Advances in Economics, Business and Management Research

The purpose of this research is to analyze the impact of implementation of IFRS 15 “Revenue from Contract with Customer” on the Financial Statement of Telecommunication Company in Indonesia. The paper presents a qualitative analysis in the form of literature and case study in cellular business process...

The authors proposed a method of analysis of the life expectancy of the population of regions of Russia, which is carried out using a Kohonen neural network. By the method of adjusting the input weights of the neural network, the self-organizing maps of Kohonen were chosen. As the determining socio-economic...

Investigation is done on the personification of accounts and its use in the first printed works on double-entry bookkeeping. Examples of accounting entries, given in these books, are considered. Special attention is paid to medieval terminology and its relationship with the modern conceptual apparatus...

After the financial crisis, in order to alleviate the attendant rising unemployment, inflation, balance of payments imbalances, and the economic downturn, the government has to consider more involvement in addressing market failures by designating economic policies. This paper mainly introduces the economic...

As a grand strategy of China's opening to the outside world in the new era, the "One Belt and One Road" policy has an important impact on the domestic and foreign economic development. Along with the implementation of the strategy of ‘ Quality Power China’ and the inspection of government’s quality works,...

The purpose of this study is to determine the effect of Labor Force Participation Rate (TPAK) on Economic Growth, to know the effect of export on economic growth, and to know the effect of educational investment on economic growth. The research method used is: (1) using secondary data, (2) literature...

Cultivated land is the most valuable agricultural resource. Facing the "red light" of environmental resources, such as the irrational agricultural resources, the food supply pressure of the over-population and the super-intensive utilization of water, taking advantage of the abundant timing of domestic...

The article deals with the most important elements that make up the management system of social and economic systems of the region. The highest-level managers of medium and large economies pay special attention to long-term planning, setting certain goals, forming ways of action, highlighting the rules...

The fourth industrial revolution has promoted the iterative updating of educational technology and the major transformation of educational research paradigm. Therefore, strengthening the basic research of educational science is becoming an important feature of global scientific and technological innovation....

This study aims to evaluate the investment in purchasing CT Scan machines at Government Hospital, Government and corporate has a difference s to evaluate their investment Private Hospital, to assess whether the investment is feasible or not can be seen from the financial aspects without ignoring other...

The scenario for the long-term development of the domestic economy as defined in Russia’s Innovative Development Strategy implies the growth of its competitiveness in both traditional and new high-tech sectors, a breakthrough in improving the quality of human capital and the dynamics of labor productivity,...

This study is an investigation of the mediating role of job satisfaction in the relationship between two leadership styles, servant leadership and transcendental leadership as independent variables, and organizational learning culture as the dependent variable. Hypotheses that were developed based on...

The article presents the results of research of social aspects of consumer choice of organic products. The issues of safe and proper nutrition are gaining importance in all regions of the world. The territories of the North Caucasus of Russia due to their natural and climatic peculiarities are represented...

The problem that often arises in Ollino Garden Hotel Malang is high workload due high season. Therefore, this study was conducted, where the purpose of this study was to find out. 1) the description of workload, work life balance and job performance at Ollino Garden Hotel Malang; 2) whether workload...

With the development of Internet technology, online group-buying of the emerging e-commerce model has become more and more popular with consumers. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), this paper explores the mechanism of individual perception and social influence on...

This research aims to determine the Indonesian’s acceptance of non-cash transaction using QRIS. The data of this research were obtained from questionnaire given to 277 respondent, processed using descriptive statistic analysis. The result of this research indicate that more than 50 percent Indonesians...

Provocation (in a broad sense) must be identified as a set of measures based on the application of the method of psychological (manipulative) influence on the life of an individual (or groups) in order to achieve appropriate goal. A provocation over the commission a crime is an action (or inaction) of...

The purpose of this study is to determine the perceptions and awareness towards green products. This study uses a 7-point Likert scale from the sample and population of students from university in Surabaya. Distribution of questionnaires was carried out and obtained 257 respondents. This research model...

The spread of the COVID-19 virus has impacted the economic activities of entrepreneurs. Micro, Small, and Medium Enterprises (MSME) is one business that is affected by the COVID-19 virus pandemic. This study aims to describe the conditions of MSME wingko producers in facing the impact of the pandemic....

