Advances in Economics, Business and Management Research

The aim of this research was to test the factors that may affect earnings management such as auditor size, industrial-specialized auditors, financial performance, corporate diversification, audit tenure, board of director size, and managerial ownership. The object used in this research was the observed...

In international development, the relationship between economic development and foreign direct investment (FDI) has long been a topic of great interest. Although this interest has provided a wealth of information regarding the effects FDI on growth in developing countries, there has been little empirical...

This study aims to see the description and influence of the level of brand image, level of religiosity, and level of online consumer review on the intensive purchase of cosmetics for halal studies in generations Z and Y in West Java. The research method used is descriptive quantitative with SEM-PLS analysis...

Financial complexity stems from a lack of financial literacy, excessive spending on unneeded products or impulse purchases, and sustaining an extravagant lifestyle, all of which have led to people resorting to loans to meet their requirements. Today, Malaysian young adults are indeed to be the main group...

Tourism, a major economic sector globally, significantly contributes to GDP and employment. The post-pandemic recovery has bolstered tourism in Asia, driving regional growth. However, the sector’s expansion often incurs environmental and social costs, emphasizing the need for sustainable practices. This...

This research aims to develop a Customer Relationship Management (CRM) application for the university to enhance the efficiency of promotional strategies to increase the number of new students and eliminate manual tasks in the process. In this research, the software development method used was Rapid...

This research aims to elucidate the impact of negotiator emotions on negotiation outcomes within business contexts. Addressing a gap in empirical research, it investigates the inconsistent results regarding the effects of negative emotions, which may sometimes lead to positive outcomes contrary to common...

Aiming at the problem that the evaluation results are not robust and credibility is low due to the disputes over the weights of evaluation indexes in the existing intelligent evaluation of manufacturing industry, a regional intelligent manufacturing level evaluation model based on entropy weight and...

The Mangrove tourism area management strategy starts from environmental degradation and land use in the mangrove conservation forest of Sorong City which is closely related to irresponsible parties in responding to growing issues. The expected objectives are to analyze the role of stakeholders and community...

Using dividend policy as a moderating variable, the purpose of this study is to examine the factors that determine the value of a firm, focusing on the capital structure and profitability of the telecommunications industry listed on the IDX from 2016 to 2020. The findings of this study show that capital...

In this study, the aim of this study was to prove that the implementation of e-commerce during the post-Covid-19 recovery period was able to influence the increase in sales volume at Jewelry Gold Gallery Brotoseno 2 Nganjuk. The researcher uses a quantitative approach in proving the truth...

In the face of the rapid development of new retail, the development of smart logistics in Heilongjiang province lags behind. The analytic hierarchy process is used to find out the factors affecting the construction of smart logistics in Heilongjiang Province, and the entropy weight method is used to...

Investment, export and consumption have been the three core forces driving China’s economic growth. In the past decade, the role of national consumption in driving the economy has become more and more obvious. Expanding consumer demand and increasing the consumption of the population is a common concern...

This paper is intended to examine how Outcome-Based Education (OBE) can be applied to the creation of English teaching materials tailored for students in information technology. The main goal is not only to impart English language skills through instruction but also other IT-related and measurable qualifications...

This study primarily investigates the impact of environmental performance on corporate financing constraints. It further examines the underlying mechanisms through which patient capital and board diversity, particularly the proportion of female directors, influence the relationship between environmental...

Financial ability will be greatly influenced by a person’s financial behavior. In theory, whether or not a person’s financial health can be measured by how individuals can behave towards their finances. The factors that influence a person’s financial behavior are lifestyle and financial literacy. The...

The purpose of this study is to see how Work Discipline and Financial Compensation affect Teacher Performance, as mediated by Work Motivation, among DKI Jakarta’s productive business and management teachers. From May to June 2020, the research was carried out for two months. The survey method was employed...

The emergence of the Covid-19 pandemic has caused several changes in healthcare services carried out by hospitals. Covid-19 has caused increasing waste generated from medical activities and operational service activities, in which the Standard Operating Procedure (SOP) has been adjusted due to new regulations...

Supply chain management has become a strategic tool to gain competitive advantage in today's global market. To survive and prosper in this sort of competition supply chains continuously need to check and improve their performance. Small and medium enterprises (SME's), especially in developing countries...

