Advances in Economics, Business and Management Research

With the development of global economic integration, the financial markets of many countries have developed rapidly, and many financial markets have become more and more mature in the world. At the same time, financial derivatives have also experienced nearly half a century of development and application....

This study aims to investigate the relationship between Perceived Usefulness and Perceived Risk on Intention to Use mediated by attitude on the use of Fintech with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) theoretical approaches. The testing of the model used primary...

The lack of stakeholder participation in the budgeting process will raise asymmetric information in the use of public funds. Furthermore, corruption cases still increase even though internal controls and transformational leadership have been applied. Therefore, this research aims to examine and obtain...

As the capital of one major island in Indonesia, Jayapura’s nature attracts tourists to the city; of course, this will affect the regional economy. Safe and comfortable accommodation must support this opportunity to improve the regional economy. Therefore, hotels in Jayapura can meet these conditions...

This study aims to explore consumer perceptions regarding the accountability provided by Alfamart in the implementation of donation funds and investigate consumer expectations regarding the accountability of donation funds to provide input for the improvement or enhancement of Alfamart’s donation program...

With the enhancement of peoples' concepts that are environmental protection, sustainable development, recycling has aroused the attention of enterprises and scholars. Because of the difference between the acceptance of re-manufacturing products and the popularity of new products, these two products'...

This paper manages to explore the necessity and feasibility of the research of the recessive financial capital from the perspective of the "value twist effect", such as "distorting mirror effect", "funnel effect" and "WACC guillotine cutting effect" directed at the vacant research status of the recessive...

Creative tourism as a new concept in tourism offers innovative way for tourist to spend their holiday. Most study nowadays focused on the creative tourism in a cultural / heritage typology of tourism with the lacking of study in another tourism typology. It is interesting to know that creative tourism...

With the implementation of the belt and road strategy, more and more state-owned enterprises go abroad and participate in international competition and cooperation. Because of its traditional mechanism, the incentive mechanism for project managers of state-owned enterprises faces with significant challenges....

The article concerns the problem of ensuring of sustainable development of the region's economy under environmental restrictions. The recession of the levels of functional capabilities of the formation of various management systems in the aspect of the impact of technogenic factors on man's organism...

This As one of the largest developing countries in the world with its rapid growth rate in the economy, China has achieved remarkable increase in its private higher education sector. Thanks to the policies of marketization and diversification in higher education, private higher education has played a...

The article analyzes the tendencies of integration of Russian education into world educational systems. Today, Russia's accession to the world market of educational services is complicated by a number of factors associated with the high degree of heterogeneity in the economic space for education, the...

This paper discusses the history and future of auditing in Russia. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the "wild" auditing); establishment of auditing in Russia; government regulation...

The aim of this research was to explore the effect of distinctive capabilities to competitive advantage rattan furniture industry. The samples of this verificative research are 70 companies member of ASMINDO Cirebon, East Java, Indonesia. In this research we use stratified proportional random sampling...

Business entities, including design companies, see their operations increasingly complicated in today’s economic environment. Competitiveness of an enterprise is demonstrated by its higher opportunities for successful functioning as compared with other carrying out similar activities. Financial stability...

Basel I, II and III are strictly applied after the financial crisis in 1997 / 1998 and 2008 to ensure financial stability, among others by applying the minimum capital adequacy requirements that must be met by the bank in accordance with the risk profile. However, whether the impact of these requirements...

Tax audit by the Directorate General of Taxation (DJP) on PT A for several years has revealed legal uncertainty on the amortization expenses of goodwill of PT A for tax purpose. Such uncertainty is reflected in a number of Tax audit result Assessment Letters revealing inconsistent corrections on the...

Risk management is one of the core contents of commercial bank management. The capability of risk management represents the main competitiveness of commercial banks. Among all the risks that commercial banks face in China, credit risk is the most important one. In recent years, the non-performing assets...

The behavior of Chinese people is influenced by the concept of Mianzi. When individuals want to save Mianzi, they will be glad to express himself more actively so as to show more voice behavior and innovative behavior. On the contrary, be afraid of losing Mianzi will prohibit their voice and innovative...

Our study aims to analyze the behavior of the Rupiah / Yen exchange rate using the Hooper-Morton model approach. The method used is ARDL during 2000: 1-2017: 4. The estimation results show that the factors that influence have a significant relationship to the exchange rate of IDR / Yen both short and...

