Advances in Economics, Business and Management Research

The adoption of the Federal Law “On Digital Financial Assets”, based on the national program “Digital Economy of the Russian Federation”, was to take place before December 31, 2018. Despite this, it was adopted in its final version only on July 31, 2020. This regulatory legal act regulates relations...

Theoretical and methodological bases of forming the strategy for ensuring bank’s financial security according to the value-oriented approach have been developed and substantiated. The essence of bank’s financial security strategy according to the value-oriented approach has been determined. Scientific...

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...

Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective....

At the present time in Russia theoretical and methodological provisions on the spatial development of regions, formation of perspective schemes of productive forces location are discussed. The article considers the problems of constructing schemes of productive forces location, analyses theoretical and...

This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020...

This research focuses on economics tourism studies which analyse the economic development of three famous tourist destinations in Purbalingga Regency, i.e. Owabong Waterpark, Sanggaluri Reptile Park, and Purbasari Riverworld. The objectives of this research are (1) to measure willingness to pay of tourist...

This study investigates the effect of internet search and news headline on explaining abnormal return of 425 non-financial companies listed on Indonesia Stock Exchange from 2015 to 2019. Investor attention is measured by internet search volume from Google Trend. Market news is gathered from free online...

Apple is one of the world’s largest technology companies, which specializes in developing, manufacturing and selling personal computers, servers, peripherals, computer software, online services and personal digital auxiliary devices. Since January 2020, the COVID-19 outbreak has been spreading around...

As the Covid-19 spreads wildly in China in early 2020, due to the widespread worry about infecting the COVID-19 and the government policy, the Chinese catering industry has been huge damaged. Many catering companies, especially small and micro catering companies, are facing problems such as revenue reduction,...

Throughout 2018 and 2022, the COVID-19 pandemic significantly affected several industry sectors on the Indonesia Stock Exchange (IDX). This paper examines the operational effectiveness of three crucial industries—tourism, food, and transportation logistics—during the epidemic. The analysis's findings...

The impact of the five basic human emotions on investment decision-making, which focuses specifically on Generation Z investors in Surabaya, Indonesia, is investigated in this study. The research sample includes 180 Generation Z respondents with prior investing experience. To test the hypotheses, Amos...

Organizing events is one of the sub-sectors in the Indonesian tourism industry, wherein every event organization, efforts to improve the image of an event organizer are a good opportunity that cannot be missed. Even in organizing music festivals, building the brand image of event organizers through independent...

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...

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,...

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...

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...

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...

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...

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...

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,...

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...

This paper aims to make an empirical analysis of impacts on China’s transport service trade of international competitiveness. At first it makes comparative analysis between China and some relevant countries by calculating the competitiveness index of RCA, then this paper makes an empirical analysis of...

The development of innovations is the key trend in the sustainable economic development of the countries and corporations all over the world. Huawei has proved to be one of the most efficient innovators on the market and conquered a significant niche on the global high-tech market. The authors put forward...

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...

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...

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...

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,...

The Ministry’s area of responsibility annually includes more than a thousand industrial projects of various sizes that receive are funded by the state. The Ministry’s approach to managing these projects is to balance the distribution of responsibilities among key stakeholders. This means that the operational...

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...

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...

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...

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...

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...

This study aims to examine the effect of cost leadership strategies on earnings management, differentiation strategies on earnings management, market competition negatively moderate the effect of cost leadership strategies on earnings management and market competition to positively moderate the effect...

In a very short period from a historical point of view, information and methods of its dissemination have acquired the status of one of the most important factors in modern social life. At present, the relevant innovations are actively supporting the multifaceted activities of state authorities and local...

China’s capital market is developing constantly, but there are still many problems. This paper focuses on the phenomenon of high transfers that exist and has received a lot of attention in the Chinese capital market. Through theoretical research and literature induction methods, this paper first studies...

The company continues to strive to increase value in order to compete with other companies. These competitive advantages can be formed by the ownership of intangible assets of the company. Intangible asset investment is very important for the company’s continued growth and value. In addition to intangible...

The games industry is rapidly developing both globally and in Indonesia which results in a big revenue, in which one of the most popular is PUBG Mobile. There are various sources of income for a game, one of them is through selling in-app features that is also being done by PUBG Mobile. The purpose of...

