Advances in Economics, Business and Management Research

The aim of this study was to examine the role of intellectual capital in moderating the relationship between growth opportunities and financial performance. The study was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples selected by purposive sampling...

The aims of this research are to inspect and investigate the impact of the competence of village officials, compliance with financial reporting, and the internal control environment on fraud prevention and to test the effectiveness of the role of village assistants to strengthen or weaken. This research...

Tongkonan, aside from being home for Toraja people and as an identity marker, is also functioned as a center of daily activities for Toraja people. Tongkonan could not run its function without having a consecration ceremony called Mangrara Banua. Mangrara Banua is a traditional ceremony held for the...

Football is a sport and an attractive business with a high turnover of money around it. A football club may earn much from sponsorship, ticketing, and merchandise; however, it may also suffer loss from player transferred. This study aims to analyze the financial statements of professional football clubs...

Customer segmentation is based on a large amount of customer data, but for many new users, their customer data is zero. The similarity of the characteristics of the interpersonal relationship group can make up the shortcomings of the existing customer segmentation method, so this topic is studied. This...

As the oldest ancient temple in East Java Province, Indonesia, the Badut Temple have a dualism of function of space where as a building of religious rituals, cultural preservation as well as tourist destinations. Therefore, it is necessary to manage heritage tourist destinations that can maintain the...

With the advancement of policies about domestic environmental protection, energy saving, and conversion of coal-to-gas project, the market demand for natural gas has greatly stimulated. Turkmenistan is rich in natural gas resources, after cooperating with China in the field of natural gas, Turkmenistan...

In recent years, due to the trend of environmental protection and the awakening of public awareness, companies need to deal with complex environmental protection issues and challenges. The first thing they face is the prevention of air pollution. When companies face the government air pollution prevention...

With the ongoing globalisation of the economy, the competitive situation in the international financial market is becoming increasingly severe and the room for survival of SMEs is severely compressed, so the study of their financing has become a subject of concern. In terms of the influence of SMEs on...

The “middle-income trap” refers to the phenomenon that an economy stagnates for a long time after its income per capita achieves the middle level of the world, which frequently occurs in developing countries. Taking Latin America as an example, the author establishes a unified framework that includes...

The development of society has caused serious damage to the natural environment, which made the frequency of extreme weather events have greatly increased. Sponge city has the ability to store water, trap water and recycle water, which gives it huge advantages compared with traditional cities. By analyzing...

This study aims to analyze the extent of the use of technology and innovation in the sustainability of Trusmi’s batik business, seen from the marketing strategy it does. This type of research is a case study. The subjects in this study were Trusmi batik entrepreneurs. Data were collected through observation,...

The goals of this research is to see how financial ratios affect financial distress to stock prices. ROA, DAR, and CR as an intervening variable. The companies in this study are listed on the Indonesian Stock Exchange for the 2018–2022 period. Sample data was collected using purposive sampling technique....

The success of an entrepreneurial venture depends on the seriousness of the entrepreneur. Willingness to learn, expand business, take risks, investment in new technologies, implementing new marketing strategies, focus on long-term relationships, and openness to feedback reflect the seriousness of an...

Based on 451 listed A-share and H-share power companies from 2009 to 2023, this study empirically examines the impact of technology innovation investment in power companies on their ESG performance. The research results indicate that increasing investment in technological research and development by...

During water construction operations, engineering ships often occupy part of the traffic channel, resulting in a surge in the density of ships in the channel which increase navigation and operational risks of ships. However, the existing research on risk evaluation in navigable waters is mostly oriented...

Chinese households primarily rely on savings as the main component of their assets, yet the returns are distressingly low. Additionally, Chinese residents encounter challenges when it comes to preserving their wealth, as they have limited investment opportunities and face other obstacles. Nevertheless,...

Plenteous natural potential has not guaranteed the welfare of the people who settle around it. The same is true for the Magersaren settlers who live in Boro Sumbersari Hamlet, Karangploso District, Malang Regency, which is also a forest area managed by Universitas Brawijaya (UB Forest). This study aims...

Research purpose: This study aims to identify the impact of financial and non-financial compensation towards decision making steps in internship and to identify the type of compensation that are considered most interesting among interns. Research motivation: Previous...

