Advances in Economics, Business and Management Research

The green economy is one of the main features of modern society which calls for the sustainable development. Ecological Ethics,being a major and common topic in human daily life, reflects the requirement by the nowadays environment in which human beings inhabit. This kind of economic development model...

In this paper, three aspects on the development of higher vocational colleges, from the requirements of local economic and social development situation, Higher Vocational Colleges Serving Local Economic and social development of Higher Vocational Colleges Construction and expansion, emphatically discusses...

This paper introduces the methods of innovation entrepreneurship education in Harbin University of Commerce. Our university has combined school discipline characteristics with advantages to construct distinctive innovation education system cross grades, disciplines and specialties through the whole process...

While the demand of Russian industry for advanced developments has significantly increased, formation, formalization and implementation of the results of intellectual activity (RIA) into the production processes have become especially critical. Institu-tional features of the Russian intellectual property...

Aiming at the problems such as the convergence of teaching contents and evaluation methods, the limited participation of students in the teaching process and the inadequate cultivation of practical and innovative abilities, this paper puts forward a method of adopting OBE teaching concept to carry out...

The article presents the results of the features and specifics of the development and use of the latest digital technologies in the activities of tourist organizations studies in the Russian Federation. The role and impact of digitalization and expansion of digital space on the results of tourism activities,...

This study aims to analyse the economic impact of Mount Agung eruption in 2017 on Bali tourism. This study uses a qualitative research approach. Data was collected through interviews with hotel managers and tourism stakeholders in Bali. The research sample was determined by purposive sampling technique....

In the mineral and raw material balance of the country and the Far Eastern Federal District, the Republic of Sakha (Yakutia) occupies a leading position in the reserves and extraction of a number of strategic types of minerals. To develop an effective policy of rational use and development of the mineral...

This study aims to examine profitability, public share ownership, and size of voluntary disclosure and cost of capital. In addition to examining direct effects, this study considers indirect effects, namely the voluntary disclosure mediating the relationship between profitability, public share ownership,...

Based on the review of the research on self-monitoring personality and the construction of social network, this paper is about the relationship and the influence mechanism of the self-monitoring personality on the inter-organizational social network, which combine the personality analysis in the psychology...

The common attributes of non-governmental higher education requires the public financial support, which is conducive not only to the promotion to realize the equal entrance opportunities to higher education, but also to promoting the economic growth. Compared with public colleges and universities, private...

The aims of this study were determining the priority of risk agents and determining the risk mitigation in the supply chain of organic rice. An empirical study was carried out at “Manajemen Usaha Tani Hasil Organik Seloliman” (MUTHOS) as a business organization of organic rice in Seloliman Sub-district,...

This study examines the implementation of accounting information system in Micro, Small, and Medium Enterprises (MSMEs) and its implications on the quality of information and decision-making. The purpose of this study is to investigate the factors that influence the implementation of an accounting information...

The paper is devoted to the issue of clarifying the organizational order of the construction and functioning of economic systems. In the review of the literature, a meaningful juxtaposition of the concepts of a socio-economic and organizational-economic system is considered; their analysis allows establishing...

The concept of ‘sharing economy’ has become a popular concept nowadays. Organizations, irrespective of their nature of business and scope of operations, are now practicing it. Academia has also no exception. The academicians, along with their job of imparting lectures, are now ‘sharing the economy’ by...

This paper first introduces the aesthetic teaching in college physical education, and further analyzes the existing problems of aesthetic education into college sports teaching, at the end of this paper, the author combined with the current problems, further puts forward the method of penetrating strategy...

Project finance is characterised by a range of specific features in comparison with standard financing sources such as corporative or credit financing. In most cases, the difference arises from the characteristics of the borrower and way of generating cash for loan repayment. Accordingly, if the project...

Under the background of the potential development of artificial intelligence driven by the Internet, people have also excavated and developed many new technologies, such as cloud computing, big data and other new fields. The demand for professional and technical talents in these fields is increasing...

Management stock option is a form of compensation which has a hypothetical function to maintain key management, that in the end, the goal is improving company performance. This study aims to prove the hypothesis using Indonesia listed companies’ data over the 2012–2016 period. The turnover rate measures...

The present study aims to empirically prove some independent variables that influence audit quality. These independent variables are auditor rotation, workload, and auditor specialization. The population of this study was the Indonesian banking company registered in Indonesia Stock Exchange year 2011-2015....

The present article is devoted to the solution of one of the most actual problems the agro-industrial cluster has to deal with nowadays. Aiming to get the competitive advantage it is absolutely necessary to modernize the accounting- and- analytic space in the context of joint activities involving interaction...

This study aimed to determine the effect of liquidity and leverage on company profitability. The research method used in this research is a descriptive verificative method. The data used is secondary data, namely the type of data obtained indirectly from the first source (company) in the form of a summary...

As the world population enters the stage of modern population growth, many countries are facing the risk of declining fertility rates and increasing aging trends in recent years. Among the family policies around the world, father-specific parental leave or home care policy has been proved to be of great...

