Advances in Economics, Business and Management Research

Every firm will have to deal with complexity, change, and the same intense commercial rivalry that big businesses confront as well as small, medium, and large businesses (MSMEs). Through the Corporate Social Responsibility (CSR) program, external stakeholders (both public and private) must provide support...

The impact of economic integration, shifting consumer preferences, technological development, and changing societal needs have made most institutions face new threats and opportunities. Institutional changes need to be made so that an institution can continue to have a competitive advantage and survive....

This research was conducted to determine the potential of market levies in Solok Regency. This analysis useful to determine the actual amount of market levies in Solok Regency because target dan realization of market levies still fluctuated in the last five years. Realization of market levies in Solok...

The establishment of an individual limited liability company raises many polemics and contains legal problems, namely the establishment of an individual company in the form of a limited liability company established without a notarial deed and without authorization as a legal entity and its juridical...

With the rapid development of technology, the application of artificial intelligence in the field of finance is becoming increasingly widespread. This paper deeply explores artificial intelligence-driven intelligent investment strategies, including the application of machine learning algorithms in investment...

This paper contrasts net present value (NPV) and internal rate of return (IRR) as core discounted cash flow diagnostic indicators for investment decisions, linking their theoretical characteristics to practical evaluations. The study poses three questions: when and why these two standards align; when...

The purpose of this study is to obtain empirical evidence about the effects of institutional ownership, managerial ownership, firm size and independent directors on tax aggressiveness of the building construction subsector companies listed on the Indonesian Stock Exchange from 2009–2014. Tax aggressiviness...

This study investigates the optimization of industrial investment allocation in China, addressing the challenges of over-concentration in certain sectors and inefficiencies in resource distribution. A multi-objective optimization model is proposed using Sequential Least Squares Quadratic Programming...

The conservation of the Bali Starling is gaining increasing public attention. The species is becoming increasingly rare, necessitating conservation efforts to prevent extinction. This study aims to examine the development of Bali Starling conservation as a tourist destination. A sample of 100 individuals...

As a universal technology, artificial intelligence has a strong technology spillover effect, which can improve production efficiency, promote enterprise innovation and optimize factor allocation. Drawing upon the data pertaining to A-share listed companies in China from the period of 2017 to 2023, this...

General Secretary Xi Jinping to implement the spirit of the important speech for promoting the artisan spirit. Explore the integration of teaching content into the ideological and political elements of the curriculum. Promote all-round coordinated education of all employees. This paper takes the “Introduction”...

With the industrialization and urbanization of China, the significance of carbon neutrality and peak carbon emissions are becoming increasingly larger in recent decades. One of the methodologies to promoting the “dual carbon targets” and sustainability by Chinese government is developing new energy vehicles...

In recent years, China’s unicorn enterprises, as a representative of the new economy, are developing rapidly, and have become an important indicator to measure the urban innovation environment and economic development. This paper selects Beijing, Shanghai, Shenzhen, Guangzhou, Hangzhou and other cities...

Simanindo Port is a very important ferry port in connecting Sumatra Island with Samosir Island via waterways. In the transportation system, security and safety are highly prioritized as a form of providing good services. Safety is demonstrated not only to service users, but also to ship operators/ship...

For this purpose, Law Number 14/2008 came into effect, as well as the Minister of Home Affairs’s Instruction Number 188.52/1797/SJ/ 2012. However, up until this point, we have fallen short of our transparency goals. It is the goal of this research to analyze how political competitiveness, financial independence,...

This study aims to determine the behavior of individuals in making family investment decisions in terms of personal income and financial literacy as well as demographic factors in the Tasikmalaya community. Primary data were collected through the distribution of questionnaires with snowball sampling...

Financial statement analysis of the data summary, comparison, analysis, the disclosure of the consolidated financial statements, and can objectively evaluate the financial situation of enterprises to understand the company's operating results. Mao-tai Group 2009-2013 financial report as the basis, combined...

Wu Hsing, five elements (metal, wood, water, fire and earth), was held by the ancients to compose the physical universe and later used in traditional Chinese medicine to explain various. Marketing refers to the sum of activities involved in directing the flow of goods and service from producers to consumers....

The core step of Case-based Reasoning is to retrieval and match the case with the fault feature accurately and efficiently, the scale of the case library is becoming larger because of the case studies feature, but the redundancy is becoming clearer at the same time, it influences the accuracy. The effective...

