Advances in Economics, Business and Management Research

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29328 articles
Proceedings Article

Analysis of Characteristic Between-class Exercise Choreography in Primary School under the Background of Tibetan Dance Inheritance in Ganzi —A Case Study of Characteristic Between-class Exercise of Boarding Primary School in Guza District

Lihan Fan
The characteristic between-class exercise of primary and secondary schools requires movements, and the arrangement of music cater to the theme characteristics, which not only needs to meet the requirements of sports, but also has the role of assisting the cultivation of campus culture. By inheriting...
Proceedings Article

The Innovation Mechanism and Path for Green Development of Exhibition Industry

Xiu-Li LIU
China's economy is showing a new normal, turning from high speed growth to medium and high speed growth. The economic structure is confronted optimization and upgrading. The driving force of economy is changed from factor drive, investment drive to innovation drive. The exhibition industry of our country...
Proceedings Article

The Effect of Capital Structure and Company Growth on the Value of Infrastructure Sectors in the IDX

Khilyatin Ikhsani, Muliana
The Indonesian government is aware of the importance of improving the condition of the infrastructure so that the investment and business climate becomes more attractive. This government effort has created fierce competition among infrastructure companies. Industry competitors are increasingly improving...
Proceedings Article

Endogenous Factors for Financing Rationing on Sharia Banking in Indonesia

Diah Wahyuningsih, Karimatus Sa'diyah
The aim of this research is to find the impact of revenue sharing, banks equity, NPF and total financing to a profit of Islamic Banking. The main aim of this research is to look for the financing of rationing in Indonesia's Islamic Banking. This research is quantitative approach use panel data with OLS...
Proceedings Article

Construction and Application of the Technology-based SMEs Credit Risk Assessment Index System

Chen Yijun
It is necessary to build up the scientific and effective index system of credit risk assessment of the Technology-based SMEs. Based on the previous research of credit risk assessment system of the technology-based SMEs by home and abroad scholars, this paper is to find out the existed problems of credit...
Proceedings Article

Influence of Globalization on Modern Education

E.R. Vasilyeva, I.M. Sinagatullin
The article discusses the impact of globalization on modern educational processes. The authors study general issues of education, review contradictions in education which are characteristic of the new era of globalization, and argue that globalization can have positive and negative effects on education....
Proceedings Article

The Role of Market Orientation and Innovation Capability to Create Superior Value

Rizki Zulfikar
This research aims to excavate the impact of the market orientation and innovation capability to value creation in Small and Medium Enterprises (SMEs) of knitting industry located in Bandung, West Java Province. The descriptive and verification methods were used in this research while the data obtained...
Proceedings Article

The Role of CSR on Shareholders Wealth Through Intellectual Capital

S. Sumiati, R.Y. Sueztianingrum
This research aims to determine the influence of CSR and financial performance on corporate value through intellectual capital. Sample in this study were 12 State-owned companies listed on the Indonesia Stock Exchange over the 2013–2017 period. The data used in this research was secondary data in the...
Proceedings Article

Approaches of Using a Balanced Scorecard Method for University Management in Russia

Oksana Hegay, Aleksandr Z. Koberidze, Victor S. Efremov
The trends of the modern economy show us how the volume of changes in the modern economy and society is increasing. Along with it, there are increasing uncertainty and competitive tensions in markets, the complexity of production processes, the importance and level of influence of intangible efficiency...
Proceedings Article

Mitigation of Displaced Commercial Risk of Islamic Bank in Indonesia

Gista Rismayani, Ulfa Luthfia Nanda
The purpose of this paper is to identify the effect of third-party funds on displaced commercial risk. It was do to mitigates DCR in Islamic banks. This research used a quantitative method with an associative approach that is intended to determine the relationship between variables or the influence between...
Proceedings Article

Indonesia’s Accounting Majors Perceptions on the Benefits of Sustainability Reporting

Nadira Athayasri, Wahyudin Nor
This study aims to examine and analyze the influence of the scope and type of information, period of time, and company’s commitment on accounting majors’ perceptions of the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected...
Proceedings Article

Information System for Monitoring the Movement of Medicines as a Means of Increasing the Effectiveness of Pharmacovigilance

O.V. Filippova, S.V. Greibo, N.N. Pronkin
One of the problems of medical therapy is the possibility of adverse side effects of medicines. According to the recommendations of the World Health Organization, 60 reports of adverse reactions per 100 thousand people are considered the norm. Moreover, undesirable effects can be caused by various reasons,...
Proceedings Article

The Development of Marketing Distribution Channels for Cocoa Farmer Groups in Pohuwato Regency of Gorontalo Province

