Advances in Economics, Business and Management Research

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...

Research Aims Learning System Development of Entrepreneurship for Higher Education. Problems of entrepreneurial learning, such as: low entrepreneurial motivation, difficult to develop business ideas, not running feasibility studies, weakness of grand design and low start up entrepreneurial business....

In the context of "Internet +", the application of campus loan is born, and the emergence of campus loan also accords with the law of market development. However, in real life, there are still many risk problems in campus loans, which gradually deviate from its original anticipated development direction...

The purpose of this paper is to to analyze the influence of Hedonic Shopping Value and Store Atmosphere and Promotion of Impulse Buying through Positive Emotion on the consumer Sogo department store in Samarinda. This study uses a quantitative approach using path analysis processed with IBM SPSS Statistic...

EFL writing is an English learning skill which is a huge challenge for learners. It is influenced by cognitive and emotional factors. Cognitive factors cover language learning strategies and learning styles; emotional factors involve foreign language learning anxiety, learning motivation and attitudes....

Since May 1, 2016, China has fully implemented the policy of "Business Increase" and the market economy has developed rapidly. Qinghai Province was once one of the pilot areas of "Ying Chang Zeng", and its economy has undergone tremendous changes. At present, China has fully implemented the "business...

On June 23, 2016 held a referendum which resulted decision that United Kingdom or Britain determined to exit the European Union membership that we call Brexit. The exit of UK will absolutely impact UK’s trade with its trading partner including Indonesia. In connection with this issue we conducted a study...

This paper introduces the concept of composite relationship among enterprises, that is, the relationship between two parties in a business is composed of many simple relationships. The article defines the essential characteristics of the composite relationship, revealing the importance of enterprises...

This research is focused on the several problems that have presently existed in national procurement programs such as high price compared to market price, complicated purchasing procedures, and long period of purchasing. The problem-solving countermeasures is to introduce the performance appraisal system...

The purpose, role and functions of modern mass media influence on all socially significant components of society by forming in the last public opinion, aimed at a joint search for pareto-efficient solutions of sustainable development, are yet to be subjected to further thorough scientific and theoretical...

With the continuous expansion of education internationalization, China's higher education has also quickened the pace of "going out" . The One Belt and One Road Initiative has brought unprecedented opportunities to the running-abroad schools of Chinese universities. However, there are still great challenges...

The aims of this paper are to identify and to analyze some key references on labor competitiveness in digital economy. This study is a systematic review which employs four phases: (1) the identification of relevant studies with the use of several keywords such as labor competitiveness; (2) the description...

This article is a phased outcome of the National Social Science Fund Project “Research on the Innovation of National Defense Patent System Based on the Perspective of Military-Military Integration” (15CFX046). Objective: To provide reference for the allocation of national defense patent system. Methods:...

Esteemed for its culture, Bali has developed as a cultural based tourism destination. Traditional food is part of the Balinese culture and is the one of some tourism attribute in Bali. Through the traditional snack or commonly called as "JajananPasar”, the local community of Subagan Village which is...

Agriculture is a priority sector of the Russian economy. Focusing on the task of improving the living standards of the population and ensuring the country’s food security, the State is constantly improving the tools of the state backing for agricultural goods producers, increasing budget funds for implementing...

Ecofeminist generation is closely related to ecology crisis which is caused by modernization and industrial civ-ilization. Women who concern towards environment are striving in their daily life to keep earth save and a comfort place to be lived. It will be very interesting to analyze how their behavior...

This research aims to study whether the water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claims and complaints from the customers. The research also aims to determine whether the PDAM has implemented a water audits and comply with the level of water...

The meso-level’ meaning and place in the hierarchy of levels in the economy from the standpoint of a systematic interdisciplinary approach is shown in the paper: The meso-level exactly “smoothes out” the randomness in the situational-socio-economic processes taking place at the micro-level, where the...

The purpose of this study are to determine the extent of the gap between expectations and perceptions of Koperasi SHIPS Jawa Timur (KSJ) members, in this case KSJ is a Cooperative that both established and run using the Islamic Sharia. Besides, it aims to identify the service quality attributes that...

In the article, the author outlined the need to supplement the methods of currency control in the digital economy. The main idea is to introduce a new method – electronic screening. The sequence of actions for implementing this method is shown in the diagrams. The author provides information sources...

