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993 articles
Proceedings Article
Integrating Financial Technology with Inventory Management: Enhancing Cash Flow and Supply Chain Efficiency in Indian SMEs
Kruti Vaibhav Dave
The combined impact of Financial Technology (FinTech) Adoption on Supply Chain Efficiency, Cash Flow Optimisation, and Inventory Management Efficiency among Indian SMEs (Small and Medium Enterprises) is systematically examined in this paper. Despite the growing relevance of FinTech in developing market,...
Proceedings Article
Investor’s Reaction Towards Corporate Action and Financial Performance in Asia Financial Industry
Juniarti Juniarti, Marcella Stevi Angelica, Elizabeth Fiona Cahyadi
The primary objective of this study is to determine which investors value more between corporate action and financial performance in the Asia financial industry. We examine from the 486 firms that are suitable with the criteria we have. There are a total of 83 firms that made corporate action during...
Proceedings Article
Managerial Innovations in Structure Capital and Important Decisions in Determining the Profit Management of Plantation Company: Empirical Evidence in ASEAN Countries
Sriyono Sriyono, Detak Prapanca, Afif Nursidah
Research on the financial management of plantation company is very important, because it provides different information, especially in ASEAN countries. Several research has been conducted, but none has fully discussed how to manage its profit. Therefore, the purpose of this study is to ascertain how...
Proceedings Article
Use of financial institutions instruments for the legalization of funds
Fyodor Myshko, Anatoly Olimpiev, Anna Alexandrova, Vladimir Popov, Nodari Eriashvili
The article based on the analysis of literature and legislation explored the use of various financial instruments, such as accounts opened in banks, both for real and for nominees, loan processing, use of cash desks (currency exchange points) and others. The article also reflect, a number of topical...
Proceedings Article
Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio
Nabilla Fitri Mellin Timoty, Nurcahyono Nurcahyono, Khansa Yasaputri, Dyah Ekaari Sekar Jatiningsih
The economic downturn was resulting from the Covid-19 pandemic impacted financial difficulties in financial sector companies. Financial sector companies that have negative equity and were delisted from the IDX. So it is essential to know which indicators can be used to identify financial distress early...
Proceedings Article
Actualization of Implementing the Principle of Caution by Banks in Efforts to Minimize Fraud in Providing Prime Customer Services by Bank
I. B. Gede Agustya Mahaputra, I Made Aditya Mantara Putra, Johannes Ibrahim Kosasih
The banking industry is essential to a country’s economic development, and this necessitates the utilization of banking services. One such service is premium customer service, which includes cash pick-up services for customers. This study delves into a case involving cash pick-up services that have resulted...
Proceedings Article
The Study of the Reason for Continuously Growth GDP in China under COVID-19 through a Company’s Perspective
Yuyan Wang
Under COVID-19, the GDP of different countries is affected in different states. For China, GDP continued to grow during this period. This paper provides a summary and analysis of different literature and statistics on the impact of COVID on different aspects, including the impact of low income and the...
Proceedings Article
Business Blueprint For Village-Owned Enterprises
Dony Waluya Firdaus, Nafisa Aulia
The Village-Owned Enterprise Business Blueprint (BUMDes) is a road map for the formation of BUMDes, BUMDes management, BUMDes stakeholders, and BUMDes development. BUMDes managers, BUMDes stakeholders, and BUMDes development in Palasari Village are other sources of cash income for Palasari Village, Sumedang...
Proceedings Article
Implementation of Inquiry-based Learning Supported by Digital Technologies in Courses of Professional Development for Chemistry Teachers
Zita Jenisová, Jana Braniša, Janka Melušová
Inquiry-based learning (IBL) is based on students` enquire of different situations and formulate relating questions. Experi-mental activity from real-life chemistry using school-measuring equipment con-taining spectrometer connected to com-puter was piloted with 25 in-service teachers attending course...