Ramlan Amir Isa, Andarwati, Margono Setiawan, Sunaryo
The research aims to identify and develop models that could be used to enhance cocoa production through the application of agricultural and plantation technologies, and to develop Cocoa’s marketing distribution channels in Pohuwato regency. The objective of this research is to analyze the model of marketing...
Proceedings Article

The Countermeasures Study of Joint-Equity Commercial Banks Training in the Context of Lifelong Learning

Jingyan Duan
Nowadays, the financial industry develops rapidly with updated knowledge constantly and banking industrial competition intensely, so lifelong learning becomes the necessary requirement for the career development of employees. Joint-equity commercial banks face how to balance efficiency and effectiveness...
Proceedings Article

The Effect of Company’s External and Internal Factors to Firm’s Value with Capital Structure as Intervening Variable in Listed Construction’s Company in Indonesia

Arif Fajar Nugoho, Yanuar Andrianto
Aim of this study focused on impact of company’s external (inflation) and internal (tax shield, profitability, growth, size, assets) factors to firm’s value with capital structure as intervening variable in listed construction’s company in Indonesia. Data which being used for this study from company’s...
Proceedings Article

The Debate on Social Welfare in Western Developed Countries

Wenxi Xu
With the development of global economy, the shortcomings of social welfare system in western developed countries are gradually exposed. Social welfare system has become a hot topic in today’s society. Therefore, this paper first analyzes the status quo of social welfare system in western developed countries....
Proceedings Article

The Impact of the Pandemic on the Level of Students Anxiety

Iryna Synhaivska, Ganna Gulko
The past 2020 was unusual for the whole world and changed the lives of most people on the planet. Such concepts as pandemic, health, anxiety, disturbance, limitations, distance and lockdown have become the most popular and relevant. Health safety being everyone’s basic need was at stake. We began to...
Proceedings Article

Research on Brazilian Taxation of FPSO’s Life-Cycle Based on Repetro

Xue Jinyan, Liu Yingtao, Tong Jinzhe, Li Lianying
As for international FPSO Operators, Brazil is a country which have important market of FPSO leasing and service. However, the high taxation in Brazil makes FPSO operators difficult to enter into the Brazilian market. In order to attract overseas investment, the Brazil government makes some preferential...
Proceedings Article

The Need Analysis for Financial Management Learning Materials in Digital Nomad Era

Ni Luh Gede Erni Sulindawati, Lucy Sri Musmini, I Gusti Ayu Purnamawati
This article aims to examine the need for financial management learning materials in accordance with information from graduate users and business people. The development of this learning material is necessary. The accounting graduates can have the competence to work and do business in the digital nomad...
Proceedings Article

Analysing on External Environment and Industrial Competition of High-tech Companies

Using Tesla as an example

Junyu Shu
As the impact of the global energy crisis deepens, traditional oil resources are exhausted, and the harm caused by air pollution and rising global temperatures is increasingly severe, the government and automobile enterprises generally believe that energy saving and emission reduction is the future technology...
Proceedings Article

From Margins to Mainstream: The Impact of the India Eco-Development Project on Tribal Well-Being in Kumily, Idukki

Abhidha Anil, Annapoorna V. Kartha, Davis J. Alappat, Mudam Dinesh
The study examines the impact of the India Eco-development Project (IEDP) on the tribal communities in Kumily, Idukki. Data were collected through semi-structured interviews, focus group discussions, and field observations. Significant improvements in physical infrastructure, such as housing, sanitation,...
Proceedings Article

Analysis of Trust: A Perception on E-Commerce Transaction Among Students

Agus Hermawan, Wening Patmi Rahayu, Mohammad Arief
This study analyses the role of consumer trust regarding the role of multi vendors in electronic commerce. Starting from the functional perspective of vendors, trust is seen as a different mechanism that occurs in individuals based on their experience. This study use qualitative method through initial...
Proceedings Article

A Review: Methods of Acceptance Testing

Ryan Then Ye Tong, Yeow Kai Yuan, Ng Wen Dong, R. Kanesaraj Ramasamy
This study article seeks to establish promising research areas by identifying the acceptance testing method with the best performance in the literature. Accuracy and correctness, which are the most important metrics in acceptance testing, are used to evaluate performance. Acceptance testing is a method...
Proceedings Article

Impact of Climate Change on Food Safety in Tourist Destinations

Bhavya Rustagi, Kapil Saraswat
The escalating menaces of climate change poses significant challenges to food safety, especially in tourist destinations where food borne illnesses can have ubiquitous and arctic consequences. This research paper explores the impact of climate change on food safety in popular tourist locations, sifting...
Proceedings Article

Strategies Management of The Production Loss Risk Control In The Food Crop Cultivation System

Farida Farida
This research aims to identify factors that cause the risk of production loss, analyze the main risk, and analyze alternative strategies for controlling the risk of production loss in the edamame food commodity cultivation system. The sampling method was Simple Random Sampling, and the sample size was...
Proceedings Article