Managing aircraft spare parts has been troublesome since there is demand uncertainty. Maintenance cost has been a concern nowadays especially spare parts cost. The objective of this research is to study costs generated by spare parts procurement using new inventory model compared with existing inventory...

With the rapid development of China’s economy and society, the scale of enterprises in various industries is constantly expanding. As the booster of quality and efficiency of enterprise, the upgrading of management accounting (MA) has become an inevitable trend of enterprise innovation and development...

This study aims to analyze the effect of the Covid-19 pandemics on the financial performance ratios of BPR Dana Nusantara Batam, the BPR with the best performance in the Riau Islands Province. In addition, this study uses Bank Indonesia Circular Letter No. 6/23/DPNP Year 2004 to categorize the achievement...

Organizational justice is an essential part of decisions, attitudes, and behaviors in the world of work. Organizational justice has a considerable influence on the formation of innovative work behavior. Being treated reasonably can be interpreted by a gender equalization of employees within a company...

The article examines the quality of informing the population by the mass media about the new coronavirus infection (COVID-19) based on the publications of online and print publications of the Republic of Bashkortostan. The purpose is to determine their role in forming ideas about the ongoing processes...

With the advent of the global information age and the rapid development of modern science and technology and social economy, the competition in the global higher education employment market is becoming more and more fierce. Facing the new challenges of talent training, we must firmly grasp the main line...

Based on the relevant statistical data of tourism and agricultural development in Guangdong Province from 2010 to 2019, this paper constructs the index weight coefficient and coupling coordination degree model of agriculture and tourism, and analyzes the changes of the coupling coordination relationship...

With the birth of Bitcoin to the maturity of development, blockchain has been sought after by various industries, and the application research around blockchain technology has developed rapidly. Blockchain has excellent characteristics such as decentralization, openness, independence, security, and anonymity....

This study analyses the relationship between ethnic Chinese and non-Chinese in Makassar, which has its own space in terms of open and limited social relations and interactions compared to other ethnic relations. The occurrence of inclusivity in the two ethnicities, which leads to conflict rather than...

Halal products have a significant impact on the global market. This research is going to describe the components influencing purchase intention of halal products in Indonesia. The method used in this study is quantitative with data analysis using Partial Least Square – Structural Equation Modelling (PLS-SEM)....

As a famous centennial jewelry enterprise from America, Tiffany & Co. always insists on its brand value though it has been honed in the centennial development progress. This paper aims at analyzing the development environment and the enterprise strategy of the centennial jewelry brand, Tiffany. Firstly,...

Indonesia’s economy depends heavily on the tourism industry. About $10 billion of Indonesia’s foreign exchange can be attributed to the tourist sector. After crude oil, coal, and palm oil, it is ranked number four. This is an intriguing incentive to do some study because Siti Sundari Tourism, one of...

This paper chooses the listed companies of M & A events in Shanghai and Shenzhen stock markets in 2012 as research samples, using factor analysis to analyze the performance of the two years before the M & A and the three years after the M & A. The results show that: M & A short-term is effective, long-term...

This research analyzes the characteristics of the local community on Karimunjawa Island with a poverty rate of 32% of the total population. It is a qualitative research supported by a quantitative approach. The data are collected through in-depth interview and survey. The results of research show that...

This paper tries to put forward pertinence suggestions and feasibility countermeasures for the problems of the confirmation of rural land rights in the process of urbanization. Through field research, literature review and case analysis, the paper found some issues, such as: the confirmation of rural...

Based on the international crude oil futures price and the spot price of crude oil in China from January 4, 2006 to August 20, 2014, the VEC-BEKK-GARCH (1, 1) model was used to analyze the international crude oil futures prices and the crude oil Fluctuation relationship between spot prices. (1) There...

The article is devoted to the innovation, transformation, and infrastructural development of the Russian economy in the current state of macroeconomic and geopolitical instability. It analyzes the current situation and identifies problems of the infrastructural complex development in Russia. The main...

This paper analyzes that the theme landscape in the atrium of university library retains cultural continuity, education, cohesion and incentive effects. On the basis of the analysis, the practice of designing the landscape in the atrium of the Qinghai University library shows that the landscape is a...

The responsibility of employees and the public towards corporations and vice versa (Corporate Social Responsibility - CSR) is preventing such scandals as Dieselgate, Huawei, Boeing or burned rain forests for growing oil palms for biofuels in media and court procedures. Surprisingly, no article about...