Proceedings Article
Dynamics of Modernization and Environmental Governance: A Socio-Legal Study with Reference to Indigenous Communities
Puranjoy Ghosh, Shrilekha Banerjee
The territoriality approach of the indigenous people across the globe enabled them to grow accustomed to the sources of survival out of the natural resources with the biodiversity of their territories and accordingly manifest their genetic confirmation of the natural selection process within their health...
Proceedings Article
Case Analysis of Transnational Investment Project Decision-making
Huiling Cheng
With economic globalization, more and more enterprises begin to consider transnational investment to participate in international business. However, scientific decision analysis must be relied on the financial feasibility report. At first, this paper briefly expounds the main points of the transnational...
Proceedings Article
How to Detect Tax Avoidance Through Financial Statement
Andi Dajen Nurfadhillah
The tax is a levy from the government aimed at taxpayers according to the law, and the levy is coercive that aims to cover state expenditure and the cost of developing the country and the community does not get reciprocal services directly. Taxes are a source of income for the state, whereas for companies,...
Proceedings Article
Card Based Payment in Digital Civilization: A Study in Indonesia Hospitality Industry
Sari Lestari Zainal Ridho, Abdur Razzaq
Nowdays, our modern society is dominated by information and digital media that change our civilization come to term digital civilization. Digital Civilization that represented by society culture or lifestyle, has change one way of life, including the way to pay in purchase something digitally. Within...
Proceedings Article
The Effect of Easeness and Security of Non-Cash Transactions on Student Purchase Intention (Case Study of Genusian Card Usage at Nusa Putra University)
Wiwit Widiawati, Fitria Agustini, Putih Hartini, Agung Maulana, Putri Puspitasari, Salya Khairun Nisa, Cep Imam, Farhan Vrediansyah, Winda Nopiyanti
This research was conducted to determine the impact of implementing non-cash transactions on student purchasing intention. In this study, two variables were tested, namely convenience and safety, which could influence the purchasing intention. The research wasconducted using a quantitative approach and...
Proceedings Article
Milennial Consumer Behavior Analysis in Using Online Food Delivery Services During Pandemic
Hera Febria Mavilinda, Akhmad Nazaruddin, Yulia Hamdaini P, Samadi Bakar
The purpose of this study is to see descriptively the characteristics and behavior of millennial consumers related their behavioral intention in using online food delivery (OFD) services during a pandemic. This research is qualitative research with the analytical technique used is descriptive analysis....
Series: Advances in Engineering Research
Proceedings Article
Design and Simulation of Automatic Cash Changing Vending Machine using HDL
Shashank Singh, Gaurvi Khatri, Nitika
The research paper demonstrates the simulation and design of a Cash changing machine using VHDL (Speed Integrated Circuit Hardware Description Language), which goals, the process of dispensing change in vending machines and based on transaction environments. The basic objective of the machine is to allow...
Review Article
Factors associated with the farmer suicide crisis in India
Dominic Merriott
Pages: 217 - 227
Background: In India, it is estimated that ∼16,000 farmers die by suicide each year, and at rates far above those of the general population. This paper reviews much of the literature concerning the factors associated with this crisis.
Methods: A literature search was undertaken from multiple databases...
Proceedings Article
Benchmarking the Operational Efficiency of China’s Peer-to-Peer Lending Platforms Based on Data Envelopment Analysis
Ao Liu, Xudong Deng, Zeping Tong, Yajuan Wang, Liang Ren
As a new financial loan model, peer-to-peer (P2P) lending has been widely spread across the world since emerging, especially in China. However, it often involves risk events, including difficult cash withdrawal, escaping with money, financial fraud, and trouble management etc. Therefore, how to evaluate...
Proceedings Article
Analyzing Valuation Approaches in Country Bibliographies of Equity: A Bibliometric Analysis
Shendy Amalia, Nugraha Nugraha, Maya Sari, Toni Heryana
This study employed the bibliometric method to analyse the valuation approach in the Bibliography of Countries for Equity. In finance, an accurate equity valuation is an important factor in making investment decisions. However, few studies have comprehensively analysed the various valuation approaches...