Research on the impact of science and technology financial policy on high-quality economic development

Xin Yuan, Yuxi Zhang
As a quasi-natural experiment, the pilot of “Promoting the Integration of Science, Technology and Finance” was implemented in 2011 and 2016 respectively. Based on the panel data of 276 cities from 2006 to 2019, this paper builds a comprehensive evaluation index system for high-quality economic development...
Proceedings Article

Research on the Innovative Transformation of Scientific Research Financial Management Driven by Digital Intelligence

A Practical Exploration Based on Intelligent Financial Cabinets

Xinglin Li, Jing Gao, Mingxuan Shi
Under the context of traditional models encountering bottlenecks in scientific research fund management, this study constructs a three-dimensional framework of “Mini-App Interaction (MAI) – Background Task Orchestration (BTO) – Data Governance Architecture (DGA)” to explore innovative applications of...
Proceedings Article

The Integration and Reflection on Curriculum Ideology and Politics within a Series of Textbooks on Measurement and Valuation

Jialing Yang, Yufan Zhang, Peng Liu
In order to promote the construction of ideological and political education in colleges and universities, all majors are actively exploring ways to integrate the ideological and political education into professional teaching. From the angle of compiling professional teaching materials, combined with...
Proceedings Article

Understanding Global Unemployment Patterns: A 1991-2021 Regional Analysis

Tianyu Xia
As one of the most important macroeconomic factors, the unemployment rate has played a significant role in individuals’ decision-making and policy-making processes. This paper primarily analyzes unemployment rates and is dedicated to unveiling the connections between regions, years, and unemployment...
Proceedings Article

Current Status and Research Trends on the Employability of College Students in the Context of the Digital Economy

Jia Qin, Zhou Deng
The strong rise of the digital economy has iterated the traditional employment relationship, and new employment forms characterized by flexibility and freedom have flourished, bringing profound structural changes to the labor market. In the highly uncertain employment environment, college students especially...
Proceedings Article

Creative and Innovative Products During the Pandemic

I Ketut Sida Arsa, Ni Luh Putu Agustini Karta, Ni Made Ary Widiastini, Made Aristia Prayudi
The Covid-19 pandemic has had a negative impact on almost all aspects of the Indonesian economy, including Bali. Bali, which is very famous for its creative products, especially its handicrafts, is also experiencing problems with the entry of a virus outbreak that has led to the implementation of various...
Proceedings Article

Strategy to Optimize the Performance of Msmes “Gerobak” Coffee Through the Use of Social Media as a Digital Marketing Tool

Dea Shafira Rakhman, N. Z. Annisa Latifatin, Hamsani Hamsani, Vebtasvili Vebtasvili
Micro businesses are one part of MSMEs. Various micro businesses that can be developed by business actors are mobile coffee or now also known as coffee carts. Mobile coffee or coffee cart is a form of micro business that sells a variety of coffee menus that are generally in crowded places and can be...
Proceedings Article

Village Funds: A Study of Community Village Monitoring

Siti Nuraini, Dina Heriyati, Izzato Millati, Aprilia Dwi Puriyanti, Ratna Dwi Lestari
The village fund is one of the national programs to reduce poverty in rural areas, expand job opportunities by creating businesses in Village-Owned Enterprises (BUMDesa) and improving rural infrastructure. Prioritizing community empowerment, village funds are managed directly by the community. This study...
Proceedings Article

Profitability and Land Equivalent Ratio of Maize and Soybean Intercropping on Dryland Agroecosystem

Ria Rustiana, Taslim Sjah, Lalu Wiresapta Karyadi, Anas Zaini, Ahmad Suriadi
The provision of sufficient and sustainable food continues to increase as the population increases. A strategic effort to increase land productivity is the intercropping planting system. However, to what extent the profitability and land efficiency of the intercropping system, especially maize and soybeans...
Proceedings Article

Research on the Integration Development of Digital Art Education in the New Media Environment

Yuanyuan Zhou
With the rapid development of the Internet, new media environment has become more sophisticated, in this context, and fresh vitality, driven by digital art based on the new media environment becomes the current hot name. Various colleges and universities have also set up various courses under the direction...
Proceedings Article

The Application Research of Game Theory in the Administrative Power and the Academic Power

Jiao LI
Based on the analysis of the game between the administrative power and the academic power, Using game analysis tree configuratates the college administration reasonably. And based on this, the modes of the fusions, checks and balances are given between the administrative power and the academic power.
Proceedings Article

Evaluation and Training Scheme for the Management Post Competence for "ZhouHeiya"

Nanxin Gao, Yongzhou Li
The enterprise management training based on post competence is a necessary choice for enterprise to keep and increase core competitiveness in the "Talent Time". Taking ZhouHeiya Food Corporation for example, this article makes comprehensive analysis based on the development strategy and post competence...
Proceedings Article

