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Indonesia has more than 40 species of primates, 24 of which are endemic primates. This opinion illustrates that Indonesia has so many species of primates in the world. One is in Bandung, West Java that have a balance ecosystem. The purpose of creating this SOJA sosial campaign is to introducing about...

The purpose of this study was to get a picture of the level of welfare of the slum areas of Bandung through its consumption spending patterns. The study was conducted in Babakan Surabaya in the District of Kiara Condong. Babakan Surabaya is one of the villages in the District of Kiara Condong and is...

In recent years, in response to the energy crisis, global sales of new energy vehicles have increased significantly. A great number of scholars have studied the factors affecting the sales from consumer behavior. However, instead of studying the demand, this paper focuses on the supply, studies the producer...

In recent years, the number of lawsuits filed by Chinese listed companies has been on the rise. So does the scale of the amount involved. When a public company is involved in litigation, the potential uncertainty increases dramatically, threatening investment projects including innovation. This paper...

After China entered the stage of deep aging, long-term care insurance, as an important institutional innovation for addressing aging in China, has been expanded to 49 cities since its pilot program in 2016.Methods: This study summarizes the practical situations of long-term care insurance fund raising...

Financial report used as a basis for decision making because it aims to present information about the financial position, budget realization, excess budget balances, cash flows, operating results, and changes in equity of an entity in a report that is useful for users in making and evaluating decisions...

The study was conducted to assist the Sharia Business Unit of Bank Sulselbar in an effort to increase sharia financing portfolio. The study examines four variables (deposit funds, cash, placement, profit sharing) that affect financing volume. The data were collected from quarterly published financial...

This research aimed to reveal the influences of profitability, firm size, leverage, and capital expenditure on cash holding. In this study, 34 manufacturers listed on IDX from 2016 to 2018 were chosen using a purposive sampling strategy. Secondary data in the form of financial statements was utilized....

Karimunjawa National Park has the potential to become a major tourism attraction in Central Java. There are numerous potentials for tourism business development in the buffer zone community of Karimunjawa Marine National Park. The point of this study is to examine the obstacles to women entrepreneurship...

This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are...

One of the most important enterprise resources, ensuring its competitive advantage in the Russian and international markets, is its personnel with their knowledge, skills, smart ideas, effectively developing innovative projects and implementing them. Professionals are able to significantly increase the...

According to the characteristics of the engineering cost information flow in the whole life cycle, Design the project cost index system of the original data and analysis data, Collecting, sorting, analysis, calculates the project cost information, Estimate the whole life cycle engineering cost of the...

A gadget is a device that functions primarily to ease human communication. However, nowadays there pretty many people that using gadget unwisely, they are too busy with their own gadget and tends to be neglected their en- vironment roughly. This behavior also occurs in the family environment, which caused...

The outbreak of novel coronavirus pneumonia make the economy of our country and even the whole world has suffered great losses,however, due to the limited travel of consumers during the epidemic period, the catering industry under the midline of various industries is the first to be hit, many large-scale...

Small micro enterprises have made great contributions to China’s economic development. However, due to their own characteristics of small scale, single business and lack of own cash flow, the chance of bankruptcy is greatly increased when small micro enterprises face difficulties. The sudden outbreak...

Due to the Covid 19 pandemic crisis, many businesses have seen their economic activity diminish, which motivates them to implement actual profits management. Companies may have the possibility to fabricate financial statements to enhance the appearance of their financial reports as a result of this circumstance....

Family Hope Program (PKH) is a conditional cash transfer in Indonesia that aims to alleviate poverty by improving the welfare of its receivers. Previous studies show that CCT has an impact on welfare observed from household expenditure indicators. This study aims to identify the impact of PKH on household...

The purpose of this research was to analyze the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) of 2016 with the financial statements of BUMDes Ora Et Labora of 2020 in Usapisonbai Village. Data collection was carried out by interviewing and...

This study aims to analyze how the government's policy response, that is the government's responsibility to provide infrastructure needed by the community and cash assistance, as well as social capital owned by the poor to increase of community empower of the poor in Aceh. This study used primary data...

With the rapid development of economy, many people are keen to buy and sell unstable financial products to maximize their interests. This paper proposes an investment strategy based on Sharp ratio and neural network particle swarm optimization, which is able to predict the best time to buy, hold and...

This paper finds that the firms involved in the Luxembourg Leaks ('LuxLeaks') scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control...

This study investigates financial resource misallocation stemming from “ownership bias” and “scale discrimination” within China’s high-quality development paradigm. Using 2011-2022 data from A-share non-financial listed firms, we find financial development significantly alleviates corporate financing...

Operating cash flow management is a quite important component part of the capital management. It’s a reflection of the enterprise’s hematopoietic function, well reflecting the enterprise’s increment of value through their operating activities, and also a reflection of the enterprise’s profit quality....

Based on the major outbreaks environment under this big background, from the literature to explore food industry known risk factors, and the analysis of the inherent mechanism of them, get food industry three risk factors: operating income and cash flow, labor costs, as well as their mechanism of action...

This paper provides a convenient and low-cost cash register management system for small and medium-sized stores. Ensure the accuracy of various data while improving efficiency, so as to meet the daily sales and management needs of the store. Combined with the characteristics of retail industry, business...

