Advances in Economics, Business and Management Research

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...

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...

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...

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...

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...

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...

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...

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...

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....

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...

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...

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...

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...

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...

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...

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...

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....

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

With the deepening influence of ESG investment concept, ESG investment has shown a vigorous development trend and has become one of the important trends in China’s investment field. Over the past 10 years, the number of ESG reports disclosed in China’s A-share market has increased year by year. Domestic...

The global epidemic of the COVID-19 has further aggravated the imbalance of the world’s economic order, and the global economic recession is inevitable. The purpose of this research is to test the performance of factors and the applicability of Fama-French Factor model for the banking industry during...

One of the pillars of agricultural policy is the provision of fertilizer subsidies. An important component of agricultural policy once more, agricultural input subsidy schemes are intended to boost production and reduce farmer poverty. Recently, though the government has reduced fertilizer subsidies...

With the rapid development of science and technology and the advancement of digital transformation, financial technology and innovation have received widespread attention around the world. This article conducted a systematic search on the Web of Science (WoS) database and used scientometric analysis...

The goal of this research is to create a set of integrated language skills and contextual teaching and learning in the context of English for Specific Purposes (ESP) teaching materials that are especially suited for students majoring in accounting. The focus was on language skills and career needs unique...

This paper examines how shareholder relationship networks affect corporate investment efficiency in emerging markets. Based on from 2009 to 2023, we construct shareholder networks using common ownership ties among the top ten shareholders, and employ betweenness centrality to capture firms’ network positions....

As counter-cycle tools, macroprudential policies have been utilized extensively in Asia to limit credit growth and tame housing price inflation. Utilizing a new policy action dataset and macroeconomic data of Hong Kong SAR, this paper analyzes the effects of macroprudential policies on stabilizing the...

In order to analyze the game between major powers and the prospects of regional cooperation in the Asia Pacific region, the realism theory of international relations is adopted, and a multivariate comprehensive model is used to study economic interdependence, security situation, political and diplomatic...

The cultural and tourism attributes of tram transportation have been examined, and theoretical significance of integrating cultural and tourism aspects within tram development has been analyzed from the perspectives of system theory, evolutionary economics, and innovation theory. A practical framework...

The development and application of artificial intelligence (“AI”) has not only brought fundamental changes in the economic, social and political fields, but also provided technological support for the reconstruction of public policies. The pace of development of artificial intelligence is bound to rise...

Lepar Subdistrict in South Bangka Regency possesses abundant fisheries potential, yet fishermen’s productivity remains low compared to other regions. This study aims to analyze the influence of local government support specifically training and facilities on fishermen’s productivity, with work motivation...

The analysis model is validated using structured equation modeling (PLS-SEM) on datasets of both local and international trade exhibition attendees and the Indonesian halal business. Along with examining the model, this study will incorporate consumer satisfaction to validate the perceived quality factors...

This research needs to be done to find out how much influence taxpayer awareness has on MSME tax payment compliance on e-commerce platform users. The purpose of the study was to find out how much awareness of taxpayers toward MSME tax payment compliance among e-commerce platform users. The research...

Standardization has a basic and strategic role in promoting the modernization of national management system and management ability, It's an important method of improving the capacity of civil affairs management. This paper analyzes the concept of the civil affairs standardization and standard system,...

Sharing the networked operations situation awareness can guide the combat unit to have capability of joint combat via the joint operations. In order to build the share of situation awareness in the networked operation, this paper proposes a share method based on mental model sharing, shares the mental...

IFRS is a set of global accounting regulations. IFRS uses a fair value accounting basis that provides a different perspective from previous standards based on historical cost. The use of fair value is considered to make the financial statements more transparent. Excess fair value accounting for historical...

This study aims to analyze the effectiveness of the institutional capacity development program of women's groups in the coastal area of Sanrobone District of Takalar Regency and possible factors that influence achievement of the program. The research approach used is qualitative approach with in-depth...

Most of social life involves interaction between individuals and group, included school and individuals or corporate actors, can be viewed as social exchange. It is assumed as Social Exchange Theory. This study focused on three Vocational High Schools whi

The tourist attraction is a main mobilization that motivates tourists to visit a certain tourism destination. One of the current progressive tourist attractions is culinary tourism. This culinary tourism is also called gastronomic tourism in which tourists satisfy themselves with various meals from the...

This study aimed to explain about the implementation of budgeting course in personal financial planning among the students majoring in accounting. It is very important, since most of the students frequently spend a lot of money after they receive pocket money from their parents and will be very frugal...

The rationality and reliability of port throughput forecasting results directly affect the rational arrangement of port resources, which is of great significance to the formulation of future port development strategy. This paper collects decades of historical data of Fujian coastal ports, combines the...

A company is able to survive, then the company must try to find ideas, build creativity, make engineering, to give birth to new findings, so that it can be said that innovation is the source of life This study aims to examine the effect of self-leadership on innovative behavior. The sample used in this...

