Advances in Economics, Business and Management Research

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Proceedings Article

The Influence of Antecedents Online Relationship Quality and Its Impact on Customer Loyalty in E-commerce

Nabila Rachmadhania, Tengku Ezni Balqiah
Despite the abundance of e-commerce marketplace in Indonesia, their interplay with online relationship quality is scarce. The purpose of this study is to investigate the antecedents of online relationship quality and their consequences on attitudinal and behavioral loyalty as the outcomes in the e-commerce...
Proceedings Article

How Digital Firm Go Diversification

Evidence from Xiaomi

Chenlingwen WEI, Xi CHEN, Yiting WANG
A huge boost of digital technology has been witnessed in the modern civilization of human society. Nowadays, digital technology has already iterated to the fifth generation, 5G, and many digital enterprises come into sight and occupy an important position over the world. Moreover, after decades of development,...
Proceedings Article

The Role of Citi-forming Industrial Enterprises in the Development of Innovative and Investment Attractiveness of Russian Regions (on the Example of Stary Oskol, Belgorod Region and the «OEMKINVEST ltd»)

Elena Chizhova, VeraTuaeva, Irina Rozdolskaya, Sergey Chizhov
The article considers the role of single-industry towns and city-forming enterprises in the formation of the investment attractiveness of the region. It is shown that from an epoch of industrialisation we’ve got a problem of settlements of the various size having monoindustrial structure. But monocities...
Proceedings Article

Speaking with Elsa as Speech Recognition World for Smart Mobile Business Performance

Almasari Aksenta, Nariza Wanti, Bambang Cahyono
The AI phenomenon continues to evolve, demanding the support of cutting-edge technology for every business performance. This is what makes the author interested in publishing an article on AI technology and exploring the application of smart mobile applications to support business performance. Business...
Proceedings Article

The Role of Workplace Empowerment in Mediating the Relationship Between Trade Union Strength and Job Satisfaction among Employees: A Narrative Review

Noorlailahusna Mohd Yusof, Noorayuni Rusli, Hafizah Hammad Ahmad Khan, Mohammad Akmal Hakim Mohd Yusof
This study explores the impact of trade union strength on employee job satisfaction, specifically examining the mediating role of workplace empowerment. The problem lies in the limited understanding of how trade unions influence employee satisfaction and the mechanisms that drive this relationship. While...
Proceedings Article

Impact of COVID-19 on The Financial Condition in The Indonesian Life Insurance Industry

Aisyah Jiwo Amanah, Margaretha Tiur Pasuria Lingga
The pandemic of COVID-19 along with the lockdown policy have affected all business sectors around the world, which leads to changes in the economic growth of nations. Thus, this study is conducted to analyze the impact of COVID-19 on the financial condition in the Indonesian life insurance industry from...
Proceedings Article

Research on the Efficiency Optimization Management of Unmanned Surface Vehicles for Urban Flood Relief

Xiaosheng Li, Ling Nie
As global climate change intensifies, urban waterlogging disasters occur frequently, posing unprecedented challenges to emergency rescue work. Unmanned boat technology is gradually becoming an emerging force in urban flood rescue due to its unique advantages in risk substitution, perception enhancement...
Proceedings Article

Study on the Impact of the Digital Economy on Carbon Emissions

Na Lin, Lijiang Sun
Utilizing provincial panel data spanning from 2013 to 2022, the paper delves deeper into the function of industrial structure upgrading as an intermediary variable within the relationship between the digital economy and carbon emissions, employing the intermediary effect model. The research indicates...
Proceedings Article

Understanding the Role of TikTok’s Media Affordances in Promoting Sustainable Branding Strategies

Ivy Ziyi Yang
The 21st century confronts us with pressing environmental challenges, necessitating innovative approaches for promoting sustainability. As society turns to social media for awareness and change, TikTok emerges as a platform to galvanize sustainable branding strategies. This study delves into TikTok’s...
Proceedings Article

Digital financial inclusion for economic growth

Kuian Chen
The digital and inclusive advantages of digital inclusive finance, an emerging business, have contributed to high-quality economic growth, and energy transition has led a vital role in this process, but few articles have examined the association among digital financial inclusion, energy transition and...
Proceedings Article