With the implement of the proactive economic stimulus, as an important maritime line of communication in the world, Southeast Asia has become one of the regions with the most vigorous global economic activities. And at the same time, our country will build a strategic cooperative partnership with the...

The financial crisis happened in emerging market countries in 1990s shows that, the sudden stops of international capital, which often lead to a series of chain reactions, is an important cause of financial crisis. In this paper, the sudden stops of international capital flows and the return ratio volatility...

Under the construction of OBOR (One Belt And One Road), the transformation of China's banking industry speeds up the pace, but during the transition, bank neglects the talent management, resulting in serious brain drain phenomenon. Therefore, in this paper, we analyzed the characteristics of knowledge-based...

The article deals with the research results of the feasibility of implementing recommendations and suggestions towards developing a financial strategy for creating a leasing company.

Japan is the second economic powerhouse and the third economic giant in the present world and China is also the second economic giant. Both of the countries have made great contributions to the development of the world economy. From 1960s to 1980s, Japan realized the rapid development of the national...

Knowing the symbolic meanings behind Tradition of Hajat Golong village districts Ciledug Rancakalong Sumedang district, West Java Indonesia. Knowing the role of traditional authorities, which led Rurukan, and explain the relevance Tradition of Hajat Golong the economic resilience of the community. Methods:...

Not just a quality management system for the food industry as the important things, ISO 22000 which incorporate with Hazard Analysis Control Point (HACCP) and other preventive plans also need to be a apply soon to ensure food safety. In Indonesian cases, especially in meet food catering such as rendang...

The current period of society’s development is highly influenced by digital technologies which penetrate all spheres of human activity. Russia is currently entering a new level of development, like many developed countries. This development is based on the use of IT-technologies, caused by the Fourth...

Coffee is one of Indonesia's plantation commodities with the sixth largest production volume, even the high coffee production puts Indonesia into the four largest coffee suppliers in the world. East Nusa Tenggara (NTT) has good potential, spread throughout districts / cities in NTT. Timor Tengah Selatan...

The author's technology of interdisciplinary open-ended engineering is considered in the article. This technology provides a comprehensive formation of design and project-organizational competencies. It creates a basis for the development of managerial abilities of a design engineer and increases the...

This study aims to determine how big the influence of variable employee Competence, Commitment and Compensation to the Performance of employees at Tour and Travel Company. The background of this research is the fierce competition between on line hotel and ticketing agent like traveloka with tour and...

Debt financing is more favorable than equity financing due to the deductibility of the interest while the dividend is nondeductible in corporate taxation. This paper analyzes the impact of the implementation of Thin Capitalization Rule, that limits the deductibility of the interest expense through limiting...

Dissertation writing is not only one of the major sections of practical abilities of English majors, but also one of the important channels to improve their comprehensive abilities. In the new era of internet and multi culture, the quality of English majors’ dissertation is in the process of deceasing...

This study aims to examine the effect of liquidity and profitability on firm value with corporate social responsibility as a moderating variable. The population of this study is a company that is included in the LQ_45 list since 2013 - 2016 with a population of 180 observations. The sampling technique...

This study aims to explain the mechanisms of procurement of goods and services and identify the weakness of internal controls in the procurement of goods and services at XYZ University. Due to time and data constraints, this study is limited to control activities on the procurement of goods and services...

The aim of this paper is to identify a new cyclic stage of Ukraine economic development and its forecasting. Objectives of the study are: determination of development cycles in different sectors of Ukraine economy and its general trend, construction of economic and mathematical model for forecasting...

This study aims to analyze the implementation of cooperatives governance and the level of health of Baitul Maal wat Tamwil. The study uses qualitative methods alongside a case study approach in BMT Bersama Kita Berkah for the year 2014-2015. Scoring the results of the cooperatives governance index indicates...

In view of the fuzziness and randomness of risk factors of PPP project, a risk assessment method of PPP project based on cloud model and D-S theory is proposed. Firstly, it determines the reasonable PPP project risk evaluation index, and then uses the cloud model theory to divide the risk level of PPP...

A country’s sophistication of production and exports is important for economic transformation. Theoretically, the export destination influences country’s export sophistication. One of the main mechanisms by which exports to developed countries can have a positive impact on production and export sophistication...

In an uncertain business environment, most of the companies will do some actions to optimize their performance such as merger & acquisition, where this action commonly followed by divestiture. Previous studies have shown diverse impacts from divestiture. In this study, the sample used were companies...