In recent years, due to the abundant forest resources in China, the frequency of forest fires has increased as a result of climatic influences. According to data from the “China Forestry Statistical Yearbook,” from 2010 to 2019, the total area affected by forest fires in China reached 485,000 hectares,...

In the context of global economic integration, multinational corporations (MNCs) face significant currency risks due to cross-border transactions involving multiple currencies. This study evaluates the effectiveness of hedging strategies—including futures, forwards, options, swaps, and loan hedging—through...

TuSimple is the first global automatic driving stock listed in the United States. At present, it is in the growth stage. It is a truck technology company founded by core members such as Chen Mo, Hou Xiaodi, and Wang Naiyan. Its core products are an L4 automatic semi-trailer truck, TuSimple path system,...

Carbon neutrality and peak carbon dioxide emission targets are crucial in curbing climate change by reducing greenhouse gas (GHG) emissions and limiting the extent of global temperature rise. They are called “dual carbon targets” together. Carbon neutrality aims to stabilize atmospheric CO2 concentration,...

The real economy is the foundation of a country’s economy and an important driving force for national development. As the foundation of the real economy, manufacturing SMEs are facing the problem of lack of core technology and the urgent need to improve their technological innovation capacity. The progress...

In the process of modernising socialism, as the times change, policy updates and adjustments are inevitable in order to promote the long-term and stable development of many industries. Since the change of business tax to value-added tax was introduced, the “camp reform” has had different degrees of impact...

In the official school, cadets are the subject of education who get influence from the campus environment with the Boarding School system. Research was conducted to determine whether there is an influence of exemplary mentors and senior exemplary on the character building of cadets. By using SEM PLS...

Culture, a reflection of social values and behavior in Indonesian society, significantly influences various aspects of human life, including the role of accounting. This study explores how cultural dimensions impact accounting practices within the Tayub Community in Lumajang, East Java. Employing a qualitative...

In recent years, the Community Public Service exists so many problems such as the imbalance between supply and demand, the shortage of money and the low degree of specialization. Also, many reasons caused that. However, the lack of residents participating in community affairs and the imperfection of...

The purpose of this study is to understand the impact of the building environment on users' behavior and psychology. Through the study of environmental psychology, behavioral psychology and other theories, taking Qinhu and its surrounding environment as the research object, this study makes the analysis...

The paper defines and characterizes the direction and power of influence that different factors exert on the results of activities of companies in the copper industry, defined in terms of company's revenue. A special emphasis was put on the evaluation of the influencing power of direct investment. To...

In the process of international freight forwarding operations, often because of internal or external causes of the freight forwarding industry exists many potential risks, these risks may lead to the loss of freight forwarders. In this paper, DEMATEL method is used to analyze the data. Then we analyse...

In this study, a mediated moderation model has been constructed based on 356 R&D professionals’ survey to explain the influence of high involvement work systems on professional's innovative performance. The results show that: (1) high involvement work systems have significantly positive effect on professional's...

2015 is a difficult year as the economic slowed down has made most industries suffer in their core business activities. Nevertheless, Indonesian stated-owned company, PT. Perusahaan Gas Negara (Persero) Tbk (PGN), announced their infrastructure project plan. The project consist of 12 pipelines infrastructure...

The article suggests an approach to designing a physics course content meant for technical universities ensuring objectification of educational subject syllabus structure which is aimed at obtaining final educational results in a specific field of study. Logical matrix method and expert opinion survey...

This paper uses the county-level panel data of Hubei province from 2012 to 2016 to calculate the agglomeration degree of agricultural products processing industry in Hubei province, and empirically studies the impact of agricultural product processing industry agglomeration on county economic development....

This research considers features of financial potential formation at the regional level. The given category is explained from the point of view of a systematic approach. Authors try to reveal «financial potential» through «financial resources». Economists usually use various definitions that have some...

This study aims to determine the amount of capital gains of sectoral stocks and find out sectoral/ industrial stock rankings based on their capital gains in Indonesia at 2017. Capital gain is a part of the return of stock investment that gets great attention of investors. An understanding of the ranks...

The relevance of the study is due to the need to generalize research in the field of human capital development as a factor of economic growth and identify the causes of weak influence on economic growth. The analyzed theoretical and empirical work in this area allowed us to systematize the concept of...

The purpose of undergraduates' ideological and political education is the development and perfection of human beings. Communication, as the way of human being, runs through the process of human development. But for a long time, many people have not realized the importance of communication. Indoctrination...

