Advances in Economics, Business and Management Research

Core cities play a vital leading role in regional collaborative innovation and development. It is of great significance to promote regional integration, promote the development of new quality productive forces, gather and guide market forces, deepen reform and optimize market-oriented mechanisms. This...

This research aims to develop a PTV curriculum development model and its implementation in the learning process with the Professional Advisory Council (PAC). The hospitality program in Vocational Schools emphasizes the mastery of applied skills in tourism, competence, and character. Preparing the compulsory...

In recent years, as demographic problems such as declining fertility rates, increasing population ageing and a shortage of school-age labor have intensified, it has become essential to tap the potential of the elderly in the labor market and to explore the current situation and problems of the labor...

Based on the fact that the consumer demand in China’s domestic tourism industry has undergone a major shift after the new crown epidemic, this paper proposes strategic suggestions for brand marketing of China’s historical and cultural cities based on the consumer demand survey of Zuoling Ancient City....

This study revealed the top three characters of failed start-ups by analyzing five cases from unfulfilled market to team disharmony. This paper proposed three purposes. First, to analyze the primary factors why most start-ups do not succeed. Second, to identify the challenges faced by the leaders in...

Cultural industries have been flourishing with the growing demand of people for cultural consumption, and cultural capital has become one of the important forms of capital in the business development and affected the business activities both from internal and external system. This paper is based on the...

The fossilization of interlanguage is an unavoidable phenomenon in the process of learning foreign language, which is formed by difference between culture modes, communication feedback and many other factors. Based upon analysis on factors forming interlanguage, countermeasures for language fossilization...

Since spare part availability impacts the fixing rate for defective device, maintaining an acceptable spare part availability level is critical for improving customer satisfaction level. Spare part demand is typically unpredictable due to varying service requests. Most companies set a fix period for...

From the point of purchasing decision needs of digital resources construction of university library, this paper proposes the secondary level index weight system, which evaluates the four aspects of digital resource content, organization level, user guarantee and utilization performance, and puts forward...

The purpose of research is to investigate the accrual principles in Accounting that contained in the Company's Financial Statements. The accrual principle is reflected in the Balance Sheet and Income Statement. Accrual measurements in the Balance Sheet are measured using Persistence Current Operating...

This research aims to know the core concept of smart city governance in Makassar City. Smart city is one of new program in Makassar City. Its brand is sombere and smart city. However, practice of smart city have weakness and treatness in governance aspects. This research used qualitative method with...

Based on the theory of data envelopment analysis (DEA) model, this paper selected ten cities as study samples, and studied their input and output index values of cultural creative industries in 2014. Firstly, it builds a culture of evaluation index system from city level, and next evaluates the efficiency...

Currently, the curriculum reform of organ system at medical universities is conducive to increasing interdisciplinary connections, training medical students' clinical thinking and improving their ability to study independently. However, some students cannot adapt to or accept this curriculum model. We...

This article reviews and analyzes the role of access to finance on financing innovation development in developing countries, for that matter Sub-Saharan region. The data collected from the World Development Indicators database of the World Bank cover the period of the ‘New Economy’, and were adequately...

In modern conditions of high dynamics of external factors, as well as the strengthening of competition for consumer demand, industrial enterprises need specific diagnostic tools to estimate the features of their development. This paper is devoted to description of the results of the work out of such...

Nowadays, global economy is in a regional community and China’s economic development occupies an increasingly important position in the development of world economy. The promotion of the “The Belt and Road” strategy has achieved sustainable development with countries along “The Belt and Road” and expanded...

Maritime tourism development potential is unlimited, knowing that the biodiversity as well as the length of coast line and the large number of islands makes Indonesia as main destination for maritime tourism. Pari Island is an ecotourism area with beaches, sea, tourism activity, water sport, as well...

In today’s business world, women also can be successful in running a business. They are called as women entrepreneurs. Some research stated that cultural diversity may have an impact on women entrepreneurial behavior, one of them is about religion. This research will reveal the Islamic perspective about...

Through the research and analysis of the current situation and existing problems of e-commerce development in Aba area, it points out the problems and shortcomings of the current development of rural e-commerce. The paper puts forward the development mechanism of rural e-commerce under the smart tourism...

This report discusses an analysis of the difference between the old and the new regulations in the Indonesian Taxation Law on the Procedures of Double Taxation Avoidance Agreement and the administrative implications arising from the enactment of the statute. The results show that PT FM International...