Blended Learning is not a new term in Open and Distance Learning (ODL), which has been used with increased frequency in both academic and corporate circles since the beginning of the last century. However, the study on Chinese as a second language (L2) teaching and learning with the application of Blended...

Reforming the traditional teaching mode of special courses, increasing the teaching of experimental and practical aspects, and building a comprehensive accounting laboratory has become an urgent need for the current teaching reform of accounting courses in colleges and universities. Accounting demonstration...

Explore the new teaching model of "medicinal botany", so as to enhance the students' interest in this course and their comprehensive practice, innovation and application ability. Establish the student-oriented teaching philosophy, introduce comprehensive experiment and exploratory experiment, innovate...

The main purpose of this study was to meet the need for the provision of information systems in vocational school models quickly and structured, to answer some problems that using the needs of information systems identified, and can be a guide in the deve

This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique...

Investment is the exchange of money with other forms of wealth such as shares or immovable property expected to be held for a certain period of time in order to generate income. It is also sacrifice of property at this moment to acquire future assets. Investing in capital markets is one way for the capitalist...

This study aims To, 1) To know and analyze the effect of Quality Product on the Value of Customer Product Recycle in Makassar, 2) To know and analyze the effect of Quality Product on Customer Satisfaction of Waste Recycle Products in Makassar, 3) To know and analyze the influence of Customer Value on...

Facing the arrival of a new round industrial revolution, advanced engineering education of our country is reforming gradually, the traditional education model can no longer meet the requirements of social and ecnomic development. Based on the OBE (Outcome Based Education) mode, this paper analyzes the...

This study aims to explore strategies for competitive action conducted over time with a dynamic process model of the competitive interaction between firms with a top management team (TMT) psychological perspective. The data analysis was based on a sample of 124 respondents from the top management team...

Climate change has called the attention of governments in all parts of the world to better manage the urban environment. This paper aims to provide an overview of the urban environmental governance activities in Indonesia. This study uses a qualitative study through document analysis of the urban environmental...

Corporate culture is defined as a company’s social value, management skills, and group consciousness. Corporate culture is the method to deal with external and internal conflicts. In 21st century, corporate culture and business models attract more attention of researchers because if a company wants to...

Based on the data from enterprise economic information database which based on the research and evaluation of the technical ability of enterprises in Liaoning Province, this paper researches the impact of industry-university-research collaboration on different types of enterprises’ innovation and its...

The article substantiates that social games in relation to their own quasi-identity develop in the individual a sense of instability of true identity. It is shown that in a society of mass consumption a person can act both as an object and as a subject of identity manipulation.

Various types of organizations have implemented different quality management concepts, including Six Sigma. Although many important works related to Six Sigma have been documented, there are still some questions about the application of these concept in various organizations. At present, limited research...

This paper explains a method of making distinction between momentum chasing and contrarianism trading. First, we randomly select a time series of some security in futures market, and the time frequency is one minute. Second, we convert the close price into index price, and calculate thirty-minute moving...

This research was conducted to determine the interest of tourists visiting Cirebon City in Kanoman Palace. The formulation of the problem in this research is how the digital guide influences the interest of tourists visiting Cirebon City in Kanoman Palace. The method that is used is a pre-experimental...

With the popularity of the Internet and the development of e-commerce, online shopping has become more and more popular. Based on the commodity text comments of an e-commerce website, this paper uses machine learning method to analyze and mine the emotional direction of commodity comments. Finally, combining...

In the midst of the tide tendencies of globalization, rapidly developing the idea of civil society as a control device to state power, much done by Non GovermentOrganisazation (NGO). This idea rests on the assumption that the state is not the sole agent in enforcing human dignity. Human dignity in its...

SMEs are an important segment of the Malaysian economy and contribute significantly to the country’s economic growth. Nonetheless, SMEs are riskier and associated with a high failure rate. Hence, the aim of this study is to develop a failure prediction model for SMEs in the hospitality industry by using...

This study aimed to examine whether self-efficacy (SLF), self-regulated (SRG), computer attitude (CMPT), and student engagement (S.E.) were the factors forming the competency of student accounting computers (ACC). This research was also motivated by I-E-O Astin’s theory with the empirical conditions...

The US-China trade deficit has directly brought about the ongoing trade war and is a major factor contributing to the growing tensions between the two global superpowers. Only by thoroughly analyzing the factors behind the massive imbalance and understanding the connection between them can effective...

Drought vulnerability analysis of crops can build a bridge between hazard factors and disasters and become the main tool to mitigate the impact of drought. However, the resulting disagreement about the appropriate definition of vulnerability is a frequent cause for misunderstanding and a challenge for...

