Advances in Economics, Business and Management Research

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29788 articles
Proceedings Article

Internal Company Resources and Glocalization

Petra Pártlová, Jan Váchal
This article focuses on the importance and influence of the internal resources of companies operating regionally and nationally (hereinafter regional and national companies) in relation to ongoing globalization and internationalization processes. The results of the research presented are based on a sample...
Proceedings Article

Building scenarios based on the system ensuring development of business activity in the hospitality sector

Svetlana Tsohla, Natalia Simchenko, Irina Pavlenko, Igor Bukreev
The article deals with the problem of developing a system that would ensure successful business activity in the hospitality sector of Big Yalta. It has in focus and evaluates institutional factors of business activity development as well as resourcing of the hospitality business in the region. The study...
Proceedings Article

The Analysis of Strategic Management of Fajar in Increasing Corporate Income

Ruslan Ramli, Yusmanizar I.B. Hernald
PT. Fajar Media Koran is a company that manages the newspaper business. This study aims to describe the internal and external conditions of the company which has problems with income downward trend and corporate organization structure. SWOT analysis and TOWS matrix are formulated as an alternative strategy...
Proceedings Article

Contextual Embeddedness of Organizational Routines’ Replication ----Perspective on Specificity of Business Unit

Yan-Liang Chen, Nan Ren
Replication of organizational routines, as a kind of value-creating strategy, is getting extensive attention of academe, while “replication dilemma”, which is called the interaction and gaming between new context and existing routines, induces inefficiency or even failure of replication, and then becomes...
Proceedings Article

Analysis of Student Satisfaction on Academic Services ISO 9001: 2008 Certified

Dessi Susanti, Rose Rahmidani, Armiati
The output of this study was a portrait of student satisfaction toward academic services of Faculty of economics, Universitas Negeri Padang, with ISO 9001: 2008 certified. Data was collected by using questionnaires. This study used a quantitative design with survey method. The conclusions of this study...
Proceedings Article

Problems and Countermeasures of Bike-sharing Tourism in China

Zheng-Ke Yang, Kai-Ling Dong, Xue-Mei Zhang
Bike-sharing has developed rapidly in China,it’s not only convenient for the citizens but it also has quietly infiltrated into the tourism market at the same time.It has gradually become a new and fashionable way of travelling.In this paper,the authers analyzed the characteristics of bike-sharing tourism...
Proceedings Article

The Impacts of Intellectual Capital and Anti-risk Capability on Corporate Value: A research based on listed constituent stock

Hongyi Zhang, Xingyu Wang
Intellectual capital is an extremely important non-financial intangible asset owned by the company. Anti-risk capability refers to the ability of a company to integrate its own resources against external risks in the face of uncertainties. Intellectual capital is the driving force for corporate development,...
Proceedings Article

Consumer Perspective on Conventional vs. Islamic Fashion E-Commerce: An Empirical Study

Salma Amelia Dina, Sri Rahayu Hijrah Hati
The Muslim population is currently being underserved in the conventional marketplace; however, Muslims are enthusiastic to purchase products that are acceptable to their lifestyle, especially fashion products. The current study compares the perception, attitude and intention of the Muslim consumer with...
Proceedings Article

Human Capital Investment and Its Role in Encouraging Inclusivity in East Java

Visi Saujaningati Kristyanto, Tri Wahyudi
Currently, inclusive growth is a key issue in economic development. Inclusive growth encourages individuals to access education, health and other components that promote better living standards. In East Java, despite high economic growth, the income inequality level is also relatively high. Therefore,...
Proceedings Article

Small Industry Resolution Growth Through the Readiness for Using Android Technology in the Industrial Revolution 4.0

A. Eliyana, M. Mashud, A.R. Sridadi, R.J. Sunarsono, E.S. Pradikta
Industrial Revolution 4.0 as the stage of technology influences many sectors include financial sectors like small medium enterprises. This study aims to discuss some significant SMEs’ variables and explore the readiness of small industry sellers to the new way of marketing such as the use of android...
Proceedings Article

An Overview of How Service Evaluation Affects Performance (Study in the Investment and One-Stop Integrated Services of the Mentawai Island District)

Amir Ahmari, Aldri Frinaldi, Syamsir
To support the duties and functions of the Licensing Services, Mentawai Island District formed The Investment and One-Stop Integrated Services as an outline in Regional Regulation Number 8 of 2016. In four years of carriying out its duties, it turned out that it had not been as expected. Therefore, an...
Proceedings Article