Small innovation entrepreneurship nowadays suffers certain difficulties related to finding financial resources for starting up and development. Financing innovation projects of small entrepreneurship allows to solve several problems simultaneously, such as creating more jobs, improving welfare of the...

With the development of gene technology, the issue of gene privacy and information utilization has been hotly discussed. The protection of gene privacy makes more people accept genetic diagnostic tests, but excessive privacy protection oppositely increases the cost of gene research and threatens to gene...

Recently, financial fraud of listed companies has triggered the re-evaluation of audit risks of them at home and abroad. Audit risks of those companies mainly form the subjects related to the generation of audit service chain and interest groups, including listed companies themselves, regulators, policy-making...

The study aims to analyze the effects of pull factors affecting the decision of prospective job seekers to do urbanization to Padang and Pekanbaru. These factors consist of: economic infrastructure, educational facilities, medical facilities, employment opportunity, security level, and wage rate as independent...

This paper is aimed to analyse the realisation of good governance through the legal principles concerning oil mining management in Cepu Block Bojonegoro. As the oil mining management in Cepu Block is prone to conflict in government either vertically or horizontally, this paper discusses how to realise...

Under the constant development of "Internet +", the common development of e-commerce and traditional marketing. With the deepening of the "one-way" thought, the e-commerce transaction across the country is becoming more and more extensive, the proportion of its market is growing, and it plays a very...

This study aims to provide an overview to the public whether the publication of increasing the status of BPK opinion from qualified to unqualified opinion on district and city government financial reports in West Sumatera province is directly proportional to the consistency of district and city governments...

The issue of privacy and personal data protection has often made headlines in recent years, especially in the context of social networking, consumer profiles by online advertising companies, and cloud computing. In Indonesia through the EIT Law and MoCI Regulation 20 have not been comprehensively able...

This study aims to examine the effect of financial literacy and risk perception on financial services without cash to get a comprehensive picture of the policy framework in supporting movements without cash. The analysis technique uses cross-sectional data design, obtained by self-reporting using a questionnaire...

The aim of this paper is to analyze the tax leakage of sand mining in Lumajang Regency-the area which has abundant high quality sand. Quantitative descriptive approach is used. The finding of this paper is the amount of sand tax leakage in Lumajang regency as much as IDR 48,300,092,850. The system of...

This paper presents methodological aspects of forming a set of information for development of a managerial accounting policy. It considers the main managerial issues and provides concrete content for the system of managerial accounting in the part of application of the managerial accounting policy. Elements...

The subject of the paper is to study the development level of digitalization of the economy and society in Russia. The aim of the study is to review the available statistics in order to quantify the development level of digitalization of the economy and society of the country and determine its position...

With the development of China’s economy and the increase of residents’ disposable income, investment and financial management have increasingly entered the lives of residents. However, China’s financial market is still undergoing transformation and there are many weak links. At the same time, there are...

The article is devoted to one of the most important components of training of a future teacher - teaching practice. The article reveals the purpose, objectives and content of teaching (pedagogical) practice of students of the profile “History and social studies” in the 4th year of bachelor’s degree studies....

The emerging field of information technology has been going through a drastic shift since social media this decade. Social media has become a new medium to share information and news rapidly. The swift flow of information in social media causes a new phenomenon called ‘social media influencer.’ The marketing...

During financial crisis, the profitability of businesses tend to decline. Therefore, managements aim to minimize inefficiencies in running their businesses. Using 35 banks in Indonesia, we analyze the crisis effect on bank’s efficiency before and after crisis in 2008. Methods used in this study are data...

COVID-19 happened unexpectedly. The adverse impacts brought by COVID-19 are profound and continuing. For example, the revenues of firms in various fields are suffered from it. But there are still some surviving companies. So the marketing strategy of these companies is significant. This research studies...

In 2020, Covid-19 had a significant impact on the retail industry, especially for the luxury industries. After analyzing the adjusted price and financial report for LVMH, Kering and Chanel., we discover that the pandemic affects luxury goods’ changed price. Also, the pandemic induced luxury retails to...

While the economy is developing rapidly, the income inequality that exists in China has reached a level worthy of vigilance. In recent years, some studies have found that inequality of opportunity plays an important role in the formation of income inequality. Therefore, this article first conducts a...

