Advances in Economics, Business and Management Research
28183 articles
Proceedings Article
Framework of the International Network of Sustainable Tourism Observatories (INSTO), Wonderful Indonesia Network of Sustainable Tourism Observatories (WINSTO), and Monitoring Centers for Sustainable Tourism Observatory (STO) in National Tourism Strategic Areas (KSPN) in Indonesia
Muhamad Muhamad, Eko Haryono, Hamam Supriyadi, Fransiskus Xaverius Teguh
The principal objective of this study is to examine the framework of the International Network of Sustainable Tourism Observatories (INSTO), Wonderful Indonesia Network of Sustainable Tourism Observatories (WINSTO), and Monitoring Centers for Sustainable Tourism Observatory (STO) in National Tourism...
Proceedings Article
The Impact of Events on Long-Term Persistence of Global Stock Markets: Evidence from the CSI 300, HSI, and S&P 500
Bu Chen, Shan Wang, Lu Deng
This study takes the daily return series of the CSI 300 Index, HSI, and S&P 500 Index as the research object, investigating the changes in the long-term behavior persistence of global stock markets in response to major events. Using the ARFIMA model to estimate long-memory parameters and the Bai-Perron...
Proceedings Article
Analysis of the Bollinger Band Mean Regression Trading Strategy
Guanru Su
Stocks have become an indispensable part of people’s lives. There are many trading strategies used in trading and investment, among which Bollinger band mean regression trading strategy is a popular one. This article focuses on using this strategy to analyze several leading stocks and partially test...
Proceedings Article
A Study on Internet Chinese Companies’ Response to “The Holding Foreign Companies Accountable Act”
--Taking Ctrip, Baidu and BILIBILI as Examples
Guowei Chen, Shulin Ruan, Xiaotong Wang
At the beginning of the 21st century, a large number of Chinese companies went public in the United States due to many advantages such as easier access to financing, better corporate governance structure, and different listing conditions. However, in January 2020, with the disclosure of a short-selling...
Proceedings Article
Integration of SWOT-AHP Approach for Measuring the Critical Factors Affecting Rural Development
Phan-Anh-Huy Nguyen, Dong-Thanh Lam
This study uses the combined method of SWOT and Analytic Hierarchy Process (AHP) to assess the factors affecting the process of new rural development (NRD) in An Giang province Vietnam. Objectives of the study is assessing the current situation of NRD and factors affecting the NRD process in An Giang...
Proceedings Article
Green Employee Involvement, Green Training, and Mediating Effects of Green Competencies on Corporate Environmental Performance
Nurna Aziza, Muhammad Fahmi Imanullah, Andi Agus
This research aims to develop and test mediation models between Green Competencies and Corporate Environmental Performance for the public sector (Health organizations). In particular, our goal is Green Competencies to improve Corporate Environmental Performance, and is associated with the role of Green...
Proceedings Article
Utilising Duration to Mitigate Interest Rate Risk in Bond Portfolio Management: A Quantitative Approach
Wenyi Yan
In the current complex and ever-changing financial market environment, investors face the potential impact of interest rate fluctuations on the value of their investment portfolios. The duration of bonds plays a crucial role in measuring the sensitivity of bond prices to changes in interest rates. To...
Proceedings Article
The Impact of E-CNY on RMB Internationalization
Jiayuan Zhu
Based on the fact that RMB is currently in the process of actively internationalizing, this article mainly takes the E-CNY as the research object, and uses the SWOT business model to analyze the strengths and weaknesses of the issuance of the digital RMB, as well as the opportunities and threats it faces....
Proceedings Article
The Original Development Analysis of Marxist Ecological Economic Theory
Min Gong
Based on the relevant theory of Marxist ecological civilization, the necessity and feasibility of the ecological development of market economy are studied. Respectively from the market economy did not realize the decisive role of social resource allocation, the government support for market ecological...
Proceedings Article
Stress Mediation in the Effect of Work-Family Conflict on Job Satisfaction of Women Bamboo Craftsmen
Ni Made Dwi Ariani Mayasari, Komang Krisna Heryanda, Wayan Sayang Telagawathi, Nengah Suarmanayasa
This study looked on the employment satisfaction of women bamboo crafters in Sidatapa Village. The dependent variable was the employment satisfaction of women bamboo craftsmen in Sidatapa village. Using questionnaires and in-depth interviews, data was collected. The investigation used path analysis with...
Proceedings Article
The Unified Cycle Study of Global Financial Markets and Macro Indicators
BaoYu Yin
Complex systems generally refer to intelligent and adaptive systems, whose internal relations are complex and undetectable, and can only be analyzed through signals of certain dimensions. The economic system is such a complex system, and the global economy is a complex system containing many sub-systems...