Circulability of Medicines in Russia: Historical and Legal Retrospective

V I Panfilova, E V Safronova, V B Turkutyukov
The article analyzes legal aspects of circulability of medicines in Russia. The medicines may be freely alienated or may pass from one person to another, if they have not been withdrawn from circulation or restricted in the circulation. These medicines are freely available for purchase without a prescription....
Proceedings Article

Digital Educational Technology in a Higher Education Institution

V.B. Dzobelova, S.L. Yablochnikov, O.V. Cherkasova, S.V. Gerasimov
Digitization is becoming a global trend in the development of society. It’s a process that is based on the conversion of information into digital form and leads to an increase in the efficiency of the economy and an improvement in the quality of life. Due to digitization, new conditions for the development...
Proceedings Article

The Influence of Technology Factors on Retail 4.0 Adoption in Malaysia

Poorni Sakrabani, Teoh Ai Ping
The younger generation, i.e., Gen Y and Gen Z, would make up 67% of Malaysia’s population in 2019. They are technically savvy and have huge spending power. Since this young generation is attracted to novel and exciting shopping experiences, Malaysian retailers should entice them by incorporating Retail...
Proceedings Article

The Influence of Consumer Psychology on Consumer Finance for College Students–Based on the Survey in Yunnan Province

Yili Hu, Ye Chen, Xiaoyu Chen
This paper discusses the factors that hinder the rational, healthy and sustainable development of consumer finance in college students from the chaos of “campus loan”.From the optimization and improvement of these factors, the solution measures are put forward.This paper finds that the shaping of college...
Proceedings Article

The Analysis of Motor Vehicle Insurance Claim Reserve Using Robust Chain Ladder

Desnu Anggara Suwardi, Yogo Purwono
In a non-life insurance business, an insurer often needs to build up a reserve to ensure the company can fulfill its obligation. Chain ladder is one of the most widely used methods in claim reserving. However, the chain ladder method is very vulnerable to an outlier. This study focused on claim reserving...
Proceedings Article

Research on Northeast Sichuan Under the Background of Rural Revitalization

Hanfang Xiao, Wei Wu
If the country wants to revitalize, the countryside must be revitalized. Under the background of the continuous deepening implementation of the national rural revitalization strategy, it is necessary to accelerate the development of rural revitalization industry and drive the rapid improvement of rural...
Proceedings Article

Event Tourism for Promoting the City Development

Progress and Prospects

Andriani Kusumawati
The importance of events for urban development is discussed by many experts. This paper emphasizes the economy impact of event tourism industry for local communities. In this article, some cases from the literature of event tourism and their findings were reviewed. This paper examines the important factors...
Proceedings Article

Analysis of Macroprudential, Monetary and Fiscal Policy Interventions to Maintain the Economic Stability in Indonesia

Hari Setia Putra, Jemi Juneldi
This study aims to analyze intervention of macroprudential, monetary and fiscal policy to maintain the economic stability in Indonesia. The data is used in monthly form from January 2012 to December 2019. This study uses the Vector Error Correction Model (VECM) because in the VAR model there is cointegration...
Proceedings Article

Analysis on the Relationship Between Cause Marketing and Brand Loyalty

Yanzhong Yao
Cause marketing can help a business to build a good corporate image and increase social responsibility. Therefore, it is a long-term mutual promotion of marketing means. The project is going to determine the relationship between cause marketing and brand loyalty by analyzing the data from the questionnaire...
Proceedings Article

The Role of Personnel Audit in International Business

Anna Yanovskaya, Elena Kamyshanchenko, Sherbek Khaitov
International business is not possible without an effective management system. Despite the influence of the global trend towards digitalization, the main role in the implementation of the business strategy is assigned to the staff. This article considers the main approaches to personnel management and...
Proceedings Article

Blended Learning Model Design Integrated with Problem Based Learning and Rehearsal Pairs Practice to Increase Motivation and Outcomes in Marketing Management Course

Ludfi Djajanto, Indrayati, Suryadi
In the era of industrial revolution 4.0, the use of technology and the internet was almost implemented in all fields including education, especially in the learning process. The use of information technology in learning becomes a necessity because it facilitates students and lecturers in carrying out...
Proceedings Article