The main goal of the research is to determine the importance of the refinancing mechanism in the system of Ukrainian banking system’s liquidity regulation. The separate tasks by which the goal of the research is achieved are: research the legal regulation of NBU's usage the refinancing instruments and...

The study proposes a multi-nomenclature model for optimizing inventory business processes using asymptotic methods. An easy-to-use analytical formula for determining optimal order interval when ordering and inventory holding costs meet insufficient cyclical changes. Testing of the developed model of...

Business competition in the current era of globalization requires companies to have a strategy to win the market. Management strategy has an important role in the survival of the company. The existence of such competition is also felt by small businesses such as Small and Medium Enterprises (SMEs). The...

In the context of China’s "One Belt One Road" strategy and the Laos National Special Zone strategy, the China-Laos Mohan-Boten economic cooperation zone between is of great importance. This paper analyzes the cross-border economic cooperation zone and boundary effects, combs the construction history,...

The article deals with terminological borrowing as a way to develop an oil and gas terminological system in modern conditions of globalization and developed communication technologies. The article studies the types if borrowed words, describes methods for borrowing foreign language vocabulary by national...

The purpose of this study is to analyze the effect of self efficacy, competence, and emotional quotient on employee performance through career development as an intervening variable on private companies in Surabaya, Indonesia. This research was conducted on 98 employees as a sample. The data were gathered...

Project failure is largely due to poor planning and monitoring. Many people consider event management to be a wedding planner or concert, but the field of event management involves more than that. Event management is the process of using business management and organizational skills to imagine, plan,...

There are many cases of creative accounting both abroad and in Indonesia which involved well-known Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative...

The paper aims to study the problems and opportunities of using big data analytics in human resources management (HR analytics). The digital transformation of business urges employees to develop new skills and competencies, to change their behavior in interaction with other people. HR analytics enables...

Authentic leadership develops attention as a basic component of effective leadership because the existing leadership style is not able to be part of a promising solution. The purpose of this study is to explore psycap) as an antecedent of authentic leadership development and the moderating effect of...

The purpose of this paper is to understand the relationship between Intellectual Capital, Organization Learning, and Competitive Advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered in the Ministry of Finance...

The article discusses the advancing of mechanisms for ensuring accessibility of cultural goods and services for people with disabilities in the Russian Federation, which are aimed at individual empowerment. The author focuses on the preparedness of cultural institutions to provide an accessible, barrier-free...

This study aims to determine the effect of Indonesia’s exchange rate and the interest rate on the stock prices of pharmaceutical companies in Indonesia. This research used secondary data from pharmaceutical companies listed on the Stock Exchange in the period July 2019 to May 2020. The population and...

Through literature reading, this paper clarifies the concept of key research variables, establishes a research model, and explores the incentive mechanism of entrepreneurial learning on entrepreneurial performance and the mediating role of entrepreneurial ability in it. Through the descriptive analysis,...

Entrepreneurship is currently widely viewed as a breakthrough to increase the workforce’s absorption for prospective graduates. This study examines the students’ entrepreneurial intention (MB) determinants by focusing on the importance of entrepreneurship education (PK) (SE) as the primary predictor...

Statement that digitalisation and innovation processes can affect sustainable development is widely accepted among scholars. The global digitalisation provide the necessary tools to ensure the development of economic, social and environmental issues and accelerate sustainable level. On the other hand,...

The development of the national economy is largely determined by the functioning of the labor market and the peculiarities of the use of labor resources. The labor market characterizes the relationships that develop in the process of hiring and evaluating the labor force and reflects the Coordination...

In the new era, it is of great and practical significance for colleges and universities to carry out party history education work for colleges and universities to realize the fundamental task of building morality and cultivating people, and to promote college students to establish a correct view of party...

This study aims to determine the factors that influence consumer behavior in purchasing Specs shoes. The sample in this study amounted to 100 respondents who were taken using purposive sampling technique. This research uses a qualitative approach, which takes the object of research in Kupang City. Data...

Meetings and events have been transformed by technological advancements in the last decade. Technology has significantly changed the tools accessible to meeting and event planners at every step of the planning process, even while in-person meetings are still crucial. For example, event and visitor bandwidth...

Experts have conducted this research to explore the effects of artificial intelligence (AI) on office management through its influence on decision-making operations with performance results for employees. The extensive use of artificial intelligence technologies across industries does not extend to its...