Proceedings Article
Sustainability Based on Risk Management of Batik Sasirangan SMEs in the Banjarmasin City
Sufi Jikrillah, Muhammad Ziyad, Doni Stiadi, Asrid Juniar
This study aims to analyze risk management as a basis for measuring the sustainability of the Sasirangan batik SMEs in the Banjarmasin City. The number of respondents studied were 39 entrepreneurs using questionnaires and in-depth interviews to dig up information in order to obtain an overview of the...
Proceedings Article
The Effect of Behavioral Biases on Risk Perception
Ninditya Nareswari, Geodita Woro Bramanti, Aang Kunaifi
Behavioral biases can lead investor to have investment decisions that reverse with the principle of rationality. It also cause investors to have bias in risk assessment. This study aims to test the role of behavioral biases (sentiment, overconfidence, salience, overreaction, herding, and disposition...
Proceedings Article
Relationship Risk Analysis in Project Governance
Xing-Zhi Liu, Rong-Kun Liu
Project governance theory is increasingly wide attention of theoretical and practical circles. The research emphasize the governance relationships between project stakeholders is critical to the success of the project, the relationship risk control as the core of project governance. However, existing...
Proceedings Article
The Study on Recessive Financial Capital: "The Capital Structure Puzzle" Based Perspective
Jie Deng, Xiaojun Deng
This paper manages to research the value and feasibility of the study on recessive financial capital through the perspective of "the capital structure puzzle" based on the gaps of research status on recessive financial capital. For this purpose, based on the combing and analyzing the reference system...
Proceedings Article
The Effect of Environmental Disclosure on Cost of Equity
Ledi Okta Virtania, Sylvia Veronica Siregar
The purpose of this study is to determine whether there is significant impact of environmental disclosure on cost of equity. The samples of this study are non-financial companies listed on Indonesia Stock Exchange year 2013-2014. This study find, contrary to our expectation, that there is positive significant...
Proceedings Article
Demand Curve and Bliss Point
Guangping Hui, Changjun Wu
The law of demand is the most important basic theory in economics. But lots of scholars have different opinions on this theory, and the controversy of the law of demand that some scholars believe that there is a positive correlation between demand and price, but other scholars insist that demand and...
Proceedings Article
Research on Modelling Novel Internet Finance Pattern under Big Data and Risk-Aware Environment
Xiaochong Yu
With the fast and bursting development of finance science and computer technology and in the era of big data and the Internet, Internet companies have adequate advantages of data to step into the financial industry. Data analysis and mining techniques have helped us build more robust and feasible systems...
Proceedings Article
Mice Tourism Development Strategy: Makassar City
Nasrullah, Usman Rendra, Moh. Hatta, Erna Cahyani, Irfan Palippui
This paper explores the applicability of MICE tourism development strategy. To plan and implement this, different management and decision making tools were used including literature study, surveys and interviews as well as SWOT analysis. A series of interviews was conducted in order to identify actions...
Proceedings Article
Interpretation and Application of the “Equal Conditions” for Shareholder’s Preemptive Right in Limited Liability Companies
Zhuoyi Gui
The “equal conditions” clauses in the Company Law not only guarantee the transfer of shareholders’ right to freely dispose of property and the economic benefits obtained therefrom without substantial damage, but balance the interests among a company’s shareholders. As for the standards and specific content...
Proceedings Article
Testing the Monday Effect in the Banking Sector in Indonesia Stock Exchange
Agus Arman, Dwi Ayu Lestari
Calendar anomalies are one of the market anomalies that disrupt the efficient market hypothesis. Based on studies of calendar anomalies carried out in several capital markets in the world prove the existence of irregularities in seasonal return (day of the week effect) and monthly (month of the year...
Proceedings Article
Research on the Value and Realization Path of Developing Key Competences in Physical Education from an International Perspective
Yixuan Cen
Against the background of the world and the international practice in physical education, the current research explores into the values connotation and realization path of developing key competences in physical education from the perspectives of integration degree, ways of interaction, development of...
Proceedings Article
Is Internship Program Impact Career Development Perception? Empirical Study on “SGU” Hospitality Students
Adelia Samantha Sabirin, Munawaroh, Robert La Are
The impact of internship towards career development is the main objective of this research. This study aims to find what impact perceived by students during internship that can influence their career development This study is limited for Swiss German University student majoring in Hotel and Tourism Management....
Proceedings Article
Profit: A Denotation and Connotation Meaning in Rolland Barthes Perspective
Sulis Rochayatun, Fitriya Andriyani
The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....
Proceedings Article
Digital economy and retail competitiveness
N.S. Necheukhina, T.I. Buyanova, O.V. Mustafina
The article presents the results of a study that determine the need for the widespread introduction of innovations in the practice of accounting and analytical work for economic entities in retail trade. This is due to the general trend of the digital economy and related innovations. The relevance of...
Proceedings Article
Characteristics of Women's Consumers Behavior and Strategies of Enterprises Marketing Based on the New Media
Daowen Ren, Haiyan Wu, Xuejun Liu, Jiaying Lv
The new media is changing the traditional mode of communication, meanwhile, is yet transferring the behavior of women's consumption. In this respect of users’ consumption, women's now occupy a large advantage. Women's consumer demand and behavior don’t only represent the new spirits of the new media...