Social Governance Study on Cross-border Marriages in Yunnan Border Areas-A Case Study of Jiangcheng County

Han Xia, Xiong Yan
Yunnan border areas have seen long history of cross-border marriages among its border residents and an annual growth trend of it, based on its unique geographical location and similar culture background. Brought by the situation are issues of marriage management, household register and rights and interests...
Proceedings Article

The Use of Trade-Off Analysis in Analyzing the Implementation of New Students Admissions Selection Policy in Bandung State Middle School

Rita Anggorowati, Aan Komariah, Eka Prihatin
The admission process of the prospective students who wish to continue their studies to the next level in the public school called the New Students Admissions Selection. The selection process is carrying the standard criteria that must be met by all prosp
Proceedings Article

A Study on Development Scale and Spatial Economic Structure of the Urban Agglomerations of Shandong Province

Haijun Xie, Wei Wang
Urban agglomeration development is an important embodiment in regional competitiveness improvement. To explore the actual urban agglomeration development of Shandong Province, this essay studies the urban agglomeration scope by analyzing urban primacy ratio and scale fractal distribution, analyzes the...
Proceedings Article

Aims and Perspectives of Insurance Company Investments

O.N. Kozlova, E.A. Kalacheva, I.V. Kalacheva
The article examines the perspectives and aims of Russian insurance companies’ investment activities. Investment is not the principal activity for such companies, yet it plays an important role by allowing them to acquire additional income and affecting financial markets. Investment activity is limited...
Proceedings Article

Discussion on the Individualized Talent Cultivation Mode of the Urban Rail Transit Operation and Management of Emerging Engineering Education

Jing Sheng, Ping Wang, Jun Tan
In order to cultivate advanced applied talents in urban rail transit management and R&D department, the individualized personnel cultivation mode is an important measure. In view of the problems existing in the talent cultivation of communication and transportation major (rail transit operation and management),...
Proceedings Article

The Role of Return on Assets on the Effect of Value Added Capital Employed towards Business Growth

Ari Purwanti
Previous studies show the testing of return on asset and other variables using the same measurement period, have not given significant empirical result. Therefore, this research takes a crack at the using different measurement period of return on assets. This research aims to investigate whether return...
Proceedings Article

The Analysis of Lecturers Competence in Teaching and Learning Process of Cadets At Makassar Marine Polytechnic

Endang Lestari
This Study aims to determine the competence of lecturers in the learning process of cadets at Makassar Marine Polytechnic (PIP Makassar).] The research method used is a survey method to describe the existing conditions by using a questionnaire as a data collection instrument with a focus of research...
Proceedings Article

The Actuarial and Simulation of Learning Strategies under Japan’s University Education

Fan Wu, Zhen Chen
Based on the study of Oxford's (1990) study strategy, this paper taking students from the Japanese parent class and international students in Tohoku University as object, investigates the choice of learning strategies during the process of independent listening for those students with different verbal...
Proceedings Article

The Management Reform from the Perspective of Supply Chain Management

Ru-Xiang Zhang, Wei Zhao, Jing-Fang Wang, Bao-Zhen Teng, Fang Su, Guang-Tai Geng
Gas companies face complex and ever-changing environments. There are many problems in the procurement of traditional materials. The search for new material procurement management methods is to improve procurement efficiency, reduce procurement costs, and enhance the competitiveness of enterprises. From...
Proceedings Article

Mediation as an innovative way to resolve the conflict arising from the criminal behavior of a minor

Yana Korneeva, Nina Skripchenko, Marina Arefina
Mediation is understood as a set of certain methods used by trained specialists in order to reach an agreement and resolve a criminal law conflict for criminal cases of small and medium gravity. Objective: give a brief description of the legal basis of mediation in relation to the imperfect; provides...
Proceedings Article

Research and Analysis of Outdoor Advertising New Media under the Internet Environment

Landuo Li
In recent years, with the ever-accelerated development of the Internet, outdoor advertising media in China has also developed rapidly, and become a media communication mode equally famous as television and newspapers. The vast number of consumers are enjoying the new changes and convenience brought by...
Proceedings Article

Granger causality analysis of profitability and efficiency in ukrainian banking sector

Bohdan Kyshakevych, Anatolij Prykarpatsky, Dmytro Mazharov
The paper aims to evaluate the relationship between profitability and efficiency in the Ukrainian banking sector during the period 2008 – 2017 using Granger causality test. Profitability was estimated by means of two ratios, namely ROA (Return on Assets) and ROE (Return on Equity). For estimation of...
Proceedings Article