The Silokek geopark tourism object is currently one of the leading natural tourism assets located in Sijunjung Regency, West Sumatra Province. The Silokek tourist attraction is about 16 KM from Muaro Sijunjung (the capital city of Sijunjung Regency). Several tourist attractions, namely rafting, natural...

China has historically been the country with the highest saving. Chinese household savings rate not only concerns every family’s life in China but also influences the capital investment and development of the national economy. It is critical to know the trend of household savings rate and factors that...

Micro Small and Medium Enterprises (MSMEs) have an important role in national economic development, including considering that poverty and unemployment in Indonesia are increasing every year, so with the presence of MSMEs, it can add jobs so that it can reduce the number of unemployed in Indonesia. According...

The restrictions on face-to-face activities due to Covid-19 have caused a shift in people’s shopping behavior from in-store to online shopping. This condition was also influenced by the rapid development of technology today. Agricultural products, especially vegetables, have also become one of the product...

Under the social background of pan-entertainment, fan economy as a new economic form has been active in the public’s view, but for a long time, due to the capital market control of the fan economy industry and the lack of effective supervision, resulting in a variety of chaotic phenomena, especially...

Under the impact of the COVID-19 epidemic since 2020, the global economy has suffered a setback, and China’s economy has grown slowly. In order to stabilize the employment of residents and promote economic recovery, the street-stall economy has become a new driving force. However, as the size of the...

Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting...

Malang Regency has the potential to experience flooding. The flood was caused by the high rainfall that occurred in the area. The purpose of this study is to model monthly rainfall at three stations in Malang, namely Abd. Saleh, Karangkates station and Karangploso station use Long Short Term Memory (LSTM)....

Blockchain and artificial intelligence (AI) are the two leading technologies in the world, which promote the development of the Fourth Industrial Revolution. Although there is lots of research on AI and blockchain separately, few studies focus on the fusion or integration of these two. To address this...

This research topic explores the evolution of the business environment since the enactment of the Sarbanes-Oxley Act, the impact of these changes on the effectiveness of internal controls, and how organizations can adapt their internal control systems to improve their quality. The study will use the...

The energy structure of Chian is in urgent need of transformation and reform. New energy is a necessary path for sustainable development. Hydrogen as a new energy, clean energy and renewable energy in recent years has received more attention. However, traditional coal energy still occupies the main energy...

With the rapid development of the global economy and the acceleration of urbanization, property management is facing severe challenges in energy consumption and environmental pollution. Energy conservation and emission reduction, as an important means to alleviate energy pressure and achieve sustainable...

In recent years, the state has strongly supported the development of scientific and technological enterprises. Scientific and technological enterprises occupy an increasingly important position in China's economic development. However, scientific and technological enterprises are in the growth period,...

This study aims to enhance the understanding of the dependent variable within the context of corporate value and serves as a reference for organizational managers in developing optimal strategies to improve their company’s value. In addition to the previously mentioned aspects, this study also makes...

At present, China's free trade zones have formed a gradual expansion of the coastal areas to the inland regions. Many free trade zones have formed a large number of replicable experiences, which provide valuable references for the construction of Shaanxi free trade zone. Learning the advanced experiences...

Most of affiliated hospitals to colleges and universities are subordinate to the financial departments. Cash basis of accounting is used in these hospitals. But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting...

Investments are one of the most essential drivers of economic growth; without the investments no economic processes are possible. In this respect, not only investments in development projects of national significance, entrepreneurship and infrastructure but also in promoting the wellbeing of every individual...

Islamic microfinance is the integration of the two forces are growing rapidly, namely Islamic finance and microfinance. Therefore, not only has the dual mission as conventional microfinance (financial intermediation and social), Islamic microfinance also has a spiritual mission (spiritual intermediation)...

Factor analysis model is utilized to find out the key determinants of sustainable development of non-listed companies in the manufacture of communication equipment industry.21 determinants from 4 dimensions in the performance comprehensive assessment system are chosen and 7 determinants are put forward...

The law education of undergraduate course is the education that students of law schools absorb basic knowledge of law and train basic professional skills. It has little relationship with vocational education of law. So a large number of graduates of law cannot meet the requirements of social position....

Theoretical and methodical questions are investigated at identifying and quantifying systemic effects from execution resource projects. Given methodological principles are based on the key provisions of the resource economy, environmental economy, spatial economy, the theory of investment efficiency...

The Waterway Law clearly stipulates that the navigable building is an important part of the navigation channel. It plays an important role in the operation of the channel. In this paper, the status quo of operational management of navigation buildings in China is analyzed. Its development characteristics...

