Advances in Economics, Business and Management Research

Between 2016 and 2020, the stock price development of the coal subsector was abnormal. When benchmark coal prices declined, coal stock prices climbed. This study seeks to determine, in part and concurrently, the influence of net profit margin, cash ratio, and price to book value on stock return in businesses...

The subject of the study is the formation of monetary and financial crises in emerging markets. The author’s classification of crises is proposed, and the main mechanisms for the formation of financial instability are also given. The article discusses the issues of cross-border international capital...

In the economic evaluation of engineering projects, the net present value and internal rate of return (IRR) are generally used to measure the economic benefits of the project. However, the analysis of the two indices is sometimes self-contradictory. This article points out that the net present value...

Japan and South Korea are both countries with high per capita GDP. Japan and South Korea have become a highly urbanized countries, but are disadvantaged in terms of natural resources. Japan and South Korea have very few agricultural laborers, choosing instead to focus on the service industry. And employment...

After the COVID-19 era, the Internet industry has been hit from multiple angles, with the economic downturn, brain drain, and market chaos. Many companies have a serious talent gap, and how to fill the gap in a timely manner has become the primary goal. By analyzing the recruitment direction of one of...

This study aims to compare herding behavior and risk tolerance between male and female investors in Aceh. The primary data used in this study was collected using questionnaires. The population in this study are investors in Aceh Province, Indonesia with a total sample of 386 respondents. The analytical...

This review intends to decide the impact of government financial plans in the instruction and wellbeing area, Gross Regional Domestic Product (GRDP) and the Gini proportion to the Human Development Index (HDI) in the city of Makassar. This exploration is quantitative examination. The examination strategy...

The Coronavirus pandemic impacts Indonesia’s economic activity and increases bank loan default risk. Therefore, the Financial Services Authority regulates the provisions for restructuring credit facilities for debtors directly or indirectly affected by the pandemic. This study is to analyze the profile...

No matter it is in the traditional concepts of education or the modern teaching model system, we advocate to have more interaction between the link to improve the students' attention, stimulate students interest in learning, and now under the environment of digital interactive teaching form more multiple...

For small island economies such as Bali in Indonesia, tourism has been the fastest growing and most important industry accounting for 80% of their external receipts. These island economies have comparative advantages in tourism because of their small market sizes, rich and unique cultural heritage, marine...

Now elderly care has become an unavoidable problem in aging China society. Family planning has collapsed traditional family pension mode in China, and institution pension mode does not conform to the traditional concept of Chinese old people. Community care not only conforms to the traditional concept...

The purpose of this study is to examine consumer behavior towards review and recommendation of food blogger regarding healthy eating lifestyle and to know whether there is a relation between food bloggers review and recommendation to healthy eating and consumer behavioral intention. The unit analysis...

Increasing of society awareness supported by unlimited information access nowadays causing environmental issues always take widespread attention from any holder. Green accounting is an answer from accounting towards environment degradation issues which caused by business activities. In this terms, accounting...

Mixed ownership reform is the core content of the development of state-owned enterprises. However, the reform is restricted by the long-standing governance problems of state-owned enterprises in China. In the government work report of 2019, it proposed tasks such as “actively yet prudently advancing...

Kementerian Agama Republik Indonesia (Kemenag) is the organizer of Hajj at the same time serves to supervise, evaluate and make regulations or legislation with Parliament. Various problems that hit the Ministry of Religious Affairs are strived to be reformed, ranging from organizational reform, regulations,...

The article is devoted to a comprehensive study of the phenomenon of digitalization of socio-economic relations, the analysis of key areas and concepts of the economy model development, which is grounded on the knowledge transfer. The results of the interdisciplinary analysis of the influence of cognitive,...

This research aimed to examine the effect of XBRL (Extensible Business Reporting Language) adoption on investors’ trading behavior in Indonesia Stock Exchange which was reflected in the frequency of trading on Indonesia Stock Exchange. By using a number of 34 banking issuers taken randomly from a number...

This research is conducted to determine the association between earnings management practice and corporate borrowing capacity through corporate reputation. Earnings management practice is measured by discretionary accruals based on the Modified Jones Model. Hypotheses are tested using multiple regression...

The external environment of doing business in Ukraine is analyzed in the article. Immediate external threats to the economic security of the business are identified. Dependence of the level of business economic security on the country’s shadow economy and corruption level was installed. The main tasks...