In the context of globalization, the problem of creating an integrated ecosystem of national and international supply chains becomes actual. Currently, the organization and supply chain management (SCM) are characterized by the inefficient use of existing assets, lack of flexibility and transparency...

The paper deals with topical issues of capital cross-border movement within the common economic space of the Eurasian Economic Union. The key development factors of interregional financial and economic cooperation in the EAEU are identified. In the course of the study, the role of the widespread introduction...

The purpose of this study was to examine the effect of information technology, training, user participation on the effectiveness of accounting information systems in the implementation of Supply Chain Management. The results of this research will improve the effectiveness of Supply Chain Management,...

The legacy of various local traditions in Bali is diverse in shape and continues to be preserved for generations by the community according to the interests of each region. One of the local traditions in the village of Pakraman Susut-Buahan Payangan which is classified as unique is 'Maedeng Godel'. This...

This paper takes the Yellow Crane Tower as the research object, uses the network crawler program, collects the scenic spot official propaganda image and the domestic traveling website community to publish the tourist comment content, unifies the SPSS/EXCEL statistical analysis method and the text analysis...

In the article a mathematical model of the intellectual support of decision making for the evaluation of the efficiency of implementation and operation of energy saving policy of the enterprise under uncertainty conditions with the help of Mat Lab’s mathematical package has been developed. The main factors...

The purpose of this study is to comprehend the Makotek as a tourist attraction in village Munggu, Bali. In general, the tourism destination will be developed in sustainable way if it has many touristic potentials. Meanwhile, the phenomena in Munggu village is different. Although this village doesn’t...

This article proves that one of the main conditions of overcoming technological inferiority and modernization of the Russian economy is vigorous innovative activity since many branches of production have considerably exhausted both intensive and extensive possibilities of development. To reinforce innovative...

The study aimed to analyze the financial performance of companies in the consumer goods industry sector in Indonesia which might affect the stock price using Return on Assets (ROA) variable and moderated by compliance with Corporate Social Responsibility (CSR) activities and dividend policy. The sample...

This study aimed to find out the opportunities of women graduating from vocational high schools and collage to work in hotels. The respondents of the study were hotel human resources department staff whose duty was recruiting workers. The data collection was conducted by distributing questionnaires by...

The concept of creating an educational digital complex for the specialists training in the operation of information and communications equipment for space purposes is outlined. The goals and objectives of the digital educational complex development are formulated. As a result, a single digital educational...

Nowadays, businesses face many challenges. Changes in the economy are not one-off; change of state of the company from going bankrupt to financially healthy and vice versa is a gradual process. This process is dynamic and influenced by many macroeconomic and microeconomic factors. Therefore, the knowledge...

The rapid development of the Indian economy has attracted worldwide attention. With the continuous deepening of the Indian government’s opening up policy, China’s investment cooperation with India has continued to deepen. Cooperation in transportation infrastructure investment has been particularly prominent....

Capital structure refers to the proportion of total liabilities and owner's equity of all capital sources of enterprises and their proportion. Capital structure is the core problem of enterprise financing decision-making and it is an important part of corporate finance. Irrational capital structure directly...

Industry upgrading and transfer is an important way of the industry collaborative optimization in Beijing-Tianjin-Hebei, and the research on energy efficiency has important practical significance in the process of industrial transfer and upgrading. Based on the capital, labor and energy consumption as...

This research discusses audio video recontextualization of 1970s Warkop DKI movies into 2016's Warkop DKI Reborn. Both movies have contextual similarity in which the latter repeat the context of the former. The purpose of the research is to find out the characteristics and contextualization in terms...

Professional burnout is a burnout syndrome associated with a person's professional activity. This article addresses issues of professional burnout. The concept of the "professional burnout" term is revealed, its assessment tools are described, the reasons for the professional burnout of conductors are...

At present, China has come into a period of modernization and new economy. The industrial transformation and upgrading and the coordinated economic development pattern have undergone significant changes, the output of high-quality technical and skilled personnel has become the first step to deepen the...

The problem of the research is determined by the conditions of the transformation of higher education in the first decades of the XXI (in many post-Soviet countries (Russia, Ukraine, Belarus, etc.) century when following the transformation of the economy, society, culture, etc. in many countries, the...