The development of tourism industry has been became one of the important driving force of Sichuan economic development. Meanwhile, the development of tourism industry will further promote the transition and optimization of Sichuan economic in the background of new normal economy. The research studies...

Tianjin connects "made in China 2025", servitization of manufacturing enterprises is imperative. Based on literature review, there are six influencing factors of servitization: enterprise flexibility, service economic level, service policy support, access to resources, science and technology capability,...

In recent years, corporate strategic implementation evaluation has received more and more attention from academic circles. Taking relevant theoretical works as a whole, this paper analyzes the characteristics and key elements of the strategic implementation process. In addition, this paper proposes an...

With the development of economy, human society has entered the Internet era. And people have imposed different requirements on industrial design style. Especially in recent years, industrial design has been developed and become an indispensable part of the modern society. Consequently, the paper studied...

The typical periodic evolution is the characteristics of strategic emerging industries (SEI), and the development of SEI opens the "window of opportunity" for the establishment of the industry leaders and the late-development countries to realize economic catch-up. However, the characteristics of externality...

The purpose of this research was to analyze the comparison of the soundness level of state-owned public banking with private-owned banking in Indonesia during the period 2012–2016. This research was conducted using the Capital approach with CAR ratio, Risk Profile with NPL & LDR ratios, and Earnings...

This research is motivated by several problems, namely not yet fulfilled human rights in providing services to the public provided by government officials, unclear service procedures, the existence of illegal fees, injustice in service delivery, poor service ethics. This study aims to analyze the accountability...

Entering the digital era, social media is the right tool for creative economy ventures and consumers to conduct business transactions without being limited to time and space. Therefore, the aim of this research is to find out how much the contribution of social media in increasing the marketing of creative...

The forecasting financial condition of the enterprise aims to assess financial prospects for the future period, based on the results obtained, plan future actions and recommendations for improving financial performance. As such, there are no separate approaches to forecasting exactly the financial condition...

This study aims to explore how the state of Penang could enhance a circular approach to single-use plastic by implementing a new federal policy (Malaysia’s Roadmap Towards Zero Single-Use Plastic 2018-2030). The study involves twelve semi-structured interviews with key stakeholders, including representatives...

The article considers the relevant trends and problems of the Russian manufacture transformation under the digital economic context. The feature of the digital economy is determined that is implied the wide use of information and communication technology (ICT) and digital transformation as enterprise...

Public crisis is inevitable in human social development’s process which cannot leave government’s basic support. The township government is the lowest level in Chinese administrative organ having the management characteristics with policy guidance and the flexibility in operation, macro regulation function...

In this study, we use the public announcements of shareholders increasing stakes to examine the impact of the events to stock prices. We prove that shareholders increasing stakes have a positive impact on stock prices as the number of stocks with a higher daily return after the release of the announcements...

It is evident from the past research that employees who perceive the organizational justice and organizational-employee relationship quality are negatively associated with turnover intention, the employees tend to leave the organizations and start their professional career in other organizations where...

The “Belt and Road” initiative takes policy communication, facility connectivity, unimpeded trade, financial integration, and people-to-people bonds as its core, to create a community of interests, a community of destiny, and a community of mutual benefit and responsibility for mutual political trust,...

As a basic research method of Marxist jurisprudence, the explanatory power of class analysis in the field of jurisprudence has long been questioned. By reviewing and reflecting on the application of class analysis in law, this paper focuses on the problems of dogmatism, labeling and ideologicalization...

The article considers the essence of “green economy” and its role in improving people’s welfare in the framework of the concept of sustainable development. The current model of development of the world economy as a whole and its individual countries is aimed at implementing the “green economy” model...

The key purpose of the article is contained in the analysis of informal practices in municipal management in terms of socio-economic development of rural areas on the basis of the analysis of available empirical data. The properties of informal practices in the context of the socio-demographic development...

The Discovery Learning method in collaboration with the Stimulus Organism Response Model (SOR) can explain the learning model and explain how the stimulus is captured by the five senses, then felt, causing a response to something. Whereas the discovery method with a lot of manifest causes discrepancies...

To get the frequency and magnitude of forest fires in Victoria, the Forest Fire Danger Index (FFDI) is used to characterize some parameters of fires. First, an FFDI calculation model is established based on meteorological data. For the necessary parameter drought factor DF, we used the TOPSIS method...

