Advances in Economics, Business and Management Research

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...

India holds tremendous potential to emerge as a global leader in cost-competitive organic food production rooted in its indigenous agro ecological wisdom. However, considerable challenges constrain development of efficient value chains connecting organic farmers to growing consumer demand. Strategic...

One of the most tenacious issues confronting the world today is the degradation of environment at an alarming rate, caused by the over-use of natural resources to meet human needs. A viable solution lies in fostering a paradigm shift from the consumption of conventional to the adoption of eco-friendly...

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...

The financial and entrepreneurial world is seeing changes amid increasing worldwide concerns about sustainability, environmental degradation, and digital transformation. In response, frameworks such as the United Nations’ Sustainable Development Goals (SDGs), Environmental, Social, and Governance (ESG)...

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...

In the era of digital economy, the information management method has become the core driving force of the enterprise innovation management mode by reconstructing the management process, optimizing the resource allocation and improving the collaborative efficiency. Based on management, economics and comprehensive...

This paper first reviews the history and current situation of tourism development in Zhoushan, and analyzes the challenges and opportunities it faces. Subsequently, this paper discusses the strategic positioning and development direction of Zhoushan in the development of tourism economy, and puts forward...

This paper investigates Chinese public policy effects on financial innovation development by evaluating its dual regulatory and promotional functions. The research investigates policy implementations that were established to limit financial risks and protect market fairness. This analysis includes two...

From 2005 to 2020, the ecological carrying capacity of resources and environment in western Jilin has undergone significant changes, reflecting regional differences in resource utilization and environmental management. The fluctuation of REECC value is between 0.23 and 0.54, which shows the imbalance...

With the Policy of the Minister about Merdeka Belajar–Kampus Merdeka, it is necessary to have an appropriate curriculum. Each curriculum contains learning outcomes and appropriate learning materials. Determination of learning outcomes is very necessary to determine the material being studied, strategies...

Currently, people face the phenomenon of the rapid development of digital technology. The public has started implementing a payment system that uses electronic means of financial technology or fintech. That changes the transaction habits to be more practical and convenient. The digital transformation,...

Graduate employability has become a growing concern for many countries. Curricula are playing a critical role in fostering graduate employability. This paper explores the student perceptions of their programs and its relevance wtih their employability skills. 1809 senior students of ten higher education...

The comprehensive policy of two children is implemented nationwide. This policy will bring concrete benefits to china's economic development, aging population, and keeping long-haul balanced population. While emphasizing the positive of the two children policy, we should also see the problems caused...

The goal of this paper is to help managers and studnets to understand what causes wasting of time in their teams and to support them to make productive changes. The theoretical part of the paper focuses on selected managerial methods and techniques, especially on time management The research tool for...

The reforms that took place in Indonesia in 1998 caused significant changes in various fields, one of which was reform in regional financial management. This was driven by increasing demands for accountability and transparency in regional financial management. Government accounting has the main role...

To explore the multivariable financial time series, first of all, the concepts related to financial time series are introduced. The phase space reconstruction theory is described firstly and then the methods for testing the nonlinear characteristics of financial time series are expounded, namely Hurst...

Tourism characterized as an industry with a strong competition. Therefore, it is crucial to create a competitive advantage in order to stay in the market. In the case of the tourism industry, creating competitive advantage could be done by providing an extraordinary experience which is the ultimate goal...

The natural gas market is characterized by a significant level of deadweight losses, which are due to the inability to apply perfect competition mechanisms during pricing. However, there are other loses to economic agents that are due to the technology used in the natural gas market. I have highlighted...

Self-interest is the most fundamental nature of human, which has been confirmed by gene science. The innovation of public governance in the world must be based on self-interest, because the interests of public relations are the transfer and intersection of private interests. The existing public governance system designed cannot fully and...

This study is motivated by the students’ low learning outcomes in accounting subject. This is allegedly caused by the less conducive school environment and family environment and the relatively low learning motivation. This study is a descriptive associative research with the population of 75 accounting...

To determine the fault of Internet service providers (ISPs)' network information torts is a core issue to judge whether they should bear tort liability. In judicial practice, whether ISPs are at fault often depends on whether they violate the duty of care. However, due to imperfect legislation, judges...

The article reveals the aspects of strategic priorities of socio-economic development of the agro-industrial complex substantiation in the problem (budget-deficit) region. Territorial and sectoral features of the agro-industrial complex of the Republic of Adygea, belonging to the group of problem regions...

The article analyzes the influence of physical culture and sports on professional and labor activities of oil and gas engineering students. It presents evidence that physical education and sports are an important factor increasing the economic efficiency of modern oil production and social development...

The basic fact that teachers are victims of school bullying has already existed. The scientific cognition of their survival dilemmas is conducive to building a long-term mechanism to prevent and control school bullying. In order to avoid the plight of school bullying due to social public opinions and...

That is the context of criminal law enforcement that departs from the principle of “no criminal without fault” and/or “no criminal responsibility without fault”, then there are fundamental problems, related to the assessment of the objectivity of an action on the one hand, and the subjectivity of the...

The purpose of this study was to find out: 1) the influence of Giot Ipas work culture on employee job satisfaction, 2) the effect of compensation on employee job satisfaction, 3) the effect of motivation on employee job satisfaction, and 4) the influence of Giot Ipas work culture, compensation and motivation...

The capital market is one of the beneficial means for investors to get stock returns. Stock returns can be analysed by using financial ratios, such as market ratio. This study aims to determine whether market ratios affect stock returns in retail companies in 2015-2016. The research method is quantitative...

