Advances in Economics, Business and Management Research

+ Advanced search
15155 articles
Proceedings Article

Development of the Energy Potential of the National Economy in the Context of Geopolitical Challenges

Liliana Horal, Nadiia Pysar, Viktor Oliinyk, Galyna Bodnar
The article concentrates on the study of ways to address the issues of development and utilization of the energy potential of the national economy in the context of geopolitical challenges for Ukraine. It presents a theoretical view of the scientific category “energy potential” of the national economy,...
Proceedings Article

An Indication of Window Dressing to Increase Stock Prices in Commercial Banking Companies in Indonesia

Namira Ufrida Rahmi, Arie Pratania Putri, Mesrawati
This study aims to analyze an indication of window dressing performed by commercial banking companies listed on the Indonesian stock exchange from 2016 to 2018 as an effort to increase the company’s stock price. Window dressing practices have become common in stock investments and mutual funds. LRRR,...
Proceedings Article

Coaching of Student Cooperation To Be “Rahmatan Lil ‘Alamin”

Abdul Bashith, Saiful Amin
Focus of the problem of this study's presentation emphasizes how the development of entrepreneurship development of "Padang Bulan" student cooperations in the Maualana Malik Ibrahim State Islamic University of Malang, the presentations on the exemplary study in that became important and interesting to...
Proceedings Article

Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government)

Bambang Jatmiko, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, Kholifah Fil Ardhi
The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in...
Proceedings Article

The Employment of Graduates by the Profession: Factors of Effectiveness

A. Borisova
Regular monitoring is needed for a thorough study of factors determining the imbalances in the conditions of the youth labor market. Means used for measuring do not fully satisfy the criteria of resource intensity; moreover, they make use of excessively overloaded set of indicators. As a rule, the choice...
Proceedings Article

Recommendations About Improvement of Application of Customs Procedure of Customs Transit in the Russian Federation When Transporting Goods by the Motor Transport

Olga A. Dmitrieva, Elena N. Rudakova, Dmitry E. Morkovkin, Alexey V. Gubin, Alla V. Pavlova, Anton E. Polyakov
In the conditions of the development of a market economy, customs regulation is a state instrument for carrying out foreign economic activity, on whose work depends the development of priority areas of the economy and entrepreneurship, including small and medium-sized businesses. Transport service represents...
Proceedings Article

The Role of Information Technology in Handicraft and Entrepreneurship Subjects on the Students’ Entrepreneurial Interest

Muhammad Yasin Nasrulloh, Yeffry Handoko Putra
The purpose of this study is to determine the impact of information technology on student learning practices in understanding the importance of entrepreneurship by applying social media as a learning medium and online sales as a practical tool in Handicraft and entrepreneurship subjects. The results...
Proceedings Article

Impact of Inclusive Leadership on Employees’ Adaptive Performance

Yuli Yu
In the actual work environment, employee’s performance behaviors are affected by various factors, and adaptive performance as a team member’s performance on adaptability is getting more and more attention from enterprises. Inclusive leadership, as a type of leadership that can embrace different cultural...
Proceedings Article

Investor Behavioral Bias Based on Demographic Characteristics

J. Elizabeth, W.R. Murhadi, B.S. Sutejo
This study aims to examine the effect of demographic characteristics such as age, gender, income, and occupation on investor behavioral biases such as overconfidence bias, disposition effect, and herding bias. This research was conducted by distributing questionnaires to respondents who are 151 stock...
Proceedings Article

The Product, Promotion, and Place @BreadTalkIndo

Arissetyanto Nugroho, Janfry Sihite
The business sector is expanding and increasing the competition in the consumption sector such as the food and the beverage industry. Bread store is one of the growing and competitive industry. There are Holland Bakery, Breadtalk, Breadlife and much other bread stores in Indonesia. Johnny Andrean open...
Proceedings Article

Regional Sustainable Management Problems on Networks

Movlatkhan Agieva, Guennady Ougolnitsky
This paper is dedicated to the models of regional sustainable management on networks. The main objective of the paper is to propose a synthesis of the network models of influence and control with the models of sustainable management for the solution of the problems of regional sustainable management...
Proceedings Article

The studying of the risk and trends of China's investment in the background of the Belt and Road in Burma

Ruitao Gu, Aiqing Kou, Jin Chen
In The Belt and Road background, whether it is China or Southeast Asian countries on mutual cooperation and development in the future, reasonable and avoid the risk of investment are very important to both sides, in the process of cooperation, there may be policy, civil war and other factors, so it is...
Proceedings Article

Analysis of SOEs’ Bankruptcy Reorganization: A Case Study of Nuclear Titanium Dioxide Company

