Advances in Economics, Business and Management Research

The article presents the results of studying the adaptability of students to the conditions of digitalization by analyzing the interrelationship between indicators of self-actualization and autonomic status. The study used a software-static complex “Varicard”, which provides a record of heart rate variability...

The aim of this research is to find out the impact of COVID-19 pandemic related to the tourism sector in Bali and the acceleration strategy of Bali’s tourism sector amid COVID-19 pandemic. The research method used a qualitative approach which is descriptive by nature. The data collection used literature...

This study aims to explain the relationship between rural-urban migration and economic growth, further explaining the effect of regional minimum wages on rural-urban migration, labor force participation rates on rural-urban migration, government spending on economic growth, and human capital on economic...

This research discusses the influence of online customer experience and perceived risk on online purchase intention in Indonesia. This study has nine variables: online customer experience, product risk, financial risk, privacy risk, security risk, time risk, social risk, psychological risk, and online...

The “fans” group has attracted much attention due to the current social platforms and some fan culture. College students have some common and typical fan behavior, are deeply influenced by some fan culture, and usually have extraordinary consumption behavior. This paper focuses on college students’ consumption...

Research purpose: The purpose of this research is to investigate the relationship between foreign direct investment (FDI) and environmental quality in Southeast Asian countries from 2000 to 2020, exploring how FDI contributes to environmental changes and CO₂ emissions, while also assessing...

The research aims to analyze the relationship between Capital Buffer and Revenue Diversification affecting Banking Stability in Indonesia. The focus is on commercial banks from 2015 to 2022, involving 62 listed and non-listed commercial banks, excluding Sharia Banks and Regional Government Banks (BPD),...

Economic growth is one of the important requirements for sustaining a region’s economic prosperity. Since population growth continues to increase, additional income is needed every year. The rising total output (goods and services) or Gross Regional Domestic Product (GRDP) each year is evidence of this....

Special Interest Tourism (SIT), such as birdwatching tourism, is gaining popularity worldwide. Dihing-Patkai National Park, located in Upper Assam, is becoming a popular destination for birdwatchers and photographers. Literature surveys consider birdwatchers among the most educated segments of different...

Against the backdrop of the digital economy, intelligent auditing has emerged as the core direction of digital transformation in the auditing industry. The homology between accounting and auditing provides a natural cornerstone for the construction of the intelligent auditing system. Existing research...

The article is devoted to the analysis of the growing trends in the sustainable development of the tax system of Kazakhstan in an unstable economy. The theoretical prerequisite is the lack of uniform methodological and methodological approaches to the definition, as well as to the formation and organization...

In recent years, with the substantial growth of China’s economic power, the government has actively promoted the “going out” strategy, encouraging a growing number of Chinese enterprises to participate in cross-border mergers and acquisitions. Through these mergers and acquisitions, companies can not...

Environmental regulations can force industries to undergo digital transformation, regulate market order, and lay a solid institutional foundation for the high-quality development of the digital economy. Based on the panel data of each province in China from 2011 to 2022, this paper uses the panel threshold...

As an important driving force for the digital transformation of enterprises, digital scenarios have become the main fronts for innovation and change among enterprises. However, the lack of innovative guidance methods in corporate practices has constrained the scope and degree of scenario innovation....

The Covid-19 pandemic has an impact on wedding organizer services, many business actors have suffered losses due to the cancellation of wedding service bookings, the retreat of wedding reception events to a reduction in the number of guests so that they experience a decrease in sales turnover, amid competition...

With the rapid development of blockchain technology, new forms of illegal fundraising crimes are exhibiting distinct characteristics from traditional illicit fundraising practices. This paper takes the typical features of new illicit fundraising in the era of blockchain as a starting point and delves...

Population plays a crucial role in the advancement of Chinese modernization. High-quality population development constitutes the core essence of high-quality development, while a young population serves as a fundamental, comprehensive, and long-term strategic element of our nation’s progress. The adage,...

This paper discusses the impact of digital economy development on the level of industrial synergistic agglomeration and the mechanism of its role based on the panel data of 110 cities in the Yangtze River Economic Belt from 2011-2019. The results show that: (1) The development of digital economy in the...

With the advent of the era of artificial intelligence and big data, the intelligent quantitative trading derived from the combination of artificial intelligence and quantitative trading has gradually become a new trend in stock investment. This paper reviews the application of artificial intelligence...