A Business Mode and Market Value Analysis of NetEase

Yuanqi Zhang
This project aims to make a specific analysis of the business strategies and estimates the value of NetEase. NetEase is an advance online gaming company that has grown rapidly and expand its firms overseas making great result. This thesis will firstly introduce the background and the current situation...
Proceedings Article

The Influence of Celebrity Hosts’ Departure and Restart Streaming on the Live Room

Bolun Zhang, Yan Zhou, Minghui Jiang, Leilei Zhao
E-commerce live-streaming has gradually become the primary choice for consumers to purchase products. The hosts are the core of e-commerce live-streaming. Capable hosts can not only bring considerable sales performance for enterprises but also provide high-quality live-streaming services for consumers....
Proceedings Article

The Weak Empowerment Performance by Amil Zakat Institutions in Achieving SDG No. 1: Perspective of Intellectual Capital

Sigit Hermawan, Kumara Aji Kusuma, M. Abror, Prasetyo Utomo, Amelia Nugraha Dini
Amil zakat (zakat management) organizations in Indonesia are expected to help the government reduce poverty per the Sustainability Development Goals (SDGs) No 1. This research aims to formulate the role of amil zakat institutions in empowering mustahiq (zakat beneficiary) to reduce poverty, as seen from...
Proceedings Article

Realizing Easy Business Through Individual Company Legal Entities Post Pandemic Era

Setijati Sekarasih, Abdul Rachmat Budiono, Sukarmi, Budi Santoso
With the promulgation of Law Number 11 of 2020 concerning Work Creation, State Gazette of the Republic of Indonesia of 2020 Number 245, Supplement to the State Gazette of the Republic of Indonesia Number 6573 gave birth to regulations on individual companies. The existence of individual companies is...
Proceedings Article

Big Data Enabling Risk Management in Supply Chain Finance

Yuanchen Wang
The article delves deeply into how big data technology is applied in managing financial risks within the supply chain of commercial banks. Through the examination of various supply chain financial risks and their integration with real-world commercial bank scenarios, the study details the role of big...
Proceedings Article

Identification and Regulation of Related Party Transaction Fraud under Performance Commitment Pressure: A Case Study of Aerospace Communications

Enge Qiu
With the implementation of the registration system, the activity in mergers, acquisitions, and reorganizations in the capital market has increased, and the “Performance Commitment” centered put-option agreements have become widespread. However, the fraudulent behavior of some companies using related-party...
Proceedings Article

Indication of Financial Statement Fraud in Companies Experiencing Financial Distress

Liani Rahmasari, Lindrianasari, Tri Joko Prasetyo
The existence of Covid-19 has caused many companies to experience losses and experience financial distress. This condition makes some company managers take steps to practice fraud financial report so that the company continues to reflect good performance, namely by maximizing profits. This study aims...
Proceedings Article

Prospects of Artificial Intelligence Application in the High-Quality Development of the Geological Exploration Industry

Yao Xia, Yan Feng
Artificial intelligence (AI) plays a pivotal role in facilitating the high-quality development of the geological exploration industry. Its applications span across diverse areas, including data analysis and interpretation, automated exploration processes, resource optimization management, risk assessment...
Proceedings Article

Serabi Kalibeluk: Forgotten Delicacy or Culinary Icon of Batang Regency?

Kevin GustianYulius, Nurbaeti, Willy Arafah
This article explores the cultural significance and potential of Serabi Kalibeluk, a traditional Indonesian food, as a culinary icon in Batang Regency. The study highlights the diverse culinary traditions in Indonesia and the influence of various cultures on Indonesian cuisine. Serabi Kalibeluk, a pancake-like...
Proceedings Article

Moderation Model on the Fed Funds Rate on Portfolio Equity Flows in Southeast Asia

Wilman San Marino, S. Ignatia Bintang Filia Dei, Tine Badriatin
The impact of globalization on cross-country portfolio investment is the high flow of stocks and bonds with the primary goal of taking high yields from rising prices without aiming to own a company. Emerging market have generally been net recipients of foreign capital in recent decades, including the...
Proceedings Article

Direct Effects of Village Fund Program on the Human Development Index, and Its Implications on Poverty Level

Lisa Hermawati, Didik Susetyo, Azwardi, Anna Yulianita
This study entitled The Direct Effects of the Village Fund Program on the Human Development Index, and its Implications for Poverty in Ogan Komering Ulu Regency, South Sumatra Province. The purpose of this study was to examine the direct effect of the Village Fund Program on the Human Development Index...
Proceedings Article

Digital Bangladesh and Productivity: Stagnation or Development?

