Advances in Economics, Business and Management Research

In this paper, we consider the methodological aspects and the results of the analysis of the cost of production of growing and fattening cattle, taking into account the direction of development of livestock using a set of statistical methods for a long period of time. The article analyzes the cost structure;...

In the Industrial Revolution Era 4.0 all countries must face increasingly fierce competition from the flow of goods/services, labor, and capital. Exports and investments are the keys to national economic growth. All of this will affect the amount of national income, which will determines the size of...

Tax evasion is one of the problems existing in every country in this world, has a negative impact on a country’s economy; is classified as an illegal act, it is an attempt to avoid tax payable by violating tax laws. Indonesia is a country that includes the world top ten countries with the majority of...

Building community engagement involving consumers, business actors, farmers and others stakeholders as part of marketing strategy for creating value co-creation has become a phenomenon for increasing sustainable consumption. In order to address the issue, this paper proposes a community-based action...

Based on the qualitative comparative analysis (qca) method, this paper studies the conditional configuration of Chinese energy companies to achieve high performance and avoid low performance from the aspects of independent R&D investment, human capital, enterprise scale and regional institutional...

Promoting national innovation is the inevitable choice for the country to win in the new industrial revolution. By analyzing the mechanism of the role of Protestant ethics in promoting the improvement of national innovation, it is concluded that the Protestant ethical spirit has an impact on the promotion...

Precision is a national strategy for poverty alleviation, is a key step for a country towards achieving common prosperity and socialist modernization, in which not only is the work of the government and the masses, enterprises should also undertake the social responsibility. On the one hand, enterprises...

E-commerce business in Indonesia is growing rapidly along with the development of digital technology software innovation. This encourages e-commerce business to develop their business strategy. IMC, Integrated Marketing Communication (IMC) plays an important role in building e-commerce brands. The purpose...

The goal of this analysis was to ascertain the financial output differences of traditional banks and Sharia banks throughout 2014-2018. The collected data in this analysis were secondary data from the financial statements issued by Bank Indonesia. The sampling methodology used in this analysis was for...

Consumers are very critical in making purchasing decisions and they are greatly influenced by the brand, the price level, and how the companies promote their products. The lifestyle has a change that is marked by the emergence of new trends that are utilized by SMEs as their business fields. The purpose...

This study aims to analyse empirical studies regarding about the probability of women focusing on taking care of the household or remaining in the labour market after marriage. The method used in this research is descriptive method and explorative method from various literature reviews. Information obtained...

The global tourism industry is aware of the significant development of Halal Tourism, both supported by practitioners and researchers. The support from these two perspectives gives rise to strategies to develop Halal Tourism product services based on Islamic Law (Shariah Law). One form of supporting...

With the rise of China, China has begun to play a more important role on the world stage, and the resulting competition between China and the United States has also become a worldwide concern. This article discusses the four directions of the US-China Trade War, the South China Sea issue, the Taiwan...

Aquaculture presents an alternative food security solution, and in Indonesia, the industry is rapidly expanding due to abundant natural resources. Indonesia is a significant player in aquaculture production in Southeast Asia, ranking third globally after China and India. In 2019, Indonesia also joined...

The breath-taking pace of advancements in information technology has reflected profound transformation in the way firms operate. Artificial Intelligence (AI), a novel technology, is fundamentally modifying corporate operations; as an outcome of these advances, Human Resource Management (HRM) has undergone...

In recent years, the Property and Real Estate sector has faced stagnation and decline attributed to various factors. Dynamic property development regulations and the disruptive presence of Covid-19 have imposed constraints on economic activity, hampering growth within the industry. Businesses in the...

The care economy plays a crucial role in promoting social welfare and economic sustainability, and is drawing increasing attention from economists, policymakers, and industry leaders. It encompasses both paid and unpaid caregiving activities such as childcare, elder care, and healthcare that are essential...

This study aims to analyze the effect of investment and unemployment rates on economic growth in 10 provinces in Indonesia during the period of 2013-2022. The research employs a panel data regression method with a fixed effect model to examine the partial and simultaneous effects between the independent...

After nearly 5 decades of reform and opening up, China is entering a new era now. The traditional way of stimulating economy using massive investment on infrastructures has shown lesser effect in terms of return of interest. In addition, the export and domestic consumption is experiencing challenges...