This paper takes Dalian Free Trade Zone as the research object, and studies the policy of introducing high-level talents into Dalian Free Trade Zone. On the basis of searching the relevant literature and studying the introduction policies of the governments of various development zones, this paper uses...

In a difficult economic situation, an important role belongs to the state policy of import substitution. The problems of import substitution become even more urgent in connection with the Western sanctions imposed against Russia in connection with the events in Ukraine. In 2014, several Western countries,...

This paper analyzes the overcapacity phenomenon of manufacturing industry in Yunnan Province, and takes the manufacturing industry of Yunnan Province as an example, and combines with the special geographical location of Yunnan Province, and analyzes the economic and trade cooperation status of the Southeast...

Today graduate education as the highest level in higher education plays a more and more important role. China graduate education achievements also exposed some problems, so the research training mode is the key to ensure the quality of postgraduate education. The construction of university high level...

This paper discusses the development of a command-information system for the needs of the small-country defence system forces as their key component. Project management has a great challenge that is reflected in a complex project for the needs of small countries in the 21st century. Command-information...

The Bayes approach allows obtaining a broader interpretation of the genuine parameters of the model of functioning of a motor transport company when transporting goods by specialized rolling stock for current planning, assuming that the technical and operational indicator - the haul distance with cargo...

The paper provides an overview of the organization’s indicators of economic security proposed by various researchers, as well as evaluates the impact of the accounting policies of an economic entity and the professional judgment of an accountant on the formation of key indicators of an enterprise’s economic...

This study aims to analyse the response of inflation to changes in interest rates in Indonesia, thus analysing the inter-relations between the two variables. The analysis uses the Granger Causality Test and Impulse Response Function approach to monthly time series data for the period January 2014 to...

Consular relations as a form of inter-state relations are regulated in the 1963 Vienna Convention on Consular Relations and has been ratified by the Government of Indonesia with Law No. 1 of 1982. According to the 1963 Vienna Convention consular officers are divided into two categories, that is career/permanent...

Priority Brand equity is very important especially in the college service business. Continuity of the life cycle Brand equity must be continually improved so that the effectiveness of the brand’s existence and brand recognition continues to form a positive image for customers and prospective customers....

In order to obtain an unqualified opinion, several instruments that are used as a standard for achieving opinion are required, including the application of government accounting standards and sufficiently good internal controls so that the management of financial statements can be accounted for in accordance...

This study aimed at determining and examining the opportunities and expectations of the tourism sector after the New Normal policy treatment. The analytical method used in this study is a qualitative descriptive one. The opening of government policies after the lockdown, which lasted for a long time...

This study aims to determine: (1) The Effect of Human Resource Competence on Village Financial Reports, (2) Internal Control Systems on Village Financial Reports, and (3) Utilization of Information Technology on the Quality of Village Financial Reports. The research problem includes a corruption case...

This research aims to find how the disclosure of corporate social responsibility (CSR) as a moderation effect of family ownership on investment efficiency. Total samples are 90 family businesses of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a period of 2018-2020 and analyzed...

The article deals with the problem of changing the value priorities of young men in the conditions of modern social reality. The concept of value orientations of personality is considered as a complex system and process that absorbs and reflects almost all contradictions and changes in the holistic picture...

Innovation on smart retailing continues to develop to provide customers a better shopping experience. Among many forms of smart retailing, vending machines are the one that is starting to be utilized by Indonesian retailers, specifically, by local cosmetic companies. Due to COVID- 19, SYCA & Rollover...

The worldwide spread of COVID-19 has not ended yet. Recently, the situation of epidemic prevention and control in the world is still not optimistic. It does not only affect the development of the global economy, but also causes instability in half of the world. The outbreak of COVID-19 in China, the...

Technology and Innovation (TI) is the latest vogue in the field of Hospitality, which is entering more and more into our daily lives. Post covid, human dependency on Technology and Innovation has increases several times. As these days hospitality sector especially hotels are also facing highly competitive...

This paper concentrate on underlying strategies for improving environmental sustainability, creating awareness among human resource managers and employees about Green Human Resource Management (GHRM), the green movement, and the use of natural resources to help organizations foster sustainable growth...

In Malaysia, the practice of prayer (salah) is introduced at the pre-school or TADIKA level as early as five years old. Studies have shown the benefits of parental involvement in children’s education, but obstacles such as time constraints and lack of knowledge on how to engage in learning activities...

PT Berlian Dumai Logistics Batam branch currently has three trucking vendor companies namely PT Snepac, PT IntiKarya Indotama, and PT Global Project Logistik. This research aims to identify the criteria that are the main priorities for evaluating trucking company vendors and to evaluate and select the...