Lamina binta Jahan, Wan Fadzilah Wan Yusoff
In several markets around the world, digital channels have become key merchandising designers. Consumer choice, producer efficiency and competitiveness, and citizen participation from all walks of life are all aided by the usage of digital media. Digital Bangladesh is undoubtedly the government’s most...
Proceedings Article

A Study on Professional Technology Business Incubator and Its Operation Mode

Yong Wang, Jie Xu
With increasingly urgent needs of a common technology platform and professional services from start-ups, the development of incubator becomes an indisputable trend. With core of national development strategies established as "enhancing independent innovation capability and building an innovative nation",...
Proceedings Article

Strategy of Internet + Agriculture in Kunming under the One Belt and One Road

Menglan Qiu, Yuhui Feng, Fang Liu
"Internet + Agriculture" is a new engine in the development of modern agriculture, the transformation of traditional agriculture to "Internet + Agriculture" is an important measure to promote long-term development of Kunming, is also keep up with the trend of the era of science and technology about "Internet...
Proceedings Article

Economic Design of the Special VSSI T2 Chart with Genetic Algorithms Based on Markov Chain

Li-Jun Gu, Qing-Guo Tang
T2 control chart is widely used to monitor the multivariate process for quality improvement.In this paper, economic performance analysis on the SVSSI T2 control chart is studied. Two statuses whether the process is in control or out of control are considered to define the states of Markov Chain. And...
Proceedings Article

Study on Conversations Between Wen Huan and Tan Liu--A Study Based on A New Account of the Tales of the World

Ming Zhang
A New Account of the Tales of the World is a masterpiece of the biographical stories popular during the Wei and Jin dynasties. Characters depicted in the book are not isolated individuals; they form an integral whole with interconnections. There are various complex relationships among characters; the...
Proceedings Article

Research on Financial Risk Management of Automobile Supply Chain Based on Data Mining Technology

Zi-Gui Chen, Shi-Ping Guan
With the rapid development of supply chain finance, the risk management problem ensues. In this paper, the data mining technology is used to study the large amount of data of the spare parts suppliers in the automobile supply chain, and to identify the characteristic attributes of the default suppliers,...
Proceedings Article

Revitalization of Slum Area in Semarang City with Thematic Village Program -- A Case Study in Bandarharjo Village, Indonesia

Hartuti Purnaweni
Each city in Indonesia has slum area, including in Semarang. Semarang has 415 hectares of slum area, scattered in 64 villages in 15 sub districts out of 18 sub districts all over Semarang City. Aiming at parts of solving this problem, Semarang Municipal government responding with Program of Thematic...
Proceedings Article

Integration of International Accreditation Examination System into Bilingual Course--A Case Study from the Course of Corporate Finance

Qing Wu
Universities in China have implemented bilingual teaching of curriculum for more than ten years and have made some achievements, but there are still many problems such as resistance, lack of motivation, lack of students' ability and insufficient ability in teachers. This paper attempts to analyze the...
Proceedings Article

Prospects and Sustainability Analysis Diploma Program Three Faculty of Economics, Universitas Negeri Jakarta

Marsofiyati Marsofiyati, Susan Febriantina
This study is a qualitative study that aims to identify prospects and sustainability of D III program in the Faculty of Economics UNJ, which consists of courses in Accounting, Marketing Management and Secretary. The data used in this study are primary dat
Proceedings Article

The research on the difficulties and Countermeasures of college students venture financing route choice

Xiaojing Xu
Entrepreneurship of college students is becoming more and more in the entrepreneurial process, insufficient funds is a big problem in the business. The rapid development of the current domestic financing path are diversified, and college students' venture financing path is very narrow. This paper analyzes...
Proceedings Article