The paper substantiates the need for the formation of a set of measures of state support for agriculture. The concepts of “state regulation”, “state support”, “state assistance” and their goals are considered. The authors highlighted the main parameters of financial support in accordance with the State...

Work morale is a psychological state of a person that can cause feelings of pleasure and make someone work harder to achieve goals that have become determined. Things that can affect morale include burnout and job satisfaction. Burnout is a psychological condition experienced by a person due to stress...

In the context of modern international market trade, in order to further promote the implementation of “the Belt and Road Initiative”, some scholars have proposed the concept of a cross-border e-commerce development model in the economic zone, using e-commerce as an international trade channel, making...

Modern economy with a high level of globalization and competition stimulates enterprises to establish new technology, business processes and tools of enterprise management, causes an increase in share of indirect costs in their full amount. Therefore, it is possible to manage profit through clear accounting...

This study aims to examine the effect of macroeconomic factors, namely the exchange rate and inflation, on the stock prices of PT Bank Negara Indonesia. This research is based on Kwofie and Ansah’s study, which states that most investors do not consider the macroeconomic influence on stock prices. Previous...

Great changes have taken place in the teaching mode of colleges and universities before and after the COVID-19 epidemic, resulting in corresponding adjustments and changes in the direction of teaching supervision in colleges and universities. Online and offline mixed teaching will become a new format...

As more and more food delivery platforms have met the convenience needs of online food ordering and delivery orders and are affected by the epidemic, the food ban has further stimulated the demand for sales and home delivery. ItsaCheckmate has been born. It acts as a link between the restaurant and the...

The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or Work from Home (WFH). The ideal condition of WFH applied by an...

In audit opinion there are 4 types: Unqualified opinion, qualified opinion, adverse, and disclaimer. A public accountant can only conduct financial statement audits company for 3 (three) years in a row. This study aims to determine the effect of Certified Public Accountant Reputation, Auditee Characteristics,...

Repositori Ilmiah Nasional/RIN (The National Scientific Repository) is a means to share, preserve, explore and analyze research data, developed by the Center for Scientific Data and Documentation-Indonesian Institute of Sciences (PDDI-LIPI). This study aimed to evaluate RIN at LIPI by using Usability...

Modern management by the company oriented on principles and requirements standards The ISO 9000 series. In present time organization management industrial businesses represents a system of interconnected processes, the purpose of which is sustainable development and upgrade efficiency based on leadership...

As one of the notable educational tourism destinations, Baobab Safari Resort has attracted huge number of tourists to spend their time being closer with the nature as well as the locals who live surround it. Aside from recreational aspect, the resort offers fruitful benefits in order to give more experiences...

This study aims to examine the presence of herding behavior on the Indonesian stock exchange (BEI), especially in the infrastructure, utilities, and transportation sectors. Daily data has been gathered for analysis from the 2013-2017 period, and this period was chosen to capture the extreme market movement,...

Since the 1980s Indonesia and Malaysia have been the world main exporters of plywood with a dominant market share. However, in 2002 Indonesia plywood exports decreased. Even since 2007, the total exports of Indonesia and Malaysia have decreased significantly, and the position was replaced by China as...

The availability of clean rooms accompanied by adequate equipment is a necessity for every tourist destination, including in tourist villages. Understanding the needs of tourists for the availability of these rooms, in the partner village assistance program, two unused rooms are assisted for the repair...

This paper explores the method of using Fama-French Three Factor Model and mean variance analysis to optimize portfolios, reaching more accurate predictions, and achieving maximum return and minimum risk. Using historical data of stocks from different industries, three factors from the Fama-French database...

With the capital market being increasingly open, people’s living standards are being improved day by day. A large amount of capital enters the market, and people’s cognition and demand for investment are becoming more and more urgent. In this context, choosing a scientific method of enterprise value...

The visual merchandising is a crucial aspect of physical and online retail establishments, as it significantly impacts consumer behavior. In an online retail setting, visual merchandising takes the form of online visual merchandising cues (OVMC), such as product images, videos, product descriptions,...

The disruption of supply chain in the context of the pandemic has led to a turbulent business environment and has had a severe impact on global economic development. Companies make plans and react quickly in complex and challenging environments. This paper proposes a framework for supply chain disruption...

With the rapid development of science and technology and the deepening of global economic integration, technology trade has gradually become an important factor affecting the ability of technological innovation. Therefore, this paper in Shanghai as an example, using the Shanghai -- 2019, 2010 panel data,...