Proceedings Article
Shelf Space Allocation and Green Technology R&D in Green Agricultural Products Supply Chain
Sun Guohua, Caihong Xu
This paper examines the shelf space allocation and R&D of green technology in the green agricultural products supply chain(GAPSC) with one supplier and one retailer. The retail demand is influenced by the green level and shelf space allocated. The optimal equilibriums are investigated in the GAPSC with...
Proceedings Article
Research on the effect of Financial agglomeration to Technical efficiency of Chinese New High-tech Industry
Caijiang Zhang, Yifang Li
This paper calculated the innovation index of new High-tech industry through the method of DEA-Malmquist by using the data of 28 provinces during 2008-2013. In the base of this index , it studies the relationship of financial agglomeration and technological innovation. Results shows that bank agglomeration...
Proceedings Article
Communication and Crisis Management in Emergency: A Case Study of Engine's Breakdown
Alfi Dinda Sasantie, Firman Kurniawan
The purpose of this study is two-fold: (1) to examine communication of leadership during emergency and (2) to investigate engagement between communication and crisis management to restore organization's objectives. This qualita-tive study conducted with case study method. The data were collected interview...
Proceedings Article
Research on the Application of heuristic Teaching in Electronic Information Engineering Teaching in higher Vocational Education
Hang Xu
The subject of electronic information engineering is to study the processing of information technology to electronic information. In the electronic information project, information technology is involved, and it also involves the knowledge of communication technology and so on. Therefore, it can be said...
Proceedings Article
Natural Rights in Relation to Freedom of Democracy
Mimin Mintarsih, Bambang Sukamto, Ritawati
Freedom and independence from colonial oppression is a nature, inherent in every human being. This is the basis for the birth of various independent and sovereign countries throughout the world. It is as the instruments in the framework of liberation, namely democracy. The meaning of democracy, namely...
Proceedings Article
On the Social Media Marketing Strategy of Financial Enterprises Based on User Stickiness
RuiMing Liang
social media can bring many opportunities for financial enterprises, with the rapid development and rapid application, with the particularity of the model of the corresponding user behavior research is an urgent problem in the financial enterprises, this article from the perspective of how to improve...
Proceedings Article
Notional Interest Deduction Regime in Belgium: What Indonesia Should Learn to Design the CFC Regulation?
Russel Butarbutar
Notional Interest Deduction (NID) regimes, which were implemented for the first time in Belgium, have provided many results and benefits for Belgium. The introduction of NID strengthens the attractiveness of Belgium as a favorable location for treasury centers and capital-intensive investment in general....
Proceedings Article
Transformational Leadership in Higher Education: (A Study in Indonesian Universities)
Fullchis Nurtjahjani, Noermijati Noermijati, Djumilah Hadiwidjojo, Dodi Wirawan Irawanto
This study explores the importance of transformational leadership in Indonesian. Since it plays a significant role in increasing employee job satisfaction. Previous research, found a mutual relationship between transformational leadership practices and job satisfaction in organizations. Transformational...
Proceedings Article
Research on the Development Strategy of the Belt and Road Construction and the New Urbanization—Take Yunnan as an Example
Yusheng Gu, Honglie Zhang, Ruiting Wang
At present, China has entered a new period of development. The”One Belt and One Road” initiative and the new urbanization strategy have entered a stage of comprehensive promotion, which will have an extremely important impact on China’s regional development during the”13th Five-Year Plan” and beyond....
Proceedings Article
The Effect of Good Corporate Governance [GCG] on Disclosure of Corporate Social Responsibility [CSR] and Its Implications on Firm Value
Almatius Setya Marsudi, Gusti Putra Soetanto
The research examines the influence between Good Corporate Governance (GCG) represented by institutional ownership and public ownership on firm value. The study was conducted at 45 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015 to 2018. The sobel’s test method...
Proceedings Article
The Ensuring of the Economic Security of Industrial Enterprises in the Context of Forming a Flexible Management Model: Prerequisites and Tools
Larysa Liubokhynets, Yevhenii Rudnichenko, Nataliia Havlovska
In the article the prerequisites for building a model of flexible enterprise management in order to ensure its economic security examines. It is determined that directive management methods, although they ensure the operative execution of tasks, in many cases do not contain a sufficient level of flexibility,...
Proceedings Article
Will the Food Delivery Industry Be Monopolized?
Haozhe Lu, Mingyang Sun, Yimin Zeng
Nowadays, new technology is growing fast. Shopping and ordering food via the Internet becomes popular in daily life. Especially during the Covid-19 pandemic, the food delivery market was growing bigger and bigger. This paper aims to study the possibility of the food delivery industry becoming monopolized....