The Actualization of the Linguistic Sign Charm Offensive in Contemporary English Language Newspapers

L. Toropova
The paper deals with investigating the peculiarities of lexico-semantic content of the linguistic sign charm offensive through its contextual actualization in modern English (British-American) media newspaper discourse (2000-2018). The author aims at revealing the conceptual mechanism of the linguistic...
Proceedings Article

Construction and Practice of Service-oriented Engineering Training System Based on SPOC Concept

Jianhua Cao, Xuhui Xia, Lei Wang, Xiang Liu
This paper, closely focusing on the reform of national service-oriented education and the improvement of the comprehensive ability of college students and combining with the engineering training practice teaching link, explores and studies the individualized training mode and implementation approach...
Proceedings Article

The quality of human resourses and the small business of the Tartarstan republic: Interrelation and interdependance

Guzel Strekalova, Venera Tokar, Zulfiya Kadeeva
The article deals with the relevant issue of defining interdependence of human resources quality and development of the small business in the Republic of Tatarstan. A comparative analysis of countries was carried out based on global competitiveness, innovations development and favorable business conditions...
Proceedings Article

Practice and Optimization Suggestion of Precise Poverty Alleviation in Jiangxi Province under the Rural Revitalization Strategy

Xiao-Yuan Li, Yan Tang
Implementing the rural revitalization strategy is the general starting point for the work of “agriculture, rural areas and farmers” in the new era, and provides new guidance for the precise poverty alleviation work in poverty-stricken areas. By analyzing the relationship between rural revitalization...
Proceedings Article

Analysis of Real Estate Market and Regulation Policy Recommendations - Based on Game Theory and Rational Expectation Theory

Jiawen Zhang
In recent years, China's real estate prices have risen rapidly, and the government has frequently introduced policies to regulate it, but real estate prices remain high. This paper analyzes the internal mechanism of the formation of high housing prices and the phenomenon of “more regulation, more growth”...
Proceedings Article

Dunia Sekar Branding Development through 2D Animation Illustrated Song

I Made Marthana Yusa
This research is a continuation of the author's previous research which is designing children's story book entitled Dunia Sekar as a medium of Hinduism values literacy. The focus of this research is on brand development as part of marketing strategy, instilling traits of character and conveying Hinduism...
Proceedings Article

The Impact of the Exchange Rate and Its Volatility on Output in Asia: The Role of Global Value Chains

Asia Miscolayati Hasanah, Telisa Aulia Falianty
As a consequence of global value chains (GVCs), the exchange rate and its volatility becomes more important in influencing the output of a country. An interesting question has surfaced that concerns the alteration of exchange rate effects toward output in the GVC context. This study tries to fill the...
Proceedings Article

Modelling the Assessment System of An Enterprise’s Result to Ensure A Region’s Economic Security

Iraida Isayeva, Alexandra Glushсhenko, Yekaterina Kucherova
The elimination of factors which create either direct or indirect possibility of damaging or threatening a region’s economic security is one of the most important directions in providing and maintaining a region’s economic security and sovereignty. Thus, one of the regional policy’s goals is to ensure...
Proceedings Article

The Construction and Analysis of the Evaluation System of Double Performance about Farmer Cooperatives

Huimin Shao, Yang Xu, Lingling Ma
Based on the related literature and the stakeholder theory, this paper analyzes the reliability and validity of the double performance by using the methods of questionnaire investigation and quantitative analysis. By weighting the analytic hierarchy process (AHP), calculating with the method of the weights...
Proceedings Article

Analysis on the Obstacles of Private Capital Participating in the Construction of Municipal PPP in China A Case Study of PPP Project of Underground Utility Tunnel in a New Airport Area of a City

Shi Mengnan
This paper focuses on the PPP model with Chinese characteristics, and takes the PPP project of underground utility tunnel in a new airport area of a city as an example for analysis. Starting from the requirements of pre-qualification standard, it explores the obstacles of private capital participating...
Proceedings Article

The Corporate Crime Liability for Environmental Pollution

Hadi Purnomo, Faisal Santiago
Environmental pollution resulting in damage to the quality of the environment, will certainly reduce the carrying capacity of the environment. The reduced carrying capacity of the environment results in reduced human environmental benefits. Potential environmental issues that can affect the sustainability...
Proceedings Article