Model of Factors Impact on the CRM Performance

Pham Thi Thanh HONG, Hoang Van DONG
Customer Relationship Management (CRM) plays a crucial role toward a company. These days, CRM is considered the strategic approach to the most profitable customers. However, to master such powerful tool to develop strong customer relationships, and in turn, to maximize the potential benefits, the company...
Proceedings Article

Research Progress and Review of Water Rights Trading in China

Dan Wu, Xiaoqian Xiang
With the deepening of research on water rights trading in China, the system of water rights market system has gradually been mature and improved continuously. With reference to the existing literature, this paper systematically sorted out the research progress of water rights trading patterns and models...
Proceedings Article

Incremental Labor Output Ratio (ILOR) and Output Growth in Indonesia

Desifitrina, Syamsurijal Ak, Nurlina Tarmizi, Rosmiati Chodidjah S
This research specifically projecting output and predicting economic growth, investment needs, and additional labor by sector using labor and output data (GDP according to business fields at constant prices) during the 2001-2019 period. The analytical method used is a projection of labor based on the...
Proceedings Article

From Belonging to Broadcasting: The Role of Social Identity in Youth-Driven Online Brand Advocacy (Working Paper)

Sabeena Yousuf, Sara Fahim
In today’s social media–saturated landscape, young people are not just passive recipients of brand messaging—they are active storytellers, curators, and advocates who bring brands to life through their digital identities.
Proceedings Article

Improving Decision-Making Tools for the Strategic Management of the Company’s Economic Activities

Kheda Murtazova, Timur Yakubov
Modern conditions for conducting financial and economic activities of enterprises at the present time are distinguished by an aggravation of the struggle, an increase in uncertainty and a high dynamic of factors of the external and internal environment. The active integration of the Russian economy into...
Proceedings Article

A Study of Factors Affecting Consumers’ Behavioural Intention Towards Online Shopping: An Exploratory Study

Saniya Marwah, Radhika Thapar
As e-commerce has grown, the shopping landscape has changed from offline to online, sparking a lot of interest in research about online shopping in recent years. The variety of factors affects purchasing decisions. Here, the term & channel of shopping refers to online shopping; the main aim of this...
Proceedings Article

Social Entrepreneurship Business Canvas Model (Case Study of Andalas Sepakat Unit Waste Bank, Andalas Village East Padang Subdistrict Padang City Indonesia)

Devi Analia
Social entrepreneurship is a form of entrepreneurship that has the concept of business and innovation for social or community interests. Social entrepreneurship is an activity and process to discover, define, and take advantage of opportunities to increase social value by creating new ventures or managing...
Proceedings Article

Quantification of the Brand Effect of Service Sector on Internal Employee Retention

Kuo-Yan Wang, Jing Yu, Chia-Yang Ning
The brand plays a significant role and influence on the internal operating environment of service-oriented enterprises. Employees’ awareness of brand information can form a self-dissemination phenomenon, which is very important for companies to promote internal marketing smoothly and enhance retention...
Proceedings Article

Digital printing helps printers to transform and develop - a study of 8 printers around Beijing, Tianjin, and Hebei

Yuyang Liu, Fuli Li, Delong Zhao, Junru Tao
In the context of the increasingly widespread application of the Internet, the pressure faced by the traditional newspaper printing industry has reached an unprecedented height, this paper through online questionnaires and offline surveys, to Beijing-Tianjin-Hebei neighborhood of the eight printers as...
Proceedings Article

Application Prospect and Economic Analysis of Green Hydrogen in Power System in Western China

Guoshan Yang, Zhengxiong Ma, Peng Wang, Yuhuan Li
Green hydrogen refers to the hydrogen obtained by using renewable energy to decompose water. Because it does not produce carbon dioxide in the production process and achieves zero carbon dioxide emission from the source. It is regarded as one of the clean and low-carbon energy sources with the most development...
Proceedings Article

Research on Enterprise Supply Chain Risk Management under Digital Transformation: from the Perspective of Resilience Enhancement

Yu Chen
In the context of rapid digital transformation, enterprises are facing increasingly complex supply chain risks, and enhancing supply chain resilience has become a key issue for sustainable development. This paper aims to explore the impact of digital transformation on enterprise supply chain risk management...
Proceedings Article