Proceedings Article
The Role of Modern Economics in the Improvement of Enterprise Management Efficiency
Shang Yu
Now in the 21st century, the management of Chinese enterprises mainly includes financial management, production management, human resource management and other management modes. Corporate management and corporate management efficiency directly affect the development of enterprises. If enterprises want...
Proceedings Article
The Adoption of Big Data Analytics Among Manufacturing Small and Medium Enterprises During Covid-19 Crisis in Malaysia
Chun-Hong Loh, Ai-Ping Teoh
Global epidemic Coronavirus Disease 2019 (COVID-19) has a significant impact on the global economy. The Big Data Analytics (BDA), which helps businesses to obtain useful insights, is seen as a new strategic weapon in industry particularly during this challenging time. This study investigated the influence...
Proceedings Article
Research on the Evaluation of Talent Agglomeration Effect in 13 Cities of Jiangsu
Based on Dynamic Factor Analysis
Mao Dandan, Gu Ping
With the development of the economy, the speed of technological progress and industrial structure adjustment and upgrading continues to accelerate. The flow of various types of talents shows a trend of agglomeration, and the agglomeration effect is increasingly prominent. On the basis of reviewing existing...
Proceedings Article
Are Institutional Pressures Influencing on Sustainable Business Performance in the RMG Industries of Bangladesh?
Marjea Jannat Mohua, Wan Fadzilah Wan Yusoff
With intensifying the global climate change phenomena throughout of the world as well as escalating of surroundings demands firm’s operational performance is being evaluated in the context of holistic approach inclusion of economic, environmental and social proportions currently. From the prior 20th...
Proceedings Article
Research on the Problems and Optimization Paths of the Integrated Development of Rural Primary, Secondary and Tertiary Industries in China
Zhe Cao
The integrated development of rural primary, secondary and tertiary industries has become an innovative path for China to promote rural revitalization. This paper focuses on the main problems of rural primary, secondary and tertiary industries in China, including imperfect government governance, insufficient...
Proceedings Article
Research on the Two-way Integrated Development Model of Agricultural Product Processing Industry
A Case Study of Zhangjiakou Hongji Agricultural Company in China
Zhe Cao
Industrial integration is the development trend of agricultural product processing industry. In recent years, Zhangjiakou Hongji Agricultural Company in Hebei Province has explored a road of integrated development focusing on potato processing industry and extending to the primary industry in the upstream...
Proceedings Article
Financial Technologies as Drivers of Sustainable Development of Exchange-Traded and Venture Capital Funds
F. S. Parpieva, L. I. Yuzvovich, V. E. Frais, Yu. K. Mednikova, E. K. Murzataev
The present study concludes that the introduction of financial technologies leads to more efficient functioning of the stock market through the use of algorithmic trading in securities of exchange-traded funds. As a result, there is a impetus to invest in venture capital funds (targeting the design of...
Proceedings Article
Assessing the Impact of Digital Information Literacy Workshop among Open University Malaysia Postgraduate Learners
Shahril Effendi Ibrahim, Thirumeni T. Subramaniam, Md Rosli Ismail
The Open University Malaysia Digital Library promotes digital information literacy skills among its learners by organizing frequent workshops. The aim of the workshop is to improve learners’ digital information literacy skills. This paper presents the findings from the investigation on the impact of...
Proceedings Article
The Implementation of Green Hotel Concept at Sarinbuana Ecolodge
I Gusti Agung Mirah Sanjiwani, I Gusti Ayu Melistyari Dewi
Ecolodge provides guarantees against the use of toxic chemicals, tests for environmental impacts starting from materials, buildings and other physical activities, and significantly contributes to the development of the local community’s economy. In this study, we aim to analyse the implementation of...
Proceedings Article
Intention to Visit a World-Famous Tourism Village in Bali: The Role of Destination Image, Self-congruence, and Destination Personality
Usep Suhud, Najihah Hanisah Marmaya, Suddin Lada, Umi Wahidah
This study examined the effect of destination image, self-congruence, and destination personality on visit intention, with the case of Panglipuran village in Bali, a village which possesses national and international achievements. Data was collected in Bali and Surabaya. The participants were selected...
Proceedings Article
The Practice of Integration of Industry and Finance Based on Multi-System Integration and Multi-Source Data Cleaning
——Take SUMEC Group Corporation as an Example
Weiye Xu
With the high-quality development of the economy and society and the continuous innovation and application of technologies such as cloud computing and artificial intelligence, the scale of the big data industry has grown rapidly, promoting the deep integration of the digital economy and the real economy....
Proceedings Article
Investment Value Analysis of Xiaomi Corporation
Yuyao Zhang
This paper provides a comprehensive analysis of the investment value of Xiaomi Corporation based on its financial statements from 2021 to 2023 and corporate risks. By researching its core financial indicators, business structure and strategic layout, this paper aims to provide investors profound insights...