Financial technology is transforming derivative pricing. This article analyzes Nvidia and SoFi Technologies’ impacts. Nvidia’s AI computing boosts financial modeling, while SoFi’s platform improves derivative pricing efficiency and accuracy. The article outlines challenges and opportunities, analyzes...

CAPM (Capital Asset Pricing Model) is the most important model in modern finance that can be used to: calculate the systematic risk of assets, estimate the expected rate of return on assets, and evaluate the performance of a portfolio. In this study, FTSEALL-Share and UK three-month Treasury bills are...

One of the entrepreneurship programs that have a strategic role in realizing these goals is to streamline the role of business incubators. The purpose of this study is to (1) examine the results of the initial investment needed for a business incubator model to support edupreneurs at UNM, (2) examine...

At present, there have been some problems concerning the talents cultivation goal and curriculum system of the major of equestrian sports and management in colleges and universities. The paper attempts to give an analysis of the talent cultivation orientation, cultivation goals and curriculum provision...

The particularity of unemployment insurance has determined the co-existence of both its positive and negative impact on employment. In view of this, we must attach importance and strengthen the role it has played in promoting employment. The unemployment insurance established in the context of enterprise...

The "flipped classroom" was focused on the organization of self-study pre class and the teaching mode about class teaching. Factors to restrict the practice of "flipped classroom" were analyzed and some methods were put forward to solving it. In the self-study section, teacher arranged self-study tasks...

This study aims to find the implementation of Internal CSR, then exploring the effects of internal corporate social responsibility (CSR) that impact on employee's performance through organizational commitment in hospitality industry. The author used the questionnaires which distributed to the employees...

The article analyzes and compare the selected indicators that characterize the business environment in individual regions within the Slovak Republic. The results show that there are significant disparities between regions and point out that specific measures can contribute to improving the business environment.

This study aims to examine the influence of industrial work practices and student achievement on the readiness of students of class XI Accounting 1 Baleendah 3 Vocational High School, a research method used survey with quantitative approach. Data analysis technique used is Multiple Linear Regression...

Improving public health and increasing life expectancy is the priority policy of many developed countries. The current model of Russian regional economic development aimed at exploring natural resources creates multiple negative consequences for socioeconomic development and public health. The aim of...

In 2018, China's defense spending budget increased by 8.1% and reached 11,069.51 billion yuan. As an important aspect of China's fiscal expenditure, military fiscal expenditure is related to China's national defense and army building capabilities, which affects the international status of China. This...

This article aims to examine the needs for learning devices in budget reporting to improve students' ability in learning. This study used the procedures of qualitative data analysis. The results of the study showed that the learning devices needed include course contracts, syllabi, semester course plans,...

The purpose of accounting information disclosure is to meet the needs of stakeholders for decision-making, which is also the fundamental criterion for evaluating the effectiveness of information disclosure.The specificity of biological assets makes their effective information disclosure complex. The...

This research aimed at proposing the employee’s benefits pay mix for elderly employees in the hotel business. The purposes of this study are to survey the needs for employee benefits of elderly workers in the hotel business, and to suggest the mix of benefit pay plans regarding the needs from an empirical...

The formation of all level budgets is provided to a greater extent by tax revenues of which the justified distribution is the effective functioning basis of the budget system. The Russian model of tax revenue distribution has the following features: First is delineation of powers to the taxes collection...

The article summarizes the results of a study of the level of development of the administration of value-added tax (VAT) in the countries of the Eurasian Economic Union at the present stage, introduces a classification of systems. The following factors were identified as factors in building an effective...

The article deals with the algorithm for managing the formation of investment resources for the reproduction of the main production assets of enterprises, as well as setting the task of determining the optimal structure of financing sources for enterprise projects on the basis of linear programming....

Internet public opinion in the era of big data has "predictability." The government's network public opinion governance is mainly faced with the challenges of public opinion analysis technology, the quality of public opinion data, the lack of publicity and sharing of public opinion data, the lack of...

The public sector is mainly responsible for providing public goods and services to the society. With the rapid development of economy, the public raise a high demands for the efficiency and quality of staffs in the public sectors. However, as far as the present situation is concerned, the efficiency...

Marketers believe that they should treat generations X and Y as two different market segments, including when they offer a fashion product. Islam has strict laws regarding women's fashion: All women should cover their head and body using a veil or hijab regardless of their cohort or age. This study aims...