The Effect of Long-Term Debt and Operating Cash Flow on Investment Opportunities

Ardian Prima Putra, Pristin Prima Sari, Johannes Maysan Damanik
This study aims to empirically prove the effect of long-term debt and operating cash flow in the Indonesia Stock Exchange from 2015 to 2017 on company investment opportunities. The analysis applied a quantitative method using IBM SPSS 20. The results of the F-test show that long-term debt and operating...
Proceedings Article

The Effect of Professional Training, Computer Self-Efficacy, and Technology Acceptance Model on Digital Fraud Detection with Audit Digitalization as A Moderating Variable

Betri Betri, S. M. Gumulya, Najmi Najmi, Lana Lutviyah
This research examines the influence of professional training, computer self-efficacy, and technology acceptance model on digital fraud detection with audit digitalization as a moderation variable. Sampling was done using saturated sampling to select the respondents. The respondents in this research...
Proceedings Article

Analysis on the Role of Core Cities in Important Economic Zones in Regional Collaborative Innovation and Development

Yunfei Xu, Xinda Li, Yan Chang
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...
Proceedings Article

Development Model of PTV Curriculum and Learning of DIII Hospitality Study Program with The Professional Advisory Council (PAC) to Produce Professional Graduates

Sang Ayu Made Krisna Dewi Natalia, I Ketut Suarta, Kanah, Ratu Agung Bagus Ngurah Putra
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...
Proceedings Article

An overview of the current situation and problems of elderly labour supply in Heilongjiang Province ---- based on observational indicators of influencing factors

Jiawen Guo
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...
Proceedings Article

Suggestions of Zuoling Ancient City Brand Marketing Based on Consumer Satisfaction Survey

Yuanyuan Shi
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....
Proceedings Article

The Role of Gold as a Safe-Haven Asset amid Diplomatic Turmoil and The Trump Trade War

Wawan Irawan, Wenni Anggita, Yanto Yanto, Ariandi A. Zulkarnain, S. M. Afdal
This study aims to analyze the effect of stock market volatility (VIX), USD/CNY exchange rate, inflation (CPI), and trade war dummy variables on global gold prices during the 2016–2022 period. The background of this research stems from the rising global economic uncertainty during Donald Trump’s administration,...
Proceedings Article

Why Start-ups Fail: Cases, Challenges, and Solutions

Anastasia Kusumaningtyas, Edgar Bolo, Istianah, Steward Chua, Mahendra Wiratama, Nyayu Lathifah Tirdasari
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...
Proceedings Article

Study on the Effect of Wine Culture Capital on Business Performance

Xue-Dong Bao, Yong-Zhong Yang
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...
Proceedings Article

Analysis and Countermeasures for fossilization of Interlanguage

Shuo Yang
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...
Proceedings Article

A Flexible Policy Using Failure Rate to Forecast the Repairable Spare Part Stock out Time

Hui Ming Wee, Kuo Hsing Wu, Daryanto Yosef
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...
Proceedings Article

Research on Digital Resource Evaluation Index System of University Libraries Faced with Purchasing Decision

Ruoyao Shi
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...
Proceedings Article

Idiosyncratic Risk And Asset Pricing

Marselinus Asri
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...
Proceedings Article

Concept of Smart City Governance in Makassar City

Muhlis Madani, Mr. Nasrulhaq
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...
Proceedings Article

Evaluation of cultural creative industry efficiency in Dalian based on DEA model

Xiaonan Fan, Mengmeng Sun
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...
Proceedings Article

Evaluation and Analysis of Curriculum Reform of Organs System from Medical Students' Perspective--Take Qiqihar Medical University as an Example

Changhai Yun, Ying Wang
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...
Proceedings Article

The impact of financial integration on financing innovative development in Sub-Saharan Africa

Tijani Forgor Alhassan
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...
Proceedings Article

Management of Proportionality and Stability of Industrial Enterprises’ Development Processes (Aspects of Marketing and Production Management)

A. V. Rodionov, N. V. Shashlo, Lv. Guanghai
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...
Proceedings Article

A Comparative Study of Labor Markets in Countries along “The Belt and Road”

Yaoli Wang
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...
Proceedings Article

Maritime Ecotourism Management of Pari Island

Adrie Frans Assa
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...
Proceedings Article

Business Behavior in an Islamic Perspective: Case Study of Muslim Woman Entrepreneurs in Ikatan Wanita Pengusaha Indonesia (IWAPI)