This study examines the performance of the Fama and French five-factor model (FF5) in various industries. The analysis encompasses a comprehensive period from January 1990 to February 2023, encompassing 17 distinct industry portfolios. By comparing FF5 against other prominent asset pricing models such...

Organizational citizenship behavior (OCB) in organizations has proven its important role by looking at the many studies on various aspects to predict OCB. Seeing the shortcomings of some previous research models, which only examine the direct effect, this study wants to examine the role of motivation...

The main objective of this study is to identify factors that can influence green purchase intention in the decision to use renewable energy for PLTS. The research design used in this study is a causal design to explain the causal relationship between variables through hypothesis testing. Theory of Planned...

International cooperation in carbon trading aims to foster effective collaboration and knowledge sharing among countries and regions to address the challenges of climate change. This paper explores specific pathways for international communication and cooperation in the field of carbon trading, including...

This study aims to analyze the effect of profitability, leverage, and market value on income smoothing in Coal Mining industries listed on IDX. An important information for investors is profit and loss performance. Profit gives a signal that the company’s performance is in a positive trend so that it...

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) performance on the stock volatility of companies operating in Indonesia’s blue and green economy sectors. Using a quantitative approach, the study employs a Multivariate Regression Model to assess how ESG factors influence...

As one of the business units of A-University, XYZ should be managed based on appropriate managerial principles and apply Smart Eco Bioproduction. This study was conducted to understand the workload and managerial implications needed to increase employee productivity. The method used in this study is...

With the deepening of Chinese reform, the financial risk has become a big problem of banking industry. To choose effective means to identify and measure such risk of Chinese banking industry is of great significance. As an emerging field of management, organizational immune theory applies the theory...

This article presents results of surveys on willingness of the employees of Polish companies to providethe management with warning information on phenomena or occurrences that could cause a serious crisis or the company's collapse. It should be emphasised that the surveys were conducted in conditions...

The movement of education quality improvement through school reform by creating a superior school paradigm design and new student acceptance model (PPDB) has a strategic position to condition the school to keep abreast of developments and changing times, so as to have the ability to adjust the new paradigm...

With the development of Internet, digital technology, anatomy teaching faces a new problem. In order to adapt to the development of medical education and the transformation of medical model, strengthen the cultivation of undergraduate students learning ability of human anatomy, we conducted a "blended...

The aim of this research is to examine and find out the influence of destination, transportation and tourist satisfaction on the loyalty of the tourists visiting Lake Toba both partially and simultaneously. The population in this research is all the tourists who visit Lake Toba in 2015, and the number...

Chinese government put forward "to explore the development of vocational colleges with the system of joint stock and mixed ownership". It provides a strong guarantee for further enriching various forms of the mixed ownership and improving the quality of personnel training in vocational colleges under...

Increasing the number of middle class coupled with the decline in prices of goods and services due to decreasing inflation rate, will be directly proportional to the increase in purchasing power of society in general. The increasing effect of purchasing power is believed to change consumer behavior....

This paper deals with the sector of a regional economy that is related to local population’s activity. This sector is considered ‘embedded’ and can be characterized by the share of personal income derived from entrepreneurship and property ownership. The importance of intellectual types of activities...

Urban tourism is going to be an important tourism activity in the world. Pekalongan, a small city in Central Java, is famous for its cultural heritage. One of the areas which is potentially developed to be a tourist destination is Kampung Sumbawan. The purpose of this paper is to find out and suggest...

At present, there are many problems in the cultivation of China's tourism management talents. Therefore, this article proposes many measures, such as positioning accurately, creating a distinctive brand of tourism management disciplines, designing scientifically syllabus and curriculum, advocating open-door...

This research aimed to analyze the Influence of Performance of the apparatus of Local Government, Regional Financial Management, The System of Internal Control, Implementation of Government Accounting Standards, Parliamentary Supervision, and Organizational Culture Implementation of Good Governance....

This paper takes Shanghai-Shenzhen A-share listed companies as research samples from 2010-2018, and empirically tests the impact of religious culture on the level of corporate risk-taking. The study found that religious culture is negatively correlated with the level of corporate risk tolerance. The...

This paper made an investigation on college students’ individual cognition on their employment ability and self-employment ability from gender difference point of view based on the employment status questionnaire on graduates from colleges and universities of China in 2016, in combination with their...

The aim of this study to determine the effect of the socio-economic and demography aspects which includes household heads’ education level, business status, and household size to household consumption pattern of small businesses. The study population was the entire household of small businesses in the...