Proceedings Article
Status, Challenges and Strategic Direction of the ESG Development in China
Chunmei Cui
ESG stands for abbreviation of environmental, social and corporate governance investment. ESG concept has been more and more widely used in the world. Compared with European and American countries where ESG development is more mature, China’s ESG development is still in its infancy, and there are still...
Proceedings Article
Risk Identification and Prevention in the Financial Sector in the Age of Digital Economy Research
Yanan Hu
In the era of digital economy, the financial industry is closely integrated with digital technology, and the risks it faces present new characteristics. In addition to traditional financial risks, new types of financial risks show strong contagiousness and high-risk correlation. As the current regulatory...
Proceedings Article
Outsourcing and Freelancing as Modern Labor Market Trends: Professional Requests of Youth
Irina A. Donina, Svetlana N. Vodneva, Tatyana E. Klets, Irina A. Dagaeva, Ekaterina E. Donina
The modern period of development of the Russian economy is undergoing a transformation process due to globalization and informatization and is characterized by the development of flexible forms of network interaction between actors of economic relations, close information links, the development of international...
Proceedings Article
Exploration of Multi-Level Geological Survey Project Management Information System Construction
Liu Peng
The construction direction of a multi-level geological survey project management information system encompasses system hierarchy, data sharing and integration, unified standards, multi-level data management and analysis, collaboration, risk management, and training. These recommendations aim to ensure...
Proceedings Article
Analysis of Vessel Scheduling on The Mintin – Anjir Sampit Track, Pulang Pisau District, Central Kalimantan Province
Atika Khoirul Umaroh, Yohan Wibisono, Bambang Setiawan, Ikka Suharli, Elena Oktaviani
Mintin River Port is one of the river ports in Pulang Pisau Regency, Central Kalimantan Province. Mintin River Port has a total of 5 ships operating at this port, with the LCT type. Which is used by local people to cross from origin and destination. This crossing has an average sailing time of 15 minutes...
Proceedings Article
Development of a Language Tourism Village Based on Local Natural Resources and the Local Community (A Case Study in Karanganyar Regency, Central Java, Indonesia)
Agung Wibowo, Dimas Rahadian Aji Muhammad, Eny Lestari, Ravik Karsidi
Human beings and the environment are a dynamic part of the ecosystem, and this is true for both traditional and modern communities. The boom in tourism development will have a detrimental effect if it is not based on ecological principles. The purpose of this research is to discover a development model...
Proceedings Article
Academic Achievement of Students not only Depends on the Process of Teaching and Learning but also Effectiveness of Staff Management
Omari Omari Hemedi Makore, Hamidu Hamidu Saleh Shukuru
It is known that the academic achievement is obtained after process of teaching and learning take place. It also depends on the enrichment of input and output of educational aspect to predict the outcome. The school management is the main workforce and machinery to manage the teaching and learning for...
Proceedings Article
Research on efficient implementation of ERP in small and medium-sized breeding enterprises in China
Yong Li, Bing Liu
In China, for most small and medium-sized breeding enterprises, the implementation effects of Enterprise Resource Planning (abbreviated as ERP) are unsatisfactory. This paper discusses features of small and medium-sized breeding enterprises first, and then gives the key to implement ERP effectively in...
Proceedings Article
Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia
Dyah Purwanti
The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...
Proceedings Article
Thoughts on Personnel Training Program of Environmental Design Majors in Comprehensive Universities in the Mid- west of China in the New Period
Tianshun Hu, Yunjia Wei
The development of personnel training program in the new era is related to the future of the students, the future of the major, the future of the school and the future of the country. It is the fundamental problem that the country needs to solve at this stage. According to the different levels of basic...
Proceedings Article
Research of Stability of Employment, Income and Citizenship of Agricultural Transfer
Dong-Mei Zhu, Jia-Yu Chen
The citizenization for the transfer of agricultural population is the inevitable requirement of modernization development and it is also an important mission for urbanization. Nowadays, the transfer of agricultural population has poorer stability of employment and lower income, which obstruct their citizenization...
Proceedings Article
Analysis of the Present Situation of Chemical Industry in Changzhou and New Ideas for its Future Development
Huanxia Qian, Tianzhen Li, Kehan Zhang, Xingru Lu
Under the background of "green development", Changzhou Chemical industry needs to be transformed urgently. But the specific development direction needs to be analyzed in combination with its present situation. Based on the SWOT analysis method, this paper analyzes the strengths and weaknesses, opportunities...
Proceedings Article
Quality Function Deployment Analysis on Transportation Services
Chairul Furqon, Mokh. Adib Sultan, Solehatin Ika Putri
Transportation is one of the factors supporting the economic activity of the society. However, the safety factor and the timeliness of transportation services are still a major problem, especially in West Java, Indonesia. The growing number of people and implications for congestion, making transportation...
Proceedings Article
Investment Policy of Russia in the Conditions of Globalization and World Integration
Svetlana Semchenkova, Julia Gnezdova
The purpose of this study is to study the integrated methodological approach of the state policy of the Russian Federation in the framework of modernization and technological development of the Russian economy. Attraction of investments is one of the general ways of development of the economy as a whole,...