Yi Jia
This paper focus on the risks and benefits of implementing bankruptcy reorganization of the state-owned enterprises (SOE). By using the nuclear dioxide company as an example, this paper will discuss the bankruptcy reorganization's impact on different parties involved in this company including the creditor,...
Proceedings Article

Regional trade agreements as factor of expansion of foreign trade relations of Russia

Yulia Leonidovna Esina, Natalia Mikhailovna Stepanenkova, Elena Evgenievna Agafonova
The role of the WTO extenuation in regulation of international trade relations and prolonged stagnation of the world trade market compel individual states to conclude the alternative regional arrangements. Using of various kinds of preferences in the framework of these agreements and elimination of trade...
Proceedings Article

Research on the Effect of Organizational Justice on Human Resource Management

Chunlei Zhao
This paper systematically introduces the meaning of organizational fairness research and the meaning, structure and function of organizational justice, and analyzes in detail the reaction of organizational justice to organizational fair and objective situation and the three factors of organizational...
Proceedings Article

Bureaucracy in Criminal Justice A Study of Criminogen Factors in Law Enforcement on Narcotics Crime Settlement

Agus Raharjo, Yusuf Saefudin
The criminal justice system is conducted through bureaucracy, with hope that law enforcement can proceed smoothly, efficiently and responsibly. However, this does not apply in the settlement of narcotics cases. The research method used to solve the problem is the approach toward law as law in action....
Proceedings Article

A Brief Analysis of the Tourism Development and Application of Traditional Sports Culture Resources of Ethnic Minorities

Lei Li
sports tourism is a branch of tourism. In recent years, people has paid more and more attention to sports tourism. Traditional sports of ethnic minorities are also an important content in the development and utilization of tourism resources. It conforms to the concept of "returning to nature" in China's...
Proceedings Article

Economic Empowerment Model of People with Disability in the Creative Industries

Agung Pujianto, Endro Tjahjono
4.0 industrial revolution era has changed the character of the work, creating new jobs, and grow the creative industries. One problem faced by people with disabilities is the limited employment opportunities due to some limitations. Although the government has issued a regulation on equal rights, but...
Proceedings Article

Revealing Internal Control Practices in SME Capital Maintenance

Erna Lovita, Gatot Prabantoro
Research aims to find the practice of internal control of capital maintenance of small and medium enterprises (SMEs). Theoretically the results of this study can enrich the concept of capital maintenance that is appropriate for SMEs so it can be useful to encourage its growth. This research uses ethnomethodology...
Proceedings Article

Temporal and Spatial Difference Analysis of Income in Inner Mongolia from 2000 to 2016

Xiangping Bao
Taking Inner Mongolia as research unit, this paper analyzes the temporal and spatial difference of per capital income in rural area and urban area from 2000 to 2016 through mathematical statistics and ArcGIS spatial analysis. The results show that: (1) The per capita net income of rural and pastoral...
Proceedings Article

Aspects of Selected Process Management Approaches and their Implementation in Enterprises of the Slovak Republic

Ľubica Simanová
The aim of this paper is to present the theoretical basis of domestic and foreign sources focusing on process management and use of selected concepts and approaches of process management. On the theoretical knowledge of the field of follow-up analysis of the results of research that illustrate the use...
Proceedings Article

Multi-Criteria Mechanism for Selecting Projects by Fintech Accelerators

T.G. Bondarenko, O.A. Zhdanova, N. Klimova
The fintech industry is currently actively gaining its positions. Fintech accelerators are a new infrastructure institution for the Russian market of the fintech ecosystem, which is currently in the stage of its active formation. As the specialized accelerators and as the element of the infrastructure...
Proceedings Article

Reduction of Corruption Through Innovation

Study on the Implementation of Traffic Ticket Delivery Services in Surabaya Attorney Office

Kurnia Vinda, Sulikah Asmorowati
The public has been aware that in the administration of traffic violations, it is often characterized by peaceful actions on the scene and bribery committed by traffic violators. Accompanied by advances in information and technology, the government created technology-based public services. One of them...
Proceedings Article

The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels

The Level of Personal Taxpayer Compliance at KPP Pratama Pangkalpinang

Rulyanti Susi Wardhani, Murtiadi Awaluddin, Julia
Electronic Billing System is an electronic tax payment system that was put in place by the Directorate General of Taxes since 2016. This study aims to analyze the effect of the application of the electronic billing system to the compliance of individual taxpayers and to analyze the relationship between...
Proceedings Article

Research on the Enterprise Financial Statement and Countermeasure — Take Yili Company as an Example

Mianxin Wang
This paper uses some basic data analysis methods to analyze the annual financial report of Yili company. Through calculation and comparison, it can be found that Yili company actually has much more competitive advantages than other enterprises in the same industry and its efficiency and liquidity of...
Proceedings Article

Young Accountant’s Skills on 4.0: Ready or Not?