With the help of the great reform of socialization of college entrance examination English, college English teaching must also make the corresponding reform measures so as to form a comprehensive range of an overhaul. In order to reform and improve college English teaching, we must understand contents...

The objective of this study was to analyze community perceptions and participation in the preservation of Lebak muncang Tourism Village through the diversion of residential houses to homestays. The implementation of this research is based on a descriptive research method with a sample of respondents...

This work is devoted to the development of a formation methodology of “reference” solutions that can be used as a model to compare when conducting a performance audit within the program-target management mechanism. The main attention in the work is focused on the development of a model that allows, with...

The purpose of this study are (1) to analyze the impact of non-cash payment systems on MSMEs sales, (2) to analyze the expectations of MSMEs related to non-cash payment systems, (3) to analyze whether non-cash transactions can facilitate the recording of MSME accounting. Data was obtained through a survey...

This study aims to investigate the relationships between entrepreneurial leadership and innovation and the mediation effects on innovative work behavior. The survey data were based on a sample of 120 employees from 60 Moslem fashion industry sectors in Bandung-Indonesia and analyzed using structural...

Increasing unemployment in high school graduates becomes a special problem. For this reason, a solution is needed to improve the entrepreneurial spirit of students, as a provision for students when they graduate from high school. This research aims at examining the influence of business plan competition...

The results of many years of research in the field of assessing the mutual influence of regions and entities operating within the region are presented. In this article, the authors presented a fragment of a unique development - a methodology for assessing the contribution of a university to regional...

Regulation of tax incentive is regulation issued by the government that aimed to provide easiness in taxation especially for process of subsidized houses ownership by applying the schedular Income Tax at rate of 1% and exemption of Value Added Tax. This paper provides an explanation for schedular income...

OECD is a global organization which aims to prosper their member countries. This study compare the economies of Latin America countries which are included as OECD members and those that are not OECD members. This study aims to analyze the influence of macroeconomic variables in particular, inflation,...

Due to the high technique intensity and large expenditure on R&D, patent always plays an important role in the developing of pharmaceutical industry. With the signing of TRIPS agreement, the new patent system shows a significantly effect to pharmaceutical innovation in developing country. In this...

The article discusses the problems of the development of economies of the world in the XXI century (in the current century), taking into account the impact of the achievement of science and technology, as well as unforeseen circumstances. The factors affecting the economic security of states are analyzed,...

This research aims to examine the linkage among demographic factors, the perceived value of mindful marketing, and the purchase intention of customers of hand-weaving products in Suphanburi, Thailand. The samples of this study were 388 people visiting a community enterprise in Suphanburi. Questionnaires...

Local food development in Indonesia often experiences barriers including the limited scale of exploitation and the extent of sporadic distribution chains that make it difficult to develop. Indonesia is known to have enormous resources related to local food resources. Small-scale concessions that are...

Waiting lines or queues are common in life, we often encounter a lot of queueing systems to wait for service regarding both crowd-based and random. Indeed, queing system is ubiquitous from customers queueing to pay at the supermarket, customers coming to make transactions at banks or customers waiting...

At present, in the era of globalization and the rapid development of Internet services, enterprises are facing the transformation and development of the overall strategic model. For the industry that is closely related to the mobile phone which is closely related to the Internet, it is difficult to find...

Nowadays, more and more tourists choose to use A application and other travel software to book shared accommodation instead of traditional hotels. In recent years, shared accommodation has developed rapidly. This research focuses on the reason of choosing A application. The purpose of this research...

PT Citilink Indonesia is a low-cost airline, with low costs PT Citilink Indonesia provides a simple modern quality service, but PT Citilink Indonesia has Sales Revenue continues to increase. This examine aims to observe the impact of Service Quality on Pricing with Customer Satisfaction, and Reuse Intention...

Since the Reform and Open-up, private-owned enterprises (POEs) contribute dramatic growth to China’s economy. This paper analyzes the importance of private-owned enterprises in China. This paper aims to make all-around comparisons between private-owned firms and state-owned firms by comparing government...

During a pandemic, employees do their jobs in different ways. Not all employees can do their job in the workplace. Some of them have to work from home. In addition, employees at the beginning of their careers who are continuing their studies must also follow their education from home. Conditions like...

The concept of “leadership” has been highlighted. The different styles of leadership like Likert’s Systems of Management, Leadership Grid developed by Robert Blake and Jane Mouton and the Transactional/Transformational model of leadership have been discussed. The influence of gender on leadership has...