The article is devoted to the analysis of holding subsidiaries in Omsk region. Now there is a need for developing regional techniques of efficiency evaluation when separating independent subsidiaries from holding companies. The research purpose consists in generalizing the existing indicators for efficiency...

The goal of the article is to explore modern trends and evaluate traits of stable economic development of global cities during the 2000-2017 period. The results of our study reject the hypothesis that innovation activity has a major impact on the economic growth of global cities. Job creation and unemployment...

According to different majors and teaching objects, the research group of ancient Chinese medical literature in our university has carried out special discussions on teaching of ancient Chinese medical literature in order to simplify teaching contents, reform teaching methods and means and increase the...

The present article studies the issues of evaluating the potential of large urban agglomerations for attracting financial and investment resources into the regional economic system. By the example of the Krasnodar urban agglomeration, the authors study the place and role of agglomerations in modern regional...

This research was conducted to determine the effect of emotional intelligence, servant leadership and organizational commitment on organizational citizenship behavior. Object of this study was the staffs of the South Tangerang City Education and Culture Office. Population number was 90 employees. The...

This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive quantitative...

Career development of human resources in every organization become really important in increasing employee job satisfaction and organization performance in the future. Organization should endeavor to develop the level of job satisfaction by paying attention to their employee career. A supportive work...

The process of digitalization of society studying has taken a stable position in scientific research, which led to the formation of a wide object-subject palette, the search for an adequate methodological and methodical basis for scientific research. Virtual social networks are becoming zones of the...

The purpose of this research was analyzed the effect of offline experience on brand equity, the effect of online experience on brand equity, the effect of online experience on offline experience, the effect of offline experience on revisit intention, and the effect of brand equity on revisit intention....

Internship becomes a way to grow human resource capabilities in terms of competencies on knowledge or practical and soft skills. Higher education institutions like universities as the organizers of an internship program certainly have some roles to produce capable, intelligent and professional workforce....

In current banking industry competition, not only support from the organization are needed by employees to increase commitment and organizational citizenship behaviour (OCB), but also the employees’ personality itself are important. Using social exchange theory, this research aims to determine the effect...

This paper aims to explore the implications of the industrial revolution 4.0 on the development of the concept of social capital. The concept of social capital experienced the evolution of thought. Initially, the concept of social capital was conceived of as social cliques [1], norms of reciprocal [2],...

As the degree of opening to the outside world continues to deepen, Sino-foreign cooperation in running schools as a way of achieving international cooperation and exchanges in education is also booming. Compared with ordinary undergraduate colleges and universities, Sino-foreign cooperative education...

This study aims to analyze the effect of investment (PMTB), real wages and GDP on employment opportunities according to the level of education in Indonesia. This study uses panel data regression analysis. Panel data analysis techniques in this study can be done by using the Fixed Effect and Random Effect...

The innovation from the product to the whole pattern of the tea industry appears in the beverage market. The result of this transformation was to create an emerging industry called the new tea drinks industry. The new-tea industry is burgeoning so that there are few pieces of researches on it, has vacancies...

The article is devoted to analysing the chronological periodisation of the origin and formation of elements of quasi-judicial justice in the history of the Russian state and covers the time from the early feudal forms of ancient Russian statehood to the beginning of the 20th century. The quasi-judicial...

Lately, Malaysia has been experiencing an upward trend in financial fraud cases, not only targeting the ‘golden-aged’ people but also the vulnerable groups, such as university students. These cases could imply that students lack awareness of existing fraud schemes, exposing them to huge financial instability...

Along with the development of the Internet and digital technologies, online shopping is becoming more and more popular worldwide in recent years. It is worth noting that online shopping has been increasingly noticeable by consumers in the half of 2020, since the COVID-19 pandemic outbreak. Amidst the...

This study aims to analyze the influence of internalization of local cultural values on the work ethic of the tourism community and its implications for service quality in Samosir Regency. A mixed-method approach was employed, combining quantitative and qualitative techniques. Data were collected through...

This research examined several determining factors that affected the Indonesian Sharia Stock Index. Several macroeconomic variables as independent variables in this research consisted of Inflation, Exchange Rate, Money Supply, BI Rate, World Crude Oil Price, and World Gold Price. This research method...

This study examines the influence of taxpayer knowledge and tax awareness on Land and Building Tax compliance in Rejang Lebong Regency, with moral obligation and religiosity as moderating variables. This study applies the Theory of Planned Behavior and Attribution Theory, using quantitative methods with...

Live shopping method makes shopping easier, but often leads to impulsive purchases so that consumers become increasingly wasteful because they make transactions without clear needs. This research aims to determine the extent of the influence of marketing communications for Small and Medium Enterprises...

Information technology innovation, particularly in Financial Technology (fintech), plays a central role in various aspects of life. Among the fintech services, e-wallets are highly popular in Indonesia. In 2021, OVO was a leading e-wallet; however, in 2022, it experienced a decline, suspected to be caused...