The rapid development of the halal tourism industry which is increasing and penetrating into various regions in Indonesia is a special attraction for consumers to fulfill the needs of tourists. This research was conducted with the aim of analyzing the role of business legality in supporting the ideal...

Sustainable tourism and hospitality are no longer just buzzwords; they have become integral components of the modern hospitality industry. Whether for small independent establishments or large hotel chains, adopting sustainable practices is essential for long-term success and global betterment. Green...

China used to prioritize high-speed expansion, but in recent years, high-quality development has replaced it. To better achieve these economic development objectives, China’s monetary policy framework is transitioning from a quantitative to a price-based approach. Small and medium-sized enterprises (SMEs)...

Through a replication analysis, this paper continues to explore the impact of Australia’s monetary policy on the foreign exchange market. The data references are drawn from the same financial literacy literature as the Reserve Bank of Australia (RBA) and Datastream by Thomson Reuters/Refinitiv. In addition...

How to promote the high-quality development of red tourism in the context of the new era is an important issue facing the development of China's tourism industry. Through the questionnaire survey method, this study utilizes 452 sample data to summarize three types of consumer markets based on the...

The aim of this research is to analyze the regional development bank capability in Indonesia during 2019–2021. The analysis method used is Data Envelopment Analysis (DEA) with Variabel Return to Scale (VRS). Input oriented is applied as efficiency model. Input variables in this research are network of...

With the intensification of global climate change, carbon emissions have become the core of environmental problems. Being the biggest developing country in the world and a significant emitter of carbon, China bears an important responsibility in global climate governance. Based on relevant literature,...

An investment decision is a discretion adopted by investors in selecting or determining the placement of their investment funds. Investments are always fraught with uncertainty, as the investment occurs in the present while the benefits come in the future. Investment is essentially the deployment of...

The Jakarta National Museum is a museum under the auspices of the Ministry of Education and Culture. This museum is very well known among Indonesians, especially residents of Jakarta. In reality, the number of visitors to the Jakarta National Museum has increased since the outbreak. This is due to the...

The aim of this research is to identify the factors that influence people's interest in investing in Retail Green Sukuk (RGS) across four different age groups (Baby Boomers, Gen X, Gen Y, and Gen Z). The factors considered in the study are investment awareness, subjective norms, social platform...

In the information society, it is necessary to constantly advocate “internet plus” thinking, transform and upgrade traditional industries, and promote the creative development of more industries in the Internet field. The Internet economy has disrupted traditional industries, promoted the combination...

The Covid-19 pandemic has impacted businesses, making us realize that humans have limitations in life’s activities, including work. Most businesses that used to run their operations offline can no longer do it since the government limits face-to-face activities. This leads to issues in business sustainability...

Literature has shown the significance of sustainable livelihoods for community development to reduce poverty, address sustainable development goals, and increase well-being. However, indigenous people face threats to their identity, livelihoods, and sustainability. Nevertheless, little attention has...

this study uses Fuzzy Multiple Criteria Decision Making (FMCDM) theory combined with the Expert Opinion method to provide appropriate evaluation criteria weights and fuzzy numbers, and uses Fuzzy Ranking methods for ranking based on an integrated assessment to serve as the basis and reference for the...

The paper presents the second part a study conducted on multi-criteria optimization of electromechanical modules. This part focuses on the use of RAZOR method, which is a multi-criteria optimization outranking method, based on the so-called Z-score in statistics. The conducted study is motivated by understanding...

National belonging needs are the logical starting point of exploring the natural history and culture of Manchu in China. It is also the third stage of Maslow's hierarchy of needs--social needs, in other words, the belonging to the stable social organization. It formed steady-state social organiazations...

Based on extant foreign market entry mode choice literature and status analysis under the Belt and Road Initiative, this study has investigated four groups of factors that influence Chinese firms' entry mode choice for the Southeast Asian market, and has proposed a model with three groups of comprehensive...

Modern society is developing rapidly every day. Because market changes frequently, customer demand varies greatly. Moreover, the world economy trends globalization with the development of science and technology represented by information technology, which makes the competition among enterprises more...

Investment activity is an important indication of economic development of the country and one of the main criteria of steady economic growth. Investment intensity greatly influences the solution of major macroeconomic tasks: structural adjustment in national economy, formation of favourable economic...

This study aimed to figure out how the characteristics of youth organization in south sulawesi. The devoloping local wisdom in youth organization in south sulawesi. Developing process of local wisdom becoming character education in south sulawesi. Research method employed is qualiatitative approach with...