The purpose of this study abstract is to present a synopsis of the research on the effects of AI on IT performance reviews and staff retention. The function of AI technologies in IT firms’ performance evaluation processes is the primary area of investigation in this research. Artificial intelligence...

GoniGoni is one of the start-ups engaged in waste management that creates business value from people who want to turn their waste into economic value. Start-up GoniGoni provides a waste management system from source to end by optimizing the role of waste recyclers by using appropriate technology to create...

Strategic R&D projects are complex in nature, include several uncertainties and necessitates risky decisions involving knowledge, skills, attitudes or perceptions of team members. A strategic R&D project aimed at development of innovative technology and new products requires a team environment...

Xi Jinping made an important conclusion about the development of new-quality productivity, which play an increasingly important role in economic and social development. This text discusses what digital innovation is and how digital innovation affects the development of new-quality productivity, and clarifies...

This study analyzes the interaction between government subsidy policies and electric vehicle (EV) manufacturers’ investment decisions using an evolutionary game theory model. The government can choose to provide subsidies or not, while EV manufacturers decide whether to invest in production based on...

Indonesia collaborated with China in the development of the electric car industry to support the green economy and reached Net Zero Emissions (NZE) in 2060. China’s investment focuses on nickel downstreaming and manufacturing of electric vehicle batteries, playing an important role in the clean energy...

The Covid-19 pandemic has been a heavy blow to the business world, including companies engaged in the transportation sector, particularly air transportation. The biggest problem that is constraining is the declining ability of airline companies to maintain the smooth implementation of their obligations...

Background Forensic odontology plays a critical role in individual identification for mass casualty incidents or mutilation victims. Through dental records and oral structures, including palatal rugae. Palatal rugae, being stable and unique, are valuable for forensic identification. However,...

By analysing the EVA enterprise value assessment model and combining it with the case of Company A, this paper discusses the practical application effect of the EVA model in the value assessment of information technology enterprises. It aims to provide a more comprehensive and precise method for the...

Investors can use market anomalies to get high stock returns. The forms of market anomalies used in this study are the holiday and January effects. The holiday effect occurs if, before and after the holidays, there is an increase in stock returns compared to normal days. In contrast, the January effect...

The purpose of this study was to determine the effect of liquidity, leverage, and profitability on firm value, with firm size as the moderating variable. This research used the descriptive verification method. The population in this study was the mining sector companies listed on the Indonesia Stock...

The local tourism industry increases the formal sector and informal and its labor and presents the symptoms of the shadow economy. Shadow economy practices include: 1) use of uneducated and unskilled workers who legally or illegally profit from tourism; 2) irresponsible use of natural resources and the...

Local government has important roles in developing populist economic. The existence of Banyumas Regional Regulation No. 3/2010 about the Management and Supervising of Traditional Markets, Shopping Centres and Modern Stores is a local government’s way to preserve the existence of traditional markets....

College students, the special group, have a wealth of theoretical knowledge. They are the mainstay of socialist modernization, so developing its socialist mainstream thinking is essential. When dealing with a variety of things and various relationships, the views of nature and human society of the students...

The article is devoted to the issues of formation and economic development of the national timber industry complex. The article defines the main conditions for sustainable economic growth based on the principles of management in the timber complex. The main attention is paid to the direct state administration...

This paper firstly raised four groups of hypothesis based on previous studies and practices, which are supply chain finance operation level, were influenced by external environment, the overall supply chain finance performance positive affect supply chain finance operation level, the input of financial...

This study analyzed the implementation of the budget in universities. Implementation of the budget in question is how the budget preparation and how the implementation of the budget in universities. The method used in this research is a case study method with qualitative approach. The object of research...

Household contract responsibility system with remuneration linked to output is the flag of China's reform and opening-up. The practice of it was initiated by peasants spontaneously to cope with the extreme poverty and back-ward productivity. Although it had made great achievements, the first one was...

The aim of this study is to investigate the use of mobile banking as a way to decrease the transaction costs for the SMEs entrepreneurs. Mobile banking is a facility that is provided by the bank to its customers to better facilitate them in the transaction. Efficient in terms of time and cost is one...

This paper points out that the key of the current China monetary policy cannot effectively promote the economic growth of the local government is central to the relationship between competition and credit preference for state-owned enterprises, strengthen the local government intervention, reduce the...