Relative Short-Term Persistence and Absolute Short-Term Persistence of Islamic Mutual Funds in Indonesia

Zaenal Arifin, Sri Mulyati
The development of Islamic mutual funds in Indonesia is quite rapid, but unfortunately there is currently no islamic/sharia mutual fund investment model that helps investors choose the right sharia mutual funds. Therefore, we conduct a study to find investment model of Islamic mutual fund in Indonesia....
Proceedings Article

The Exploration of Innovation of Ideological and Political Education Work for Students in Higher Vocational Colleges

Chong Liu
The development and changes of the higher vocational education bring not only opportunities to the ideological and political education of students at higher vocational colleges, but also challenges. At this stage, it is particularly important to strengthen innovative construction of ideological and political...
Proceedings Article

Time Variability of Bank Asset Volatility on Deposit Insurance Price

Yi-rong YING, Wei-yi ZHANG, Meng-le GU, Yuya WANG
The deposit insurance price comprehensively reflects the possibility of bank default and can be regarded as an excellent measure of individual bank risk. However, how to combine it with the time variability of bank asset volatility is a difficult problem, so it is still necessary to carefully verify...
Proceedings Article

Surviving Culture Shock in Singapore Tourism Context

Diana Simanjuntak, Septy Indrianty
Culture shock is one of many challenges in tourism. Knowing the native culture and having good intercultural communication are essential for tourism professional. It can happen to anyone when they come to foreign country and also happened to some trainees from Indonesia who do job training in Singapore....
Proceedings Article

Transport Component of the "Yenisey Siberia" Megaproject as an Element of the Integral Eurasian Transport System

V.V. Kuimov, M. I. Migunova, E.A Elgina, L. T. Smolentseva, E.V. Sherbenko
The article examines the conjugations of the transport component of the "Yenisey Siberia" megaproject with the integral Eurasian transport system and the possibility of achieving network effects based on the cooperation-network interactions of the participants of the megaproject and the state. The possibilities...
Proceedings Article

Purchasing Decisions in Terms of Perceived Quality and Product Knowledge

Raeni Dwi Santy, Siti Daniyah Atika
The purpose of this study is to find out the Quality, Product Knowledge, and Purchase Decisions on Samsung smartphone products as well as to determine the effect of Quality Perception and Product Knowledge on Purchasing Decisions simultaneously and partially on samsung smartphone products. This study...
Proceedings Article

Supply Chain Management Practice in Creative Industries

L. Kartikasari, Hendar
Supply chain performance effectiveness helps to provide many direct and indirect benefits for suppliers and manufacturing companies where it represents the ability to invent and produce solutions that add more value to customers, distributors, and other parties. The purpose of this research is to examine...
Proceedings Article

Improving the Systems for Increasing the Manufacturability of Products Under the Conditions of Industry 4.0

Aleksandr A. Gusakov, Michael S. Savchenko
Improving the manufacturability of a product is an important part of the process of designing a new product and preparing its production. For manufacturability testing it is currently recommended to take account of a wide range of factors related to the entire product life cycle. The analysis of technologies...
Proceedings Article

Management of the Campaign Funds in Election of Regional Head

Rezi Pebratama, M. Fachri Adnan
The problem in this article is details of campaign fund budgets that are still covered up and individual contributors do not fill in the contributor statement. This article aims to analyze the implementation of the principles of the rule of law, transparency, and accountability in the management of regional...
Proceedings Article

The Impact of Accounting Knowledge and Unethical Decision on Earnings Management

Helga Nuri Honesty, Fiola Finomia Honesty, Dovi Septiari
Previous study have attempted the chairmen on board and senior manager implemented the earnings management based on their professional knowledge and educational background of accounting. Motivated by this findings, this study aimed to examine the effects of accounting knowledge on unethical decision...
Proceedings Article

Main Methods of Formation and Development of Intercultural Competence Value Aspects in the Process of Entrepreneurs Education

T.V. Lyubova
The article is devoted to the definition of the goal of multicultural education: the formation of personality, capable to carry out its vital functions in a multinational and multicultural environment in an active, productive and appropriate way; having a strong sense of understanding and respect for...
Proceedings Article