Economic growth as a benchmark of achievement of economic activity in Indonesia in obtaining additional income for its people from one period to the next. As a result of the Covid-19 pandemic, Indonesia’s economic growth and even the world has experienced a setback. Therefore, the Indonesian state made...

There are around 64.19 million MSME participants, contributing 61.07% of GDP, or over Rp 8,573 trillion, and 97% of employment. The research demonstrates that one factor bolstering the Indonesian economy is the quantity of MSMEs that are now operating. The obstacles that currently face Indonesia's...

Since the global public health security incidents broke out, the occurrence of diseases had brought about a serious impact on the global supply chain. Natural disasters and other emergencies expose the vulnerability of the supply chain. Through analyzing some e-commerce enterprises’ successful solution...

This research aims to determine the development of publications and research trends related to tax evasion deterrence (TED). The method used in this research is the bibliometric method sourced from Scopus. The three applications used in this research mapping were publish or perish, Mendeley, and VOSviewer....

Every organization must have human resources, which is an essential asset in achieving the organization's goals. Without good human resources, an organization cannot perform well. Human resources are the only resources that cannot be imitated. Human has reasoning, feelings, desires, abilities, skills,...

Social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and peers will increase the individual’s chances of committing unethical actions (budgetary slack). But on the other hand, several studies show...

The cross-border integration of luxury and art is not only reflected in the co-operation between brands and contemporary art, which enhances the cultural and historical value of brands through various forms of artistic expression, but also in the ways of displaying luxury goods, which continue to absorb...

Pasir Padi Beach is one of the leading tourist destinations in Bangka Belitung which has great potential in attracting tourists. This study aims to evaluate the strengths, weaknesses, opportunities, and threats related to tourist facilities and marketing strategies through social media in increasing...

The current development is where start-ups and MSMEs continue to innovate to overcome the country’s problems caused by the prolonged COVID-19 outbreak. The emergence of the digital platform can, of course, be a huge market opportunity for the growth of MSMEs, especially in Buleleng Regency. This opportunity...

Based on the comparative analysis of the definition of geological parks, ecological tourism and sustainable development, this paper discusses the dialectical relationship between the geological parks, ecological tourism and sustainable development. The geological park is an important part of the ecological...

The establishment of CAFTA(China-ASEAN Free Trade Area)and the implementation of the Belt and Road initiative will explore new growth of trade between Guangxi Zhuang Autonomous Region and ASEAN countries. This paper describes the competitive advantages of Guangxi and explains how to avoid competitive...

Additive manufacturing allows new design solutions for moulds and dies that can improve quality and productivity in casting processes. Complex cooling channels made by additive manufacturing give fast and reliable cooling and a more accurate control of the solidification. The paper shows a comparison...

The target of this paper is to cultivate students' innovative ability. According to data structure teaching process, this paper proposed teaching design concept of double mainline firstly. Then, in order to reflect the innovative thinking to data structure course, this paper constructed three-layer teaching...

This study explores the new service design (NSD) of medical cloud service (MCS) based on the perspective of activity theory. The activity theory consists of six elements concerning object, tool, subject, rule, community, and division of labor. This study adopts the method of case study. The secondary...

This paper studies the optimal decision of retailer and supplier based on the shortage of market supply. Compared with the normal supply situation, it is found less optimal order quantity from the retailer; and that the retailer's optimal order quantity decreases with the increasing of wholesale prices,...

Social networking media has been the major source of communication between individuals in the world over, hence, the label cyber-world. This includes Facebook, Twitter, MySpace, Instagram, Flicker, Frienster, Blogs, Podcast, Youtube, Tumblr and Skype, among others. Users of these forms of media made...

With the rapid development of the Internet and mobile communications equipment as the core of the new media, the new media is different from traditional media ,such as newspapers, radio, television and so on, which because of the new media crosses times and space, spreads fast, interactive efficiently,...

Purpose of this paper is to explore the origins of external default, domestic default and banking crisis. Using Random Forest (Breiman et al.,1984) to measure variable importance, we adopt the long-dated cross-country data on public debt developed by Reinhart and Rogoff (2009), which covers 66 countries...

According to Article 1 number (1) of Law Number 1 Year 2011 on Housing and Settlement Area, what is meant by housing is a collection of houses as part of settlements, both urban and rural, equipped with public utilities, facilities and utilities as a result of efforts Fulfillment of a habitable home....

