Advances in Economics, Business and Management Research

This study constructs a five-dimensional index system, including economic structure optimization, innovation-driven, environment-friendly, people’s life improvement and efficient public services, and uses the entropy method to comprehensively evaluate the regional high-quality development index of Jiangsu...

Historically, financial crises have crippled individuals, businesses and global economies; identifying prospective threats accurately can mitigate their repercussions. This paper examines the annual economic statistics in fourteen developed countries from 1870 to 2008. We demonstrate the variations of...

This research aims to influence knowledge of religiosity and ethical judgment, which is moderated by cohesiveness and honesty inaccounting students’ intention to report the condition of friends. This studyis based on the Theory of Reasoned Action (TRA) and the theory of self-justification and moral balance....

This paper will be based on a mature investment market with many investors. The diversity of investment products also provides investors with various kinds of choices. This paper will start from the business valuation perspective and then determine the right investment decision and results. This article...

The rapid evolution of generative artificial intelligence (GenAI) has begun to reshape knowledge creation, information retrieval, and user engagement across multiple domains. Libraries, as institutions responsible for the preservation, organization, and dissemination of knowledge, are uniquely positioned...

This paper examines, who owns authorship rights, humans or AI? based on theoretical prospective and on legal cases studies, by reading between the legal’s lines of authorship in this digital age. The last few years, we’ve stepped into a brand-new era, which called “Artificial Intelligence” this new term...

The low-altitude economy has emerged as a sector of strategic importance for industrial upgrading and innovative applications, with its policy framework playing a decisive role in ensuring orderly and sustainable development. This paper analyzes 40 national and provincial policy documents issued between...

Economic welfare starts from the household’s welfare; then, the households will meet their essential and secondary needs from their daily income. Many factors can determine the level of households’ welfare, such as demographic factors: age, level of education, and gender, and also socio-economic factors....

The article discusses the main problems of the current system of strategic planning in the Russian Federation, existing at the federal, macro-regional and regional levels. The substantive limitations of planning documents, their insufficient interconnection and hierarchy, the emergence of new strategic...

This paper examines the risk-return tradeoffs for major Chinese energy companies—China Petroleum & Chemical Corporation (SINOPEC), GD Power Development, and China Yangtze Power Co., Ltd.—using the Capital Asset Pricing Model (CAPM) to analyze daily returns from January 4, 2021, to December 29, 2023....

Technology has helped in every sector such as business, education, etc. Nowadays artificial intelligence has been implemented in some industries such as medical, agriculture, manufacturing, education, and operation. Artificial Intelligence helps to overcome several challenges in educational institutions...

The presence of technology in life provides the convenience of information for the community. The tendency to integrate data in life brings forth a smart city concept which is a big issue globally. In theory, a smart city develops and manages a city by leveraging information technology to more effectively...

Canned pineapple is one of the main exported commodities for Indonesia processed agricultural products. Moreover, Indonesia is one of the leading exporters of canned pineapples alongside Thailand and the Philippines. The European Union (EU) is an important destination market for Indonesia where canned...

The construction of the economic virtual simulation experimental teaching center is of great significance to improve the students' efficiency of learning economic expertise and promote students ' innovative as well as practical ability.ÿHowever, in the course of construction of the economic virtual simulation...

Studies and research on leadership continue to flourish, and from this emerges various leadership approaches and theories. Most of the leadership approaches and theories developed over the past half century have emphasized the characteristics of leaders. As one of the earliest approaches or theories...

This paper analyzes the international trade status quo between China and 8 South Asia countries by utilizing UN Comtrade data from 2011 to 2015. By comparative advantage and competitive advantage analysis, it studies the industry international competitiveness of the 9 sectors of China and the South Asian...

Employee performance significantly affects the growth and profits of firms in the service firms because of their service quality. This study aims to fill the gap in the literature by presenting an empirical framework delineating how organizational attributes, such as corporate culture, leadership behavior,...

The article considers theoretical and practical aspects of the "open innovations" concept implementation, which is a paradigm of innovations in general. It substantiates the concept's most successful implementation in territorial clusters due to the formation of the agglomeration effect therein. The...

In all countries of the world, small business units form the core of the local economy, and key players in generating value added. In this paper, part of our work is devoted to a theory of State control over private entities and on the behavior of Cameroonian businessmen to constraints imposed by OHADA...

Since there is 100 million people with an income less than USD2.00 per day, poverty considered as a major problem in Indonesia. Microfinance as an important solution in poverty alleviation program, could not yet meet the needs of 500 million poor people to small business credit to improve their business...