Sustainable Development of Subjects in Sports Institutes and Universities Based on Niche Theory

Liuqing Ouyang, Mei Yang
Sports institutes and universities are essential in the educational ecosystem. This paper explores the sustainable development strategies of institutes and universities of sports, and seeks the fundamental paths of development and transition of the subjects. Based on the basic theory of niche, it expounds...
Proceedings Article

The Effect of Public Education on Improving the Economy Through Tourism Spot in Gili Genting Island

Rini Yudiati, Syahril Syahril
Public education in improving the economy requires support from various parties, which of course will greatly influence the welfare of Gili Genting Island has known as Pantai Sembilan Tourism which has assets that can be shown to all Indonesian and international communities. This research aimed to analyse...
Proceedings Article

Efficiency of Innovative Development of Industrial Enterprises: Improvement Assessment Tools

G. S. Merzlikina, L. A. Plotitsyna, N.O. Mogharbel
The necessity of improving the tools for assessing the economic efficiency of the innovative development of an industrial enterprise is substantiated. Known indicators for assessing innovation are “contemplative,” record the processes that occur, but they do not show the effectiveness, do not compare...
Proceedings Article

A Qualitative Study on Small Firms’ Competitive Advantage Competencies in Laos Tourism Industry

Cheng-Lung Li, Sommanoxay Soulivanh
Companies can create core competencies or competitive advantages by adopting the marketing strategies. It can result in creating profitable relationship with customers, differentiation themselves to gain superior customer value than others. This study emphasizes on investigating how small tourism firms...
Proceedings Article

A Study on the Foreign Direct Investment Distribution Differences and Influencing Factors in the Three Major Areas of Shaanxi Province

Yang Liu
Analyzing the differences in the location of foreign direct investment in Shaanxi Province and the influencing factors is of positive significance for reducing regional foreign direct investment differences and coordinating economic development. This paper uses standard deviation, coefficient of variation,...
Proceedings Article

Research on Employee Relationship Management Innovation of SMEs in China

Jing Zhang
The purpose of the work is to explore the characteristics of how to improve the efficiency and effectiveness of management by researching these innovative employee relationship management applied in some small and medium-sized enterprises (SMEs) at present in China. This paper provides evidence that...
Proceedings Article

Implementation of Communication Among the Divorced Women on Remarriage in Indonesia

Novi Andayani Praptiningsih, Heny Hayat, Silvira Yolanda
This research aims to know the construction of social reality, which can be understood from the reasons, motives, and the concept itself the subject researched. Researchers using qualitative research methods with the phenomenological approach, i.e. an approach in how the world experiences the perpetrator...
Proceedings Article

Sharia Knowledge and Funding Utilization of Sharia Cooperatives Member

Helga Nuri Honesty, Mentari Ritonga, Eka Fauzihardani, Fiola Finomia Honesty, Dian Fitria Handayani
Sharia-based cooperatives are becoming a trend in society and are being used as an alternative to financing community businesses. Since usury are strictly prohibited in Islam, Sharia-based cooperatives arise from the transformation between existing cooperative systems. It was established to improve the...
Proceedings Article

Factors for Tax Compliance of Businesses, a Case Study on Small and Medium Enterprises in Quang Ninh Province, Vietnam

Nguyen Thi Mai HUONG, Pham Mai PHUONG
Tax is the main income source of the state budget, which is associated with economic growth, and social stability. On the national scale, tax is considered to have several responsibilities: providing state income, promoting economic growth regulating the people’s income, regulate the macroeconomy, promote...
Proceedings Article

Analysis of Fast Fashion Brand Marketing Strategy Based on The Four Ps of Marketing

Taking Brandy Melville as an Example

Zeng Zhiyi
Nowadays, China’s clothing market has tended to be saturated, but as a new blue ocean field, “fast fashion” clothing brands have quickly opened up new markets in China. And The Marketing Theory of 4Ps guides the practice of most companies. This article takes Brandy Melville as a representative and uses...
Proceedings Article

The Development Status and Development Direction of Food Stores: “Online + Offline”