Muhammad Nafik Hadi Ryandono, Sesha Ayu Permatasari, Ida Wijayanti
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...
Proceedings Article

Research on the Development Model of Rural E-commerce in the Smart Tourism Environment

Changwei Ma, Chengbing Huang
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...
Proceedings Article

Analysis of Implications Related to New Decision on the Procedure of Double Taxation Avoidance Agreement at PT FM International

Safira Meidiati, Dodik Siswantoro
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...
Proceedings Article

Projecting a Functional Model of Financing Government-Backed Innovative Projects in Small Entrepreneurship

Olga M. Gusarova, Victor M. Kondrashov, Ludmila T. Kiyashchenko, Elena V. Ganicheva
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...
Proceedings Article

A Profit Game — The Law and Economics Analysis on China’s Gene Privacy Problem

Zhou Wenya, Yang Suiquan
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...
Proceedings Article

Brief Analysis on the Causes of Audit Risk of Listed Companies

Sun Mohan
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...
Proceedings Article

Pull Factors Affecting The Jobseekers Decision to Do Urbanization

Syamsul Amar, Ariusni Ariusni, Alpon Satrianto
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...
Proceedings Article

Realising Good Governance Through Legal Principles in Oil Mining Management in Cepu Block in Bojonegoro

Ms Irnawati
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...
Proceedings Article

Research on the Development Strategy of Cross-border Electronic Commerce under the Strategic background of "Belt and Road Initiative"

Suzhen Yu, Xiaoli Huang, Juying Li, Wang Li
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...
Proceedings Article

Potrait of Accountability and Transparency in Local Budget Management by the Regional Government in West Sumatera Province, Indonesia: An Anomaly in Digital Era

Henri Agustin, Fefri Indra Arza
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...
Proceedings Article

Initiating New Regulations on Personal Data Protection: Challenges for Personal Data Protection in Indonesia

Russel Butarbutar
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...
Proceedings Article

Financial Literacy, Risk Perception and Cashless Services

Samadi W. Bakar, Reza Ghasarma, Ahmad Maulana
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...
Proceedings Article

Re-thinking Tax Leakage: Is it the Impact of Public Policy Failure?

Silvi Asna Prestianawati, Sri Mulyaningsih, Asfi Manzilati, Khusnul Ashar
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...
Proceedings Article

Methodological Foundations of Managerial Accounting Policy

I.V. Kalugina, O.N. Tarasenko, A.Yu. Bunina, T.N. Pavluchenko
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...
Proceedings Article

Assessment of the Level of Digitalization of the Economy and Society in Russia

E. Dmitrieva
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...
Proceedings Article

The Status Quo and Analysis of Residents’ Financial Management — Taking Guangdong as an Example

Yu Zeng
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...
Proceedings Article

Application of Distance Learning Technologies in Teaching Practice of Bachelor Students

A.V. Antonova, G.A. Kruglikova
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....
Proceedings Article

Key Performance Indicators for Influencer Marketing on Instagram

Claudia Primasiwi, M. Isa Irawan, Rita Ambarwati
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...
Proceedings Article

A Comparison Study of Bank Efficiency in Indonesia Before and After Crisis in 2008 Based on Data Envelopment Analysis

Cut Nabila Saraziva, Dony Abdul Chalid
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...
Proceedings Article

Research on Nintendo’s Marketing Strategy During the Epidemic

Jialong Liu
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...
Proceedings Article

Analysis on Luxury’s E-commerce and Luxury Bags’ Price During the Pandemic

Ruolin Zhang
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...
Proceedings Article

Analysis of China’s Income Inequality from the Perspective of Opportunity Inequality

Zhengyan Li
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...
Proceedings Article

Local Government Efforts to Attract Tourists to Silokek Geopark Tourism

Zul Azhar, Ali Anis, Hari Setia Putra, Jemi Juneldi
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...
Proceedings Article

Declining Savings: What Influenced Household Savings Rate in China?