The purpose of this study was to obtain empirical evidence about the factors influencing earnings management practices. Quantitative method was used to conduct this study by using purposive sampling method. After selecting the company, there were 38 manufacturing companies listed on the Indonesia Stock...

This article evaluates the application of Open-list Proportional Representation (Open-list PR) system in Indonesia’s legislative election, and, in turn, proposes the modified design to be applied in further legislative elections, mainly in the global pandemic era. Methodologically, it is qualitative...

In the classroom teaching, the knowledge cramming teaching mode is boring. And the task-based teaching activities emphasize that the students should "learn by doing", and the teachers should design specific and actionable tasks based on the classroom activities. In this way, the students could complete...

The paper studied on the share of GDP by the data from 1994--2012 .It is possible to identify three main structural changes in China's economy: the primary (i.e. agriculture), secondary(i.e. industry) and tertiary (i.e. service). China is in the middle stage of industrialization and transforming from...

As a form of culture, the campus came along with the emergence of the school. It is a comprehensive, multi-formed and multi-layered cultural phenomenon and a part of social culture. An increasing number of educators have realized that campus culture can become an important educational force and an important...

This paper defines the concept of the two kinds of development paths of the maker space, which are the "Unipolar" mode and "Bipolar" mode. And then based on the comparison of the advantages and shortcomings between them, the conclusion is made that the maker space should take the "Bipolar" development...

This study aims to empirically examine the effect of decentralization, task uncertainty and environment uncertainty on managerial performance with Management Accounting System (MAS) dimensions that consist of broad scope, timeliness, aggregation and integration as mediating variables. This study was...

In this paper, the time series analysis method and the improved recursive least square parameter estimation method are used to realize the short-term forecasting of daily load and monthly load of electric power sys-tem based on ARMA model. The method makes up for the shortage of weighted least square...

Many villages in Indonesia are visited by both local and foreign tourists, one of which is the village Petak, Pacet. This is a challenge for the local community, government officials and even the intellectuals. The use of the term "homestay" might be different in different countries. In attracting tourists,...

Lying in a transformation period of economic development, economic prosperity, social progress and development in science and technology have to rely on strong competitiveness of a nation’s universities to a large degree. Internationalising education is seen as playing a role in the empowerment of students...

Material Flow Cost Accounting allows you to accurately monitor the physical and monetary value of waste, which increases the visibility of environmental costs and gives managers possibility to identify areas of cost savings. The article discusses the general aspects of Material Flow Cost Accounting and...

This study aims to examine the elements of fraud diamond theory based on local wisdom on fraud behavior. This research was conducted in all universities in Buleleng Regency, Bali. This research uses a quantitative method by using 40 finance department employees in all universities in Buleleng Regency...

According to the authors, the main disadvantage of current theoretical approaches to the concept “innovative project” is that they ignore the fact that an innovative project is a complex system representing a combination of resources, deadlines and contractors for implementation of a complex of interrelated...

The research objectives are: (1) to analyze the level of efficiency and elasticity of the use of labor in Gross Domestic Product (GDP) based on economic sectors in Indonesia in the period of 2010-2016, (2) to find out the changes/ transformations in the use of labor among the economic sectors in Indonesia...

Whether Hong Kong and Macao residents employed in the Greater Bay Area can participate in social insurance and enjoy the social insurance treatment is a problem worthy of attention. However, previous studies on this topic remain largely outdated, fragmented, and theoretical. This study, taking Hong Kong...

Market conditions can change rapidly. Empirical evidences from Europe markets show that there can be several years between risk being taken, revenues being generated, and losses flowing through. This is the lesson that the recent financial crisis of 2008 taught us. Stress market conditions in Europe...

This paper aims to analyze the relationship between the implementation of regional autonomy policy with the National Coal Mining Company and the emergence of the Local Coal Mining Company in Indonesia with a particular case study on the case of coal for mentioned Coal located in Sawah Lunto, West Sumatra....

The transmission problem of monetary policy plays an important role in the theory of monetary policy. Its conduction effect determines the performance of macroeconomic regulation and control, which influences the current and future policy decisions of the monetary authorities. The effective transmission...

The article analyzed the attitude and role of stakeholders in the service industry, straighten out the logic relationship, construct both bottom-up and top-down sandwich type vertical structure, but also horizontally through the multi-agent coordination management to realize the subject interests and...