Luh Gede Kusuma Dewi, Nyoman Ayu Wulan Trisna Dewi, Nyoman Trisna Herawati
Technological advances have had many positive impacts as well as negative impacts on various professions in the world. No exception for the accountant profession which is threatened by technological disruption. This study aims to analyse the current market needs related to what skills are needed by the...
Proceedings Article

Investigating Factors Affecting Intention to Use Mobile Payment Among Young Professionals in Malaysia

Shaizatulaqma Kamalul Ariffin, Khor Teik Lim
This paper is to investigate the factors that influence intention to use of mobile payment among young professionals in Malaysia. Theory acceptance model and Theory of planned behavior had been integrated to investigate this phenomenon. Five factors (perceived ease of use, perceived usefulness, attitude,...
Proceedings Article

Psychological Contract in Improving Human Resources Strategy With Organizational Culture as Mediating Variable

Sry Rosita, Edward Edward, Fitri Widiastuti
The minimum criteria regarding the qualifications and competencies of lecturers in conducting education require psychological contracts, organizational culture and the strategy of Human Resources (HR) that are used as the basis for work relationships. The main objective of this research is to examine...
Proceedings Article

Supplier Selection Criteria and Methods in Supply Chain (A Statistical Approach)

Nandini Das
In today’s competitive environment, vendor selection is considered as a strategic issue in the effective management of a supply chain. Keeping in view the strategic importance of the supplier’s role in the functioning of supply chains the researchers have developed number of criteria, methods and models...
Proceedings Article

The Gender Effect on Banking Performance in Indonesia

Suwinto Johan, Claudia Gita Hapsari
This paper aims to study the determinants of banking performance from human equality perspective. Banking is a service industry which heavily depends on the human resources. Therefore, the research will focus on the diversity of employees and board member in determining the financial performance. We...
Proceedings Article

A Review of Government Interventions Promoting Smallholder Development in Indonesia

Zahari Zen, Tapi Rondang Nibulan
Oil palm against a background of widespread poverty in the outer islands, where a large, very poor rural population that was not technically conversant with high input agriculture lived side by side with a prosperous commercial estate plantation sector. While many smallholders in these regions cultivated...
Proceedings Article

Analysis of Distribution of Bazis Scholarship Funds on the Improvement of Student Achievement

Roikhan Mochamad Aziz
This research aims to analysis the effect of distribution scholarship funds at BAZIS toward increasing of student achievement in East Jakarta. The data used in this research are primary data. Population of this research is scholarship receiver from BAZIS of East Jakarta in period 2014 until 2015. Technique...
Proceedings Article

On Shanghai’s Service and Participation in the Sustainable Development of “One Belt and One Road” Construction

Yu Zhou, Shengwei Huang
China’s “One Belt And One Road” initiative has entered the stage of fine brushwork from freehand brushwork, and also endowed Shanghai with a new historical mission for its development, placing higher expectations on the future of Shanghai. All the way to Shanghai area, Shanghai import expo as an opportunity,...
Proceedings Article

Study on the Employment Service in China’s Resource-exhausted Cities

Ge Shaolin, Han Quanfang
The employment issues in resource-exhausted cities are social issues faced by various countries in the world in the process of industrialization, and improving the level of employment service is the key for solving the unemployment problem in resource-exhausted cities. This paper adopts the comparative...
Proceedings Article

Macro-environmental Analysis of Auto Parts Industries' Development of China Based on PEST Method

Xiaoyan Du
Under the conditions of the global economic downturn and increasingly intense competition in the automotive market, China, the world's largest auto parts market, attracts more and more attention. Based on PEST method, this paper systematically analyzes the political environment, economic environment,...
Proceedings Article

An IoT-based Occupational Safety Management System in Cold Storage Facilities

Y.P. Tsang, K.L. Choy, T.C. Poon, G.T.S. Ho, C.H Wu, H.Y. Lam, P.S. Koo, H.Y. Ho
In the contemporary strategy of cold chain logistics, cold storage plays an important role to keep the inventory under the extreme environmental conditions. As the demand of cold storage services is growing rapidly nowadays, attention paid on occupational safety of warehouse workers is increasing under...
Proceedings Article

The Analysis of China's Log Import and International Illegal Logging

Huwen Zhang, Kuanqi Du
Using country-specific data from 1996 to 2015, this paper analyses the import demand of China's log with parameter estimates model and price elasticity estimates model. The empirical analysis indicates that China's import quantity of log is quite sensitive to logs imported from Russia, New Zealand and...
Proceedings Article