Proceedings Article
RETRACTED CHAPTER: Behavioral Finance: An Introduction of Herd Effect - Take the Dotcom Bubble in 2000s as an Example
Yudie Xu
This essay introduces the formation of behavioral finance, which considers psychological factors on investor’s behaviors to explain anomalies in the traditional finance. Using the first market bubble — tulip mania in 17 century as an example to see how irrational behavior affects the stock market. The...
Proceedings Article
Improvements in Management Reporting by Utilizing the Laundry-Based Information Technology Systems and Financial Planning: Business Coaching in One of SMEs Located in DKI Jakarta
Faiz Amer Abdat, Sisdjiatmo K. Widhaningrat
The goal of the study involves the Business Coaching method to improve the quality of the system, effectiveness, and efficiency of financial and operational records as well as the quality of financial strategy management. Business Coaching was conducted by using a descriptive qualitative approach. Data...
Proceedings Article
An Influence Of Psak 28, 36, & 62 Implementation To The Technical Reserve And Underwriting Revenue In General Insurance
Ramson Sinaga
The general insurance is a business with specialization in protection to the endured in overcome of risk on lost, revenue lost, and liability to the third party in due to the uncertainty event. The study intends to review on how influences the establishment of reserve on premise that was not become a...
Proceedings Article
Analysis of Simulation in Supply Chain Management Based on System Dynamics and SCOR Model (a Case Study : Newspaper Industry)
Yasmine Arsyifa, Yuniaristanto, I Suletra, Wahyudi Sutopo
Supply Chain Management is a relationship between related components in a company. The relationship between the complex components of supply chain needs to be measured and evaluate the performance so it can be increased by effectively and the company can run the business properly. Case studies conducted...
Proceedings Article
Cash Compensation, Corporate Governance, Ownership, and Dividend Policy on Banking Performance
Tafdil Husni, Rida Rahim, Riyadi Aprayuda
This study analyzes the behavior of cash compensation, corporate governance, dividend policy and the performance of the Banking Industry in Indonesia. This study uses 33 go-public banks that are listed on the Indonesia Stock Exchange with 165 observations in 2014-2018. The analytical method uses Panel...
Proceedings Article
The Calculation of Market Capitalization of Enterprises Based on Discounted Cash Flow Method
An Application on Razer Inc.
Kerong Wang
The gaming hardware industry is believed to be positively influenced by the pandemic, the demand for valuation of those enterprises has also increased. This paper aims to give an assessment and valuation of Razer Inc. while also studying how the company and the whole gaming hardware industry have performed...
Proceedings Article
The Value Investment Analysis of Alibaba
Yili Pan
This paper adopts two models of value investment to estimate the situation of Alibaba. As a newly listed company, many people is not clear about its value investment. Therefore, the paper mainly aims at providing a reference for estimating the value investment of Alibaba. The results of four models in...
Proceedings Article
Quality of Accounting Information and Market Value
Kiki Tri Widiastuti, Evi Rahmawati
This study aims to examine the influence of cash flow information, accounting profit, dividends, and corporate governance index on market value with funding decisions as moderation variables. The population of this research was manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2019....
Proceedings Article
Strategic Thinking of Anadarko Acquisition by Chevron
Qian Zou, Keming Wang, Min Peng
Chevron announced its acquisition of Anadarko Petroleum Corporation at $50 billion on April 12, 2019. These two corporations have quite similar asset type and asset location; thus, the cost of integration was low. The value of assets would be greatly promoted for both corporations after integration,...
Proceedings Article
Implications of Using E-money and APMK on the Money Supply: The Case of Indonesia
Zul Azhar, Hari Setia Putra, Mutia Huljannah
The innovation of payment systems due to technological development, replace the role of cash to electronic money (e-money) and cards as the lifestyle of people in the transaction method. This study aims to see the influence of the use of e-money as well as debit and credit card against the money supply...
Proceedings Article
Road Boundary Detection in Complex Urban Environment based on Low-Resolution Vision
Qinghua Wen, Zehong Yang, Yixu Song, Peifa Jia
In this paper, we proposed a real-time road boundary detection method in com-plex urban road environment. The detec-tion difficulty lies in road wear, both exis-tence of marked and unmarked boundary and low-resolution vision. The idea of the algorithm is to extract the road surface firstly using improved...