Public accounting professions play a crucial role in the economic advancement. However, only few graduates in accounting majors are interested in this profession. This is quite unsettling. Knowledge is one of the determinants in selecting future career path. Therefore, this study aims at describing the...

This research aimed to know the effect of good corporate governance and profitability on sustainability report disclosure in banking in Indonesia in 2013-2015. The research method applied in this study was descriptive and verificative methods. The technique for the data collection was trough examining...

“Smart Region” is a new paradigm of improving the competitiveness and security of the regional economy at the present stage, the transition to which is not fully possible without the “smart” modernization of housing management systems. The search and justification of “smart” areas of modernization of...

The research on the coordinated development of new industrial and technical talents has important practical significance. This paper constructs the index system of the two major systems, and uses the coupling model to conduct an empirical analysis in Jiangxi Province. The results show that: (1) Jiangxi...

This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 – 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation....

The purpose of this study was to explore an effective way to solve the problem of oil and gas industry stock idle land use. Methods of documentation, case analysis and qualitative analysis were used. The results indicated that: oil and gas industry had accumulated a large amount of stock idle land outside...

This paper intended to study the dynamics of social life of the community, especially the Indonesian community who recently seemed disturbed. Historically, the people of Indonesia are very diverse, seen from the aspects of ethnicity, religion, and culture. In a very long time, the people of Indonesia...

This paper aims at analyzing realistic problems and putting forward policy suggestions cultivating new types of agribusiness in Sichuan province. To achieve it, field surveys were applied and the results found performance has been achieved in cultivating new types of agribusiness while there are still...

The article discusses the economic cooperation of the member-states within the Shanghai Cooperation Organization. The SCO was originally established as an organization aimed at ensuring security in the region and countering the “three evils” – terrorism, extremism and separatism. However, over time,...

This research aimed to explore the profile of women who work in project management in nongovernmental organisations (NGOs) in Serbia, their working conditions and their satisfaction with the job. The results show that women who work as project managers or project team members in NGOs in Serbia are highly...

The development of customs and logistics infrastructure of international transport corridors is very important due to the increasing importance of global supply chains. The purpose of the article is to determine the prospects for the development of the international transport corridor "East-West" and...

The article addresses the issues of food security and import substitution. It examined the dynamics of production and per capita meat consumption in the Russian Federation. Structural changes in the production of basic livestock products for farms of all categories are considered. Based on the analysis,...

The communication between a person or a group and a person or group with different cultural background is cross-cultural communication. In cross-cultural communication, there must be the exchange of information resources. In order to improve students' intercultural communicative competence, we must help...

The purpose of this study is to find the effect of capital structure on profitability in the telecommunication industry company at Indonesian Stock Exchange. Variables that are used to measure the capital structure are Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Long-term Debt Equity Ratio...

A mathematical tool for modeling the optimal set of the robotic elements at the cluster member enterprise is proposed. The necessary and sufficient conditions of the robot-assisted technological equipment with the minimal resource idle time are formulated. The problem of minimizing technological downtime...

The unceasing deepening of maker education has highlighted new direction of innovative personnel training. Under the influence of “knowledge creation learning”, maker education has improved the characteristics of traditional human resource development with the rapid development of modern technology....

The article describes the specific character of cross-border cooperation in EU policy. The main focus is on cooperation between the EU and Russia in the field of innovation. Karelia Cross-border cooperation program as well as Karelia and Finland cross-border cooperation process are analyzed. The growing...

The crucial point in the administration of military justice is the role of a commander as the superior who has the authority to punish (Ankum) and submitter case officer (Papera). Because the subject of offense in military criminal law is a person or individual of the military, or persons who are likened...

An Instagram account with the username @utpangkalpinang is an Instagram that was built by UT Pangkalpinang. Its function is to provide information related to student activities, academic information and UT academic learning for UT Pangkalpinang students who are Instagram followers. UT Pangkalpinang assumed...

Public services around the world suffer for long waiting time. Hospital as a healthcare facility ideally should not stress its patients with long waiting time, especially when it comes to elderly. In global the cardiovascular disease (CVD) represents 31% of global deaths with increasing prevalence rate...

This study aims to provide empirical evidence about the effect of clear and measurable objectives, decentralization, government internal control systems, performance measurement and incentives on public organization performance moderated by the New Public Management orientation. This research was conducted...