Institutionalism has demonstrated the behaviours of legitimacy, prevailing social rules and practices in tourism and hospitality continuities. The central idea is that organizations conform to the rules and belief systems in the institutional environment, in particular constraints or pressures because...

Exercise is an important means for people to do body building. With the improvement of the life quality of Chinese, people pay more and more attention to sports and fitness. However, the promotion of niche sports in China is not very smooth, and it is just spread and promoted among the minority. This...

This paper studies the operation of purchase strategy for supply chain of loss-aversion manufacturer under the option market. The study shows that loss-aversion manufacturer does not behave positively in the option purchase, and the option order quantity decreases as the loss-aversion coefficient increases;...

Financial crises have a devastating impact on the worldwide economy. They can not only spread across different countries, but can also be contagious across different financial markets within a country. This paper will use the financial risk data from 2006 to 2011 to investigate the financial transmission...

Chinese decentralization has had a significant impact on the country's political and economic life. The rapid economic growth in the past 30 years in China has been inextricably linked with the pattern of decentralization. However, the particularities of such political centralization and fiscal decentralization...

World Health Organization (WHO) describes people aged above 60 years old fall under a category of elderly. The alternative profession could involve with this community is to be taxi drivers. Therefore, numerous factors should take part to ensure the elderly taxi drivers could serve their best performance...

The functional design is carried out from global positioning, navigation instructions and other aspects based on the navigation system design. However, in the process of using SINS/GPS combination, it needs to be studied from the aspects of operation precision, system operability and so on. On the premise...

The major of normal education has always been highly concerned by the government and society. Because students shoulder the important task of teaching and educating people after employment, our country has invested a lot of manpower, material and financial resources in the cultivation of normal education...

The appointment of Indonesia as the event organizer of Asian Games 2018 could be seen as a challenge and at the same time is an opportunity to show the world that Indonesia is capable in hosting this such big event. This international sport event like Asian Games could be classified as world sport tourism,...

The article proposes the transport system in which the vehicle "Monolet" is capable to provide high weight return on size of commercial loading, at the expense of power supply from the sources which are put out of the vehicle.

Based on the characteristics and status of scientific research outsourcing projects, and in accordance with relevant rules and regulations of State Grid Corporation and its Shandong company, this paper explores the establishment of process control mechanism and credit evaluation mechanism of outsourcing...

The purpose of this study was to determine the effect of job satisfaction to organization commitment, with the development of a career as variable intervening. the research method used is quantitative research methods. The population in this study were employees of PT. A line B, 96 permanent employees....

The article is devoted to one of the topical issues of the modern system of higher education associated with the introduction of innovative forms of education – the formation of IT-competence of future specialists. The basis of this competence is the knowledge about the functioning, structure of the...

This paper presents a review related to how society, in industry 4.0 era, evaluates and criticizes the government’s social-environmental accountability issues in the Indonesian setting. In doing so, this paper introduces the political economy of accountability (PEAc) theoretical view in discussing the...

Digitalization is usually understood as integration of digital technologies into everyday life by digitalizing everything that can be digitalized. Digitalization in economy creates new opportunities and identifies new challenges for analytics and management. The article claims that the potential of digitalization...

The design of this research is to analysis the significance of corporate social responsibility (CSR) disclosures toward tax aggressiveness that moderated by the family ownership. The dependent variable in this research is tax aggressiveness. The independent variable in this research is CSR disclosure....

The article considers the category of language rights of a person in the educational field and the problems of their provision in Ukraine. This concept is considered in accordance with the theoretical approaches in the social and legal sciences, as well as the practice of applied legal norms. This study...

The spatial distribution of earthquakes is an important basis for the classification of potential source areas in seismic hazard analysis. It is very important to excavate the spatial distribution information of earthquake to indicate the division of seismic belt and potential seismic source. In this...

This article focuses on the topic of bullying and cyberbullying in Russian schools, iits spread among children and teenagers, and the danger posed by these phenomena. It shows the connection between bullying and cyberbullying with such a phenomenon as aggression, which is a natural need, but normally...

The purpose of this research is to analyse the influence of sales tax on luxury goods on consumer spending of motor vehicles. The research approach is quantitative by using existing statistical data as well as other supporting data. The results of the study indicate that there was a substantial decrease...

This article aims to determine the effect of multi-product Aren on economic functions, environmental functions and welfare of Aren farmers in Nagari Andaleh Baruh Bukik, Tanah Datar Regency in West Sumatra, Indonesia. The analysis method uses the Smart PLS technique from 4 latent variables (X, Y1, Y2,...