Cooperatives Governance Structure in China: A New Analytical Framework

Bin Wu
The cooperatives governance structure has always been the research priorities in the field of cooperative economics, but so far the issue is still considered as "gray box" or even as "black box". Most of the recent researches focused on the internal governance structure of cooperatives, or take the governance...
Proceedings Article

Perception of Syahadatain Community to Social Cohesion as Capital to Realize Unity

Abdul Rohman
This study entitled : Perception Syahadatain Community on Social Cohesion as Capital to Realize Unity . The objective of this study are to determine Syahadatain community in building social cohesion and attempt to achieve unity in society. Based on the study conducted , it could be concluded : 1 ) that...
Proceedings Article

CO2 Emissions Measurement in Technological Process of Production: A Case Study of DBTP Thermal Power Plant

Lei Wen, Ye Cao
This study provides a new CO2 emissions measurement method in thermoelectric enterprises by the analysis of technological process of production. It is novel that CO2 emissions related to technological process of production are significant in providing emission-reducing focus and sound management in industrial...
Proceedings Article

Evaluation on Undergraduate Entrepreneurs Quality Based on Questionaire Survey

Lihui Cai, Guangming Rao
Based on the questionnaire survey of undergraduate entrepreneurs, this paper establishes the entrepreneur quality synthetic index including 12 indicators and empirically measures the potential undergraduate entrepreneurs’ self-assessment of their internment quality and ability. The result shows that...
Proceedings Article

Enhancement–The Role of Indigenous Law Community for Investment in Indonesia: Utilizing of Ancestral Land Under Public-Private Partnership

Iwan Erar Joesoef
The Indonesian government has issued regulation relating to the release of Ancestral-lands to legal entities in the form of government-owned and private enterprises including individuals. Such regulation has had an impact on the conflict between Indigenous Peoples and large companies and even multi-national...
Proceedings Article

Companies Financial Performance as a Signal for Investor in Predicting Stock Price, with Macroeconomics Variable as Control Variable

Pristina Hermastuti Setianingrum, Doddi Prastuti
The purpose of this research is to measure and to analyze the impact of financial ratios to companies’ stock price, while using macroeconomics variable as control variable. The financial ratios used in this research are: price earnings ratio, price to book value, net profit margin and return on equity....
Proceedings Article

Visualizing and Tracking Chinese Business Management and Economic Society High-Quality Development

Meijun Ning, Yongxiang Liu, Li Zhu, Luoru Ma
The high-quality development of business management and economic society is the strategic target to the construction and dissemination of China’s national image. This research regarded CSSCI literatures of business management discipline in the CNKI database from 1978 to 2018 as the research objects....
Proceedings Article

Wages, Life Expectancy and Working Population in Indonesia: The implications of demographic bonus

Sari Lestari Zainal Ridho, Abdur Razzaq, Kusnadi Kusnadi
Increased life expectancy and the large number of elderly population in Indonesia are condition that appears today as an implication of demographic phenomenon. This increase in life expectancy should be balanced with an increase in the number of people who work, hence the elderly population contributes...
Proceedings Article

The Influence of Internal and External Factors on the Return of The Composite Stock Price Index with Country Risk Beta Modeling

I Nyoman Sujana, Iyus A. Haris, I Wayan Suwendra
The purpose of this research to examine and analyze the influence of the interaction of internal and external factors of return of MSCI ACWI IMI to the return of IHSG (Composite Stock Price Index) by using country risk beta. Data was collected by documentation techniques and then analyzed by multiple...
Proceedings Article

Owner’s Risk Management System

Valery V. Maslennikov, Irina A. Kalinina
Currently, with the development of digital management in companies, negative trends are increasing due to the lack of new tools to identify critical deviations that reduce business efficiency. Overcoming this negative trend in practice is carried out by creating an effective risk management system. The...
Proceedings Article

Determinants of Local Government Performance in Indonesia

Dyah Setyaningrum, Dwi Martani
The purpose of this study is to analyze the determinants of the performance of local governments in Indonesia. We hypothesize that organizational commitment, management incentives, monitoring, legitimacy, and institutional incentives have positive effects on local government performance. Organizational...
Proceedings Article

On Current Situation and Improvement Approach of National Procurement Program

Shan-Nv Song, Gen-Zhe Huang
The government procurement program is one of important public expenditure management strategy. It can deal with several things such as strengthening fiscal function, removing corruption, enhancing macroeconomic regulation and control. Its essence is an open competition. Whereas, sometimes implementing...
Proceedings Article

Innovation risks: challenges and prospects

Andrey Sergeevich Nechaev, Dmitrii Vladimirovich Ognev, Oksana Victorovna Antipina
Innovation risk is a complex multidimensional concept. To function successfully in a risk sphere, employees should have expert knowledge in economics. Effective risk management contributes to the competitiveness of a company on the domestic and international markets and increases the economic and industrial...
Proceedings Article