Manufacturing SMEs are crucial for stabilizing industrial chains and employment, but face persistent cash flow constraints. As the VAT credit refund policy becomes normalized, its alleviating effect has garnered attention. This paper examines 2019–2024 A-share listed manufacturing SMEs using the difference-in-differences...

This study evaluates Google’s enterprise value over three years (2021–2023) using the Free Cash Flow (FCF) discount method, aiming to provide actionable insights for investors and management. By applying the Discounted Cash Flow (DCF) model, the analysis quantifies Google’s theoretical stock value and...

The paper makes the empirical analysis on factors affecting the A -share listed company's internal capital market efficiency, the study found that in the related factors of corporate governance, control and cash flow rights are associated with the internal capital market positively; the nature of ultimate...

Through theoretical and empirical research methods, this paper studies the main influencing factors of cash dividend distribution policy of listed companies, taking the GEM companies listed in 2013-2016 as the research object, hoping to enrich the current theory and help companies formulate a suitable...

Land of the village treasury is one of the village assets that must be optimized in order to improve the welfare of the community. Since the village treasury land in Ampeldento Village has only been used as agricultural land through a rental system, and part of the land is neglected. The creation of...

With the arrival of digital era as well as networked era, it is inevitable for medical field to realize digitization and network. Nowadays medical imaging has been in widespread use. However, the increasing number of im-ages and their large-size character put much pressure on the storage space. What's...

This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental information (account receivable signal, inventory signal, gross margin signal, sales, and administrative signal, effective tax signal, labor force...

This study collected financial panel data of 42 food manufacturing firms from 2014–2022, and finally selected 15 to explore the changes in the impact of each risk on the cash holdings of firms before and after the COVID-19. The risks include market volatility (VaR), market share (MS), inventory turnover...

The level of cash holding is directly related to the survival and development of Chinese private enterprises. The ultimate controller can affect the level of cash holding of enterprises, but the existing research conclusions are inconsistent on the mechanism of the influence. Based on the cash holding...

This paper studied the differences of mergers and acquisitions’ performances between state-owned and private enterprises using the factor analysis, following this was the regression analysis of the factors affecting the performance of M&A from the perspective of government intervention. The empirical...

With the continuous development of network technology and multimedia technology, video sur-veillance is toward IP, networking, high-definition, intelligence to develop. The applications of video surveillance are not just the connection of monitoring equipment, also including the market demand for video...

To solve the problem that report forms generated in information management system is not convenient for modification and conservation, a method of generating Word documents with texts and images automatically is put forward based on COM components of Office. The realization of the method is discussed...

Online media is experiencing a very rapid development. This is influenced by the lifestyle of Indonesian people who also experience behavior change, almost all activities in the present era use the internet. Search for information and news using online media as well, at the same time conventional media...

Objectives: The aim of the study was to identify the specific and sensitive intervention that has been done under the National Action Plan for Stunting Program. Method: This study was qualitative study using in-depth interviews. We interviewed twenty informants from health sector, non health sector,...

Research on the acceptance of the use of information technology often uses the Technology Acceptance Model (TAM) and the Unified Theories of Acceptance and Use of Technology (UTAUT) model, which provide an excellent theoretical basis for understanding consumer intentions to use non-cash payment transactions....

This study examines the impact of financial flexibility, business risk and moderating effect of firm size on the capital structure of listed manufacturing companies in Indonesia Stock Exchange for 2017 to 2019. The proxies for the financial flexibility are earning to total capital ratio, cash holding,...

In the light of the traditional financial analysis system that limits to the surface data analysis of financial statements while neglecting the core capabilities evaluation, this paper attempted to set the financial analysis index of enterprise core competitiveness to compensate for the limitations....

The article substantiates the concept of an information model of the payment turnover of the country’s economy using big data technology. The information model is designed to reflect the economic situation of payment entities, industries, regions, and the country as a whole on the basis of cash transactions...

Food Estate is a government program with the concept of integrated food production development covering agriculture, plantation and animal husbandry located in a large land area. In simple terms the concept of Food Estate like a food industry villages. In running this program required a large capital,...

This study examines how environmental, social, and governance (ESG) performance relates to firm profitability in the United Kingdom’s main board market during 2009–2024. The analysis links ESG indicators from the London Stock Exchange Group (LSEG) to financial fundamentals from Compustat Global to form...

To gain an in-depth understanding of Tencent’s financial health and hidden financial risks from 2020 to 2023, this study will address these issues through a financial analysis of Tencent Holdings.The central analytical focus of this report is to acquire fundamental knowledge of financial ratio analysis...

The fluctuation of stock prices is influenced by various internal factors, such as tax policies and earnings per share, as well as external factors including economic conditions and political situations. These nonlinear and volatile characteristics present significant challenges for accurate prediction....

Through consulting the company annual reports, computation statistics finance data and so on, the analysis research obtains the finance policy and dividend policy of Han’s Laser in recent years: (1) Han’s Laser increased its internal financing in the recent five years and the financing policy tends to...

The necessity of the formation of the international reserves in any country is determined by its need in the security reserve in case of the crisis situations in the currency and financial sphere. In this respect the monetary authorities may face the goal of the evaluation of the optimal volume and the...

With the continuous development of the Internet industry, offline physical retail companies have undergone a huge technological revolution. Retail companies have broken service boundaries through evolving “new tools”, better realized the collaboration of social resources, and built a huge and a humanized...