The report of the 18th National Congress of the Communist Party of China made it clear that it is necessary to implement the national innovation-driven development strategy and attach more importance to cooperation and innovation. The development strategy of collaborative innovation strengthens the close...

Under the background of the Internet Plus, the literature review method, questionnaire method and integrated data analysis method are applied in the research to analyze the differences between the male and female college students in the consuming behavior of online shopping and the decision-making factors....

Oil and gas industry showed a declining financial performance caused by the collapse in world oil prices. The purpose of this research to know the effect of profitability and solvency on the stock price of Oil and Gas Company listed on the Stock Exchanege in The Period of 2010-2015. This research applied...

The information of risk preferences, service satisfaction, the social network scale and relationship length of urban residents’ management of personal money was investigated in Guangdong province across 2017 and 2018. This paper uses Logit model to analyze the influence of these factors on the claim...

This study discusses interest payments on loan transactions between Company X and its subsidiary based on transfer pricing rules and Government Regulation No. 94 of 2010. The purpose of this study is to determine how transfer pricing is implemented and to analyze the tax savings on interest payments...

Engineering drawing course is a basic course of non-mechanical specialty. This course plays an important role in cultivating students’ engineering and innovation ability. According to the concept of OBE, the course not only introduces the concept of result-oriented but also permeates the concept of engineering...

This paper proposes theoretical and methodical approaches to forecasting of quality of life in regions using neural networks. Assessment of quality of life main indices is a subject of study of both federal statistical agencies and several expert organizations. However, an adequate measurement of these...

Islamic banking is a financial institution that offer the management of transactions and financial needs based on the universival Islamic priciples. Particularly in Indonesia, with predominantly moslem population, Islamic banking is expected to grow rapidly, just like in several neighboring countries,...

The history of overseas consumer education service trade has been a hot topic in the field of education in recent years. This paper takes overseas consumption education service trade as the research object, analyzes the development of education service trade through literature analysis, and summarizes...

This article explores an issue where the mining company as the owner of the right to mining remains unable to directly extract mining products from within the land or mine without the consent of the landowner or the holder of the land rights despite the fact that the mining company holds a Mining Business...

Based on improved algorithm of DCT(discrete cosine transform), the Audio Digital Watermarks is embeded and detected in this paper.The watermark embedding process is simulated by MATLAB was described in this paper. The experimental results shows that the watermarks by this algorithm has good stability...

In this paper, the co-integration theory and Granger causality test theory are used to analyze the relationship between urbanization level and employment structure in Beijing. The results show that there is a long-term equilibrium relationship between urbanization level and employment structure. The...

This research paper explores the visitors’ experience of the Edensor village (UK). The primary question is how visitors experience the place (Edensor village) and what they have experienced there. The research project was inspired by reading Andrea Hirata’s works, particularly the Edensor novel (firstly...

The authors use the Moran’s I index to test the univariate spatial correlation of trade and investment from china in “the Belt and Road” areas and construct spatial lag panel models for export, import and investment in two weighted matrices: geo-distance and economic disparities to analyze the spatial...

The efficiency of carbon emissions in the production process contributes significantly to restrain the rate of global warming, and it is strongly correlated with industrial behavior. Therefore, this research was done to explore the dominant factors that influence the behavior of carbon emissions efficiency....

Indonesia is committed that the rule of law as an idealized preposition to be achieved must always be pursued through constitutional enforcement. This confirms, Indonesia wants the law as the commander or front guard in solving all problems of state life, including democratic life, especially in election....

The development of new energy is of great significance to a country. Although China’s energy development has entered a new stage from total expansion to improving quality and efficiency, the situation of energy sustainable development and environmental protection is still grim. The new energy revolution...

Qualified opinion (WDP) giving from BPK to National Election Commission (KPU) indicates that the fairness of financial report is still doubted. Just started in 2017 when financial reports of KPU obtains unqualified opinion (WTP). The reason of the Supreme Audit Agency (BPK) gave qualified opinion on...

This research aims to analyses whistleblowing intention influenced by ethical climate. The method used is an exploratory method followed by descriptive quantitative. Results showed ethical climate – principle affect both internal and external whistleblowing intentions. However, ethical climate- egoism...

The proposed work explores the experience of business-incubators in the countries of the Asia-Pacific region and the possibility of their use in the Far East of Russia. China, Japan and South Korea were identified as Asia-Pacific countries whose experience could be implemented in the above-mentioned...