A Preliminary Study on the Management of intangible Assets in Enterprises

Yuntian Jiang
Intangible assets are the standard to measure the comprehensive quality of an enterprise. If an enterprise wants to be in a competitive position, it must manage its intangible assets effectively and systematically. However, the traditional concept of "tangible assets are assets and intangible assets...
Proceedings Article

The Effect of Interest Rates on the Financial Cycle in Indonesia

Edwin Basmar, Carl Campbell III, Hasniaty, Erlin Basmar
The purpose of this study is to determine the relationship between interest rates and the pressure on the movement of the financial cycle in Indonesia. This study uses secondary data from Bank Indonesia from 1990 to 2017, data is processed using Simultaneous Equation Model. The results of this study...
Proceedings Article

The Effect of International Trade on Workers’ Bargaining Power in Indonesia

Novrizal, Maddaremmeng Panennungi
This study is aimed at analyzing the effect of international trade on workers’ bargaining power in Indonesia with a sample of more than 40,000 firms from the manufacturing industry during the period of 2006-2015. Regression analysis was conducted by using panel data from national sector level and national...
Proceedings Article

Organization of Interaction Between Speech Therapists and Parents of Preschool Children With Multiple Complex Developmental Disorders Using Digital Education Technologies

O.G. Prikhodko, A.V. Pyankova, I.A. Filatova
The article describes the term “multiple complex developmental disorders”. In most cases, this concept refers to a violation in which there are two or more severe defects in psychophysical development. The structure of the disorder and the degree of manifestation of developmental abnormalities may vary...
Proceedings Article

Suffocation Caused by Plastic Bag Covering the Face Combined with Cotton Wool Containing Premium Gasoline: A Forensic Pathology Case Report

Abigael S. Pagatiku, Muhammad Afiful Jauhani, Ahmad Yudianto, Soekri Ervan Kusuma
Every unwitnessed death should be suspected as unnatural death, mainly if the body was found in unusual conditions. When the investigator found an unnatural death case, the investigator will ask for the help of a forensic pathologist to examine the deceased and to determine the cause of death and the...
Proceedings Article

Does The Effectiveness of The Government Expenditure Accelerate Economic Growth?

Faisol, M. Pudjihardjo, Dwi Budi Santosa, Arif Hoetoro
The purpose of this study is criticizing the effectiveness of government expenditure to speed economic growth in Indonesia. Three Stage Least Square (3SLS) is used. This study applied data for 32 provinces in Indonesia for the period of 2012 to 2017 to ascertain the relevance of Solow Swan’s Neo Classic...
Proceedings Article

Technology Transfer Spillover from FDI-A Comprehensive Literature Review

Shushu Feng
Technology can be transferred between countries through different channels such as international trade, foreign investment and contract transfer. The direct impact of foreign investment on business efficiency has made foreign investment create a positive spillover effect for local enterprises and become...
Proceedings Article

Increase of the Competitiveness of Agricultural Production in Global Market (Example of Beekeeping Industry)

O.Yu. Antsiferova, S.V. Kolupayev
Innovative development of agro-industrial complex assumes effective use of scientific and technical potential, integration of science, education and production, technological modernization of economy on the basis of innovative technologies. The solution of this complex task demands creation of appropriate...
Proceedings Article

Analysis of Marketing Potential of Bioactive Flour Products for School Meals

T.V. Alekseeva, N.Y. Agaeva, I.V. Cheremucskina, L.V. Malakova, I.N. Vasilenko, E.O. Zdorovcev
A study was conducted to determine the preferences of 14–16 years old adolescents when visiting catering points in schools. The purpose of the research was to analyze the marketing potential of flour products with a bioactive additive for feeding schoolchildren of adolescence, identifying the causes...
Proceedings Article

Methodology for evaluating effectiveness and forecast of the digital economy projects

A.A. Zhigir
The article is devoted to the consideration of the stages of development and implementation of a digital economy development strategy in our country, as well as the methodology for evaluating the digital economy projects effectiveness and forecast. The application for evaluating the digital projects...
Proceedings Article

Financial Management of Allocated Village Fund

Enni Savitri, Andreas, Volta Diyanto
This research focuses on the accountability of the monetary Allocated Village Fund and the factors which inhibit the good management of the Fund by village leaders. The main contribution of this research is to outline the process of the management of Allocated Village Fund by village leaders and to ensure...
Proceedings Article

Zambia’s Zeal for Gemstones: A Review of Historical Development

Radhe Krishna, Mutale W. Chanda, Ahmed H. Ahmed
The occurrences of gemstones was first recorded in Zambia (Luanshya) in 1928 about 85 years ago. Gemstone is naturally formed minerals (rocks) namely, emerald, diamond, pearl, tanzanite, and many more, numbering over 250. These are highly priced due to their beautiful colours and their use in jewellery,...
Proceedings Article