Gamification in reality so far has focused mainly on implementing a reward system through gaming elements such as score, badges, and leader boards. However, there are a lot more elements in game design than just a simple reward system, which need a model to compile them for design purposes. Therefore,...

Most of the tourism villages in Trenggalek and Tulungagung Regencies only present the potential for local beauty of their respective regions, but have not yet touched on the development of creative industries by utilizing the existing potentials in those areas. The development of a tourism village generally...

Lately, Live streaming is one of the entertainment activities that can enhance consumers’ shopping experience. As many as 29% of internet users often watch the live streaming from influencers on social media, and 80% of them tend to buy the products offered. Ranked first globally, 88.1% of internet users...

Tourism is one of the world’s sectors of attention to recover from its post-pandemic slump and the hospitality industry which is an essential part of tourism activities. In the digital era, digital travel preparation is more popular, so travel booking support applications are the focus in planning and...

With the rapid development of Internet finance, online lending services have become an important business. In China, the convenience of WeChat lending services (WCLS) has enhanced consumers’ perception of potential risks and greatly affected their willingness to use them. Based on the perceived risk...

This study examines the impact of green economy policies on carbon emission reduction in the transportation sector of South Sulawesi, Indonesia. Using a qualitative case study approach, the research explores the implementation and perceived effects of key policies introduced since 2015, including the...

Halal standards have become increasingly standardized at the global level, but this trend has also created a distrust of local Halal standards in Muslim minority countries, and creating significant problems for Muslim minority countries. This paper aims to clarify the reality that globally accepted standards...

Indonesia has the world’s largest Muslim population (86.7%), but it lags behind even Muslim minority countries in Halal tourism. The Indonesian Ministry of Tourism has 10 Halal Priority destinations in 2018, but domestic and foreign tourists are unaware. This study examined how Muslims’ perceptions of...

Covid-19 has had a significant impact on financial markets around the world, and various countries have adopted their methods to combat the impact of Covid-19 on equity markets. And because of Covid-19, the market share of the cryptocurrency market is increasing rapidly. This article focuses on how exchange...

In the context of smart city construction, this paper expounds the necessity of mobile vendors and the existing problems of service system for mobile vendor in scenic spots, and discusses how to use service design thinking to improve the vendors’ stall supply system, so as to improve management efficiency...

The rapid development of technology makes students need practical learning media that are easily accessible. Smartphone-based learning media is an alternative solution to facilitate student learning activities. This study aims to produce learning media that are feasible to use and can improve student...

From an empirical point of view, this paper puts forward the research model and hypotheses by comprehensively referring to previous scholars’ literature research in this field. The perceived value of consumers is used as an intermediary variable to analyze the purchase intention of College Students’...

In mobile Internet era, the identity of people will become more and more important in the Internet. Identity authentication has become the foundation of the whole mobile Internet. This paper introduces the current development trend of mobile Internet and the importance of identity authentication, and...

China has approved the establishment of twelve free trade zones by 2017, which not only involve the coastal areas but also involve the inland areas. The construction of free trade zones requires the cultivation of many business English talents. This paper analyzes the demand for business English talents...

Price-Earnings ratio (P/E ratio) is frequently utilized to evaluate a stock. Determining what factors have influences on P/E ratios is beneficial to better interpretation and prediction of this ratio in practice. Historically, though some academic studies on this topic have identified some factors in...

In order to keep up with the latest development trends and fully absorb the reasonability of the new technologies and concepts, the current development situations were introduced and the short and long-term trends were predicted. The current development situations are that Variable Message Sign (VMS)...

The objective of the study was to analyze the relationship between organizational culture and effectiveness at Labuang Baji Hospital and Stella Maris Hospital. The research is explorative using qualitative method with case study approach. Interview and observation data were analyzed dominant pattern...

Historical data shows that over the past 50 years China fog and haze overall in the increasing trend, and the persistent haze increases significantly. From the spatial distribution, the number of haze days shows a increasing trend in east and a decreasing one in west. Among them, the fastest growing...

The willingness of consumer to purchase is the premise of marketing and the basis for business survival. With the increase of the number of similar products and consumers’ choices, companies must differentiate their own product in order for consumers to buy. Advertising is the only channel that makes...

This study aims to determine the effect of entrepreneurship education to the entrepreneurial intention and the influence of entrepreneurship education in establishing the students’ entrepreneurial intention at Ganesha University of Education. This study uses causalitative research design. The population...