In this article is developed by the author of the method and algorithm of evaluation of efficiency of functioning of industrial complex of the region, tested on the official statistics data on the organizational-economic situation of the industrial complex of the Russian Federation. Proposed modified...

This study aims to investigate the factors influencing entrepreneurial intention on participants of the new entrepreneur program, which is a program from the Government of West Java Province to create new entrepreneurs. There were 105 participants in the New Entrepreneur Program involved as the research...

This paper takes Internet enterprise Tencent as the research target, the purpose of which is to explore the relationship between business model innovation and business performance, and to provide concrete and feasible guidance and suggestions for enterprises in reality with specific cases. In this paper,...

The article is devoted to the study of digital companies and the identifying the features of their international activities. The article gives a classification of companies, analyzes the scale of their activities and geographical distribution. The study revealed the features of transnationalization in...

The purpose of college accounting education is to train accounting professionals who have a combination of theoretical foundation and practice. It has always been a topic of common concern to the education and practice communities. Because the environment of education and practice is very different,...

This study seeks to examine the determinants of firm value of listed manufacturing companies in Indonesia Stock Exchange (IDX) during a five-year period. The factors namely institutional ownership, firm size, profitability, leverage, and investment opportunity set. The sample was determined based on...

In the light of the development of modern digital technologies, the development and integration of new business process management systems for commercial business organizations is a very serious problem. Methods for reducing the negative result by promptly localizing and absorbing the risk effect on...

Innovation is also a determinant of excellence in business competition. However, innovation is often perceived as an activity that costs money, time, energy, and mind. Yet by utilizing the supply chain network owned by the company, innovation can be done more cheaply, easily, quickly, and right on target....

The purpose of this study was to examine the effect of financial performance and type of financing on the stability of Indonesian Islamic Rural Banks. Financial performance variables are measured using the return on equity ratio. Variable types of financing are measured using the proportion of Murabaha,...

Kaizen culture and Innovation are key competitive factors deeply imbued into the organizational products and processes to achieve optimal operational performance sustainably. Literature suggested that manufacturing companies needing to differentiate themselves adopt a culture of continuous improvement...

This paper mainly takes the overseas students in Yunnan universities as the main subjects of the questionnaire. This paper studies the relationship between cultural identity and learning effectiveness of foreign students in China. Data were collected by questionnaire survey and analyzed by SPSS statistical...

In this work the highly controversial problem of economic security is investigated as one of the essential factors determining the attractiveness of investment objects in a new aspect. At the same time, the issues of the relationship between investment attractiveness and economic security of enterprises,...

Fashion products are quite important needs for generation Z as their identity. However, fashion needs are certainly not prioritized during the Covid-19 pandemic. Generation Z’s perception of the need for local fashion brands can be an option due to concerns about foreign brands. This research was conducted...

In order to ensure the sustainable and stable development of the airline, according to the characteristics of the production and operation of the airline, an early warning index system for the production and operation monitoring of the airline is established. On this basis, a comprehensive evaluation...

The article reveals topical issues of using information technologies in the tools of a specialist in the field of personnel management in the digital economy. The trends of the labor market in the digital economy that affect the formation of tools for an HR specialist during the implementation of digital...

Based on the preliminary study there are several problems related to the provision of medical record files (1) Polyclinics with different deviation chambers of the floor. (2) Tracer that sometimes errors. (3) The distribution officer concurrently serves as the officer providing medical record documents....

With the development of Internet consumption and the popularization of college students’ concept of credit consumption, Internet credit loan consumption has become a very common consumption mode among college students who accept new things quickly. This has become a phenomenon that cannot be ignored....

This paper analyzes characteristics of the semiconductor industry of Guangdong and Taiwan, respectively, and the degree of cooperation between the two sides since China’s adoption of the reform and opening-up policy. Following that, this paper points out that the semiconductor industry of Guangdong and...

In 2020, the epidemic spread all around the world. When people stayed at home to isolate themselves, the workplace apps played an essential role for businesses and schools. DingTalk is one of the workplace apps which help people to work or study online. The theme of this paper is about DingTalk’s marketing...

Due to Indonesia’s negative impacts on water quantity and quality, the water-sensitive industry receives greater attention and pressure from its stakeholders to disclose water-related information. As previous studies indicate that firm characteristics are the drivers of corporate social responsibility...