Stationarity and Invertibility of a Dynamic Correlation Matrix

Christian Hafner, Michael McAleer
One of the most widely-used multivariate conditional volatility models is the dynamic conditional correlation (or DCC) specification. However, the underlying stochastic process to derive DCC has not yet been established, which has made problematic the derivation of regularity conditions, such as stationarity...
Proceedings Article

On the Work of Class Advisors in Higher Agricultural Universities under Information-based Background

Hailong Shao, Dongju Du
With the development of science and technology, information science has gradually been applied to various social fields, which is also gradually changing people's life and thought and also put forward higher requirements for the teacher in charge of the work in colleges. To improve information literacy...
Proceedings Article

Profitability Measurement and Analysis in Estonian Business Practice

Maret Branten, Jaan Alver
The paper considers whether and how Estonian companies use and analyze the profitability measures. On the one hand, profitability measures should be a central component of the management control systems, but on the other hand, they should be linked to the wealth measurement objective. In this context,...
Proceedings Article

Islamic and Conventional Banks Stability: A Comparative Analysis

Teguh Santoso, Irlan Rum, Kinanti Z Patria
This paper will attempt to measure the financial stability for Islamic and conventional banks and compare the result of finansial stability between two kinds of banks. In this study, financial stability will be measured using z-scores. The data sample used in this study include 4 Indonesian Islamic bank...
Proceedings Article

The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange

R. Nelly Nur Apandi, Sidharta Utama, Hilda Rosieta
an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate...
Proceedings Article

Evaluation on Financing Collaboration in Improving the Quality of Primary Education

Bambang Ismanto
Financing is one of the resources investment in education. Basic education is one of the regency responsibilities or city governments in the regional autonomy. This study aimed to analyze the budget collaboration of Government, Local Government and Commun
Proceedings Article

The Effect of Compensation Schemes, and Self-Efficacy on Slack Budgeting

Ade Elsa Betavia, Nayang Helmayunita, Mia Angelia Setiawan
This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers...
Proceedings Article

The Influence of Auditor’s Reputation and Underwriter’s Reputation to Underpricing Shares When Initial Public Offering

Afra Hana Nazihah, Ida Rosnidah, Juwenah Juwenah
Underpricing is an initial public offering phenomenon that often occurs in the capital market. This study aims to obtain empirical evidence about the influence of auditor reputation and underwriter reputation on underpricing of shares. The population in this study are all companies that go public in...
Proceedings Article

Designing an ERP Module for Assessing the Economic Status of Mining and Metallurgical Enterprises Based on Operating Leverage

Serhii Hushko, Ganna Purij, Kateryna Slyusarenko, José Manuel M. Botelho, Abdukhakim Mamanazarov, Volodymyr Kulishov
Demand fluctuation and increased competition in iron ore mining accompanied by increased total cost affect the economic status of mining and metallurgical enterprises. This can lead to either a significant increase or decrease of fixed costs in the total cost structure, which is characterized by operating...
Proceedings Article

Building Student Soft Skill Ability through Cooperative Learning

Nugraha Nugraha, Imas Purnamasari
The purpose of this study was examined the effect of cooperative learning model on the improvement of student soft skills, the influence of school type on the improvement of student soft skills, and the effect of learning outcomes on the improvement of student soft skills. The research was done through...
Proceedings Article

Diversity Index of Academic Community Ecosystem by Co-authorship Analysis with Granger Causality

Rui Wang
Compared to individual-level analysis, community-level analysis provides a new perspective to inspect network structure. It focuses on modeling the evolving relationships between communities. Intuitively, community-level analysis is a generalization of individual-level analysis. It reflects a macroscopic...
Proceedings Article

A Visualization Analysis of the Research Status Quo of High-Tech Industry Research Based on Mapping Knowledge Domains

Ji-Chang Zhang, Luan Jiang, Lin-Yi Guo
This paper regarded the 12385 related to high technology industry 's research literatures which were from Web of Science database during the 2008-2017 as the research object, using bibliometrics method, based on citespace to analyze high technology industry research from the keywords, co-citation analysis,...
Proceedings Article

Exploration and Research on Home Visiting Work of College Counselors

Meijiao Ji, Xue Yang
Home visits system of college counselors organically integrates family education with school education, which is an effective important way to carry out ideological and political education for college students. Through sorting out and exploring the work of college counselors' home visits, this paper...
Proceedings Article

How Ethno Marketing Can Determine Consumer Decision to Use Branchless Banking Services