Construction of the curriculum system between the secondary and higher vocational education is an important component of modern vocational education. Taking the construction of the curriculum system of "3+4" in the major of Mechanical Manufacturing and Automation in Jilin engineering normal university...

Indigenous system as a form of traditional wisdom for generations proven effective in maintaining and ensuring the sustainability of public life of Kasepuhan Community at Mount Halimun needs to be adopted and synergized in regional development related to conservation of natural resources and the environment....

Supply chain finance is an efficient method to solve small and medium-sized enterprise's financing problem. An important issue is to simulate the supply chain finance system's credit risk. This paper will use the method of system dynamics, basing on the small and medium-sized enterprise finance credit...

This study examine the effectiveness of training management in privat higher education. This studi aim to is a means to develop the competence of lecturers in terms of skills, knowledge and attitudes. The study evaluated the effectiveness of management tr

As a new service industry, the logistics industry has developed rapidly in recent years. However, high costs but low profits make logistics enterprises switch, close down or be merged. In order to solve the problem of high costs of logistics enterprises, this article investigates the costs of a logistics...

Objective: To evaluate the effects of manual therapy combine with Baduangong exercise to treat neck-type cervical spondylosis. Methods: Patients were randomized to control group (cervical manipulation) and experimental group (combining cervical manipulation with Baduangong exercise). The two groups received...

by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is...

Formation and development of pharmaceutical market inevitably leads to situations that act as catalysts for structural market changes. These situations include mergers and acquisitions increasing market concentration and having positive or negative influence on all market participants. This is why such...

The strategy of rural revitalization formulated by the 19th National Congress of the Communist Party of China puts forward higher requirements for the construction and development of rural areas and provides great opportunities and favorable conditions for the improvement of the appearance of rural villages....

Adopting constant elasticity of substitution production function model to calculate the contribution rate of each influential factor on economic growth when analyzing factors of economic growth is usually a major subject frequently researched. This paper makes an extension under general meaning of constant...

United world is a in order to solve the food security and food wholesale market platform for the online trading and food supervision, food trade and food health organically combined, can make between manufacturers and merchants, hotel deal more convenient, and can be the source of food trading transparency...

Value Added Tax (VAT) is a tax which is determined by objective laws to which they are levied. In the process of the collection, often based on a difference in the interpretation of legal provisions between the taxpayer and the tax authorities that led to a tax dispute. One example is the imposition...

The purpose of this study was to determine the effect of household characteristics on ecotourism and its impact on poverty alleviation in Lubuk Beringin Village. Ecotourism development is one of the keys to economic improvement towards poverty alleviation. The methodology used in this study is descriptive...

Geographical condition of Indonesia that is dominated by sea led Indonesia to desperate need of the sea transportation management to meet its operational needs. PT. Pelindo I is a company that has the authority to manage the port in North Sumatra and its surrounding areas. Belawan's current access channel...

Using linear regression model on the combination of behavioral decision theory to analyse the data of second-hand housing in 2505 Beijing districts and 2343 Chengdu districts, explore the amount of second-hand housing online attention, the distance from the subway and build the length of time for consumers...

One The imperative of economic democracy mandated by the constitution through Article 33 of the 1945 Constitution, the reality is not a legal foundations appreciation to economic activities, but even shifts to a free-market economy (laissez-faire). This is confirmed in the constitution “permanent position”...

With the further development of the market economic system, the management activities of all social sectors have achieved innovative development. As a special kind of industry, retail enterprises are mainly an intermediary, mainly from the manufacturing companies or wholesale enterprises to buy goods...

Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company’s financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining...

Public Housing Credit is a government program through BANK BTN for people who are prioritized for those who do not yet have a residence. Cirebon is one area that has many housing development KPR projects. One of the KPR company PT. Karya Berkah Gemilang which is located in Cirebon Regency is competing...

This study aims to investigate the Transformational Leadership Behavior (TLB) theory to explain and predict the trust and motivation of employee who worked at Human Resource Development Board Province (HRDBP) in Indonesia. This study uses purposive sampling and the survey method to generate sampling...

Under the background of the new era, use the idea of “integration of urban and rural development” and “Internet +” to explore a new practice mode that helps to tackle poverty and help rural revitalization and development. The new model does not increase the burden of the government, applies internet...