5-factor model can be a very typical and effective tool for stock market...

Agency cost is an economic concept that refers to the costs associated with the relationship between the “principal”, and the “agent”. There are many things that can affect agency cost. This article aims to discuss several corporate governance factors that can affect agency costs, these factors include:...

The goal of this study is to look at the impact of three elements on stock performance. Sustainability Report, Enterprise Risk Management, and Profitability. Purposive sampling was utilized. The study’s sample consisted of Mining and Coal Industry Companies listed on the IDX from 2019 to 2023, with 82...

The iron and steel industry is the core industry of the ferrous metal industry and its development is related to the steady state and growth of the economy. As a world-class iron and steel conglomerate, Baoshan Iron & Steel Co., Ltd. Imports, produces, and consumes large amounts of iron and steel...

The purpose of this study is to determine the effect of audit committee characteristics such as size, independence, committee meetings, and audit committee expertise on the sustainability report by using secondary data from annual reports of the Indonesia Stock Exchange in 2020. The sample consists of...

The COVID-19 pandemic has had a huge impact on all sectors of people’s lives. One of the sectors that greatly affected was the economic sector. Micro, small, and medium enterprises are one part of the community’s economic activities that are trying to stay afloat, although not infrequently some are forced...

This research intends to protect the protection of trade secrets for protection and home industry businesses such as traditional Burayot food in Garut Regency so that this will maintain the protection of Burayot as a local Garut product that can help maintain local and national and international economic...

To understand the potential of the health tourism market in the pandemic period. Articles included and assessed for eligibility in this review are articles that explain health destinations and the potential of the health tourism market in Indonesia. Health tourism is defined as the government’s efforts...

The article summarized the structure of town endowment insurance fund income in our country, established actuary mathematical model of it and also gave the model of the population, wages and rate prediction under the policy of the delay retirement, using it to predict the future income of town endowment...

Abstract: Industry 4.0 represents the coming fourth industrial revolution on the way to combine modern industries with Cyber-Physical Systems, Internet of Things and Internet of Services. In an Industry 4.0 factory, machines are connected as a collaborative community to collect, exchange and analyse...

Karl Polanyi stresses that the establishment of the free market is dependent on the formation of the state compulsory intervention, and since ancient times, there has been no such thing as completely free, self-regulating market system, and the claim of spontaneous adjustment market is a thorough utopia....

Policy of spatial utilization by street vendors in Makassar city has changed from regulation determined by government. This research aims to know and analyze policy core belief from actors related to policy of spatial utilization by street vendors and impacts resulted from spatial utilization by street...

Recent studies show that the intention of manufacturing employee turnover remains a major problem in emerging economies. In particular, a lack of empowerment and job satisfaction means that the turnover of Pakistani employees in manufacturing firms remains high. This study investigates the mediating...

This research is experimental research of crackers made of green mussel shells as the substitution in amount of 5% and 10% with boiling and steaming methods. The aim of this research is to know physical characteristics (color and texture), calcium content, and organoleptic/predilection test (color, texture,...

The identification of entrepreneurial opportunities is a process that must be experienced before returning migrant workers to make formal entrepreneurial decisions. The ability to judge the maturity of entrepreneurial opportunities will directly affect the effectiveness of entrepreneurial decision-making....

This study aims to examine the effects of ownership structure on the profitability of banks in Indonesia. The structure of bank ownership is divided into three categories, namely government, private domestic, and foreign ownership. Bank profitability is measured by Return on Assets (ROA) and Return on...

This paper explores a new path of psychological adaptation education for college freshmen in minority areas. The interview and literature methods were used to investigate the effect and influence mechanism of “national Datiao” on the psychological adaptation of college freshmen in western Yunan. The...

In this article, the authors systematized and proposed a system of methodological support for the study of the processes of formation, efficiency of mechanisms of functioning and prospects of development of the regional food market. The researchers believe that a complete system of indicators of living...

The purpose of this paper is to analyze the impact of ethnocentrism, product knowledge, and social influence toward purchase intention through attitude to wardah cosmetic in Samarinda City. This paper used quantitative method. Structural Equation Modeling (SEM) was performed to test the measurement....

Global economic growth suffered a slowdown since the financial crisis in 2008 and it was never back to the level before the crisis. This becoming challenges for Indonesia to be able to sustain its economic growth. Moreover, the economic hegemony in the unipolar world is now replaced by multipolar worlds....

The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the...

Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises...

This paper is a literature study to analyze the effect of human capital, motivation and job satisfaction on employee performance. This type of research is explanatory research, looking at the relationship among free variables human capital, motivation, and job satisfaction on employee performance. The...

The article considers possibility of ensuring positive dynamics of territorial development through arrangement of favorable tax conditions for business activities. The authors give a quantitative estimate of reaction of the Russian small enterprises to reduction of a tax rate. By the aid of the ordinary...

Financial Accounting Standard (FAS) No. 108 on Islamic Insurance, which has been effectively applied since 1 January 2010, has received many responses from related companies. Generally, they have not prepared for the standard. This is because extensive efforts are required for the implementation, for...

Objective. The report describes options for improving the economic resilience of industrial enterprises by organizing the issuance and circulation of digital financial assets (DFA). Economic resilience is understood as the ability of an enterprise to achieve its strategic goals in a timely manner under...

Driven by financial market and information technology, the research on Internet financial management has become a hot topic in this field. Existing research shows that the interaction between consumers and brands facilitates the consumption behavior. By collating the relevant literature in the fields...

With the acceleration of population aging process, the elderly industry has been paid more attention. It will effectively promote transformation and innovation development of the third industry, especially the biopharmaceutical industry. From now to 2030, the aging will develop rapidly. The change of...