This study aims to analyze the influence of Transformational Leadership, Discipline and Work Motivation on Employee Performance in West Sumatra BPMP. Samples were taken as many as 56 people with total sampling technique. In this study the sample is all West Sumatra BPMP employees. The results of the...

This study aims to analyze the factors that influence liquidity risk in Islamic banks in Indonesia and Malaysia. Research uses descriptive methods and quantitative methods. The indicator used in analyzing liquidity risk is Size of Firm, Return On Assets, Return On Equity, and Capital Asset Ratio. The...

The millennial era is currently causing a rapid social change in society, including in the thriving business world using internet technology in running its business known as online business. An online business that is growing and is widely used is an online business in the field of services, namely Online...

The internal rules and regulations of colleges and universities are the institutionalized means to maintain the normal order of education and teaching in Colleges and universities. In recent years, the emergence of legal disputes in Colleges and universities has made the legitimacy and validity of internal...

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2014-2016.Selected research samples were 108 manufacturing companies with purposive...

This study investigates whether Talent Management, Personality and Grit affect the Organizational Citizenship Behaviour and if so, whether the effect is mediated by Job Involvement or not. Using a sample of 217 lecturers at Higher Education of The Ministry of Industry In Indonesia in 2018, this study...

The integration of production and education is an inevitable requirement for university education in order to realize economic transformation and development and adjust regional industrial structure, and is also the key path for deepening the connotative construction of higher education. Through smart...

The problem of determining the investment priorities of the national economy development has been actuated. It has been argued that the formation of institutional preferences for activation of industry investment processes should be carried out taking into account the potential ability of each sectoral...

Purchasing power parity theory is often used as an important basis for exchange rate policy, and also the most widely used in the theory of exchange rate decision. Since July 21, 2005, the exchange rate system of China is relatively stable, and also the economic development is the same. Therefore, this...

Family business as the most business practice in the agricultural sector faces a challenge from global business via the Free Trade Agreement (FTA). The purpose of this paper is to provide business strategies that support the competitiveness of the family business in the global value chain. We reviewed...

This study aims to determine the influence of participation in budget preparation and uncertainty of environment through organizational commitment as moderating to managerial performance of Village Government in Bantul Regency, Special Region of Yogyakarta. This study uses purposive sampling method with...

The relevance of the study is due to the need of accelerating the digitalization of Russian industry. According to foreign authors, sectoral and territorial imbalances in the level of digitalization are one of the main reasons for the slowdown in economic growth. On the other hand, the challenges facing...

Live streaming industry has developed rapidly and become a new type of Internet culture industry with the rapid development of Internet technology in the past two years in China. However, there are also many problems behind the prosperous development of live streaming industry, such as profit model and...

Using the daily meteorological data from 1957 to 2015, the time series data of millet yield from 1980 to 2015, and the investigation and previous studies of meteorological disasters in Wuzhai County of Shanxi Province , the key meteorological disasters affecting the yield of millet at various growth...

The collaboration in between industry creative people will deliver strength in concept of design and creation for the result, as fashion industry is the largest and rising industry in Indonesia. Digital printing on textile is becoming trend development from few years ago, following emerging of international...

Through the investigation and analysis of advanced applied talents in network security, developed and implemented the in-depth and optimized construction plan for the "Network Security Technology" excellent course of Shanghai colleges and universities. Reform and practice are conducted on course construction...

Along with technological development, especially in the field of education, vocational school is required to produce quality graduates. However, the lack of digital technology utilization in the education process becomes an obstacle. In this case, a comprehensive and good digital technology simulation...

This study scrutinize the business strategy at State-Owned Enterprises (SOEs) in Indonesia that is affected by innovation. Formulation and implementation of SOEs business strategies are theoretically and empirically determined by innovation. The purpose of this study was to determine and analyze the...

This paper proposes that digital literacy affects behavioral intention with information communication technology self efficacy (ICT self efficacy) as a moderating variable. Population used in this research is GoPay user located in Malang. This research applies quantitative methods. Data was collected...

The article describes an economic and mathematical multi-criteria model for the interaction of large and small (medium) industrial enterprises in oil refining and petrochemicals. The use of economic and mathematical modeling allows us to develop possible hypotheses in order to obtain additional information...

The special geographical location and political system of the Guangdong-Hong Kong-Macao Greater Bay Area and the international background of coexistence of multiple cultures have strong basic strengths and international advantages in education and talents, and have the rigid conditions for the development...