Proceedings Article
A Constructive Study of the Evaluation System of Audiovisual and Speaking Textbooks
Rongqin Ji, Xinfang Wang
English teaching materials compilation have been developed rapidly at present China, yet the evaluation of teaching materials lags far behind. In combining rational aspects of theories and practices about teaching materials evaluation both at home and abroad with the features of English Audio-visual...
Proceedings Article
Determinants of Going Concern Audit Opinion
Ceacilia Srimindarti, Titiek Suwarti, Rachmawati Meita Oktaviani, Julindo Akhbal Fajar
The purpose of this study is to examine and analyze the influence of profitability, leverage and sales growth on going concern audit opinion. The populations of this study are manufacturing companies which were listed in Indonesia stock exchange. The sample selection was done by using purposive sampling...
Proceedings Article
Dynamicity of Economic Speed Based on Continuous Variation of Ship Functional Coefficient Factors
Wen Wang
Economic speed of a ship is a fixed value in existing studies, but it is changing. The ship's functional coefficient formula is imported into the economic speed expression to study the actual variability of the ship’s economic speed, and get 5 main influencing factors. Taking a typical ship type as an...
Proceedings Article
Finding the Diverse Meaning of Reality by Using Phenomenography in Accounting Education Research
Fibriyani Nur Khairin, Yana Ulfah
Education is the starting point for forming accountants in the future, so various phenomena that occur in the field of education are interesting things to study. So that this paper aims to discuss and reveal the role of phenomenography to be applied in accounting education research. The concept of this...
Proceedings Article
Analysis of Potential Export Diversification of Rubber Tire Derivative Products to 9 Nontraditional Countries
Aulia Niky Pinandhita, Neli Agustina
Indonesia economic resilience is in a vulnerable condition amid the high global economic challenges. For this reason, there is a need for a strategy to improve the economy sustainably, one of which is through increasing and stabilizing exports. However, so far the Indonesian export market has only been...
Proceedings Article
Fuzzy Approach to Risk-Controlling in Oil and Gas Company Management
Iryna Fadyeyeva, Oksana Gryniuk, Ilona Mandryk, Svitlana Korol
The article is devoted to the development and improvement of methodology and implementation of risk-controlling subsystem in the management system of oil and gas companies in under uncertainty conditions. It is proved, that the mathematical tool of Fuzzy Logic allows to reveal and take into account complicated...
Proceedings Article
The Influence of Rupiah Exchange Rate, Interest Rate Levels, and The Composite Stock Price Index to Financial Deepening in Indonesia
Clarasiska Anasthasia Mbate, Petrus E. de Rozari, Paulina Yuritha Amtiran
This research aims to analyze and determine the effect of the Rupiah exchange rate, interest rate, Composite Stock Price Index on financial deepening in Indonesia. This research used time series data consisting of rupiah exchange rate, interest rates, Composite stock Price Index and financial deepening...
Proceedings Article
Contemporary Civil Aviation Market: Seeking an Economic Niche for the Russian Products
Olga G. Lebedinskaya, Maria O. Grigoryeva, Vladimir I. Kuznetsov, Vitaliy G. Minashkin
The paper covers an important theme of the development of one of the basic industries of the Russian economy – the civil aviation production. The current situation in the Russian industry leaves much space for the development, as at the current stage, the stagnation, caused by the USSR fall has not yet...
Proceedings Article
Research on Energy Cooperation among Countries in China and along the Belt and Road Initiative
Yang Hou, Linlin Liang
The concept of the “One Belt and One Road” is to promote cooperation and development among countries. Strengthening international energy cooperation is one of the important tasks of the “four revolutions and one cooperation” energy revolution strategy proposed by general secretary Jinping Xi. In the...
Proceedings Article
The Implementation of Team Games Tournament to Improve Students' Problem-Solving Skill (Quasi Experiment With Blended Learning Strategy)
Rani Sofya
This research is a quasi-experimental research on Introduction to Accounting 1 course with the aim of finding the influence of the implementation of team games tournament method with the use of blended learning on students’ problem-solving skill. The research data were tested and processed with Microsoft...
Proceedings Article
Analysis and Evaluation of the Results of Tax Consulting Firms
R.T. Bazarov, O.P. Doroshina, K.Z. Mukhamedzyanov, A.I. Sakhbieva
In this article, the research was carried out on the financial results of tax consulting firms. The specifics of providing tax consulting firms were reflected. The authors of this article conducted a review of the literature on tax consulting, during which the types of tax consultations were defined....
Proceedings Article
Establishment of A Comprehensive Service Management System for Retail Stores
Qinghua Lu
Service management has always been one of the important tasks of retail enterprises, and has a greater impact on retail enterprises. Establishing a comprehensive service management system for retail stores can solve the dilemma faced by retail stores, clarify the customer base of the store, and thus...