Proceedings Article
Wireless Feature Extraction System for Cloud-Dust Based Intelligent System by Using Embedded Wavelet Packet Method
ChungChi Huang, CongHui Huang, ChungLin Huang, ChungJui Wu, ShengFone Yang
In the paper, a wireless feature extraction system for cloud-dust based intelligent system using embedded wavelet packet method is developed. In order to decrease the massive transmission data form re-ceivers and transmitters of wireless sen-sors network, we reduce the data dimen-sions of sensors using...
Proceedings Article
Study on the Paper Flower Craft and Derivative Cultural and Creative Commodities of Bionic Pith Paper: Actor-Network Theory Perspective
Yi-Fang Kao, Hung-Cheng Chen
Pith paper is a native plant in Taiwan and an important cash crop of aboriginal tribes. The pith core of the plant was purchased by the Hakka people, made into paper flowers by Minnan people, and finally sold to traders. Therefore, the craft of pith paper flower can be a traditional craft industry symbolizing...
Proceedings Article
Knowledge Spillover, Relative Wealth Seeking Motive and Government Expenditure Financing in Growth Analysis
Min-Liang Hsieh
This paper introduces the motive of the relative wealth seeking, which characterizes the entrepreneurship, into a knowledge-spillover-type endogenous growth model with a cash-in-advance constraint on consumption purchases and investment goods. I attempt to reexamine the growth effect of the wasteful...
Proceedings Article
The Effect of Working Capital on the Profitability in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (IDX)
Gebrie Dwi Irhamna, Erni Masdupi
This research aims to review the influence of working capital on profitability in the property and real estate companies listed on the Indonesian Stock Exchange (IDX) by using secondary data. The sampling technique used purposive sampling. The number of samples in this study were 230 observations (46...
Proceedings Article
Predicting Intention of Using Fintech Lending to Bank Users in Indonesia
Bayudha Desga Putranto, Nurdin Sobari
The significant increase in the use of fintech lending proves the vital role of non-banks in providing innovative online payment services and cash funds facilities. However, not many have specifically examined the focus on one type of fintech, namely fintech lending. This study’s purpose is to examines...
Proceedings Article
Reanalysis of Cross-Border Payment Based on Blockchain Technology
Haixia Xia, Lian Wang
The blockchain technology naturally matches with international trade payment method. The application of the block chain technology has been highly valued by financial institutions. The present payment remittance model transmitting by SWIFT system has some shortcomings, such as time-consuming process,...
Proceedings Article
Readiness Of Community Participation On Household Waste Management at Cililitan, Kramat Jati, East Jakarta
Putri Winda Lestari, Widanarti Setyaningsih
Based on the primary survey, the knowledge, the attitude and the behavior on household waste management at Cililitan was well adequate but there are still residents who have not managed household waste properly. Infrastructure, community, and organization readiness are important in making sustainable...
Proceedings Article
Development of Syllabus Feature Extraction System
Kazuhide Sugimoto, Kentaro Noguchi, Chikatoshi Yamada, Takahiro Yonamine
In order to guarantee the quality of the student's skill level and the acquisition level of knowledge, we have developed the embedded technology skill standards for national colleges of technology in Ja-pan based on syllabus data. In this paper, the function and implementation of a syllabus feature extraction...
Proceedings Article
Analysis of Financial Derivative Effects on Tax Avoidance in Non-Financial Companies Listed on The Indonesian Stock Exchange Market (BEI)
Ellis Veronika Sitinjak, Dwi Martani
The purpose of this study is to analyze whether companies engaged in financial derivative transactions have higher tax avoidance levels and whether the fair value of financial derivatives affects the levels of tax avoidance. This study uses financial statements of non-financial companies listed in the...