The concept of the Right to Control by the State is the core teachings of the political activities of law in designing, formulating and enacting legislation in the field of Natural Resource management, which is based on Article 33 of the 1945 Constitution of the Republic of Indonesia. This concept gives...

This research was conducted in order to assess which mediating variables had a greater role in mediating the impact of website quality on Customer Loyalty. This research implemented survey method, in which questionnaires were distributed to a total of 300 respondents. Out of 300 respondents, a total...

This study analyzes the influence of the factors considered by users on their acceptance attitude towards SNS advertising. The influencing factors consist of informativeness, entertainment and sociality. This study thus applies a quantitative research approach using survey data from the users who used...

This study is to understand the effects of digital marketing towards purchase intention that creates consumer decision. Digital marketing strategies that being used in this research consist of email marketing, website, mobile application and social media. Digital marketing is proven to have 71.74% of...

This study aims to analyze changes in the school financial budget and their realization after the Covid19 Pandemic in Purworejo Regency. School finances that are measured are the source of BOS funds from the central government and the PDPS funding source from the Purworejo Regency. The sample of this...

This study was conducted in order to determine whether there’s a significant effect of both perceived risk and sales promotion toward consumers’ intention to visit in the fast-food sector during the ongoing COVID-19 Pandemic. This study utilized survey method, whereas a 5-points likert questionnaires...

This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was...

With the continuous improvement of theoretical and practical research on financial development, especially under the condition of further innovation of China’s multi-level capital market system, there are more and more uncertain factors causing financial risk. It is very necessary to strengthen the research...

With the rapid growth of the global population, there must be suggestions on the world’s food security. Artificial meat may become a potential substitute for conventional meat. Despite the increasing demand in the worldwide range and the mass injection of venture capital, the industry faces a shortage...

The current paper applies the Critical Discourse Analysis in order to analyse the academic discussion on higher education internationalization at the Symposium Trends in International Higher Education and Regionalism at the Waseda University in 2008. The aim of the current paper is to uncover hidden...

In recent decades, there has been an increase in anthropogenic impact on the environment due to the large-scale human impact on the biosphere. The priority directions of activity of the state and society are preservation of the environment and improvement of its quality. Environmental protection measures...

The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using...

By constructing a real and accurate data set and a collaborative and efficient management mechanism, lean management of State Grid Investment lays a foundation for the company to mine the value of data and promote the implementation of the new concept of data-driven management. Focus on 10 kV and below...

In this study, we focus on the importance of entrepreneurship to mediate social capital and innovation, thus improving the marketing performance of Small and Medium Enterprises (SMEs). We took the research sample from exporting SMEs members of the East Java SMEs Facebook group with a total number of...

Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly...

Fighting against with disasters is an eternal issue that human beings are facing. With the advancement of urbanization in China, more and more cities will be exposed to disaster risks. From the point of view of ensuring people's livelihood, maintaining long-term social stability and national prosperity...

In the background of "One Belt and One Road" and "the setting up of the investment bank "will largely promote the development of small and medium-size enterprises in these areas. Small and medium-size enterprises support is a hot topic in the research field in recent years. Based on analysis of existing...

The main purpose of this research is to analyze the perspective of organizational trust in the implementation network of education quality assurance policy in Indonesia. The results showed that organizational trust has not been a key driver to achieve the effectiveness of the implementation of education...

Corporate social responsibility (CSR) has aroused increasing interests from academic field and corporations. While pursuing profits, corporations should also fulfill social responsibilities to advance social well-being, which can in turn contribute to the success of business. The purpose of this study...

As the "Lewis turning point" occurred and the demographic dividend disappeared, China is facing the risk of falling into the middle-income trap. Both theory and international experience show that human capital investment is the key to avoiding the middle income trap. However, human capital accumulation...

The article proposes the econometric model of a social and economic regional development impact on demographic processes that largely determine the level of the regional human capital, which in turn is one of the most important factors for sustainable regional development. Using the created database...

The central standing-point of accounting professional in most ethical violation scandals of corporate collapse has led public to question about standard of ethical behavior in this profession. Although accountant has been introduced ethical standard –code of conduct - along their study in university,...

Stock Price of GREE Electric Appliance, Inc. fell sharply without cash dividends distributed in GREE annual report on April 25, 2018. Based on fee cash flow and surplus free cash flow, this paper presents the evaluation criteria of dividend capability. Using the detailed data of sampled China’s listed...