Agus Rahayu, A.S. Apriliyani, Disman Disman, L.A. Wibowo, S. Sasongko
Branchless Banking in Indonesia is examined as “an office-less financial services in the context of inclusive finance”. This program aims to provide simple, easy-to-understand financial products and in line with the needs of people who have not yet reached financial services. The target is the citizens...
Proceedings Article

Geographical Indication Protection on Local Product: Kotagede Silver

Deslaely Putranti, Daffa Nugroho Ramadhan
Kotagede Silver is a handicraft product that has a long history regarding the production process and its characteristics. After the monetary crisis that hit Indonesia in 1997, Kotagede Silver experienced quite serious problems related to its raw materials and marketing. Moreover, the younger generation...
Proceedings Article

Thoughts on Yunnan Province’s Strengthening International Capacity Cooperation with South Asia and Southeast Asia

Li Jianhua, Cheng Zhenhuang
According to the significant decision made by the State Council in its guidance on Promoting International capacity cooperation and Equipment manufacturing and the state’s important task to build Yunnan Province into an economic hub for South Asia and Southeast Asia, Yunnan Province seizes the historical...
Proceedings Article

The Role of Government in Psychological Intervention of Emergency Management

Leijie Qiu, Xu Li, Binghang Li, Guifeng Ma, Anning Ma
This paper analyzed government's role in psychological intervention of emergency management and reviewed government psychological crisis intervention work briefly, and then found some issues, including no sound mental hygiene legal, lacking comprehensive psychological crisis management departments, imperfect...
Proceedings Article

A Practical Research On The Reform Of Accounting English Course Teaching Under The Transformation Of "Application" In Independent College

Yuming Li
In the context of globalization, with China's economic exchanges with other European and American countries increasingly frequent and in-depth, English is becoming more and more important in the financial aspect of Chinese enterprises; In addition, more and more jobs are coming from multinationals or...
Proceedings Article

Research on the Problems and Countermeasures in the Financial Audit and Reimbursement of Local Colleges and Universities

Li-chun Chen
Financial audit and reimbursement are the basic premise of accounting, which will directly affect the quality of financial information. With the increasing investment in higher education and the increasing economic activities in colleges and universities, the types of financial reimbursement are becoming...
Proceedings Article

Reform and Development of Multimedia Teaching Methods in Foreign Language Courses at Colleges and Universities

Yun Li
For multimedia teaching methods in foreign language courses at colleges and universities, it is necessary to combine the characteristics of multimedia courseware with teaching and pay attention to some problems regarding usage so as to truly play the advantages of multimedia teaching equipment and achieve...
Proceedings Article

Meditations on the Informationization in the Army

Jin-Guang Liu, Xi Chen
As a modern dominant force, information technology construction in the army is the core part and brace in the army modernization. And its essence is a process includes an extensive use of advanced information technology and equipment in the military field, the effective development and use of information...
Proceedings Article

The Impact of Regional Soft Environment on SME Performance in China:Considering the Moderating Effect of Firm Life Cycle

Dongping Yu, Yunlong Duan
Research on the affect of regional soft environment (RSE) influencing and accelerating Small and Medium Enterprises' (SME) performance has been paid great attention to by scholars recently. Based on literature review of relationship between external environment and SMEs, some propositions about RSE,...
Proceedings Article

The Effect of Performance and Services Quality on Satisfaction of Internal and External Customers Based on Total Quality Management Social Services in Siak District

Asnimar, Dasman Lanin
The success of the nation’s development in Indonesia is inseparable from the role and function of government organizations that carry out government duties because of the success of government organizations in achieving goals that strongly support the achievement of national development goals. In achieving...
Proceedings Article

The Moderating Role of Shariah-Compliant in the Relationship Between Free Cash Flow and Profitability in Family Firm

Aang Kunaifi, Muhammad Saiful Hakim
These research aims to explain agency problem effect on free cash flow in the family firm setting. The free cash flow in the family firm will depend on the agency problem existing to mitigate and decreasing agency cost. Shariah-compliant could use to mitigates the agency problem of free cash flow in...
Proceedings Article

Kazakhstan’s Accession to the OECD as an Opportunity to Improve the Quality of Legal Regulation of Guarantees of Labor Rights of the Individual in the Period of Digitalization of the Economy

Zh.A. Khamzina, Ye.A. Buribayev, S.R. Yermukhametova
The purpose of the manuscript: to theoretically substantiate the concept and content of the legal framework for ensuring human labor rights in the OECD member States; to generalize and develop ideas for improving the quality of legal regulation of the social and labor sphere of Kazakhstan; to explore...
Proceedings Article

What’s "He" Culture and its Effects on Foreign Consumers' Preference in the Context of Chinese Brands