This research discusses the influence of internal control, financial pressure, and compensation compatibility on the tendency of accounting fraud. Two experiments were conducted to test the effect of these factors. Experiment 1 examined the influence of internal control and financial pressure on the...

This study aims to provide an instrument assessment of internal performance factors in retail businesses in traditional Small and medium enterprises in Indonesia have a very important and strategic role to create a strong business structure. The government is trying to improve the ability of small and...

This study aims to know how much the influence of cooperative learning method “Make a match” on the mastery of Chinese language vocabulary of the pupils at Dr. Wahidin Sudirohusodo primary school. This study uses quantitative research method, a type of quasi experimental design, with pre-test and post-test....

The article presents an analysis of the results of a study aimed at identifying pedagogical means of forming the subject position of students in conditions of distance learning. The need for the formation of the subject position of students is indicated, which is manifested in the child’s ability to...

This objective of this research is to assess the influence of Company Size, Company Performance, and Media Exposure on the Availability of Environmental Information. The technique in sampling uses the purposive sampling method. The data was obtained from secondary data from 18 annual reports of manufacturing...

Customary international law, the Rome Statute of the International Criminal Court and the Statute of the Ad Hoc International Criminal Court all stipulate the responsibility of current commanders, but in practice, the responsibility of outgoing commanders and successive commanders is often involved....

The environment has an important role in the success of the life of the people around it. Therefore, environmental problems can also trigger a conflict. This study discusses the advocacy of the refusal of land transfer conducted by the Surabaya City Government on the issuance of Surabaya Mayor Decree...

Jiangmen City is located in the western Pearl River Delta Marine Economic Zone, east is adjacent to the Xijiang Golden Waterway, west is connected to the coastal economic hinterland of western Guangdong, south is bordered by the South China Sea International Waterway, and north is bordered by Guangfo....

Android based learning media is one way to enhance technology literacy amongst students. Learning implementation by utilizing smartphones and tablets may provide positive impact, not only cognitive ability but also metacognitive, affection and social culture realm. This research developed learning media...

This study aims to determine and analyze the effects of price, service quality, customer satisfaction, and image on customer loyalty with the research object of Lion Air Indonesia. The type of research is basic research that uses 5 variables: price, service quality, customer satisfaction, image, and...

The article is devoted to the development of proposals for improving the activities of agricultural enterprises, based on the philosophy of lean logistics, to increase productivity. The use of a logistic approach in agriculture can contribute to a significant reduction in the cost of agricultural products,...

This study aims to analyze the expenditure of cigarettes on human resources. Human resource investment is measured using education and health spending. The model is based on an analysis of previous studies that show a bad effect of smoking on health and achievement. Until now, cigarettes still existed...

In today’s world, humans have breached several limits in contaminating our already-fragile ecosystems and biospheres, affecting land, water, air, flora and fauna, and producing pollutants in copious amounts due to industrial development, urbanisation and excessive use of fossils fuels due to surging...

Nowadays, with the gradual development of the game industry, more and more game companies are developing new games. Therefore, this has led to the continuous strengthening of the competitiveness between companies, which means that if a company wants to make long-term profits, it must ensure that it can...

The study evaluates the impact of the RCEP on trade, labour dynamics and industrial output in the B&T and I&S sectors. Moreover, RCEP acts as a catalyst for regional integration and disruptor of existing trade equilibria. It is expected that by 2030, RCEP has the potential to add $209 billion...

This study investigates the role of Total Quality Management (TQM) in enhancing organizational efficiency through a bibliometric and systematic literature review. From 5,353 Scopus-indexed documents (1961–2025), 28 rigorously selected articles were analyzed. The findings show that TQM is widely applied...

This study aims to examine how institutional collaboration between sectors can contribute significantly to increasing global competitiveness in the digital economy era. The rapid digital transformation demands cross-sectoral collaboration between the government, business world, educational institutions,...

Ethics plays an vital role and dominant in the company. The ethical problems faced by the buyer and seller in the market leads to negative or positive commercial relations. The seller have to give more emphasis towards this process will lead to a shake-up in trade and commercial communications between...

Research purpose: The paper investigates and synthesizes the concepts, classifications, and factors that influence trust in social commerce. Research motivation: Although social commerce is growing strongly in many forms around the world, we are still limited in identifying...

Ferry transport ports are places where the loading and unloading, departure and arrival processes of ships are carried out. The number of passengers and vehicles using ferry ports continues to increase, creating major challenges for port managers. The Tanjung Api-Api Ferry Port, Banyuasin Regency, connects...

The domain of human resource management is witnessing rapid transformation driven by advanced developments in artificial intelligence technologies, especially predictive models, which have become a pivotal tool for supporting strategic decision-making and developing human cap ital. This study aims to...

The intertwined global challenges of climate change, energy access, and public health—collectively represented in the Climate-Energy-Health Nexus (SDGs 3, 7, 13)—demand research that transcends disciplinary isolation. Yet, the scholarly landscape remains highly fragmented. This paper presents a scientometric...

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...