Textile waste, known as patchwork, is solid waste which is difficult to decompose and thus requires treatment to reduce the impact on the environment. Convection centers make housewives who are part of residents around the area employed as tailors. This research raises the issue of empowering female...

With the development of the world economy, investors and the stock market are growing. How to judge whether a stock has invest value becomes the main problem for investors to consider. In this paper, we focus on the leasing market due to its great development potential. This study discusses how to choose...

The aims of this study were to 1) analyze the effect of local government equity participation on PDAM performance in West Sumatra, 2) analyze the effect of applying good corporate governance principles on PDAM performance in West Sumatra. The population in this study were PDAMs in West Sumatra, which...

BIM technology has the advantages of synergy, visualization, simulation, optimization, cost saving, and common construction and sharing. According to the background of the 14th Five-Year Plan of the construction industry, and also taking into account the specific situation of local universities, this...

The Long March National Cultural Park is a major cultural system project under active construction in China. Based on the “Fly Wins Luding Bridge” war in Luding County, Sichuan Province during the Long March, this paper explores a new idea for the development of Sichuan Long March’s red cultural and...

Lemang was one of Lahat traditional culinary. Lemang had a delicious taste like umami taste and sweet taste, and had unique performance like cooked and packed in bamboo. In fruit season arrived, lemang had various taste that be identifier of area, like lemang durian. The others variant of lemang in Lahat...

Inclusive economic growth is economic growth aimed at the entire society regardless of social status or other differences in society. East Java is one of the provinces that have the vision to improve the welfare of society evenly without exception with a general strategy of development that is pro-people,...

The purpose of this study is to determine the calculation, reporting, and application related to value added tax (VAT) in one of the companies engaged in FMCG product delivery services. The processed data is the amount of input VAT and output VAT that will be presented for 2 years, from 2020 to 2021,...

Financial statement fraud has occurred frequently, and external auditors are often unable to make early detection of such fraud. External auditors are auditors who are assigned to check the fairness of the financial statements of business entities. To be able to learn from the experience of fraud cases...

This research investigates the impact of social media marketing on students’ perceptions of job prospects within the tourism sector. Given the significant influence of social media on forming ideas and professional ambitions, it is imperative to comprehend its effect on student decision-making. This...

The purpose of this study is to examine the influence of dividend policy, debt policy, and asset growth on firm value in manufacturing businesses listed on the Indonesian Stock Exchange from 2016 to 2020, with managerial ownership serving as a moderating variable. Samples were gathered from 11 of the...

Public sector accounting is regarded as a critical component of accounting students’ foundational skills that should be mastering. Basically, in terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. So it is important to give an interactive...

Climate change is one of the greatest crises to the Earth in the 21st century, and man-made greenhouse gas emissions are the main cause of climate change. On Earth Day, April 22, 2016, 171 countries signed the Paris Climate Agreement at United Nations Headquarters, committing to carbon reduction targets....

Numerous nations rely heavily on the real estate industry, and changes in home prices have a big impact on people’s quality of life. On this basis, house price prediction plays an important role in the economic field, e.g., making economic policy. Affected by thousands of potential factors, it is complicated...

In order to implement the relevant spirit of the Ministry of Education of the People’s Republic of China and adapt to the social demands of “new engineering” construction and intelligent construction, this paper uses methods such as literature research and questionnaires to analyze the existing problems...

Bubur Ase, a Betawi cultural heritage cuisine in Jakarta, Indonesia, is the subject of this research. The study investigates food, culture, and history with elements such as rituals/ceremonies, spices/spice, and stories of Bubur Ase. By analyzing literature, historical records, and conducting interviews...

The epidemic will temporarily impact the commercial banks, which can be divided into three dimensions. First, the shortcomings of online functions lead to limited development of commercial banks. Second, the rapid growth of non-performing assets has dragged down the pace of bank expansion and income...

This research was conducted to determine the impact of advertising and publicity on the decision of a student to study in one of the study programs within the Undiksha Faculty of Economics in terms of advertising and publicity. The population used in this study were all active students at the Undiksha...

This study aims to enrich the understanding about what elements can shape organizational resilience as a key factor in the survival of a convenience store business in the midst of the Covid-19 pandemic. By using PLS-SEM as quantitative method complemented with qualitative analysis from interview, this...