Weihong Zhao, Hanying Ding
The globalization competition makes the national brand become more vital to the advantage development of a country than in the past, and the influence of culture on the brand preference of foreign consumers is becoming more and more important. This paper uses qualitative research to explore the driving...
Proceedings Article

Research on Intelligent Endowment Service Based on Service Chain Theory——A Case Study of Heping District of Tianjin

Gui-Ping Feng, Wen-Jing Liu, Yu-Hong Xie
China's old-age service is confronted with the problem of poor resource integration and the imbalance between supply and demand. And intelligent endowment using the integration function of technology such as the IoT provides a way to solve it. This paper based on the service chain theory analyzes resource...
Proceedings Article

Essence and substance of personal welfare, the strategies for its growth in the digital economy

Vera Aleshnikova, Natalia Golikova, Ivan Korogodin, Lyubov Tovmach
The article substantiates the authors’ vision, a viewpoint which is alternative to the existing one, on understanding of strategy for an individual’s personal welfare growth as a basis for his life sustenance; the essence and the substance of personal welfare, as well as the essence of its growth strategy,...
Proceedings Article

Policy Reform of Nonformal Education to Improve the Labor Market and Lives of Business Entrepreneurs: Perspective of local autonomy

Ainul Hayat
The existence of nonformal education, is intended to develop human resources and the environment that is based on cultural values and utilization of local potential. Through this nonformal education, is expected to form regions that will be the center of a variety of vocational, and the formation of...
Proceedings Article

Risks of Unregulated Use of Blockchain Technology in the Financial Markets

Nataliya Amosova, Anna Yu. Kosobutskaya, Olga Rudakova
The article is devoted to the analyses of the risks of civil society, financial organizations, regulators, law enforcement agencies that are associated with the unregulated use of blockchain technologies. The authors proceed from the fact that new technologies applied in the financial markets produce...
Proceedings Article

Developing Strategy for Solar Panel Package Business in Kupang

Shadli Rolaskhi, Herman Surdiatno Soegoto
This research aims to develop a strategy for the solar panel package business in Kupang. This research used SWOT analysis and SWOT matrix. SWOT analysis used from the start to improve internal and external business factors, where this research is a business strategy that focuses on production by considering...
Proceedings Article

Effect of Entrepreneurship Education, Family Environment and Self-Efficacy on Students Entrepreneurship Intention

Agriana Sandi, Mafizatun Nurhayati
This study aims to analyze the effect of entrepreneurship education, family environment and self-efficacy on the interests of student entrepreneurship. The population in this study were 365 students of Management at the University of Mercu Buana Jakarta. The sample used was 191 respondents, calculated...
Proceedings Article

Energy Governance Through Local Extractive Industries Transparency Initiative (EITI)

Adi Kusumaningrum
The natural wealth of a state beneath the earth’s surface, such as mineral, natural gas, coal and petroleum are the main factor of the existence of the term of "Extractive Industry". Considering that natural wealth including extractive industries is one of the main sectors for the economic development,...
Proceedings Article

A study on strategic management of logistic enterprise from financial perspectives based on S.F. Express

Roujia Zhang
This research will show the effectiveness of the strategic management of S.F. Express on the basis of its financial ratios and some strategic suggestions in its future operations. By studying the performance of S.F. Express, this research will examine the connection between strategic management and financial...
Proceedings Article

Study on the Comprehensive Evaluation of Economical Sustainable Development of Mining City

Ning Baoquan, Shan Zhenpei
This paper constructs an index system of economic sustainable development of mining city including 6 dimensions of economic scale, industrial structure, economic intensiveness, economic extroversion, economic driving force and economic prosperity, and 15 indices. The combination weighting of the evaluation...
Proceedings Article

Processes of Urban Economic Development in China-A Case Study of Beijing

Irina A. Rodionova, Natalia S. Sakharchuk
Beijing is the capital of China and the very large economic center of the country. This has a significant impact on the modern development of the urban economy. The development of an urban economy is a complex comprehensive systematic task. An effective solution to the problems is of great importance...
Proceedings Article

The Electric Power Enterprise Supplier Management and Bidding Procurement Linkage Strategies Applied Research

Yong-Huan Hu, Wei-Jie Shen, Feng-Na Dong, Xin Wang
Power grid enterprises supplier relationship management is closely linked with purchasing supply business, complement each other, both the front end of the bidding procurement, and late for supplies to provide further support.Shanghai municipal electric power company centralized purchasing in public...
Proceedings Article

A Research on OBE-CDIO Finance Education Reform Under the Age of Big Data

Minghong Sun
The age of big data changes the performances of the whole industries, so as the financial talent education. This article aims to establish the new financial talent cultivation model based on CDIO engineering conceive and OBE conceive in order to better train the financial talents in the new world of...