The paper considers the problem of assessing the quality of educational information systems in the context of the digital transformation of society. An algorithm for determining the quality of information systems based on expert information is proposed. This approach differs in that it allows one to...

The urgency of the research is in the necessity to modernize the innovation system of Russian regions and to access its effectiveness. Goal-oriented management of innovation system establishment is possible only if appropriate methodological tools are available. The role of assessing the effectiveness...

In this study, we outline papers connecting firms’ capital structure to CEO dominance and CEO power. Most papers examining how the choice of capital structure is influenced by one or several specific variables related to the CEO. Whether the impact on changes in leverage on firm performance depends on...

The purpose of this study is to examine whether recommendation quality can predict customer loyalty, a) recommendation quality; b) perceived serendipity can predict decision satisfaction, decision satisfaction can predict customer loyalty, and decision satisfaction can mediate the prediction of a) recommendation...

Behavioral biases are mostly extensively studied in the context of long-term investment decisions however their influence on short-term, high-frequency trading such as day trading has received only limited attention. This research seeks to bridge the gap by exploring the influence of cognitive biases...

The objective of this study is to examine the effect of green promotion, green physical awareness, and environmental awareness on purchase decision at green coffee shop named Retrorika Coffee Bar and Resto Malang. The sample consisted of 160 respondents taken by applying purposive sampling technique....

The ability to estimate distance between people has been an important aspect in contact tracing especially in this Covid-19 pandemic. This is because, distance is one of the crucial element in determining whether a person is a close contact or not. In this context, Centers for Disease Control (CDC) and...

Global travel and tourism sector is now undergoing substantial expansion, effectively surmounting several challenges, and capitalizing on significant technological advancements. One notable advancement was the emergence of smartphones. In the last two decades, the emergence of “smartphones” and “mobile...

Fraud detection remains a critical global concern due to its far-reaching consequences for economies, corporations, and public trust. External auditors serve as a frontline defense against fraudulent activity, yet detecting sophisticated and deliberately concealed schemes poses substantial challenges....

This study aims to analyze the impact of cultural agility and self-leadership on the performance of IISMA awardee students in 2023, with time management as a moderating variable. This research applies a quantitative approach. The data analysis method used in this research is the SEM (Structural Equation...

The patients ‘ main objection was the application of public services in a queue of patients online and offline in the RSUD Madiun City, East Java, Indonesia. The number online is generally lower than on site, when services are merged hence all hospital patients are offline. Over 90% of outpatients are...

This study examines the issue of low work engagement at the Monterado Health Center, where staff members continue to lack endurance and excitement for their jobs. Furthermore, there are issues with job satisfaction when there are still workers who dislike their jobs or believe they might be doing something...

Therefore, the study examines the impact of tourist attractions on visitors’ interest in returning and the factors that affect visitors’ interest in visiting tourist attractions. The associative approach using differential sematic measurements is the technique employed. The 132 respondents who worked...

The use of the MyPertamina application influences the lower middle class. The limited information and the exposure of the lower middle-class community have implications for the realization of the distribution of subsidized fuel oil. The writing of this article aims to determine the effect of the performance...

The Healthy China strategy has made the concept of health increasingly popular and also promoted the progress of China’s insurance industry, especially the development of health insurance. However, the comprehensive development level of China’s commercial health insurance industry is still far behind...

By February 2025, Hong Kong’s healthcare sector will be faced with multifaceted challenges. It has to align technological progress, such as AI diagnostics, with demographic changes, including a projected 30% elderly population by 2030, all while adhering to strict ESG mandates. The Hang Seng Healthcare...

This paper indicates the influence of fluctuations in the Renminbi (RMB) exchange rate on bilateral trade between China and countries involved in the Belt and Road Initiative (BRI). By analyzing the effects of different exchange rate regimes, this study aims to provide insights into how RMB exchange...

This study investigates how political turnover affects breakthrough inventions in Chinese cities. Our empirical evidence reveals a positive correlation between political turnover and breakthrough inventions when analyzing industry-region pairs instead of focusing on individual firms or regions. The results...

The purpose of this study is to investigate customer behavior regarding healthy and ecologically friendly food products. This study evaluates the amount of environmental concern, health consciousness, and attitudes about the purchase of environmentally friendly and nutritious food products. On the basis...