Recently, the number of discarded clothes is growing sharply in China. This study explores the factors that might influence the recycle behavior of college students by structural equation modeling. Then we establish the structural equation modeling to study the multivariate coupling relationship between...

This paper analyzes some of the current models of planning the technical impact on technical systems. Consider the group of mathematical models of changes in the state of the diagnosis object based on statistical methods recognize signs of states of the objects of diagnosis, in particular, on the methods...

The objective of this study was to examine the influence of entrepreneurial orientation and operations strategy towards business performance through intermediaries which market orientation as an intervening variable or not. This study used a quantitative approach which focused on proving the hypothesis...

The constitution in all countries can almost be said to have reflected the division of legislative, executive, and judicial powers. The idea of separation of powers is the idea of Monstesquieu which teaches the importance of the separation of powers in a country. The State Administrative Court as one...

The article deals with the issues of digitalization of energy enterprises as representatives of one of the most important sectors of the Russian economy, which determines the possibility of developing other spheres of the national economy in order to ensure the economic security of the Russian Federation. As...

The popularity of an insurance product depends on many parameters, but the most significant of them is the quality of the service provided. Insurance services are related to financial services and are complex enough for the population to understand the specifics of their provision and, as practice has...

Legal protection can be interpreted as protection by law or protection by using institutions and legal means. The law in providing protection can be through certain ways, including by making regulations and enforcing. The number of patients with Filariasis in Indonesia is increasing every year due to...

The Belt & Road Initiative that was introduced by President Xi Jinping has received numerous attentions from the governments, business organizations and individuals from different countries. However, even though it is believed that Chinese companies will be the big winners from the Belt & Road...

The subject of the study is the problem of organizing internal control in budgetary institutions. The article discusses the theoretical issues of the formation of the system for internal financial control carried out by budgetary organizations of our country. The relevance of assessing the effectiveness...

This study aims to identify the variables that form the intention model of using the Grab Health application during the Covid-19 pandemic. The Covid-19 pandemic forces individuals to spend less at drugstores and pharmacies so that health product shopping applications have the opportunity to gain abundance....

Shear wave velocity of soil layer is a key parameter in the numerical simulation model of ground motion for various sites. For three-dimensional model, the cost of direct measurement of shear wave velocity is high. It is a common method to estimate the shear wave velocity based on the depth shear wave...

Discussions on village innovation have become the most recent topic. Village innovation is a great hope for social change that encourages community welfare. The creativity of the village government requires the support of other entities that produce a large force for change. Collaboration between actors...

Luckin Coffee, as one of the most successful marketing cases in China or even the world, break the fastest IPO record in China in 2019. However, the recent fraud has led to the great attention, fear of the reliability and value of Chinese stock market. This paper analyzes the fraud of Luckin Coffee,...

In this paper, the impact of oil price shocks on the stock exchanges of Asian Countries – Saudi Arabia, Singapore, India, Pakistan, Philippines, Thailand, Indonesia, China, Taiwan, South Korea, Japan, and Turkey – was examined through the GARCH BEKK method. For the research, daily data from the stock...

Tax aggressiveness is an action designed to reduce taxable income. Avoidance is done through tax planning. This study aims to analyze indications of tax avoidance with the tax aggressiveness model. Measurements are made by proxy for the abnormal book-tax difference. The way to measure it is by connecting...

Heat sources such as geothermal brine, biomass, and other waste heat sources have the potential to be recovered. Organic Rankine Cycle (ORC) plants can use to convert low-temperature heat sources into electrical energy. Working fluid selection for a simple system of the Organic Rankine Cycle plant is...

Currently, preferential taxation policies have become an important administrative method for local governments in China to stimulate and promote economic development. Good and bad local tax preferential policies aim to promote GDP growth, often at the cost of deviating from the taxation rule of law....

The COVID-19 pandemic has caused many businesses to experience failure and close down. However, there are a lack of studies that examine how business owners experience the five stages of grief as their business venture fails and is forced to close. The current study therefore proposes a conceptual framework...

When it comes to the promotion of goods that move rapidly (FMCG), consumer behavior is crucial. Numerous variables impact this behavior, and in the worldwide world of today, the requirements and tastes of customers change with time. Given that this sector has a big impact on India’s GDP expansion, it...