With the development of Internet and information technology and increasing number of net citizens in China, e-commerce is now in the ascendant, so does express industry. However, the domestic express enterprises have unsatisfactory services and low utilization ratio in logistics facilities. What's more,...

This study aims to determine how the "Effect of return on assets and return on equity to the stock price on PT.Indocement Tunggal Prakarsa Tbk". This study uses descriptive-quantitative analysis using classical assumption test. Collecting data using secondary data in the financial statements. The statistical...

In many schools, the vision mission just "exist" and not become a guideline especially implementation of learning. The school just execute school routine without knowing the meaning of implementation. This is unfortunate, because the vision and mission is

This paper first analyzes the connotation and composition of the entrepreneurial capacity, points out the disadvantages of the existing accounting teaching based on teaching content of the non-accounting majors’ basic course of accounting and then designs the practical teaching system of accounting according...

The article presents the results of the research carried out in the Slovak Republic's enterprises in 2017. It deals with the application of process management, its tools, procedures, methods and their impact on improving the quality of processes and performance of enterprises measured through ROE. Process...

Cultural diplomacy is not an emerging concept. As early as July 2009, Hu Jintao, then the president of China, proposed to “carry out various forms of foreign cultural exchange activities and spread the excellent Chinese culture.” Culture is obviously symbolic in a certain environment, and art, as a kind...

The purpose of this study was to determine the impact of changes from AMG (academy) to STMKG (the college) as an official school under the Agency of Meteorological Climatological and Geophysics of Indonesia (BMKG) in order to improve the performance of the BMKG organization. This study used a qualitative...

The analysis of territorial development programs for Priority Social and Economic Development Areas (PSEDA) in monotowns shows that some of them are based on the use of the cluster approach to the industry structuring in a town. However, in addition to the possible advantages of using cluster formation...

Research and application of virtual tourism has been rapidly developing in the industrial era 4.0. However, research about perspective of tourist behavior in virtual tourism is still lacking, especially in Indonesia. This research method used is explanatory research with a survey that implemented on...

The article discusses modeling algorithms based on the approximation of innovative dynamics methods. It is implemented using a system of differential equations and functionality to determine the optimal period for the transition of an enterprise system to dynamic development. For this, the equilibrium...

To investigate the effects of exercise and fitness on the four types of well-being (subjective well-being, psychological well-being, social well-being, and realization of well-being) of the elderly. Methods adopt the "Well-being Questionnaire" to select the elderly in Nanchang City as the research objects....

The article analyses the innovative activity in peripheral regions of Russia and Germany. The comparison of the dynamics of the innovative activity in the regions under analysis is made on the basis of the development and grouping of relevant indices. The criteria of absolute and relative innovative...

Global competition requires high speed, accuracy, creativity and consistency to win business through strengthening optimal competitiveness. Choosing the right business strategy create effective business achievements to be able to compete in the face of uncertain and turbulence economic conditions. This...

The annotated article presents methods for assessing the effectiveness of diversification of enterprises, offers a system of criteria and indicators to assess the efficiency of diversification changes that take into account economic, social and ecological effects. An algorithm has been developed, stages...

This study aimed to analyze the effect of IFRS convergence on earnings management with corporate governance mechanism as a moderating variable. Earnings management was measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent...

Service sectors are exhibiting increasing importance in domestic economy and service trade attracted more attentions. China and India, as the top emerging economies, are similar in many dimensions, such as population base, social environment, economic policies, and national development strategies. Therefore,...

Relying on industries and enterprises, the talent training mode serves the regional economy. In this study, a talent training mode which is based on the school-enterprise cooperation and educations of different levels and different directions was carried out on the students of autonomous enrollment....

The article describes the conditions of multicultural education of students at the University. Common global changes, such as globalization, active integration processes, the creation of a single European cultural and educational space, suggest the rapprochement of peoples, strengthening their intercultural...

Concerning with 21st century, there are a lot of changes in the world, the change in many aspect of life like economic, politic, technology and culture. [1] stated that “Technology will increase”. In this new era of 22st century, it is the momentum of the global change called Megatrend. [1] define the...

The article considers small business as a factor of sustainable development of the economy of the islands in the Indian Ocean. The current situation in the region dictates that an entrepreneur is to become one of the central figures of the market economy on the islands of the Indian Ocean. Without a...