With the rapid development of the medical industry, the transparency and accuracy of financial reports are crucial for the governance structure and market operations of medical institutions. This study aims to evaluate the quality of financial reporting in the medical market and reveal its impact on...

The main objective of this research is to determine the impact of developing Smart Tourism on empowering the Bojongkulur Tourism Village community. This research uses descriptive qualitative methods. Data were collected using surveys and interviews with village government figures, tourism awareness groups,...

In recent years, extreme rainstorm disasters in China have occurred frequently. It is of great significance to explore the public’s risk perception of extreme rainstorm disasters for disaster prevention and mitigation. From the three dimensions of public perception heat, public perception theme and public...

This study aimed to analyze the potential bankruptcy of manufacturing sector companies, food and beverage industry in particular, which was listed in the Indonesia Stock Exchange (IDX) during 2018-2020 period. The study used the Altman Z-Score method to predict bankruptcy in three companies: PT Indofood...

The purpose of this systematic review article is to analyse prior studies on fear of missing out (FOMO) and investment. The data collected comes from three databases, i.e., Scopus, EBSCO Host, and Taylor & Francis, using PRISMA guidelines. The primary inclusion criteria for this systematic review...

This study aims to evaluate the implementation of the 7A concept (Attractions, Amenities, Accessibility, Activities, Available Packages, Ancillary Services, and Awareness) in the tourism sector on Bangka Island using a gap analysis method. The research focuses on two main destinations, namely Parai Beach...

This research aims to determine differences in strange returns and stock liquidity before and after the rights issue. The objects of this research were companies registered on the 2018–2021 Indonesian Stock Exchange. This research used a quantitative approach with secondary data. Documentation techniques...

Indonesia is one of greatest producer and exporter of palm oil. The statement is evidenced by data from the Central Bureau of Statistics for 2021 stating that Indonesian’s palm oil export reached US$ 18.44 billion or IDR 258 trillion in 2020 and grew 18.43 percent compared to the previous year. In addition...

This study investigates the impact of profitability, leverage, and free cash flow on firm value, with a focus on consumer goods manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. It employs a quantitative descriptive approach, using purposive sampling to select 32 companies....

Through narrative theory use in interior design, interior design also illustrate the narrative, the diversity of interior design is unique narrative interior narrative resources, indoor narrative space theory, space mining unique narrative resources, and on this basis restore lost event indoor space,...

Logistics 4.0 will change and improve traditional logistics and its self-perception. Logistics has become a core pillar in the value chain for industries and it is crucial for them to have the right good with the right quantity and right quality at the right time at the right place and in the right condition...

In recent years, the rapid development of China's economy has brought about a large number of fossil energy consumption, resulting in serious environmental pollution. As an important environmental protection tool, carbon tax has been paid more and more attention, and the carbon tax is in line with the...

Cultural tourism is one of the fastest growing segments of the tourism industry. For developing countries rich in cultural and natural heritage, cultural tourism is one of the main contributors to local economic development often providing the motivation to conserve a local community's cultural heritage....

When the cities in China were in the process of Urbanization, the traditional living style of Hui people in cities have been changed, such as Hui people who lived in Shuncheng Street which is the center area of Kunming city. There are a lot of Hui people lived here. Because of the needs of cities development,...

Under "one belt one road" initiatives and the smooth progress of reform in Myanmar political, more and more Chinese enterprises "going out" to invest in the electric power sector in Myanmar. This paper analyzed the first-hand field research data and investment opportunities. Domestic support policies...

Controlling implementation of early detection and treatment for breast cancer is exigent as the disease is the most widespread type of cancer in the world. Mammography screening is one of the dominant technologies applied to achieve this purpose. It detects breast cancer through prevention route and...

This article discusses about factors which effects job hunters’ decisions during seeking employment based on technical economy analysis. The employee attaches importance to initial human capital, at the same time, they pay more attention on the increase and speed of value. Last, this article suggests...

This study aims to empirically examine the effect of corporate social responsibility disclosure and ownership structure on tax aggressiveness, especially in mining companies operating in Indonesia. The results of testing hypotheses using panel data regression obtained results that disclosure of corporate...

The article analyses theoretical studies of the notion “economic securty” and the methodology of its assessement in practice using the regional economic system as an example. On the basis of the comparative analysis of threshold values which characterize the sustainability of the regional economy to...

The article considers the issues of psychological and pedagogical aspects of training the personnel resources, able to improve the interaction between a human, nature and society. On the basis of theory and practice analysis possible ways and means of the competence approach in ecological education of...