Factors that Influence Accounting Students' Interest in Becoming an Entrepreneur

Pintoro Melin, Wasilah Abdullah
This study aims to establish accounting students’ interest in choosing entrepreneurship as a career option based on the theory of planned behavior. The sample of this research are 2012 and 2013 cohort Accounting students at Universitas Indonesia. The results show that attitudes toward entrepreneurship...
Proceedings Article

Digitalization as a way to improve the interaction of customs and tax authorities during customs control after the release of goods

E.V. Zhereben, N.G. Lipatova
The aim of the study is to analyze the current state of digitalization in the activities of the federal executive bodies (FEB) by the example of cooperation between customs and tax authorities during customs control after the release of goods (CCRG). It is shown that in the current conditions of globalization...
Proceedings Article

Financial Risks Assessment and Control of the Bankruptcy Probability of a Company

Nataliya A. Kazakova, Marina P. Bobkova, Anna E. Sivkova, Irina Kuzmina-Merlino
The purpose of this study is to develop analytical tools to assess and predict the likelihood of bankruptcy, as well as the possibility of its use in financial and consulting technology Due Diligence. The proposed methodology for assessing and forecasting the risks of financial insolvency of a company...
Proceedings Article

Financial Component of Russia's Economic Safety Mechanism

Liudmila Goncharenko, Sergey Sybachin, Elena Sharko, Mikhail Khachaturyan, Angelica Gendon
In the most general sense, the safety of the state should be understood as the state’s protection against negative impacts of a combination of social, economic, environmental and legal as well as internal and external coercive factors. At the same time, in terms of terminology, the economic safety of...
Proceedings Article

The Analysis of Pedagogical Content Knowledge of Teacher Candidates

Elvi Rahmi
Students as prospective teachers have unique characteristics, they are required not only to understand the materials, but also to be able to teach the materials to others when they practice to be teachers, or become actual teachers. This study aims to determine and analyze the pedagogical content knowledge...
Proceedings Article

Construction of Evaluation Index System of the New Generation Migrant Workers' Employment Quality

Qian Li, Wanming Chen
The "supply side" structural reform is an innovative reform to improve the level of social productivity and other important mission. From the perspective of public management, it is bound to deal with the transformation of migrant workers and improve the quality of employment of them in the supply side...
Proceedings Article

The Timing of High-speed Railway Construction Based on Demand Power Source

Panpan Du
Historically, the generation and development of transport has a great relationship with its actual demands. In this paper, the causes of high-speed railway production and development in China are discussed from four aspects: passenger demand, enterprise development demand, social sustainable development...
Proceedings Article

Keris Symbols in The Emblem and Brand Logo

Mr. Handriyotopo, Lono Lastoro Simatupang
The Keris as a result of Indonesian culture that existed in the archipelago was born since this ancestor experienced a cultural change from agrarian culture to metallurgical culture that synergize with human behavior. As a worthy artifact, keris has a personal philosophy value for the wearer, where the...
Proceedings Article

Project Management of Strategic Communication in Digital Era

Miroslav Mitrović, Ana Vulić
Strategic communication is one of the expressions of state power and represents an instrument in the political and security achievement of national interests. Contemporary conflicts have a form of hybrid acts in the area of usage of information based on the media and Internet. The main goal of strategic...
Proceedings Article

Research on Optimizing Public Goods Supply System of Tourism Destinations in Liaoning from the Perspective of Rural Revitalization

Yu Tang
The development level and quality of tourism public service are the main indicators and important criteria to evaluate the level of tourism development in a country (region), and are closely connected to the significant realistic problems, such as comprehensive quality improvement and acceleration of...
Proceedings Article

Integrated Marketing Communication on Voter Behavior in Political Campaign: A Study of Regional Head Election in Indonesia

M. Gunarto, R. Hurriyati
The political changes in Indonesia that the community has many options and can provide voice or their right to vote in a political party or candidate, so that the voters have high bargaining power in the Regional Head Election. In an attempt to win the election takes no small cost, although the cost...
Proceedings Article

Legal Aspect of Patient’s Medical Record

Bambang Dwi Hs
Activities related to health services between patients / patients or their families and doctors as individuals or in hospitals will be recorded in the medical service record folder called the Medical Record. In various cases of health service disputes, medical record have a very important role in the...
Proceedings Article

Rationalization of Accounting (Financial) Statements of Land Assets in Agricultural Holdings of the Russian Federation

T.Y. Bobovnikova, T.M. Vorozheykina
The article examines the current state of accounting (financial) statements as an integral part of the information base on land assets of organizations, as well as provides theoretical justification for improving the formation and use of reporting indicators of agricultural holdings. Studying data on...
Proceedings Article

The Analysis of Locus of Control and Managerial Skills on the Competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Pangkalpinang City