This study examines how visitors’ perceptions of visitor management systems (VMS) shape loyalty in sports tourism destinations across South Sumatra and Bangka Belitung. Using a quantitative approach, primary data were gathered from tourists who visited these destinations and analyzed with Structural...

Since early 2020, the pandemic of COVID-19 has been causing significant business disruptions around the globe. The universal working method shifted from office work to a home-stay working approach. Companies face enormous pressure in this situation because their business growth and development are hampered....

Small and medium-sized businesses (SMEs) are among the more diverse groups of business actors operating online. NAH Project is one of the SMEs that use digital business as their model. The brand began to gain popularity among consumers across the country, including Indonesian President Joko Widodo, thanks...

Underpricing may be a phenomenon that always occurs throughout the world, including in Indonesia during an Initial Public Offering (IPO), which suggests that the worth at the time is less than the worth of the shares traded on the secondary market, the difference in price is defined because the initial...

In the context of the deepening commercialization of the global professional sports industry, professional sports clubs are faced with multiple challenges such as intensifying competition, diversified user demands and technological changes. The traditional management system has been unable to adapt to...

With the continuous development of science and technology, the application scenarios of finance are constantly changing, and financial credit in as a specialized credit information service under the conditions of market economy. At the same time, with the arrival of the digital era, the application scenarios...

The issue of illegal employment in Yunnan’s border areas not only disrupts normal immigration control but also poses a significant threat to social stability and security. The covert nature of illegal employment among foreigners demands substantial manpower, resources, and financial investment for effective...

Environmental, Social, and Governance (ESG) factors are increasingly significant in investment decision-making. This study investigates the impact of ESG information in analyst reports on company market value. By analyzing the relationship between ESG information in analyst reports and firm value, this...

Agrotourism is a tourism concept that emphasizes sustainable agricultural operations. The creation and execution of particular agritourism strategies, the development of local business value chains, and government-led tourism marketing are all attributes that have the potential to drive sustainable agritourism....

The sustained competitiveness of industrial enterprises is determined by their ability to constantly innovate their methods, products and services. The article analyzes the innovative activity of individual Russian industrial enterprises and proposes strategic priorities for the innovative development...

Green finance products are needed in the era of post Covid-19. Unfortunately, studies to synthesize, summarize and identify green finance for future research and formulation of policies in the banking sector are rare. This study presents a systematic literature review of green finance of banks in the...

Transmigration program is normally used to improve the welfare and reduce poverty of transmigrants which consist of both Local and Non Local Transmigrants. The objectives of this study are 1) to measure the poverty level of local farmers households and transmigrant farmers households based on their household...

This research examines whether quality investing in Indonesian stock market could generate abnormal return. The quality score is calculated from following criteria: profitability, growth, and safety. From the quality score, we construct portfolio of highest quality stocks, lowest quality (junk) stocks,...

At present, we are in a new era which calls for subjectivity and also generates subjectivity. Colleges and universities, as the institutions cultivating high level talents, should conform to the development trend of the times, pay attention to the subjectivity of the students, attach importance to the...

This paper describes how to use the OEE index to analyze the reliability and efficiency of the production line. The survey provides an indication of machines that generate disturbances in the operation of the system and is based on the three parameters: availability, performance and quality. In the present...

China has paid more attention to the carbon emission of energy consumption, from the outline of the "eleventh five-year plan". As the first major energy consumption province, Shandong province should strictly control carbon emission. This article uses econometrics methods to study the intrinsic relationship...

Urban renewal is an important manner to vitalize urban land during urban development, and an important tool for promoting urban economic development. On the condition of property right privatization, a complex subject is faced during urban renewal process, with high negotiation cost for a small number...

Improving the quality of education is to improve educational services in the form of teaching and learning in the classroom, and technical service of educational operation that brought the climate change in the community, there are several important indic

This study aims to determine the effect of independent commissioner in the composition of the board of commissioner on corporate performance that measured by return on assets. The research object are Islamic banks that listed on the Indonesia Stock Exchange (BEI). In examining the effect of the composition...

The gradual establishment of the plaintiff's subject qualification of the administrative organ provides the realistic possibility for the river leader to be the plaintiff of the environmental public interest lawsuit. But it is far from enough to rely on administrative means alone. As the "general agent"...