Nowadays much attention is paid to assessing the results of students’ educational activities. International surveys compile the ranking and compare not only universities but also countries. Transparent results, social reports, the desire for improving the existing standards indicate the current trend...

The aims of this article are: (1) to explore how is blending learning from the perspective of accounting education in the Indonesian VHE based on the Community of Inquiry (CoI) concept; (2) to examine the weakness and the advantage of blending learning at accounting education in the VHE. The research...

This article addresses issues related to the digitalization impact on the enterprises financial management process, in particular, such a stage of management as corporate financial control. The analysis of the dynamics of the information society development factors included in the “Monitoring of the...

The modern concept of enterprise management involves the separation from a large number of functional areas of managerial activity of the one that is associated with the management of the personnel component of production - the enterprise staff. Global technological and structural changes, increasing...

Greenwashing has been used by certain international companies as the strategy to improve the branding of products or services since years ago. Greenwashing defined as a promoting activity of green products or services that lead customers to have a perception and expectation beyond what products or services...

This study aims to find out how the communication strategy was carried out by managing the Pentingsari tourism village in Sleman Regency during the Covid-19 pandemic. This is motivated by the absence of tourism activities, which results in no economic turnover in the tourist village so that it affects...

This research aims to study the influence of the Quality of Work Life on Job Performance of Statistic Bureau of Yogyakarta Special Province with Job Satisfaction and Work Discipline as an intervening variable. The data collection is by distributing questionnaires to all Statistic Bureau of Yogyakarta...

This paper aims to explore the practical countermeasures of characteristic agriculture in Shaanxi in the context of rural revitalization strategy. Firstly it analyzes its feasibility in Shaanxi based on SWOT analysis methods, and then establishes its industry system, production system and management...

This study aims to determine the Marketing Public Relations program of PELNI Jakarta Hospital for creating the brand image of the hospital. The research approach used was descriptive qualitative. Research data were collected through direct observations and in-depth interviews with the Marketing Public...

Financial governance as an important factor in China’s governance system, financial theory plays a leading role in financial governance. In the development of financial activities, financial theory and financial governance are coordinated and can jointly maintain the order of financial market. However,...

Media literacy of OU and UB e-learning users is very important because in the learning process through e-learning system demands independency from the students who are fostered directly by the lecturers or tutors. E-learning system of OU and UB both use Moodle application. In using of Moodle application,...

During the coronavirus, the economy is experiencing the downtown of the business cycle, which is also the recession in the market. The GDP grows negatively and both business producers and customers do not have the confidence about the future in various industries. IHG, one of the giants of the travel...

In this paper, we apply the Vector Autoregression (VAR) method to check the robustness of Phillips Curve in U.S. economy from Q2 1962 to Q4 2019. Using the cyclical unemployment rate and inflation, the data is described by VAR (4) with a cointegrating rank as 2. To analyse the relation between unemployment...

At the current stage of development, the digital economy encourages the use of innovative technologies to be used for training, create various webinars, conduct video conferences, implement online learning platforms and practice distance learning. The article examines the intellectual development of...

The purpose of this study is to see the association between Halal Assurance Systems (HAS) and risk of product material on a company’s financial performance. The focus of this research is on the level of HAS implementation and product risk categories which is audited by The Assessment Institute of Food,...

This research explored the distinction in perception toward the activities of managing quality and achieving performance among small-scale herbal enterprises in the suburbs of Jakarta. Based on prior literatures, the model of quality is constructed by five dimensions, while the performance is elaborated...

Everyone must own personal protective equipment to prevent the Covid-19 transmission. Consumers can buy Covid-19 prevention products at low to high prices. This study examines how YouTube video (vlog) affects millennial consumer perceptions and intention in purchasing Covid-19 prevention products. The...

Germany is an undisputed leader in promoting biogas industry und biogas utilization in the country, using advanced policies. It has gone through 30 years of development in this sector, since the German state first introduced the Electricity Feed-in Act in 1991. This article focuses on the role of the...

The treatment for high-rise buildings is significant, while the number of skyscrapers is increasing at a higher rate year by year. A comprehensive method is put forward in the paper to discuss its feasibility in order to develop customized strategies for high-rise building preservations worldwide. Digital...

Tourism in Indonesia has a big potential and resources that doesn’t fully developed yet by government and commercial sector. Development in tourism is expected to give a benefit for society, because tourism is one of development indicator in the Indonesian economics. Tourism that expected to give a quite...