This research aims to identify the impact of tourist’s attraction and Tourists satisfaction on revisit intention. The object for this research is Ragunan Zoo at DKI Jakarta Province. Quantitative-descriptive approach has employed in this study. The questionnaire has distributed to 190 respondents. Thus,...

This study aims to prove the existence of an unusual phenomenon in the short-term investment market of Sharia stocks in Indonesia in 2018. The usual phenomenon that is in accordance with the axiom “Risk and Return Trade-off” is “High risk - high return, low risk - low return”, both for total risk, systematic...

Today, the economic development of countries directly depends on the speed of transition to the digital economy. The ability to quickly process and store arrays of digital data increases the efficiency of various types of production from technology development to the delivery of goods and services. One...

Injury caused by the application of physical force can be divided into two main groups: blunt force and sharp force. One of the wounds caused by sharp violence is chop wounds. Crimes with sharp violence that are quite common in Indonesia are theft with violence. Thieves often injure their victims with...

The article studies mathematical models based on the kinetic equation of transfer. We apply these models to assess the dynamics of the employment distribution in the system of small and medium-sized regional enterprises in the digital economy, which is characterized by a shift of entrepreneurship towards...

The banking system is an integral component and destructive force of the state economy. The implementation of new ways and principles of conducting banking business is quite dynamic under the conditions of modern globalization processes. The reform of the banking system is directly accompanied by the...

In recent decades, international diversification has increased the portfolio investment flows to Emerging Market Countries (EMCs). This paper examines why investors diversify in EMCs and what drivers of portfolio investment flow. This paper employed descriptive analysis with a literature review approach....

The study is aimed at the financial risk of Baoshan Iron & Steel Co., Ltd(hereinafter referred to as “Baosteel”), through risk analysis and evaluation of Baosteel’s debt scale, financial leverage and solvency, methods for management of effectively preventing generation of risks are put forwards,...

One of financing programs in Islamic Financial Institutions which is based on mutual assistance is Qardhul Hasan. In Islamic Financial Institutions, one the program in corporate sosial responsibility is helping the poor by providing loan facilities that are free from interest practices. This study aims...

Many studies have discussed entrepreneurial intentions, but only a little research can be used as a reference in measuring the overall university in creating student entrepreneurial intentions in Indonesia. This research is focused on examining attitude toward entrepreneurship, subjective norms and perceived...

This research studies how and how far internal and relational marketing influence customer satisfaction and its effect toward customer loyalty of Bank KalSel Sharia in Banjarmasin city, Indonesia. This research is an explanatory research in which the population is the customers of Bank KalSel Sharia....

On November 15, 2020, the “Regional Comprehensive Economic Partnership” (RCEP) was officially signed, which meant the birth of the world’s largest free trade zone. RCEP is intended to create a comprehensive and inclusive free trade agreement, which provides new opportunities for the development of China’s...

Islamic Financial Institutions (IFIs) are companies that applying syariah rules on their activities. So, the likelihood of IFIs to pay zakat is high. Unfortunately, the realization of IFIs’ zakat payment is below its potential amount. This research aims to identify the preferences of IFIs for paying...

Sustainability has become a key necessity among Micro, Small, and Medium Enterprises (MSMEs), especially in institutionally void environments where regulatory frameworks and support systems are insufficient. We use the hybrid technique of the bibliometric analysis and systematic literature review to...

This study aims to map the development and trends in research on dividend policy through a Systematic Literature Review (SLR) approach. The search process was conducted on the Scopus database using the keywords “dividend AND policy” in the title, abstract, and keywords, which yielded 5,477 documents...

The financial system plays a fundamental role in economic growth by facilitating the mobilization and efficient allocation of resources toward productive activities. In this context, the objective of this study was to analyze the impact of financial innovation, measured through monetary deepening and...

In bachelor’s program, students develop communication and practical skills through group project assessment. The introduction to the statistical course reveals a preference among students for descriptive analysis over regression analysis, indicating less popularity for the latter as a statistical exploration...

The Covid-19 outbreak since 2019 has affected various industries in the United States to varying degrees. While many industries have stagnated, others have been stimulated. This paper focuses on the stock market of medical equipment to explore the impact of the epidemic on the U.S. healthcare field....

The production of Grape of Indonesia in 2017 reached 11,734 t but in 2018 it decreased by 7.39% to 10,867 t. The decline in grape production on a national scale is influenced by the amount of production in grape’s central region. One of grape’s central region in Indonesia that has experienced a decline...

The purpose of this study is to cluster analyses on Disclosure of Sustainability Reporting and Corporate Values and looks at the characteristics of companies that are more concerned about environmental and social issues. This research was conducted using a quantitative approach. Relevant data were obtained...