Hamsani, Dian Prihardini Wibawa, Ayu Wulandari
The fact shows that Micro, Small and Medium Enterprises (MSMEs) play a very important role in economic growth, even MSMEs are the only micro institutions that have not been swayed by the monetary crisis that began in 1988 and until now. However, as one of the mainstay sectors of society, especially the...
Proceedings Article

Identification of Corporate Value Through the Good Corporate Governance Mechanism

Banking in Indonesia 2015-2018

Tatas Ridho Nugroho, Rini Armin, Marisha Khanida
Developments in the financial sector in Indonesia, especially changes in the banking structure in Indonesia, are expected to provide positive changes for national finance. The existence of a corporate governance system can be an appropriate reference to be changed in a positive direction. Corporate governance...
Proceedings Article

Implementation of E-Government Policies

Case Study of Goods and Services Procurement in Buol Regency, Central Sulawesi

Muhammad Ahsan Samad, La Husein Zuada, Vhany A.Is. Baculu
This study aims to determine the implementation of local government policies in the procurement of goods and services based on e-government that have occurred in 2018 and determine the inhibiting factors and factors driving the implementation of government policies in the procurement of goods and services...
Proceedings Article

The Influence of Social Capital on Expatriates’ Adjustment: The Moderating Effects of Work-Role Demand and Work-Family Conflict

Li-Yueh Lee, Phuoc-Thien Nguyen, Minh-Quan Vu
Research related to the predictors of expatriate’s adjustment and performance has been conducted extensively, nevertheless, expatriation remains a challenging job. Previous studies illustrated that approximately from 30% to 50% of expatriates are ineffective, or in other word, they are marginally effective....
Proceedings Article

Design of Station Map Model of Urban Rail Transit

Yujin Du
The station map model is the basis of the ATS simulation system, and the establishment of the model is related to the computing efficiency of the whole system. By analyzing and comparing the search strategies of the undirected graph and the directed graph at vertices, this paper proposes a directed graph...
Proceedings Article

Factors Affecting Whistleblowing Intentions of Accounting Students’

Dewi Pebriyani, Dovi Septiari
Universities are expected to be able to produce reliable, professionals, both scientifically, morally, and ethically. An interesting phenomenon is many students’ only focus on getting high score, and the issue of honesty is no longer important. This is the cause of several academic fraud practices. Academic...
Proceedings Article

Study on the Intention and Behavior Complying with Accounting Information System Security Policy: The Case of Vietnam

Trung Nguyen Quoc, Binh Nguyen Huu
The digital-driven economy leads to many opportunities and many challenges for businesses concerning information system security. This is the reason why more managers concentrate on promulgating and enforcing accounting information system security policies. Research on AISSP compliance behavior, therefore,...
Proceedings Article

Tracer Study Exploration of Medan State University Graduates

Ali Fikri Hasibuan, Saut M. Silaban, Fitriani Lubis, Rangga Restu Prayogo
A graduate tracing study or often known as a tracer study, is a study of graduates of a university. The results of this tracer study can be used to evaluate an educational program. Alumni are at the forefront of the study program to always encourage them to always look ahead while at the same time attracting...
Proceedings Article

Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables

Siti Hasna Fadhilah, Sinta Agustin, Dania Meida Rosyidah, Heliani, Nurul Rusdiansyah, Nur Hidayah K. Fadhilah, Meutia Riany, Nur Alim Bahri
The purpose of this study is to examine the impact of Firm Size and fiscal loss deductions on tax avoidance using moderating variable namely Corporate Social Responsibility. This type of research uses quantitative research with a population taken from mining sector companies listed on the IDX for 2019–2021...
Proceedings Article

Assessing The Impact of Mobile Learning Applications on Higher Education Outcomes in Rural India: A Case Study Approach

Manjunath Gundupagi, Chandan Prasad Nellore, Swathi Guduri
During the COVID period there is a sudden surge in the EdTech industry with new learning applications especially in the higher education. Penetration of the mobile technology in India strengthened usage of mobile learning applications in the higher education setting. In this regard this research study...
Proceedings Article

Digitalisation in Healthcare: A Review of Present Developments in Malaysia

Hemaniswarri Dewi Dewadas, Jamie Anne James Michael, Ravindran Nadarajan, Norharyani Adrus, Siti Fazilah Abdul Shukor, Lai Ka Fei
The demand for more healthcare services is increasing due to various challenges faced by healthcare systems, including demographics and multi-morbidities. The current solutions to these problems involve leveraging technologies resourcefully, aligning them with integrated work processes, and employing...
Proceedings Article

Personal Traits and Motivation Impact on Collectibles as an Alternative Investment: A Case Study of Trading Card Game Community in Greater Jakarta

Aldrich Aryadi, Margaretha Lingga
Collecting is a unique economic behavior that bridges pure consumption and investment, shaped by many psychological factors. This study examines how personality traits and motivations impact the decision to invest in collectibles, with a particular focus on Trading Card Game (TCG) collectibles. Previous...
Proceedings Article