Proceedings Article
Corporate Social Responsibility, Size and Tax Aggressiveness: An Empirical Analysis
R. A. H. Rahmat, M. Kustiawan
Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but large companies in Indonesia often use CSR to reduce taxes. This study examines the relationship between corporate social responsibility (CSR), firm size and corporate tax aggressiveness. Researchers...
Proceedings Article
Going Concern Audit Opinion in Agricultural Sector
Laras Pratiwi, Intan Rahayu
The agricultural sector has an important role for the Indonesian economy. Seeing the huge potential, investors should be interested to investing in the agricultural sector, but in reality the agricultural stocks are still quiet enthusiasts. This research aims to determine the factors influence to the...
Proceedings Article
Artificial Intelligence in E-Commerce: Legal Aspects
Denis Kolodin, Oksana Telychko, Viktor Rekun, Maxym Tkalych, Vladyslav Yamkovyi
Nowadays, the massive transition of retail to the Internet and the replacement of such salespeople with artificial intelligence, and the use of artificial intelligence to process large databases of potential buyers, along with engaging chatbots to communicate with buyers of goods, creates many possible...
Proceedings Article
The Relationship Between Digital Human Resource Management and Organizational Performance
Hafinas Halid, Yusmani Mohd Yusoff, Hemalatha Somu
Digital Human Resource Management (HRM) is a digital transformation of HR practices and processes through the use of electronic media, mobile, analytics and information technology (IT) to make HRM more efficient. In other words, digital HRM is basically doing or managing all the human resource work using...
Proceedings Article
Mitigating Budgetary Slack with Moral Imagination and Clawback Provisions: An Experimental Study
Ida Ayu Purnama, Indra Kusumawardhani
This study examines the incentive schemes containing penalties (clawback) to mitigate budgetary slack. This research also examines internal factors, moral imagination, to reduce budgetary slack. This controlled experiment 2x2 between-subjects. Besides that, as a control, this study also uses bonus incentives...
Proceedings Article
Priority Areas of Interaction Between Agribusiness and State
Z.V. Gavrilova, M.E. Otinova, Yu.V. Narolina, A.O. Pashuta
The article discusses the theoretical and practical aspects of the interaction of the state and the agricultural business. It is shown that the intensification of cooperation of the state with the agrarian business contributes to the transformation of the agrarian structure, modernization of the agro-industrial...
Proceedings Article
Mechanisms for Diversification Management of Russian Agro-Industrial Enterprises
I.P. Bogomolova, Yu.I. Slepokurova, I.N. Vasilenko, N.M. Shatohina, A.V. Bogomolov, O.A. Urazova
The important role in the performance of agricultural enterprises in the agro-industrial complex (AIC) of the Russian Federation managing is given to diversification mechanisms aimed at expanding the business profile and solving social problems of the industrial and agricultural technological chain....
Proceedings Article
The Consequences of Digitalization of the Labor Market in Developing Countries: Case Study in Indonesia
Febry Wijayanti, Irina D. Turgel
Digitalization has positive and negative impacts on labor productivity and labor market. Nonetheless, digitalization era created fear on the labor market in developing countries, especially in Indonesia, which has a bonus demographic. This problem raised this study aims to identify the impact of digitalization...
Proceedings Article
Empowering Coconut Farmer Community for Poverty Alleviation in Kulon Progo, Yogyakarta: A Study of Triple Helix Model
Agus Mulyono, Ismanto, Siti Rochmah Ika
Coconut sugar or palm sugar is a superior product in the Kulon Progo district, which contributes to locally generated revenue; however, coconut sugar farmers’ welfare is still relatively low. Therefore, it needs to be observed the main problems of coconut sugar entrepreneurs. This paper attempts to explore...
Proceedings Article
Observance of the Written Form of a Transaction Made by Electronic or Other Technical Means
Igor Mashtakov, Lyudmila Starodubova, Olga Lapshina
The legal regulation of transactions made with the help of electronic or technical means does not have a structured, generalized and clear regulatory framework for a free understanding. Moreover, the practical use of this method of concluding civil transactions is ahead of their legal regulation, which...
Proceedings Article
Analysis on the Success of Coca-Cola Marketing Strategy
Bodi Chu
Nowadays, Coca-Cola could be found in every corner of the world. No matter you are in the most bustling city or a remote village, there must be a Coca-Cola vending machine near by your house. In 1998, the brand value of Coca-Cola reached 83.845 billion US dollars, ranking first in the world for three...
Proceedings Article
Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index
Baby Fadilla, Nurafni Eltivia, Edi Winarto
The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of...
Proceedings Article
Research on the Coordinated Evaluation System of Economic Development and Social Governance in Beijing-Tianjin-Hebei Region
Dan Wu, Xiaoqian Xiang
Through a comprehensive comparison and evaluation of the differences in economic development and social governance of Beijing-Tianjin-Hebei region in different periods, this article analyzes the main factors affecting the economic development and social governance of Beijing-Tianjin-Hebei region, which...