Based on Culture and Population Fertility Policy

Zihan Gao
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...
Proceedings Article

Dynamic Linkage Between Oil Price and Alternative Energy Stocks: A VAR Analysis

Shafeena Ali, Krishnan Mahadevan
This study investigates the dynamic linkage between crude oil prices and renewable energy stock prices in India, while controlling for technological advancements and interest rates. The Vector Autoregressive (VAR) model for weekly data from 2018 to 2024 captures both short and long-run interactions....
Proceedings Article

Halalhub.id: Development of Halal Value Chain (hvc) Ecosystem Based on Digital Platform to Improve Halal Certified Products on Msmes in East Java

Andro Agil Nur Rakhmad, Dediek Tri Kurniawan, Cesya Rizkika Parahiyanti, Wahyu Nur Hidayat
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...
Proceedings Article

Analysis of Product Attributes and Consumers’ Satisfaction on Buying Vegetables Using E-commerce Platform During Covid-19

Condro Puspo Nugroho, Destyana Ellingga Pratiwi, Nunuk Wulandari
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...
Proceedings Article

Blockchain Technology Empowers the Fan Economy: A Value Chain Analysis

Haotian Liu, Kaiyuan Bai
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...
Proceedings Article

Are Formalized Management and Job Transfer the New Solution for the Perfect Fit Between the Street-Stall Economy and the City?

Junyao Chen, Yicun Li, Jingjing Wang, Ranran Gu
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...
Proceedings Article

Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report

Andriani Andriani, Esmeralda Elfaradayanti, Rizky Fadhillah, Mochammad Arif Budiman
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...
Proceedings Article

Modeling Monthly Rainfall in Malang using Long Short Term Memory

Eni Sumarminingsih, Suci Astutik, Nur Silviyah Rahmi, Aqsa Yudhistira Redi, Natasha Aulia
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)....
Proceedings Article

Exploration on the Fusion of Artificial Intelligence and Blockchain

Chongxiao Qu, Lei Jin, Yongjin Zhang, Changjun Fan, Jinqi Chu, Shuo Liu
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...
Proceedings Article

How Organizations can Enhance the Effectiveness of Internal Controls in Response to Changes in the Business Environment Since the Sarbanes-Oxley act: An analysis of the COSO Framework

Heping Zhang
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...
Proceedings Article

Study of the upstream and downstream industries of traditional coal energy and new hydrogen energy to envisage the further sustainable energy development pathways in China

Yichun Luo
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...
Proceedings Article

Energy Saving and Emission Reduction Technologies for Property Management and Sustainable Development Strategies

Lina Huang, Xiao Jiang, Yuchen Yang, Zhixiao Ye, Chao Han
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...
Proceedings Article

Research on Credit Evaluation of Listed Companies in Science and Technology Sector Based on SVM

Su-juan Xu, Mu Zhang
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,...
Proceedings Article

Profitability, Stock Price, Firm Value, Post Pandemic Covid 19

Wiara Sanchia Grafita Ryana Devi, Nugraha Nugraha, Ika Putera Waspada, Maya Sari, Agus Rahayu, Lili Adi Wibowo
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...
Proceedings Article

Research on Innovations of Management Mechanisms under the Background of Shaanxi Free Trade Zone

Peng Zhang
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...
Proceedings Article

Discussion on Selection of Accounting Methods for University-affiliated Hospitals

Lu-Lu Ma
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...
Proceedings Article

Investment Trends of Latvian Pension Funds After the 2008 Financial Crisis

Jekaterina Jefremova, Iveta Mietule
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...
Proceedings Article

Spiritual Intermediation in Islamic Microfinance: Evidence from Indonesia

Besse Wediawati, Rike Setiawati
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)...
Proceedings Article

How to Assess the Sustainable Growth of Non-listed SMEs: Based on Factor Analysis Model

Jingxian Liu, Yingyu Wu
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...
Proceedings Article

Discussion on Interactive Mechanism of Law Education of Undergraduate Course and Vocational Education of Law

Xuan Gao
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....
Proceedings Article

Resource Projects in Region Economy: Experience of Assessment

N. Lomakina, A. Faiman
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...
Proceedings Article

Analysis on Key Problems of Operation Management of Navigation Buildings in China

Xiaolei Liu, Qilong Huang, Jing Xu, Xuehang Bian
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...
Proceedings Article

The Effect of Transformational Leadership, Discipline and Work Motivation on Employee Performance at West Sumatera BPMP

Devi Mustika Jaya, Erni Masdupi, Marwan Marwan
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...
Proceedings Article

Determinants of Factor That Affect Liquidity Risk of Islamic Banks in Indonesia and Malaysia

Yessi Sasmita Anggun, Ikaputera Waspada
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...