Convergence of Blockchain and Machine Learning for Intelligent Supply Chain Management: A Systematic Analysis of Synergies, Applications, and Emerging Trends

Prerna Jain, Komal Arora
This extensive review analyzes 255 peer-reviewed articles (2020-2025) from the Scopus database to investigate the synergistic integration of blockchain and machine learning (ML) technologies in supply chain management (SCM). Our systematic review highlights five convergence themes at the core: (1) Immutable...
Proceedings Article

Online Dating Apps Adoption: A Perspective from Young Adults in Malaysia

Xin Yi Chan, Jey Ni Choy, Zhen Ling Chua, Sin Jie Ng, Sook Kwan Ong
Online dating apps created opportunities for adults to connect and initial romantic intimacy, especially during the global pandemic of COVID-19. But the perspective of young adults in Malaysia remains unclear. The Unified Theory of Acceptance and Use of Technology (UTAUT) was applied in this research...
Proceedings Article

Analyzing Business Development Strategy, Using SWOT Analysis and QSPM (Case Study: UMKM Donut Yoga)

Abdul Ropik, Muhammad Nazzar Danilyil, Reski Febriansyah
Economic development is intrinsically linked to government roles and responsibilities. According to Regional Government Law No. 14/23/2014, regional authorities play a crucial role in economic development. MSMEs significantly contribute to regional economies. This study explores strategies to enhance...
Proceedings Article

The Influence of Shareholder Structure on Enterprise Performance

Enze Wang
Shareholder structure is the core of corporate governance, which has a profound impact on corporate financial and non-financial performance. By analyzing the effect mechanism of different shareholder types (such as institutional investors, foreign shareholders, and management shareholding) on performance,...
Proceedings Article

Research on Curriculum Design and Student Participation in Blended Teaching Model

Li Lin, Hashima Binti Hamid
This study employs a mixed-methods research approach to delve into the impact of curriculum design on student participation in blended learning environments. By developing a theoretical framework that connects elements of curriculum design with dimensions of student participation, and integrating quantitative...
Proceedings Article

How Do Websites with a Sustainability Concept Affect Consumers’ Repurchase Intentions?

Yulia Hamdaini Putri, Hera Febria Mavilinda, Mohammad Adam, Zakaria Wahab, Mucshin Saggaff Shihab, Islahuddin Daud
A The website is a media promotion that is widely used by consumers today to find product information before making a purchase. In this case the concept of a website should be directed and measurable, for example skincare companies using websites to build a company image and encourage customer repeat...
Proceedings Article

The Worldwide Brand’s Digital Marketing Strategy That Considers the Characteristics of Modern Customers – A Research Involving Blue Bottle Firm

Jingxin Xu
Blue Bottle uses digital marketing as a marketing method based on the Internet that aims to interact with the target audience through online channels, promote products, services or their brands, and achieve marketing goals. Digital marketing provides a more precise, real-time, quantifiable way to engage...
Proceedings Article

Antecedents of Competitive Advantage of Medium Business Actors

(Study on Medium Business Actors Registered at Department of Cooperatives, Micro and Trade, Banyuwangi Regency)

Ika Ruhana, Adi Luhur Sanjaya
This research was conducted in the wake of the emergence of many small and medium businesses in Indonesia, especially in Banyuwangi regency. How can these medium-sized business actors compete, especially after the Covid-19 Pandemic conditions. These medium-sized business actors can compete to exist and...
Proceedings Article

A Study of Supplier Management Inventory Management in a Supply Chain Environment

Jia Li
The importance of supply chain management is becoming more and more prominent as enterprises continue to refine their management. This paper specifically analyzes the feasibility of VMI implementation in Company F. It describes that Company F determines the materials for which the VMI model is to be...
Proceedings Article

Framework for Green Purchase Intention Based on Brand and Trust

Rennyta Yusiana, Ratih Hurriyati, Bambang Widjadjanta
The global cosmetics industry is shifting towards environmentally friendly products, driven by growing public awareness of the environmental and health impacts of conventional cosmetics. This trend is also evident in Indonesia’s local eco-friendly cosmetics sector. This study aims to explore consumers’...
Proceedings Article

Descendant CEO on Firm Performance: The Role of Audit Committee

Ni Made Mega Abdi Utami, Ida Bagus Anom Yasa, Made Ayu Dwijayanti, Made Adhi Wirayana
Enhancing firm performance is one of several strategies that firms must take to flourish in a competitive climate. Optimizing organizational performance is critical for any business because it demonstrates how well a company manages and distributes its resources. Making the right decisions is a critical...
Proceedings Article

Research on Supply Chain Forward Integration Strategy of Pixian Douban Based on Supply Chain Collaboration Theory