The EPC model is increasingly being valued as a general contracting model. Due to the characteristics of the EPC model, the contractor needs to bear most of the risks. The high risk should match the high returns, so the contractor often Rationalization suggestions are proposed through their own technical...

Nowadays, people's living standards are rising very fast, and material needs have been greatly satisfied. However, on the other hand, our spiritual and cultural needs are very scarce. This also gives entrepreneurs a revelation: who first instill their brand culture into the hearts of consumers, who won...

This article is about stress testing method for forecasting of probability of occurrence of risk reveal. There are types of possible stress tests and scenarios for forecasting of occurrence of risks allocated in the research. The financial potential of the region is considered as a set of regional resources...

For the multi-criteria decision-making problem of portfolio investment in power grid construction projects, the modern portfolio theory is used to construct a portfolio optimization model based on adaptive particle swarm optimization algorithm under the constraints of power demand, grid enterprise investment...

The ideological and political theory course takes the important mission of cultivating new people in the era. Practice as an important way of people's behavior which is an indispensable part of ideological and political education. As an important part of the ideological and political theory course, practical...

The herbal medicine planting patents in Yunnan Province are retrieved by means of INCOPAT patent database and the layouts on patent number, industrial chain and technology chain of Panax Notoginseng, Erigeron Breviscapus and Rhizoma Paridis are analyzed in this paper. The layout strategies about the...

Comparing with consequences of entrepreneurial orientation, fewer literature focused on antecedents of entrepreneurial orientation. In addition, the antecedents of entrepreneurial orientation were mainly examined in American context and fewer studies concentrated on Chinese context. In this paper, we...

The research addresses the issues of development the active mechanisms to manage the national economy sectors innovation development taking into account their pace of technological progress and resource potential proportionality. The study is based on the idea about relative importance of different sectors...

This research examines the influence of envious and financial reward on tax fraud reporting. The focus in this research is on the motivation of a tax payer in reporting other tax payer who committed tax fraud. This research use fully crossed between-subjects design in experimental studies. This research...

Russia maintains a strategic partnership with China, which became its largest trading partner. Bilateral relations have become even stronger because of Russia's “Pivot to the East” policy. China continues to provide ample opportunities for foreign investors in its market, gradually liberalizing the investment...

The importance of infrastructure development for economic growth has been confirmed by a number of scientific studies, and at present this thesis is practically not in doubt. Nevertheless, the most countries cannot solve the challenges facing them in the field of infrastructure on their own. That is...

Education Experience is a relatively new education pedagogy that focuses on student capability and mental wellness. Its goal is to change the traditional lecturer-centered pedagogy into student-centered one. Education Experience concentrates on student overall development by purposefully creating a comprehensive...

This study intended to find the different learning outcome between active learning strategy “the learning cell type” expository learning strategy. This study was an experimental study held in economic lesson to the tenth grade students of SMKN 1 Payakumbuh in discussion of “macroeconomic problem”. The...

Surface evapotranspiration is the process of moisture exchange in the atmosphere, biosphere and hydrosphere. Accurate estimation of evapotranspiration has important application value for regional water resources assessment, crop water requirement and production management, agricultural drought monitoring...

By reading amount of literatures, the paper explains and demonstrates situations and development modes of the medical tourism industry based on the "Silk Road Economic Belt", puts forward policy suggestions to integration of development of Chinese hospitals and medical tourism industry, the purpose of...

Stock investment decisions are actions that will generate the highest expected return. This study aims to determine the influence of gender toward overconfidence and investment decision-making and to test whether there are differences in overconfidence between men and women. The population is investors...

Infrastructure is an indivisible part of our modern life experience. Infrastructure projects are the cornerstone of states’ economic growth, development and wellbeing. Nevertheless, it is often unclear what is considered under the term “infrastructure” when thought through. Few scientists explored the...

The research aims to analyze the importance of soft skill influenced for the tourism community for the purposed of tourism satisfaction. This is a quantitative research and the data analyzed of tourism satisfaction. This is a quantitative research and the data analyzed by using SPSS 16.0. This research...

The International Accounting Standards Board (IASB) published a rule to regulate agricultural activities, named IAS 41: Agriculture. Measurement of agricultural activities based on IAS 41 is stated using fair value which is considered better because it can show that the transformation process immediately...

Recently, the professional community has showed interest in professional education in the area of oil and gas trading. The absence of such master’s degree program in Russia offers the opportunity to launch master’s program with economics and oil and gas specificity according to professional and federal...