Economic development is inseparated from the increasing needs of society in every aspects such as consumption and other needs. This condition triggered by various problems such as economic problems, social conflict, and legal awareness. Therefore, this study conducted for analyzing social economic factors...

The system of mandatory insurance in the Russian Federation is represented by three funds. They are the only form of social protection of the population. An analysis of the results of activities of these extrabudgetary structures will make it possible to assess the effectiveness of the current system...

This article is concerned with one of the initial parts of the research of BSC for educational organizations in general and Universities in particular – strategic goal-setting, and more specifically with the role of stakeholders in this process. It was assumed that the different stakeholders define different...

This research was conducted in Medan SMEs totaling 105 respondents in 21 districts. This study examines the comparative level of financial literacy of SMEs Medan seen from the demographic ie gender, age, duration of effort and education. To sexes divided into 2 groups: male and female. For the age of...

Since the Beijing-Tianjin-Hebei integration strategy has been upgraded to the national strategy, the integration of Beijing-Tianjin-Hebei has made significant progress in several key areas. However, it still faces many problems, especially in the coordinated development of population and economy. The...

BIM (Building Information Modeling) has gained wide acceptance in the building industry in recent years. It is changing gradually from traditional 2D representation of building product and fragmented contributions, and from the stakeholders to 3D product model and stream lined lifecycle management in...

A research question has been posed on the speed of adjusting the control systems of domestic enterprises to changing the parameters and value requests of the labour subject. Challenges that enterprises are forced to overcome when organizing staffing in a highly competitive labor market are highlighted....

The article proposes Human Resource Management Practices (HRMPs) to enhance employee’s job performance. Researchers and practitioners have paid considerable attention to job performance because performance at individual level has desirable consequences on an organizations. From a strategic perspective,...

Building brands at social media are challenging as consumers are easily swayed away to through a click; therefore, marketers need to gravitate the 3.196 billion of social media users based on Statista reports that the total spending might thrive at USD 4.5 trillion. Facebook’s community is a force to...

The article discusses the application of modern biometric methods and systems for identifying persons, exercising control and supervision of the special contingent in correctional facilities. A brief description is given of personality recognition methods, the problems and the need for their use in the...

The principles and directions of development of currency regulation in the conditions of its liberalization are determined. It is shown that the basis of the currency policy of the state is the regime of exchange rate formation. The positive consequences of Ukraine’s transition to flexible exchange rate...

In the course of the study, the authors indicated an increase in the importance of creating innovations by small enterprises, taking into account their ability to adapt quickly, flexibility, and mobility in comparison with large business. Modern forms of small innovative business are start-ups and engineering...

Based on the relevant data of RMB exchange rate from 2015 to 2020, this paper calculates the fluctuation of RMB exchange rate before and after Sino-US trade friction through GARCH model. Then combined with the date of trade friction to analyse the impact of friction events on the fluctuation of RMB exchange...

This paper analyzes the role of human capital in blocking the intergenerational transmission of poverty in poor areas from the perspective of rural revitalization. It systematically analyzes the impact of educational background and health stock in the stock of parents’ human capital on the stock of human...

Maguri and Motapung Beel (wetland) - an Important Bird Area site in the district of Tinsukia is one of the most popular bird watching destinations of India. Bird watchers and photographers from around the globe visit the wetland to experience its diverse birdlife. A explosion incident occurred at the...

This inquiry objective to ascertain how Sustainable Banking Governance is impacted by Ratio of Return on Invested Capital for Dividend Payment at Sharia Banks Registered with the Indonesian stock marketplace (IDX). The objects used for the research are Return on Invested Capital with Net Profit and Total...

This study aims to analyze the effect of Islamic monetary instruments and financing on monetary stability in Indonesia. This study uses the Vector Error Correction Model (VECM), Granger Causality Test, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD) by first conducting...

This study explores the role of discourse ethics in fraud control by examining how communicative rationality shapes moral reasoning within two large insurance companies in India, operating in similar institutional environments. Drawing on Habermas’s communicative action theory, the analysis categorizes...

Post-independence, India had been exceling in all the fields of science, engineering, arts, and business challengingly against the rough international competitive and political environment. India is compelled to keep up its economy strongly through its gross domestic product. It is also forced to take...

Amidst the overwhelming online medical service information, patients without professional medical knowledge often struggle to identify suitable doctors in online healthcare communities. The advent of online medical teams (OMTs) as a new source of publicly available information, offers patients novel...

Social media platforms have emerged as crucial arenas for businesses to engage in communication and promotional activities. But the willingness of consumer engagement in generic interactive content within official corporate online platforms has declined. Instead, influencer marketing has emerged as increasingly...

This study aims to determine students’ attitudes and perceptions towards green behavior, both from knowledge through formal/informal education and awareness of the environment, motivation, and the role of social media in maintaining the environment sustainably. Engagement and awareness of green ethical...

Aggregate herding behavior can arise in asymmetric scenarios when the market is in different states (up and down markets) and during the COVID-19 pandemic, which may lead to stock market stress. This study aims to look into the existence of aggregate herding behaviour in asymmetric conditions and during...

The attainment of social peace and human welfare depends fundamentally on biodiversity, which is the cornerstone of sustainable development. The built environment significantly contributes to the loss of biodiversity and places a great strain on natural resources [1]. Therefore, fulfilling Sustainable...

Nonprofit organization’s information disclosure quality is very important in modern society, especially in the context of public crises. It also an important indicator of the health of a country’s philanthropy. By using the data of national foundations in 2019, we can empirically test the related internal...

Technology innovation provides the core driving force for the synergistic development of urban digitalization and greening. This paper empirically examines the impact of technological innovation on the synergistic development of digitalization and greening of cities based on the coupling and coordination...