The purpose of this research was to investigate the role of leadership in improving organizational communication. The methodology used was quantitative. A questionnaire was distributed to 73 respondents, representing the population data. Instrument testing was conducted using SPSS version 27, which included...

Historical and cultural districts serve as significant carriers of a city’s regional culture. The redesign of these districts should showcase their cultural depth and artistic value, serving as a symbol for preserving urban memories and maintaining the city’s character. It’s crucial for the design to...

In the digital economy era, more opportunities and challenges for the sustainable tourism have been recognized by major economics. As the core of regional economic integration, improving tourism image for the urban agglomerations has been considered as a critical thrust in driving regional tourism economy....

Under the changing and complex international business background, industry chain resilience has become an important kernel of enterprise management and organizational optimization. ESG rating performance assessment in the context of green financial development provides enterprises with environmental,...

The development of information technology and the internet in the economic field has provided various benefits in people’s lives, both in trade and investment. At present, Bitcoin is not considering a means of payment or cryptocurrency but as an asset with economic value for its users. According to the...

This study examines how financial indicators including liquidity (X1), leverage (X2), profitability (X3), and growth (X4) affect the ability of enterprises in the transportation sector to predict financial distress (Y) and list their stocks on the Indonesia Stock Exchange (IDX). The sample for the study...

This study aimed to examine confirmatory factor analysis of integrated quality management, innovation capability, organizational culture, social capital, and sustainable performance of village-owned enterprises in Klaten Regency, Central Java. The population in this study were the directors of Village...

Based on the investigation and analysis of the cigar consumption market situation and the main problems in a certain region, this paper conducted in-depth research on the cultivation of local cigar consumption market in view of the problems found, and put forward relevant strategies and suggestions from...

Guiyang, the capital of Guizhou province of China, as the first ecological civilization construction demonstration city in China, the first batch of low-carbon pilot cities, the core area of the National Big Data Comprehensive Pilot Zone, and China’s Digital Valley, should take advantage of the massive...

As an advocate of “urban ecology construction” and the capital of Fujian, an “ecological province”, the ecological quality of vegetation in Fuzhou City is crucial to the development of ecological civilization in the region. The ecological quality of vegetation in Fuzhou City was assessed by quantifying...

In recent years, the performance of corporate social responsibility has attracted more and more attention from all walks of life. By using stata software, this paper analyzes the score of corporate social responsibility report, studies the relationship between the academic background of senior management...

As the main service subjects in the tourism industry, the deviation between tourist expectations and the experiential value will directly affect the development of tourist destinations. By using the LDA topic analysis method, 10 tourist attention topics were extracted from tourist comments on Wuzhizhou...

Based on the report of the Central Statistics Agency (BPS) in 2022, the extreme poverty rate in the Bangka Belitung Islands Province is in the lowest position at 4.45 percent above the national percentage (3.85 percent). Although it is relatively low compared to the national percentage, the problem of...

SMEs are the backbone of technological innovation.Equity finance and the related governance arrangement are of great significance to R&D activities of SMEs.With SMEs listed in China as examples, the paper tries to study the effects of equity finance, ownership nature and concentration on R&D...

Business innovation is essential to every companies in order to survive in current and future generation. This paper focuses on the three aspects of innovation namely organization’s sustainability, entrepreneurship and business model innovation. The main purpose of this study is to analyse how innovation...

Relying on the features of the Northeast Forestry Economy and adapting the Internet technology, a Project of Hazel Forest Tourism EcoPark is initiated in Yitong County Under the Background of Internet Plus. It will provide a breakthrough impetus for the development of forestry real economy in the central...

The international accounting harmonization is an evolutionary process for a wider reorganization of same accounting standards between different countries. However, Stolowy (2005) has examined the pervasiveness of earning management did not refuse after the adoption of IFRS. The recent research has been...

Smart structures are highly interconnected adaptive systems that are coordinated by cyber systems to optimize specific system objectives. To capture realistic IoT scenarios we must employ threat models that allow untrusted behavior and address system vulnerabilities, exploits and attack vectors. Resilience...

This template explains and demonstrates how to prepare your camera-ready paper for Trans Tech Publications. The best is to read these instructions and follow the outline of this text. Please make the page settings of your word processor to A4 format (21 x 29, 7 cm or 8 x 11 inches), with the margins:...

This paper aims at analyzing the development of tourism at the local level. Recently, tourism in Indonesia becomes the mainstay for increasing regional income as well as functioning as the tool of environmental conservation, both the natural and social environment. However, local tourism in Indonesia...

This article aims to describe the experience of Putukrejo, a village in Indonesia, which develop innovative institution to manage zakah. Zakah is philantropical action that is obligated for every muslim. Zakah can be paid directly by the obligated individual to another individual eligible for zakah....