Juan Chen, Xingwang Wang
With the update of information technology, supply chain integration in the field of food processing industry has achieved certain results from the model, optimization strategy and implementation path from the theoretical to practical use. This paper utilizes the questionnaire research method, statistically...
Proceedings Article

Dynamic Evaluation of Drought Disaster Comprehensive Risk for Soybean in Northeast China

Kaiwei Li, Jiquan Zhang
Drought was the main natural disaster causing reduced soybean production in Northeast China. Agricultural drought risk assessment can help to improve regional disaster management capacity and thus reduce food security risks and economic losses. In this paper, we established a drought risk assessment...
Proceedings Article

Research on the Incentive Effect of Tax Preference and Financial Subsidy on the Development of Integrated Circuit Industry

Yuntong Hu, Fengwei Zhao
Tax preference and financial subsidy, as the main policy tools for government departments to stimulate industrial development, play an important role in the definition of government and market under market economy. Compared with other industries, the high-end manufacturing industry represented by the...
Proceedings Article

A Comparison of Relations between Transportation and Communication Consumption of China's Urban and Rural Residents and Their Income-An Empirical Analysis based on Data between Year 1994 and 2010

Gang Zhou
Transportation and communication consumption is an important manifestation of consumption structure upgrading. After conducting a statistical analysis and comparison of the relationship between transportation and communication consumption by urban and rural residents from 1994 to 2010 and their income,...
Proceedings Article

Research on the Application of Cross Border E-commerce Logistics System

Hongwei Wang, Xiaojun Lu
Cross-border e-commerce is an important part of China's foreign trade, is a huge driving force for economic development and new economic growth point, but compared with the rapid development of cross-border e-commerce, logistics has become a bottleneck restricting its sustainable development. It is urgent...
Proceedings Article

Special Service Management of School Library

Wildan Wildan Zulkarnain
The focus of the research is to describe the specific service management processes in the school library SMPN 2 Malang. The research approach is qualitative with case study type. Data collection using interview techniques, observation, and documentation. Researchers serve as a key instrument that acts...
Proceedings Article

Study on the Effective Operation Mechanism of School Gymnasium opening to Society

Youfeng Wang
This article studied on the issue of school gymnasium to society through interviewing and then explore the flaw of such operation mechanism to build a sound base for its being better, which could improve the open level of school gymnasium, complete the fitness service system and offer the conference...
Proceedings Article

Intrafirm labour mobility as element of corporate social responsibility

Alexandr Kokovkihin, Elmira Gatina, Ivan Borisov
This article aims to analyze corporate promotion practice of different worker categories taking into consideration their level of education, work experience and firm-specific capital. The analysis is based on the model of career theory proposed by one of its founders - Lorne Carmichael. The basic model...
Proceedings Article

Improvement of Mechanisms of Management of Socio-Economic Development. The Assessment of Effectiveness of Development of State Programs

Irina Yurzinova, Valery Nezamaikin
The article states that the main problem of realization of the Federal law "On strategic planning in the Russian Federation" consists in ensuring coordination and interaction in the process of state programs development. The authors suggest an approach to effectiveness evaluation of coordination and...
Proceedings Article

The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics

Amilin Amilin
The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling...
Proceedings Article

Agent-based Modeling of Consumer Purchase Decision-making Process considering Quality of Web

Nan Zhang
The problem of consumer purchase decision-making has been of great interest of researchers. The traditional model of mathematics and statistics is a static process. However, consumer purchase decision-making includes many fields, which is a social process of complexity. So, this paper builds an agent-based...
Proceedings Article

Analysis of Investment Policy of Local Government in the Era of Industrial Revolution 4.0

Budi Supriatono Purnomo, Alfira Sofia
Local governments as public service providers have an important responsibility in an effort to improve the welfare of the community within the local government. One of the efforts that can promote the improvement of people's welfare in the financial perspective is to improve the investment climate. West...
Proceedings Article

The Convergence of Chinese Accounting Standards with International Standards

Yang Zhao
With the development of the global economy, in order to better participate in international economic activities, the development of accounting standards in various countries is imperative, and China has actively participated in it. This paper concludes that China's convergence effect is significant,...
Proceedings Article

Public Administration Challenges in a Multicultural Society

Bambang Supriyono
The role of public administration in multicultural governance, as happened in Indonesia, has the higher dynamics of governance rather than in monoculture society. These dynamics often cause problems that can weaken the governance process, even becoming threat of national disintegration if not managed...
Proceedings Article

Review of Brand lmage Study

Shu Zhang, Qinglin Luo
Through understanding the definitions of brand image in China and other countries, this paper summarizes the theory and model of it. From the perspective of the brand composing dimensions, views on brand image composing dimensions in and out of China are analyzed, and the "big five" model of brand personality...