Proceedings Article
The Effect of Workload on Organizational Commitment to Employees of Bank Indonesia Provincial Representative Special Region of Yogyakarta 2022
Muhammad Dermawan As, Ninik Septyani Umar
The objective of this study is to ascertain the manner in which work stress affects the organizational committee at Bank Indonesia Representative of the Special Region of Yogyakarta Province. The type of research methodology The methodology employed in this study adopts a quantitative approach. The research...
Proceedings Article
A Study on the Impact of Digital Media on Event Tourism
Asha John, Pankaj Kumar Tyagi, Vipin Nadda
This study investigates the interactive nature of digital media and event tourism, revealing how websites, social media, and smartphone apps revolutionised the tourism sector. This quantitative study examines a wide range of individuals and analyses the intricate linkages between digital media and event...
Proceedings Article
Uncovering Women’s Empowerment in The Ecotourism Sector for Sustainable Livelihood – Case Study of Candirejo Village Cooperative System
Anis Susanti, Dwi Puji Astuti, Risanda Alirastra Budiantoro, Richatul Jannah
Tourism and creative economy sectors as one of the fastest-growing industries in Indonesia are currently dominated by women workers. These sectors continue to encourage the number of tourism villages and increase job creation. The role of women in tourism village needs to be optimized as basic resources...
Proceedings Article
Advancing E-commerce Strategies in Small Retail Enterprises: Unveiling the Impact of Digital Literacy and Consumer Engagement Through PLS-SEM in India
Sukhpreet K. Thind, Harjit Kaur, Paramjit Sujlana
Over the past decade, technological breakthroughs and the expansion of internet connectivity have significantly changed India’s digital landscape. This digital revolution has rippled through many industries, particularly e-commerce within the retail sector. The retail sector’s use of e-commerce solutions...
Proceedings Article
Financial Performance of MSMEs: Effects of Financial Inclusion, E-Commerce Use, Education, and Product Innovation
M. Rudi Irwansyah, Gede Ade Yuniarta, Kadek Rai Suwena
This study investigates how the financial performance is impacted by financial inclusion, e-commerce usage, educational attainment, and product innovation to realize the sustainability of MSMEs in the Buleleng Regency. The questionnaire used in this study, which takes a quantitative approach, has a Likert...
Proceedings Article
Income Inequality Amidst Economic Growth: A Democratic Intervention Analysis in Indonesia’s Urban Context
Rahmat Arsyad, Basri Hasanuddin, Agussalim Agussalim, Sanusi Fattah
Income inequality remains a pressing issue in Indonesia, particularly in urban areas, despite notable economic growth. This study examines how democracy moderates the relationship between economic growth and income inequality in Indonesia’s urban context. Using panel data from 33 provinces between 2014...
Proceedings Article
A Preliminary Study of the Internet of Things Capabilities, Integration on Halal Food Supply Chain Performance and Sustainable Advantage
Fikry Karim, Rudy Gosal, Femilia Zahra, Suryadi Hadi, Rahmat Fatahillah
The application of halal, especially in the supply chain, is one of the areas of research that requires further study. This study aims to identify the relationship between IoT and operational performance in halal supply chain applications. Literature search is carried out to support researchers in formulating...
Proceedings Article
Evaluation of Production Risks Using The Six Sigma Method and Failure Mode and Effect Analysis (FMEA) in Quality Control at PT Busana Indah Global
Siti Lailatul Rohmah, Vina Alvionita, Lenni F. Nainggolan, Wahyu Mulyadi
This research aims to evaluate production risk at PT Busana Indah Global using the Six Sigma method and Failure Mode and Effect Analysis (FMEA) as a quality control tool. The aim of this research is to improve product quality, reduce defects, and optimize the production process. The Six Sigma method...
Proceedings Article
The Moderating Role of Audit Quality on Financial Statement Integrity
Novia Iklima, Molina Molina
This research was conducted to analyze the influence of the audit committee and company size on the integrity of financial reports and determine the influence of audit quality in moderating the influence of the audit committee and company size on the integrity of financial reports. This research uses...
Proceedings Article
A Study on the Impact of Brand Anthropomorphism on Consumer Purchase Intention
Shihan Zhang, Shuang Qiu
The continuous development of new media technology has promoted the diversification of information dissemination methods, and brands increasingly prefer to use anthropomorphism to communicate with consumers. This study focuses on brand anthropomorphism, examines the effects of different types of brand...
Proceedings Article
The Belt and Road Initiative (BRI): Historical Perspectives and Mapping of Documents Indexed in Scopus Database
Nighat Firdous, Bin Lai, Saima Akhter
This study used bibliometric analysis to illustrate study hubs and trends related to the Belt and Road Initiative (BRI) to anticipate future global growth better. The visuals included countries, institutions, writers, references, and keywords. Every year, the number of articles on Belt and Road expanded...