To some extent, quality development plays a critical part in changing the economic growth pattern and improving the stability and sustainability of economic growth, which could, as a result, make a difference on the quality and speed of regional economic growth. This work, sets up a index system of quality...

Issues and concerns for food safety, agro-processing, and the environmental and ecological impact of food production have been attracted many research interests. Traceability and logistics management of fresh agricultural products is faced with the technological challenges including food product label...

Merger of Indonesia to the MEA demanding college graduates have high competitiveness, so that the curriculum should encourage students to have a high-level thinking skillÿone ofÿthem is creative thinking. So, this research examines the content and chances of implementing creative thinking skills across...

Since a reasonable standard of ecological compensation is the base of ecological protection of Poyang Lake Wetland, the Willingness to accept ecological compensation of farmers living in Poyang Lake Wetland is analyzed according to "Logistic model" based on survey data collected from the households living...

In Industry 4.0 society, the development of smart grid requires to realize the conversion of substation equipments from CDT protocol to IEC61850 protocol. CDT (Cyclic Digital Transmission) protocol provides the function, the frame structure, the information word structure and transfer rules in the grid...

One of the long-term investment’s option is equity fund, since it suitable for the investor who have limited fund, time, and information. In Indonesia, there are 132 products of equity fund that offer many investment alternatives, but in the other hand investors must choose it thrifty based on their...

With the further development of the online social platform, the research techniques of hot topic related to short text data which are represented by Weibo, instant messaging, news commentary and so on, are not extensive enough, and the research efforts are not deep enough either. Moreover, short text...

The article defines a set of measures aimed at preventing erosion by agricultural forestry in agricultural production, taking into account environmental and economic efficiency. By types of agricultural landscape to protect the soil from erosion, research and production experiments on the implementation...

with the launch of innovation and entrepreneurship, the whole country has entered a new stage of innovation and entrepreneurship, and the innovation and entrepreneurship information service for university libraries is an important direction for the development of modern library information service.Many...

This research was conducted on small and medium business. This research takes an object on the typical food Lumpia in Semarang. Lumpia is a snack like rolled food, made from shrimp, eggs and chicken meat. This research is a continuation of our previous research on Semarang's specialty foods, specifically...

Business competition in the current era of globalization requires business people to innovate, not only in terms of production but also in marketing. Marketing media which currently a trend of society is through a digital store known as marketplace. Marketing through the marketplace requires businesses...

There are some measures to be discussed in the regulation of campus loans. If there is no distinction between right and wrong, it will hinder the healthy development of Internet finance on campus. If students' consumption needs are met indiscriminately, their irrational consumption needs will be encouraged....

The article with due account of pertinent domestic and international experience of similar research presents an adaptive simulation model of Krasnodar Territory, which on the probabilistic basis allows for assessing the contribution of infrastructural update in the change of the gross regional product...

Azerbaijan is one of the best developed economies in CIS, its oil and gas sector contributes to the development of the country the most significant part. At the same time, the innovative sector plays a very important role in the contemporary situation – the oil prices are hard to predict, the global...

Energy and environmental problems have become two major problems in the world. Compared with the energy consumption level of the whole country, the energy consumption of Yunnan 100 million yuan is significantly higher. As the industrialization of Yunnan province to the middle and later on, the energy...

Indonesia has a huge of natural resources such as mining, plantation, forestry, marine, these natural resources should be able to change the life of society as a whole. The state has not been able to utilize its natural wealth maximally. It can be seen that the sectors mentioned above have not been managed...

This research aims to determine the effect of Career Planning and Self-efficacy on Employee Performance at PT Perkebunan Nusantara VIII Bandung. The data collection was conducted by questionnaire to 75 employees. The samples were carried out by probability sampling with simple random sampling. The data...

This study examines the term “human capital”, as well as its essence in modern conditions. In this regard, we have studied the concept of “human capital”, given by various scientists and authors. The paper examines the question of the definition of “human capital” and on the basis of this study, the...

The national economy during a period of ups and downs as a result of changes in the economic environment that is changing dynamically. Rise and fall of economic growth in the aggregate at least describe how much output can be achieved within a certain period of development. The role of taxes as well...

Currently all the large companies actively use social media having and promoting several dozens of official social accounts. This becomes as necessary as having an official website. The article is devoted to the study of the possibilities of social media to be an instrument for promoting an HR brand...