The issue of leasing of hardware and software solutions in health care systems is considered in the context of the project RFMEFI577170254 “Intraoperative navigation system with support of augmented reality technology on the basis of virtual 3D models of organs obtained from CT diagnostics for minimally...

The concept of “ecology, green, poverty alleviation” has been increasingly influencing the agricultural development. Agro-ecological capital operation defines the role of agro-ecological environment in green development, and seeks to achieve the maximum economic and social benefits of agricultural production...

The article is devoted to the formation of the strategy for the innovative development of industrial enterprises in the digitalisation conditions. The authors raise the problem of innovative development of enterprises in conditions of the fourth industrial revolution, which defines not only the development...

Development in Indonesia, which was launched from the village, is considered to be very effective in supporting the development of national development in Indonesia. One of them is by establishing Village-Owned Enterprises, as a pillar of economic development in Village-Owned Enterprises is expected...

Risk in peer to peer lending has an upward trend. Uncertain economic conditions make it difficult for borrowers to repay loans because lenders through a free platform determine high loan interest. However, the borrower has no power and choice. This paper examines peer to peer lending conditions and potential...

“Ensuring that every guilty person is subject to criminal punishment and protecting innocent people from criminal prosecution” is the ultimate goal of formal justice. In recent years, cases of unjust, false and wrong have occurred frequently in China, exposing various problems in Chinese judicial system....

Jambi Province, with its abundant natural and cultural wealth, can be one of the true potentials in advancing and developing its region. The beauty of its nature and culture can attract local and foreign tourists to visit Jambi Province. One of them is the Muarajambi Temple tourism, which is a cultural...

Sculptured-dies roughing (SDR) has some different objectives that maybe contradicting and therefore needs trade-off among them. Compared to prismatic and rotational shape machining, SDR is more complex considering the sculptured characteristics of machining surface. Layer-by layer approach applied in...

Thailand, which was hit hard by the Covid-19 epidemic, has employed various economic policies in various stages to stabilize and revive its economy. When the epidemic was severe in the early stage, the Thai government, on the one hand, took strict epidemic prevention measures to prevent its spread, and...

Based on the case analysis of recent accounting scandal of Luckin Coffee, the paper studies whether and how the blockchain technology would help to prevent and detect accounting fraud, using the fraud triangle model. I find that the three characteristics of the blockchain technology would help to break...

On July 24, the General Offices of the Communist Party of China Central Committee and The State Council issued a guideline on further reducing the burden of homework and off-campus training for students in compulsory education. It points out that strict regulations will be made on the approval of institutions’...

Based on the sample data of 37 European countries from 2006 to 2018, this paper conducted an empirical study on the impact of environmental regulations of host countries on China’s OFDI from the perspective of differentiated investment motivation. The findings were as follows: firstly, regarding the...

The article gives the psychological assessment of corporate culture concept being perspective to ensure occupational safety and reduce the occupational risk in the construction companies. It is shown that the components of the corporate culture for Russian small and medium construction companies concern...

This study investigated the influence of transformative learning experience (TLE) and career adaptability (CA) on work performance (WP) among working university students, with self-regulated learning (SRL) analyzed as both a direct predictor and a moderating variable. Grounded in Transformative Learning...

Residents of rural communities, most of whom work as farmers, have a low level of socio- economic welfare. Various regional policies, including those in Karawang Regency and Bogor Regency have been issued, including regarding Village-Owned Business Enterprises (BUM Desa) in the form of regional regulations...

The purpose of this study is to evaluate the effect of payment system innovation on retailer efficiency because of the implementation of the National Payment Gateway in Indonesia. We use a two-stage approach at the individual and national levels by adopting an efficient frontier approach using the Malmquist...

The development of information technology encourages governments around the world to compete to be better in Electronic-Based Government Systems (EBGS). The Department of Communication and Informatics of Bandung City Government or known as Diskominfo as an institution responsible for government affairs...

Since the industry transformation in 1965, Singapore established state-owned enterprises known as government-linked corporations to overcome the lack of private sector expertise and spearhead the development of its economy. Furthermore, Singapore proposed the “quasi-entrepreneur” strategy, encouraging...

The purpose of this study is to determine the banking stocks to include in an optimal portfolio and the proportion of the final funds of each company’s shares. This research was conducted on the Indonesia Stock Exchange on stocks listed on the IDX from 2017–2021. This study used secondary data with a...

This paper aims to assess the impact of leadership style and competence on work satisfaction and their impact on employee performance. The data were obtained using questionnaires distributed to all researchers and staff at SKPD (local government agencies), with 170 samples taken. Structural Equation...

The Covid-19 pandemic has caused restrictions on various activities including travel by airplane. This causes the airline ticket to be canceled. With the unilateral cancellation of the airline, there should be a ticket refund mechanism of disappointment for passengers which can impact on consumer intentions...

Introduction: This research is devoted to deepening the knowledge of tourism (TSCM). Background Problems: The history of TSCM has appeared in several previous studies, but the integration of factors that link TSCM variables with Customer Outcomes has not provided comprehensive information in literature....

Under background of China has implemented frequent industrial policy on technological companies, this paper employs DID empirical method to evaluate the policy effect. I use the daily stock market transition data, and use stock performance of relevant companies as the proxy of policy effect. I find that...

Over the past decades, China has spared no effort to improve firms’ total factor productivity (TFP) and promote high-quality development. A substantial body of academic research has emerged on this topic. No doubt executive salary can influence managerial work attitudes and initiative, potentially reducing...

Corporate investment in the practice deviates from the optimal level due to financing constraints and agency issues. Understanding the primary reasons that cause investment inefficiency will help formulate policies that address the problem. Most prior research emphasizes that any governance mechanism...