The Covid-19 pandemic has made the world economy, including Indonesia, unstable. Indonesia is a very large country consisting of various islands, and due to Covid-19, the Indonesian government has implemented the Social Activity Restriction (PPKM) system. The present study aims to see whether the Covid-19...

The digital economy and digital finance are developing rapidly in China. This paper examines the relationship between the development of digital finance and the degree of corporate financialization. The paper uses computer technology and numerical simulation methods to estimate and formulate OLS and...

This study aims to determine the effect of placement and workload on work motivation and its impact on employee performance. Respondents in this study were part of the Sleman Regency Government employees with a sample of 196 respondents using the proportional stratified random sampling method. The analysis...

The waste problem is a very complicated problem to solve. In Indonesia itself, the waste problem is very worrying. Based on data from ScienceMag, it is stated that Indonesia is the second-largest contributor to plastic waste to the sea after China, followed by the Philippines, Vietnam, and Sri Lanka....

Investing is crucial for wealth accumulation, safeguarding against inflation, and meeting financial objectives. Choosing effective strategies can significantly influence outcomes. Central to this is the Mahalanobis universal portfolio (MUP), characterised by its tendency to yield positive returns over...

This paper focuses on the comparative study of tariff policy reforms in China and the United States in the 1920s to 1930s. By analyzing tariff policy reforms in China and the U.S., this paper makes a comparative analysis from the targets of the reforms and the effects on the two countries. Comparative...

This paper describes an experiment examining the effectiveness of evidence-informed policy to regulate fast food consumption. We reviewed existing literature on public health policies that target unhealthy products, mainly focusing on evidence-based policies. During a 6-month field experiment, health...

This paper uses 47 Chinese listed pharmaceutical manufacturing companies in 2019–2021 as a research sample to explore the path selection of the multidimensional linkage effect of social responsibility on pharmaceutical companies to improve their financial performance based on stakeholder theory and using...

[Purpose/Significance] Explore the decisions that Tmall e-commerce platforms should take in the entire e-commerce market, and provide reference for the research and analysis of e-commerce platforms. [Method/Process] Based on the SWOT-AHP analysis method, construct a SWOT-AHP matrix model to analyze the...

Ciherang is a High Yielding Variety (HYV) of Rice produced by the Indonesian Agency for Agricultural Research and Development Agency since 2000. Ciherang, as an agricultural technology innovation, is still used by most farmers in various regions in Indonesia, especially South Sulawesi as one of the national...

The prepress processing principle and technology is the core course of printing engineering. In recent years, the objects of the prepress processing get more fields, and it turns from the traditional book binding to a broader field of packaging development, also the processing quality requirements gets...

This paper is about the role of clusters in industrial policy of Russia. The experience of foreign countries is presented and the main directions of development of the national industry are also considered. Besides, the relationship between the development of technological clusters and the growing competitiveness...

This research aimed to describe and explore the regrouping of schools within one complex and teacher redistribution to attain equitable management and distribution of teachers. The research located in Ngawi Regency, East Java. The data collection was performed through in-depth interview, observation,...

The establishment and improvement of Yunnan regional economic multilevel medical security system, should base on the problems existed in the current Yunnan regional economics. The suggestions should be not only for the multiple needs to the people ,but also for an increase aging population. After all,...

Chinese construction firms (CCFs) played an important role at the international market. As an important participant at the international construction market, Chinese construction firms are confronted with the tasks of keeping themselves competitive. The paper analyzed the current situation of CCFs at...

The article is dedicated to the study of nature and design of financial pyramids. The mechanism for the appearance and models of financial pyramids, the brief review of their appearance and collapse in the global history and in modern Russia are considered. Fractal geometry is suggested for use as a...

The application of micro-course in education is more and more widespread. In the view of the shortage of previous teaching in the advanced course of mechanics, this paper aims to explore the application of micro-course in the teaching of advanced mechanics and explore the application of micro teaching...

In the era of regional autonomy, financing of education is not only the responsibility of the central government, but it is a shared responsibility between government, local government, and society. Particularly, schools' operational funding is highly dem

The awareness of environmental preservation is the duty of every human being. In the current business world, all speaks about the concept of green. This paper is aimed at describing the concept of green banking as a positioning strategy to improve the brand image of the company (bank) itself. The method...

Entrepreneurship means the ability to discover or create a new field and to work on the creation of innovations. With different methods to utilize and develop the ability, one can make some new results come into being.Based on the connotation and characteristics of entrepreneurship, 3 first-class indexes,...