This study aims to evaluate the implementation of MSME’s income tax policy in Indonesia. Using qualitative case study approach, this research collected data throught in-depth interviews, observations, and documentatios analysis conducted at the Directorate of Potential, Compliance, and Revenue of the...

The study explores the establishment of behavioural finance, focusing on how rational and affective factors leverage every individual's decision-making. It discovers the key contributors, dominant themes, and contemporary research gaps in this growing field. A bibliometric and ‘systematic literature...

The purpose of this study is to determine the perception of tourists towards the existence of the tourism police in the Monas Jakarta tourist area and to find out the function of the tourism police in the Monas Jakarta tourist area. Sampling using a simple random sampling technique and a sample of 100...

The impact of ESG on Financial Performance is a topic of interest in sustainable finance today. However, our understanding of the relationship between ESG and FP remains fragmented. Using VOSviewer and bibliometrics, this study systematically reviews the four sections of major analysis annual trends,...

This paper deeply discusses the key role of “specialized and special new” enterprises in promoting high-quality economic development, and analyzes the successful experience of Germany, Japan and other countries in cultivating similar enterprises. This paper compares the policies and measures of some...

The paper uses the method of quantitative study to investigate the effect of SECI model on the innovation ability of employees. The results show that (1) the digital training has positive influence on the innovation capacity of the staff; (2) the use of large data has a positive effect on the innovation...

The adoption of artificial intelligence (AI) has transformed various sectors by enhancing operational efficiency and enabling innovative strategies. However, its application in accounting and auditing remains underexplored, particularly in public accounting firms in Indonesia. This study investigates...

With the “double carbon” goal, new power system construction and other goals put forward and China has become the world’s largest installed capacity of new energy countries, in the near future the new energy industry will move to a higher quality development stage. Then with the installed capacity, power...

In the context of “Internet +” widely used in the direct marketing of crop origin, for the elderly who are not around and out of touch with The Times, it is difficult to flexibly use smart phones and the Internet to make high-quality cherries difficult to enter the national market. This paper builds...

This study uses the Balanced Scorecard method to determine and analyse the performance of the Sarwa Mukti Village Unit Unit Cooperative (KUD), Cisarua. The analysis used in this study is Current Ratio, Debt to Asset (DAR), Return on Assets (ROA), Customer Acquisition (CA), Customer Retention (CR), response...

The Kampoeng Batara Batik MSME was established in 2022 through the Matching Fund program, expanding from its previous focus on bamboo products. In response to market demands, the MSME introduced innovative products combining bamboo handicrafts with batik, including bags, lampshades, songkok, and various...

The performance evaluation is a key link in the process of building a service-oriented government, the most important purpose is to realize the government service performance optimization. Government performance audit is the main tool; the government performance evaluation should conform to the performance...

With the changing demands on normal talents in the society, on the premise of the training objective of applied talents, this thesis analyzes the existing problems in the normal major, Math and Applied Math and proposes the thought of diversified talents training mode. It mainly explores the diverse...

With the dramatic increase in the number of postgraduate, employment of postgraduate is also facing unprecedented pressure. The fundamental way to solve the employment is innovation and entrepreneurship. The current situation and problems of innovation and entrepreneurship education for postgraduates...

In the background of the development of online shopping "along the way" policy of promoting cross-border e-commerce has become our enhanced foreign trade enterprise competitiveness, promote foreign trade development mode transformation of important ways. Lack of cross-border e-commerce personnel, become...

Through the research of network consumer brand choice decision-making factors to improve the formulation of enterprise marketing strategy, design of website platform and service quality are very significant. Based on the research of related literature, taking domestic appliances as an example and using...

Visitors quantity is regarded as the important economic indicator of weighing a country or regional tourism economic development, how to correctly and effectively predict regional visitors quantity according to relevant influencing factors is essential to the development of tourism economy. This paper...

Based on our previous research it was known that women workers were in weak position both personally and in the context of industrial relations. The weaknesses were caused by the lack of knowledge and understanding of: rights and obligations as workers, gender, and the rights and obligations as members...

With the support of financial deepening and financial disintermediation theory, the Internet finance has been on a right track gradually. The "new financial intermediation" theory has promoted the development of Internet finance, compared to the traditional finance where it is involved in hot competitions;...

In the light of some disadvantages in the past architectural construction teaching mode, the reformation should be put forward to this course and the specific measures ought to be the next. In this study, it is aimed to enable the students to understand two-dimensional plane drawings by the way of analyzing...