The purpose of this study was to determine the effect of leadership, job motivation, and organizational culture on employee performance. The sampling technique used purposive sampling and a sample of 100 employees of the PLN Technical College. The analysis technique uses multiple regression analysis....

Trafficking in persons by transporting women abroad for the purpose of sexual exploitation by means of deception, fraud, blackmail, by taking advantage of the victim’s vulnerable state, through threat or use of violence, as well as by taking advantage of the victim’s financial or other dependence on...

Improving the quality of life of the population is a goal of Russia’s social policy. An effective tool of social policy can be a well-grounded assessment of territorial differentiation. The dynamics of the divergence in the quality of life between regions most accurately characterizes the change in regional...

The western ethnic regions are typical areas of deep poverty in our country. The main reasons for the high incidence of poverty are the loss or lack of income-increasing opportunities and ability of farmers due to multidimensional risks such as endemic diseases, disasters, and lack of education. Multi-dimensional...

This study aims to analyze the variables of environmental performance on firm value in Indonesia. The environmental performance variable consists of four dimensions adopted from the Global Reporting Initiative (GRI 4.0), namely input material, non-product output, compliance aspects, and transportation...

His research will look at how the role of financial literacy and financial inclusion, which is one of the abilities of Village-Owned Enterprise (Badan Usaha Milik Desa—BUMDes) administrators in terms of knowledge and involvement in the financial sector, can affect the business performance of BUMDes in...

Consumers’ concerns for their health have developed dramatically over the last few years due to the global pandemic. The previous publication showed their increasing interest in natural products. This article’s chief purpose was to examine the marketing mix elements of organic lipstick in America on...

Omnichannel is a retailing model which integrates all available channels to provide customers with a smooth shopping experience. Every omnichannel retail company (i.e., IKEA, Starbucks, Sephora, etc.) tries to keep its customers from turning to competitors. The present research aims to investigate the...

This study examines the precursors of financial performance determinants in SMEs from a knowledge-based viewpoint. Furthermore, it examines financial inclusion and financial technology to enhance the financial performance of Fashion and Culinary SMEs in Semarang, Central Java, Indonesia. In the 4.0 era,...

Tourism in Malang is one of the sectors that has made a high contribution to East Java in recent years. Malang is planning a revival of local tourism. Mentaraman is one of the hamlets in Pagelaran, Malang. Pagelaran has various superior arts and culture-based potential, namely karawitan, dance, kentrung,...

This study focuses on local governments’ strategic role in driving the creative economy’s growth, particularly in Madiun and Kediri, East Java, Indonesia. The study highlights the increasing socioeconomic contribution of the creative economy, driven by rapid digital transformation, which opens up innovation...

With the rapid development of information technology, the informatization of enterprise financial management has been initially realized. The organic integration of financial information system and business information system can comprehensively improve the enterprise’s internal management ability. The...

Most of Indonesia’s population is Muslim, but many are trapped in RIBA. Muslim MSEs must improve their financial literacy by sticking to Islamic norms to avoid insolvency. This study aims to assess MSEs’ Islamic financial literacy, attitudes toward Islamic financial institutions, how essential Islamic...

After the pandemic, customers are increasingly aware of cleanliness, and their demands for restaurant satisfaction are also increasingly aware of the importance of cleanliness. This research was conducted at Incanto Restaurant Fraser Residence Sudirman Jakarta to know personal hygiene and service quality...

This study was conducted to examine the effect of Debt Equity Ratio (DER), Return on Assets (ROA), and Book Value (BV) on stock returns. The sampling technique used was purposive sampling from a population of 30 Food and Beverage industrial companies and seven companies that met the sample criteria....

Plastic pollution has risen to the top of the list of environmental concerns. As of 2017, there have been more than 7,800 million metric tonnes (MMT) of plastic resin and fibers produced since 1950. Experts also predict that by the year 2050, plastics will exceed fish in the ocean. Among the effects...

With the rapid growth of online consumer credit products in commercial activities, banks and financial institutions widely employ credit scoring models to assess customers, implementing varying credit limits and policies for different customer tiers in order to mitigate the risk associated with individual...

This paper delves into the pivotal role that third-party testing plays in the realm of export trade, particularly within the European Union (EU). As the EU strengthens its regulatory framework for trade commodity inspections, third-party testing emerges as a critical component in ensuring compliance...