Moshi2 Spesialis Sampah is a garbage transportation service in Gowa regency, South Sulawesi that utilizes communication technology as a form of service to its customers. Increasing the amount of household waste, and the speed of access of modern society and the dependence on technology opens opportunities...

Oil palm as a leading commodity in the plantation sector in West Sumatra Province has contributed the most to GRDP. This condition should be able to prosper the economy of the oil palm smallholders, however, it is not as expected. One of the reasons is that the quality of Fresh Fruit Bunches (FFB) produced...

The subject of the study is the theoretical and practical aspects of the implementation and evaluation of social responsibility of agrarian enterprises. The purpose of the work is to identify, assess and analyze the level and effectiveness of social responsibility of agrarian enterprises and justify...

This study aims to examine the effect of leadership, motivation, and job satisfaction on the performance of education and culture department employees of Padang Pariaman Regency. The sampling technique used is by using the proportional stratified random sampling method. The questionnaire was distributed...

The research examines the impact of each element of corporate social responsibility on firm value. The research uses 148 samples that are taken from 74 manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) from 2012-2013. Firm value is measured using Tobin’s Q and each element...

Indonesia as the world's largest Muslim country has enormous opportunities in developing halal tourism. Jakarta as the capital which is the gateway for foreign tourists can easily introduce halal tourism as part of a tour. However OIC (Organization Islamic Cooperation) data shows that Indonesia is in...

The increasing role of the financial sector has become the objective reality of the modern world. The process of financialization has led to the transformation of commodity markets into financial ones. Pricing in the world of finance is based primarily on the volume of money supply and the availability...

Through an analysis of the wetland definition with legal effect, this paper gives an elaboration about a scientific conclusion that the scientific attribute of Baiyangdian Lake, Xiong’an is wetland rather than lake, and further defines the wetland’s scientific attributes that are different from lake’s....

The paper selects the relevant data of Hubei province from 2009 to 2017, evaluates inclusive finance development index of Hubei province, and from seven aspects of economic development level, deposit resources utilization level, urbanization level, urban-rural income gap, informationization level, transportation...

Urban waterlogging disaster poses a great threat to the safety of residents' life and property, so the study on the residents' safety of urban waterlogging disaster has been paid more and more attention.Taking the daoli district of Harbin as the research object, the application of military strategy is...

Public signs and their translation have appealed to people much more than ever before. However, public signs cover various fields, and translation errors are very common due to the inadequate knowledge of the meanings of public signs in the source language. So, in the tertiary-level EFL education, public...

The magnitude of women's role in the economy became a serious concern of the government in the era of the ASEAN Economic Community (MEA). This study focusses on Female Labor Force Participation and Economic Development in Southeast Asia. Using panel data period 1993-2013, this study aims to prove the...

Commercial Banks play an important role in China’s financial system. Under the background of financial integration, the competition among commercial banks is more and more obvious. In this paper, based on Data Envelopment Analysis and Malmquist index analysis, Deap2.1 software will be used to measure...

The development of construction industry has been stagnant in the Chinese market, and various problems emerge in endlessly, especially in the aspect of mechanical and electrical equipment installation quality control. People pay close attention to this problem. It can even be said that this problem is...

The banking industry is one of the industries that shares in great demand by the people who will invest in the capital market. Not only interested by local investors but also even banking industry stocks are in great demand from foreign investors. The purpose of this research is to know the fair price...

From the perspective of channel destructive behaviors, we examine the impact conflict, opportunism on channel member flexibility, and analyze the effect of contract utilization on above-mentioned effects, and then analyze the impact of contract utilization on Guanxi with channel partners. Using data...

The purpose of this research is to analyze the influence of firm size, leverage, profitability, and price earnings ratio on firm value. The sample consisted of 11 manufacturing companies sector consumer’s goods industry listed in Indonesian Stock Exchange in 2013-2017. The sampling method in this research...

The Higher Education Investment Gallery was established to increase the number of investors from students. Empirical study showed that investment knowledge has a significant effect on investment intentions of individual investors. This study aims to analyze the influence of Capital Market Knowledge,...

The purpose of this study is to determine the transaction costs that arise in contracts made by sugar cane farmers. The research method used to view transaction costs is a qualitative approach with unstructured interviews, observation, and documentation as data collection techniques. Transaction costs...