This study aims to analyze some Shari’a-compliant regional regulations in Indonesia with theTheory approach Maslahah. There are three reasons why this research is important. First, the shari’a-compliant regional regulations have become controversial in their implementation amidst the mutikultural community....

An Actor’s cognitive ability has become a major requirement in making decisions during a state of emergency. Either collapsed infrastructure or the disappearance of emergency personnel often delays an effective response which could result in indecisive action. This paper examines how indecision occurred...

With the rapid development of technology and information, it has become a necessity for every government agency to continuously innovate in providing its services, resulting in changing the pattern of public services for the better. One of the innovations that have been carried out by the Kominfo Office...

The confirmation and measurement of self-created goodwill has always been the focus of discussion in the theoretical circle. Based on the practical significance of the confirmation and measurement of self-created goodwill, this paper analyzes the difficulties in the measurement of self-created goodwill,...

As a new business model, crowdsourcing brings together the strength of the public to solve problems, which embodies the rise of co-creating value. Students need more and more information to get and store in campus life. The traditional campus model can not meet the needs of students.Based on the above...

This study aims to explain and determine the effect of service quality on customer satisfaction and customer loyalty. This research was conducted at PT. Telekomunikasi Selular (PT. Telkomsel) and the population used are customers who have used Telkomsel’s Intelligent Artificial services. The sample used...

The witness’s position in the criminal justice process occupies a key position, as seen in Article 184 of the Criminal Procedure Code. As the primary evidence, of course, the impact is felt if, in a case, the witness is not obtained. The importance of the position of witnesses in the criminal justice...

The author refers to the research methods of the existing literature, combined with the availability and manageability of the data, selects the panel data in China in the last 13 years from government statistics to study this topic. The results of model test show that per capital commodity tax has a...

This paper aims to understand the allocation efficiency of health resource about Traditional Chinese Medicine (TCM) in Tianjin from 2011 to 2019, and to provide suggestions for the allocation of TCM resource during the 14th five-year Plan period. Descriptive analysis was conducted on the allocation of...

With the high-quality development of China’s economy, small and medium-sized enterprises (hereafter referred to as SMEs) are facing huge opportunities. The demand for perfect accounting governance of companies is increasing day by day; however, the low popularity of accounting informatization restricts...

This article examines the digital transformation of the economy, which has become a significant phenomenon for the entire world economy. The results of Russia’s transition to the digital economy are considered and analyzed. A number of problems arising in the development of the domestic digital economy...

Middle managers are the backbone of enterprise development. How to effectively manage and develop middle managers in large enterprises is an important subject. Competence quality can be a more comprehensive measure of whether managers have the corresponding quality, can provide comprehensive and detailed...

This paper traces the identity constructing process of Carlos Bulosan, the protagonist of the autobiographical novel America Is in the Heart. From his adherence to farming culture to his pursuit of democracy and freedom, he obtained cultural identity. From fighting for the interests of Filipino workers...

The article reveals the problems of using digital financial assets, substantiates the threats to economic security in the implementation of transactions with them and measures to mitigate risks in order to ensure the sustainable development of economic entities. Based on the analysis of the regulatory...

This study intends to identify and examine the factors that affect micro-enterprises’ income in Karangpandan using various linear regression analysis tools. The area around the Karangpandan Bus Terminal is an example. The data were examined using open-ended questionnaire data collection methods and Ordinary...

This study aims to analyze the effect of tax avoidance on ESG performance, with a specific focus on the role of women on boards. We investigate whether the presence of women on boards mediates the relationship between tax avoidance and ESG performance in mining companies listed on IDX from 2019 to 2021....

This study aims to examine the factors contributing to undergraduates’ readiness for entrepreneurship in private higher education and the most influential factor contributing to the readiness. Data were collected from 88 students (n = 88) studying in Malaysian private universities. Findings that highlight...

As cultural exchanges become more widespread, the trade of cultural products has great potential. And in the context of the digital era, China should use the Internet to further expand the trade of cultural products. This paper aims at assessing the export efficiency of China’s cultural products using...

This research was carried out on Micro, Small, and Medium Enterprises (MSMEs) in the Culinary Sector of Medan City registered at the Medan City Cooperatives and SMEs Service. This study aims to analyze the Effect of Financial Literacy, Financial Inclusion, and Financial Attitude on MSME Performance with...

Recommended videos as one form of influencer marketing, is gradually becoming an important means of advertising implantation in e-commerce. This study investigates how visual social presence, influencer characteristics and video features respectively influence the dissemination effect of recommended...