This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary...

This study aims to classify risk and derive the best estimate mortality rate for life insurance company PT ABC by using a Poisson regression model. With the Poisson regression model, this study modeled the number of deaths with policy duration, underwriting treatment, extra mortality enactment, and the...

As the modern market economy changes and competition intensifies, companies need to obtain more information if they want to remain competitive. The emergence of strategic management accounting can provide companies with more useful information. Whether or not the strategy can be achieved is not a question...

This study examines the impact of university and internship learning on the relevant outcomes from International Education Standard (IES) 3. The university learning experience in this study reflects the most recent gradepoint averages and experiences of participating students, whereas the internship...

This study aimed to explain the impact of Brand Image, Country of Origin, and Interpersonal Influences on purchase intention. The type of this study is explanatory research with purposive sampling method. Data were gathered from a survey of 118 college students in Malang, using online questionnaire....

Despite the fact that near miss incident plays an important role in the evaluation and improvement of workplace safety, there is limited work on identifying the reasons and providing solutions to curtail near miss incidents at workplace. The current study looks to fill this void by proposing safety-specific...

From the perspective of reputation, this paper takes 545 Chinese listed enterprises from 2013 to 2017 as samples and focuses on the interaction between CSR and performance and the role played by corporate reputation. It is found that there is a significant positive interaction between CSR and corporate...

To investigate the influence of hybrid teaching mode on multiliteracies ability of higher vocational students’, the paper makes the empirical study of English design learning model using Superstar Platform Learning System. It is integrated into design learning concept, which includes three-stage of “before-class...

The purpose of this study is to conduct an internal control analysis of project budget realization based on the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) Internal Control - Integrated Framework. This study is a qualitative case study at a construction company located...

The traditional encryption technology mainly relies on computer or digital signal processor and other electronic devices to achieve, so the speed and cost were restricted. As a result, people began to study more secure and efficient quantum image encryption technology. In this paper, a new method of...

In this paper, the functional properties of the recreational environment are substantiated using the example of biosphere ecological concept and ecosystem’s framework approach for the sustainable development of territorial recreation systems (TRS). In the issue of the sustainable development of TRS,...

Small dairy farmers in Indonesia typically join dairy cooperatives in order to overcome the limited resources in maintaining fresh dairy products, especially milk. The higher the quality, the better the price paid by milk processing companies. This research aims to better understand the uncertainties...

The large number of ready-to-drink packaged tea brands on the market encourages companies to compete for potential consumers through a variety of appropriate strategies. In addition to trying to create a brand image, companies are capable of doing other things such as changing the packaging, evaluating...

The number of reports on Corporate Social Responsibility (CSR) is growing all over the world due to the active position of stakeholders and investors. The purpose of the study is to identify trends and approaches to the standards of non-financial reporting (NFR) for both Western and domestic enterprises....

This paper mainly explains how to explore and propose a maker education model suitable for colleges and universities, how to set up a team of maker teachers, develop teaching resources and establish the first university maker laboratory in Guangdong, and how to offer interdisciplinary creative design...

In the background of the Belt and Road, China get more opportunities to export surplus labors to other countries. However, there are many issues about labor exporting management and administration. As the biggest labor exporting country around the world, the Philippines has exported labors since 1960s,...

Recently, the role of Intellectual Capital is becoming one of the important strategies of the company to develop and grow, enhance it is able to improve the company's value with the utilization of existing resources Intellectual capital is the knowledge that gives information about the company's intangible...

Agriculture is an important factor in the economy of the state of Indonesia, most of the livelihoods of Indonesian society in agriculture. Agriculture in Indonesia has experienced a food productivity dilemma in which there are five problems to overcome in order to produce abundant agricultural products....

The paper analyzes the most important groups of risks in the mining project. Risks have been identified and quantified by relevance and impact using the AHP method. After that, the ranking of the most important phases of the mining project from the aspect of risk was performed. Ranking is done by PROMETHEE...

In recent years, China’s local government debt has grown rapidly, and the accumulating local government debt has become a difficult problem for governments. As society pays more attention to local government debt, it is too high. It has also aroused the concern of the central government and has become...

The opening of high-speed railway will have a significant impact on the accessibility level and economic development of cities along the line. Taking Henan province as an example, this paper analyzes the influence of the construction of high-speed rail network on the accessibility and economic potential...