Zhe Li
In the era of continuous development of the Internet, offline retail stores are gradually affected by e-commerce online stores, resulting in a continuous decline in sales of physical stores. There is a situation of “zero profit, no sales staff performance, and no customers” in offline stores. According...
Proceedings Article

Transformation of the Father’s Role in the Domestic Parenting System

Raisa Ekhaeva, Nasrudi Yarychev
The father’s role in the upbringing of children differs among different peoples and is transformed depending on the epoch: its social and economic structure. A historical digression allows us to understand the trends of such a transformation, based on which we try to understand the present better and...
Proceedings Article

Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period

Estralita Trisnawati, Elizabeth S. Dermawan, M. F. Djeni Indrajati
This study aims to obtain empirical evidence regarding tax avoidance that is able to strengthen the relationship between customer concentration and tax aggressiveness in the period before (2013-2015) and after (2017-2019) tax amnesty. This research uses panel data with SPSS version 21 for mining companies...
Proceedings Article

Green Finance for a Carbon-Neutral India: Opportunities, Challenges and Accelerating the Transition

R. Nithilaa, G. Indhumathi
Green financing is crucial for India's transition to a low-carbon economy, given its significant carbon footprint due to a large economy and population of over 1.42 billion. With ambitious targets to reduce greenhouse gas emissions, India's Nationally Determined Contribution under the Paris...
Proceedings Article

A Case Study on Paytm: Managing the Meteoric Fall after Cross-Roads with RBI

Kiran Kumari, Rishi Dev, Monika Agarwal, Sidharth Shekhar Dash
India’s fintech industry is at the turning point as a result of the regulatory framework changing to accommodate these new technology and market developments, such as the quick expansion of fintech businesses. Changing regulatory frameworks could have an impact on the fintech sector which may also establish...
Proceedings Article

Determinants of Customer Purchase Intention in TikTok Shop Livestreaming: Evidence from Vietnam

Huy Hung Ta, Thi Minh Ngoc Luu, Danh Thang Phung, Thanh Trung Pham
Research purpose: This study investigates the determinants of customer purchase intention in TikTok Shop livestreaming, focusing on the Vietnamese market. The research examines how physical presence, social presence, concentration, perceived usefulness, and perceived enjoyment influence consumers’ purchase...
Proceedings Article

Data-driven decisions in navigating complexity: A Blueprint for Re-imagining Supply Chain Performance in Technology Turbulence

Vimal Kumar, Nagendra Kumar Sharma, Mohit Gundwal, Priyanka Verma, Sandeep Kumar Gupta
In today’s rapidly evolving technological landscape, supply chains face unprecedented challenges and disruptions. To navigate this turbulence and achieve optimal performance, organizations are increasingly turning to data-driven approaches and digital ecosystems. By harnessing real-time visibility and...
Proceedings Article

Digital Economy and The Taxation of Permanent Establishments in EPC Contracts and Large Contracts: A Global Perspective

R. Ravichandran, G. Laxmana Rao
The taxation of the digital economy presents its challenges, and issues across the globe which have been acknowledged by taxation experts worldwide providing different approaches to tax the digital economy, as businesses embrace digital models, and significant challenges are faced in the process. Using...
Proceedings Article

Status and Potential of AI Tools for Research Work: a Case Study at Visva-Bharati, West Bengal

Rutuparna Biswal, Jyotshna Sahoo
Artificial Intelligence (AI) tools are slowly and steady showing their presence in our daily life including research activity. The study AI tools application status in various research activity was carried out through online survey from selected research scholars and faculty members of Visva-Bharati...
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

Internships and Work-Readiness in Accounting Education

Diana Tien Irafahmi, Mafisa Fahma
This study aims to determine the effect of internships on accounting students’ work readiness. Specifically, this study looked at how three different modes of internships during pandemic: Work From Home (WFH), Work from Office (WFO) and a combination of WFH and WFO, impacted students’ work-readiness....
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

Analysis of Corporate Social Responsibility Management from the Perspective of Sustainable Development

Ziyi Yuan
With the promotion of global sustainable development concept, corporate social responsibility (CSR) has gradually become one of the key strategies for enterprise development in today’s business environment. Enterprises should not only pay attention to economic benefits, but also assume social and environmental...
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...