This study focuses on users’ purchase intention toward green financial products, aiming to address the predicament of activating the demand side and existing research gaps. It explores the formation mechanism of purchase intention under the influence of information transparency, green brand trust in...

The Flexible Job Shop Scheduling Problem (FJSP) is a core challenge in manufacturing optimization under dynamic disturbances and energy constraints. This paper proposes a hierarchical deep reinforcement learning method for dynamic energy-efficient scheduling. The framework decomposes decisions into two...

This study aims to analyze the effect of diversification and transfer pricing strategies on tax expense (empirical study of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2022 period). Purposive sampling was employed as the sampling approach for this investigation,...

Tangerang City is a city that has used technology to implement e-government in order to achieve good governance. Several applications have been developed to aid in community service. With the development of these various applications, it is easier and faster to provide services without meeting in person,...

As an important part of fiscal policy tool, tax incentive plays a key role in breaking down market segmentation, promoting factor flow, and optimizing resource allocation. This paper analyzes the mechanism of tax incentive in promoting fair competition in the market, stimulating innovation momentum and...

With the rapid development of artificial intelligence (AI) technology, business information systems (BIS) have become increasingly important in enterprise management. This paper explores the application of AI in BIS and, through an analysis of optimization strategies, proposes methods for using AI to...

This study investigates the relationship between human capital and the performance of Islamic banks in Indonesia, Malaysia, and Thailand. Our investigations collect data that we process and accumulate nationally from all Islamic banks listed on the stock exchange and report annual financial statements...

In recent decades, environmental protection has been a topic that the world has been working hard on. In the field of finance, companies can play a vital role in environmental protection. This paper will start from the research on the degree of CEO greed, and then explore the degree of its impact on...

Due to the spatial liquidity of green finance, the level of green finance in the local area will have an impact on the level of green finance in its neighboring areas; Furthermore, when the level of industrial structure upgrading in a certain region is high, neighboring areas will imitate the level of...

As a typical macro-extreme shock event, the COVID-19 pandemic has a significant impact on global financial markets. Based on the Markowitz model, this study compares and analyses the changes in the effective frontier and the minimum variance frontier of assets before and after the epidemic, aiming to...

The government uses the minimum wage system as a policy tool to intervene artificially in the labour market, thereby guaranteeing that low-wage workers in the sub-labour market receive a salary that meets a minimum standard of living. The community has widely discussed the impact of the minimum wage...

In every operational activity of an organization, whether a business or public/government organization, there is no escape from control activities. One form of control in government organizations is through the Government Internal Control System (SPIP). One of the primary benefits of SPIP is to prevent...

Village leadership’s perception of establishing a productive society, associated with the widespread formation of local potential-based economic institutions, has resulted in the development of a well-developed Village Owned Enterprise (BUMDES). The purpose of this study is to demonstrate how the management...

Based on the relevant data of 31 provinces and cities from 2016 to 2020, this paper adopts the green GDP accounting model, establishes a model from the perspective of green input-output, discusses the relationship between green fiscal and tax input and green GDP output, analyzes the impact mechanism...

After financial fraud is exposed, companies usually take "self-rescue" measures positively to minimize economic losses and repair the reputation of companies. According to the financial fraud of Luckin Coffee, this article conducts a long-term tracking analysis of quarterly financial statements...

The general increase in coffee prices in the Chinese market is mainly caused by the coffee bean supply crisis. This paper explores the global shortage and delays of coffee beans, which can be explained mostly by natural disasters, transportation crises, and labor shortages. This paper also analyzes the...

While the pandemic placed extreme economic challenges, the tourism industry seeks disruptive adaptations by generating digital innovations that provide fertile ground in this global crisis. This article examines how digitalization has a subversive impact on the tourism and hospitality industries by exploiting...

Education music education value, for a long time is not easy for people to understand. Multiple structure theory of contemporary American psychologist Gardner for us to explore and examine the value of music education in educating people to provide a new perspective. The theory that human intelligence...

An effective flocking algorithm for multi-agent systems is presented. A type potential function is introduced for avoiding agents' inner collisions, and makes them formulate an -lattice pattern. The potential function creates a virtual force is only effective when the distance between two agents is beyond...

Scientific assessment items for Crop Variety Comprehensive Value are very important to promote the transformation of agricultural scientific research, enhance the ability of science and technology innovation, and promote seed industry system reform. The evaluation index system of comprehensive value...