This paper is conducted to examine the influence of the company’s size (assets) on IPO’s underpricing in Indonesia. The sample used is stocks listed on the Indonesia Stock Exchange and actively traded during the period January 2010 to December 2017. The number of stocks that meet the research criteria...

Since early 2020, the development of COVID-19 transmission is spreading worldwide and all countries are impacted, including Indonesia. The impact of COVID-19 in Indonesian tourism industry are estimated to decrease the number of international flight attendant up to -86% and international tourist up to...

The purpose of the work is to improve the competitiveness of hypermarkets and help them provide better service to customers. This paper’s research objective is hypermarkets. It used practical investigation and theoretical research. It analyses the problems of hypermarkets’ customer service: location,...

With the development of the information technology and its integration to criminal proceedings, the problem of ensuring the right of citizens to access justice within a reasonable time frame remains unchanged. It’s especially actually for the possible introduction of the electronic form of the formation...

As the mode of “film and television + tourism” continues to heat up, the shooting locations of film and television have become hot travel destinations and internet-famous sites. From the perspective of tourists, this paper selects the popular film and television IP “The Untamed (陈情令)” as the research...

The aim of this study is to examine and explain the influence of organizational culture and leadership to improve safety behavior in the workplace. This study used explanatory research to find the causal relationship between the variables. The unit of analysis was employee at three electric power company...

This study aims to understand users and information system designers in designing and implementing relevant accounting information systems. Qualitative research is selected using an interpretive approach that focuses on exploring awareness from the perspective of users and accounting information system...

This article studies the impact of COVID-19 on the international tourism industry of eight European countries, using the Difference-in-Difference model and data from 2019-2020. It was found that the international tourism of these 8 European countries (4 Northern and 4 Southern European countries) have...

With the vigorous development of economic globalization, cultural and creative industry has gradually become the pillar industry of a country or region. In recent years, China has developed rapidly in the field of cultural and creative industries. However, there are also many problems such as late start...

This research aims to determine how the quality of service affects customer satisfaction at the Directorate of Land Management of BP Batam through the Customer Satisfaction Survey. The population in this research includes all individuals who apply for land permits at the Directorate of Land Management...

This study aims to provide empirical evidence of the relationship between financial distress with modified Altman z-score model and free cash flow on earnings management with audit quality as moderating. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2016–2020....

Identifying macroscopic to microscopic marine debris needs to be done to mitigate environmental damage and pollution, especially in the mangrove area, an area affected by tides. This study aims to identify macroscopic and microscopic marine debris in sediments and associated biota (gastropods) in the...

The real estate industry is a pillar industry in the regional economic development of the Chengdu Chongqing Economic Circle, closely related to the economic growth of the hinterland. With the acceleration of the urbanization process of Chengdu Chongqing Economic Circle, the development of the real estate...

This report explores the impact of business model innovation on the competitive advantages of technology companies. It aims to reveal the practical path of business model innovation and its impact on competitiveness through analysis of technology companies (such as Xiaomi and Apple). The research adopted...

Utilizing daily data from 2019 to 2022, the GSADF method was employed to test the price volatility in the soybean futures market and Granger causality test was employed to analyze the internal relationship of price bubbles among them. The results indicate the presence of price bubbles in all four product...

This study examines the efforts made by the Yim Tin Tsai Village in Hong Kong's Saigon district to foster the growth of arts and culture. With the support of governmental leadership and the active involvement of indigenous communities, the village aimed to revitalize its cultural landscape and stimulate...

The Covid-19 pandemic has had an impact on changes in all fields, including in the economic field with its multidimensional impact. The biggest impact is felt by MSME players, especially small-scale ones. In minimizing these impacts, MSME actors need special methods that can be used as the right solution...

This research aims to explore Pakistan’s tourism potential under the belt and Road I. After the launch of CPEC, cooperation between Pakistan and China has increased in range of areas including the tourism sector. This research focuses on Balochistan’s tourism sector under the CPEC. Topographically, Balochistan...

PT Petrokimia Gresik is a complete fertilizer factory in Indonesia, which is also one of the subsidiaries of PT Pupuk Indonesia (Persero). To meet fertilizer needs in order to maintain national food security, in its development Petrokimia Gresik has developed new products by increasing production capacity...

As companies grow, the understanding of the importance of consumer data and the opportunities for its use is be-coming more diverse. The marketing strategy also developed, which initially used conventional methods to attract and retain consumers, turned into a systemized using E-CRM information system....