This study examines the effect of locus on control customer to customer perceived justice in recovery service and its implications on satidfaction with recovery service. Respondents in this study is a customer of PD BPR Region of Cirebon totaling 250 respondents. Quantitative research is being done using...

The article analyzes possible elements of competition between neighboring town agglomerations. First of all, the research makes a distinction between the notions of “urban agglomeration” and “agglomeration process” and specifies the “spatial competition” category. This became the methodological foundation...

Similar to the emergence of the Internet, the introduction of blockchain technology indicates a disruptive change in the music industry. This article in view of the realistic problems that have been existing for a long time, such as ownership unknown, unequal distribution of income, lack of accountability...

This study aims to analyze the effect of corporate governance towards financial performance using return on assets (ROA) with capital structure (C) as an intervening variable in the manufacturing industry which were listed in Indonesia Stock Exchange (BEI) from 2012 to 2016. The number of final samples...

The laboratory is an important base for the cultivation of innovative talents, and also an important condition for the construction and development of disciplines. According to the actuality of new engineering construction, the author analyzed the important role of the construction and management of...

The purpose of the study is to develop a comprehensive accountability index for Indonesia’s local governments and to provide evidence regarding the relationship between an accountability index and corruption. We use data from a local government performance report from 2011-2014, identifying several indicators...

The this research purpose was to identify the effect of Mortgage Income, gold price, and inflation rate on Rahn financial distribution and the indirect effect with ROA as intervening variable on Sharia Mortgage in Indonesia for 2014-2016 period. This study was designed as quantitative research. The samples...

The higher occupation education is an important part of education in our country, because of the employment market in recent years is a great demand for talents with high professional quality and vocational education, more and more attention, the education level has been constantly improving fast. However,...

This study aims to examine the influence of the social environment and the legal environment on the welfare of society with economic expenditure as a mediator. The independent variables of this research are the social environment and the legal environment and its dependent variables are community welfare...

Julian Le Grand is a professor about public policy at Bridgestone University’s urban issues institute and Toyota international research centre director in the London economic school. He aimed at the prevailing criticism on low efficiency inequality in welfare state and designed the famous “market-oriented...

This research empirically analyzes and examines the influence of environmental performance and environmental disclosure on stock return. The environmental performance variable was measured based on PROPER (government ranks), and the environmental disclosure was assessed using index. The stock return...

One characteristic of state law in Indonesia is the effectiveness of the administrative court, particularly the State Administrative Court (PTUN-Peradilan Tata Usaha Negara). However, the establishment, which was officially issued in Law number 5 of 1986, was brought about in 1991. It means that state...

This research aims to examine intersectoral collaboration in the Generation Planning (GenRe) Program in Makassar city, Indonesia, especially on its issues, actions, and structure. The government of Makassar city as a municipality in east Indonesia is severe to implement the program. The involvement of...

Financial Shared Service Center model is a kind of reform and innovation of financial management model, which promotes the integration of enterprise financial business, standardization of financial processing process, improvement of efficiency and reduction of cost. It has the advantages of strengthening...

Intellectual capital is an intangible asset that is beneficial for increasing the company’s competitive ability and performance. Intellectual capital is elusive, but if it is discovered and explored it will give to the organization a new resource base to compete and win the competition. This study will...

This study aims to analyse the moderation of the implementation of the village financial system in influencing accounting behaviour on the performance of village government officials (strengthening / weakening). This type of research is explanatory research. The data used are primary data collected using...

As a legal instrument as well as an economic instrument, Intellectual Property Rights / IPR carries two functions. In essence, IPR represents legal instrument as to the basis of the establishment of rights, including moral right and protection at the commercialization stage. Meanwhile, as an economic...

This study is aimed at analyzing the Calculation of Monitoring & evaluation reports on distribution of procurement packages using the Level 4 Capability Maturity Model (CMM) at the Unit of Procurement Services (ULP) of Universitas Terbuka in 2017-2018. This study found that the level of maturity...

Micro, Small and Medium Enterprises (MSMEs) is one of the fields of business that sustains the national economy by contributing to an increase of GDP and employment. BPS revealed that MSMEs contribute 75% of national income and 97% local employment. They also contributed 57% of gross domestic product...

The paper considers the situation with the use of lands in the Central Chernozem Region (CChR) developed over the years of reforms. The data is provided on the availability of agricultural lands in the CChR, as well as the place and role of the CChR in the production of agricultural products in Russia....