The main aim of this research is to determine the impact of tourists' visit number on the regional own revenue in West Java Province. This research used descriptive and verivicative method. The data was collected by using documentation study technique. The research used the annual data that is published...

With the development of modern industry and the prosperity society, our living environment has been getting worse. And people have to rethink about their actions. In order to make the sustainable development come true in the harmonious environment, society put higher requirement about the enterprise...

The main historical stages of education development, its features at each stage and its role in youth’s socialization are considered. Within the framework of sociological knowledge, education is viewed as a social institution that performs economic, social and cultural functions in society. However,...

This research is in the background by base of flexible level of student during a process of learning, which is still happening in the field. Base responsive level of student can be seen as the result of economic test value class XII IPS Year lesson 2017/2018. The purpose of this research is to know the...

With the rapid development of China's economy, the demand for accounting professionals has increased, and the demands for quality of personnel training has increased. The function of accounting is transforming to value management and risk control. Accompanied by this transformation is the increasingly...

This study examines the relationships among differentiation strategy, market competition, and earnings management. This study focuses on real earnings management used by many companies to manipulate earnings. We perform cross-sectional regression for each manufacturing sub-sector and year where there...

This paper adopts a forecasting method to shed light on efficiency of the US stock market using the S&P500 index in the past 30 years. Daily data is grouped into 30 subsamples. The modified Diebold-Mariano (MDM) test is used to compare the forecasting performances of the random walk model and the Autoregressive...

The formulation and implementation of the national policy for the development of the western region and the promotion of “The Belt and Road” construction have provided strong support for the introduction and output of English talents in the northwest minority areas, and prompted the sudden increase in...

The Chinese economy is in a new situation of "speed shifting." Innovation is the new engine for China's economic development. This paper divides the internal situation of the organization into two dimensions: centralization and departmental collaboration. It uses the two indicators of product innovation...

The relevance of the formation of new high-tech markets for the transition of the region to an innovative development model is determined. A multisectoral development model focused on “smart" specialization technology has been used as an instrument of formation. Criteria for choosing priority markets...

Under the background of globalization and digital convergence, the media integration and industrial transformation are the new outlets for the entertainment industry in the wave of future. With its extraordinary integration of upstream and downstream industries, S.M.Entertainment from Korea has become...

China's stock market has been in existence for nearly 30 years since its inception, and there have been many problems at the same time of rapid development, such as frequent skyrocketing and imperfect regulatory systems.The issue of stock market validity is one of the focuses of scholars.We use the random...

Laos became a important cooperative partner under the One Belt And One Road (OBOR) strategy based on the good –neighborliness and friendship. In this paper , through the framework of bank system in Laos , analyzed the existing problems in financial opening and cooperation between China and Laos.

Taking the Changbai Mountain Nature Reserve as the research area, based on the theory of modern disaster risk, the comprehensive use of GIS spatial analysis and disaster risk assessment mathematical methods, quantitative assessment of the risk of collapse disaster in Changbai Mountain area. Remote sensing...

Through the A company footwear assembly line for field research, we find that there are lots of problems in the assembly line, such as a large number of work-in-process inventory , the process of assembly line is imbalance and many other issues. We choose one of the needle car assembly line and analyzes...

Governments, consumers, and investors are increasingly pressuring companies to be truly open on the economic, environmental and social impact of their business. Many companies publish nonfinancial reports, also known as corporate social responsibility (CSR) or environmental, social, and governance (ESG)...

As an important research field of brand equity theory, brand extension theory has been extensively studied by scholars all over the world, and has become an important strategic tool widely used by enterprises. Brand extension has been introduced into China since the mid-1990s. It has experienced a rapid...

The role and value of multinational corporations in the processes of economy globalization and their influence on the level of economic security of the country are explored in this article. Main threats which arise in the course of activity of multinational corporations (multinational corporation) in...

Under the background of the new era, the needs to cultivate first-class talents in the higher education of our country are increasingly urgent. However, for a long time the reason why we haven’t been able to cultivate high-quality talents who can meet the needs of social development is that we are teaching...

Syariah Enterprise Theory in principle is a concept that explains the disclosure of Corporate Social Responsibility vertically and horizontally, in the Islamic concept called habluminnallah and hablum minannas. This study aims to interpret corporate social responsibility disclosures in the perspective...

The process of universal digitalization inevitably changes the structure of employment of the population. Knowledge and skills in the information technology field are necessary for successful lives and careers in the digital society. In the article need of forming of digital skills is proved, the program...