Along with the warm wave blowing of "Popular Entrepreneurship and Innovation", more and more agricultural producers and operators are attempting to start their own businesses relying on e-Commerce, while factors such as talents, logistics and scale are still restricting the sustainable development of...

The purpose of this research is to know the influence caused by training of professional development of principal of academic supervision and supervisor supervising on the management of academic supervision on SD pilot project in East Banjarmasin Subdistrict. The method used is quantitative descriptive...

There is consensus in the knowledge management literature that knowledge integration mechanism is fundamental for firms to conduct innovation successfully. However, few studies examine the dimensions or characteristics of knowledge integration mechanism and how these mechanisms influence firms’ innovation...

Poverty and economic development in Indonesia are directly linked to the access to public health care. Globalisation changes socio-cultural contexts of the communitythe top-down approach rather than the bottom-up approach of primary health care development by ignoring traditional medical systems. Traditional...

Reorganization of assets can help enterprises expand the scale, improve efficiency and increase market share in the market environment, Reorganization of assets also can promote the optimization of the economic structure and spread the risk to achieve diversification, it is a important ways for enterprises...

Business is a complex phenomenon. Global business is easier than ever before. The lands are getting closer together. This paper looks at the issue of motivating and factors individuals entering into the global market environment that is important in studying business creation. The author said that the...

The research focuses on the formation of regional diversified corporate structures with the participation of defense enterprises with high innovative potential. The aim of the research is to increase the innovative activity of the defense complex enterprises as drivers of regional development, based...

One of the main tasks in the formation of the regional program of overhaul is its cost estimate. In other words, it is necessary to know the amount of financial resources required for its implementation, both in the short and long term. The size of the marginal cost of work of common property overhaul...

The article substantiates the necessity of including future random variables in the model of economic processes, considers various concepts of types and descriptions of their probability that are different from the frequency probability. An example of the use of Bayesian subjective probability for assessing...

agricultural land market reform is the key to China's land system reform, but also to promote the overall planning of urban and rural strategy of an important breakthrough. From the aspects of urban-rural overall economic planning strategy, the development of socialist market economy, the improvement...

The model of financial shared service center (FSSC) has been developed prosperously and obtained fruitful achievements in China. However, the introduction of this new model into the group company also brings with a variety of management risks. In this paper, the necessity for group company to introduce...

After the “One Belt One Road” strategy was put forward, Shandong Province’s export trade has a good momentum of development. This paper analyzes the degree of trade dependence between Shandong Province and the countries along the “Belt and Road” and selects the export trade between Shandong Province...

China is currently the world’s largest E-Commerce market. With a forecasted compound annual growth rate in double digits, online retailing is expected to grow from 17% of total retail sales in 2017 to 25% by 2020. E-Commerce, more than other business systems, often involves selling products and services...

Based on the in-depth analysis of the background and significance of the construction of Hunan Changwei Logistics Park, this paper forecasts its logistics needs and construction scale, and proposes the main construction contents and planning requirements.

We investigated the consumption characteristics of sweet potatoes in thousands of consumers made a detailed analysis of the market segmentation in this research. The result shows that the majority of consumers are satisfied with the quality of sweet potatoes products and focus on the therapeutic effect...

Indonesia is blessed with abundant renewable energy resources that can be used to produce electricity for national grid. However, only a small amount of the renewable energy resources, less than 10%, has been utilized to produce electricity. The energy share is still dominated by fossil fuel which results...

Integration of sustainable project management into small business practices is seldom examined in architectural lighting design. One of the major elements of the sustainability of urban ambience entities and preservation of social, architectural and urban values is lighting phenomenon. Its significance...

This study aims to determine the factors that motivating employees in taking early retirement program. In this study, the author uses the theory of intuition, the theory of dismissal, the theory of retirement, and the theory of early retirement. This research used descriptive with a qualitative approach....

This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective. The research aims to analyze whether the presence of the...

Trademark is intangible goods. In the trademark, inherent value is an intangible asset for the owner because the trademark gives ownership rights as the legal subject, namely individuals (natural persoon) or legal entities (recht persoon), so that trademarks become intangible assets. Because the trademark...

The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized...

The foundation of society – the family – is undergoing significant transformations with clear signs of crisis changes. The functions of the family are being reviewed, but the importance of the basic function – reproductive – remains undeniable. The accelerating intergenerational continuity gap is changing...