Proceedings Article
Research on the Impact of Dividend Policy on the Performance of Listed Companies’ Market Value Management
Yan-liang ZHANG, Bing-qian HUO, Le-ya ZHANG
To explore the impact of different dividend policies on the market value management of listed companies, the MVM value obtained by reducing the dimensionality of the market value management evaluation index (MVM) system is used as the proxy variable of the market value management, and then the empirical...
Proceedings Article
Potential of Syariah Banks as Nadzir in Cash Waqf for Halal Tourism Funding
Vidiana Tasya Sabilla, Mohammad Izdiyan Muttaqin
Waqf has the potential to improve the economy of a country, because waqf has a role in improving the welfare of the people. Apart from that, the role of managing cash waqf funds can also be used more widely, not only for purposes which are always related to the construction of mosques, prayer rooms,...
Proceedings Article
Study on the Rural Tourism Image of She Ethnic Group Based on Network Text Mining Analysis
Xinlei Wu, Ying Zhang
Network text mining analysis is an important method for the evaluation of tourism destination image, through the collection, screening and analysis of network data, the tourists' perceptual information can be obtained, the attributes and characteristics of tourism destination image can be studied and...
Proceedings Article
The Prediction Research of Safety Stock Based on the Combinatorial Forecasting Model
Weiping Zhong, Lili Zhang
The inventory is related to enterprise’s production, sales and cash flow. Therefore, enterprises pay more and more attention to safety stock control. In this paper, on the basis of support vector machine (SVM) model and RBF neural network model, genetic algorithm (GA) combined forecasting model is established...
Proceedings Article
Firm Value and ESG Performance During the Covid-19 Pandemic
Shashuo Zhang
Since the outbreak of the new crown epidemic, ESG investment has received unprecedented attention among investors and scholars. A growing number of academics show interest in the link between ESG performance and corporate value, while mostly focusing on developed markets. This article aims to explore...
Proceedings Article
The Firm Life Cycle Dynamics of Tax Avoidance
Yenni Mangoting, Claudia Tysia Onggara
This paper aimed at finding out whether tax avoidance differed across firm life cycle (FLC). We used cash flows pattern as a proxy to identify FLC into 4 phases, namely introduction, growth, mature, and decline. Tax avoidance was measured using effective tax rate (ETR) to show the impact of this practice...
Proceedings Article
Green Economy in Russia: Leadership and Financial Aspects
Elena Tarkhanova, Anhelica Fricler, Natalia Baburina
Nowadays, European countries pursue an active policy in the field of greening the economy, expanding the practice known as “green finances”. The main goal of this activity is, above all, in the achievement of environmentally sustainable economic growth.
However, it has to be noted that in the Russian...
Proceedings Article
Reasons for the Impact of Different Acquisitions Take Kindred Healthcare and Susquehanna Bancshares as an Example
Yihao Zhang, Xinran Zhao
The acquisition means that one company purchases all or part of the assets or property rights of another company, thereby influencing and controlling the acquired company. The acquisition can enhance the competitive advantage of the enterprise and realize the behavior of the enterprise's business...
Proceedings Article
Integrated Corporate Governance Model Innovation for Working Capital Management
Mutamimah, D. Agus Harjito
Working capital management is a short-term investment decision funded by current liabilities consisting of interrelated components, namely: cash, receivables, securities and inventories, that have different agency relationships yet interrelated. Until recently corporate governance was not integrated,...
Proceedings Article
Revenue Recognition for E-Commerce Retailers
Titin F. Nur, Hadining Kusumastuti
The rapid development of E-commerce has radically changed financial accounting methods and theory. In this paper, we use a descriptive analysis to show that E-commerce revenue may be tallied via gross or net methods, depending on several guidelines. The role of the supplier can also have a significant...
Proceedings Article
Financing Innovative Development in Sub-Saharan Africa: The Role of Payment Systems
Alhassan Tijani Forgor, Kouadio Ahou Julie
Electronic payments like mobile money services have been associated with unprecedented access to financial services in economies, where a large section of the population was underbanked or unbanked due to either lack of bank branches or their proximity. However, the continuous development of electronic...