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972 articles
Proceedings Article
Corporate Competition and Financial Analysis - Based on Marriott’s Analysis
Yunuo Chen
This paper provides a comprehensive analysis of the macroeconomic environment and investment potential of Marriott International. It begins with an overview of the U.S. economy, highlighting a projected GDP growth of 2.5% in 2023, driven by consumer spending and investment, while noting the adverse effects...
Series: Advances in Engineering Research
Proceedings Article
Development of a Bluetooth Based Automatic Nitrogen Valve Control System for Enhancing Nitrogen Efficiency in SMT Reflow Oven Processes: A Case Study at PT XYZ
Deo Malwa Yudistira, Sumantri Kurniawan Risandriya, Nanta Fakih Prebianto
Reflow soldering is the process of heating solder paste in a reflow oven, allowing electronic components and PCBs to be interconnected. In this process, nitrogen gas (N₂) is used to create an inert atmosphere to prevent oxidation during heating. However, at PT XYZ, the control of nitrogen gas is still...
Proceedings Article
Financial Analysis of Sweet Potato Farming in Gunung Talang Region, West Sumatra, Indonesia
Zul Irfan, Khairini Syak, Mahmud, Delsi Afrini
West Sumatra province has three sweet potato’s central regions, one of its is in Solok regency which is named Gunung Talang region. Farmers in this region have planted sweet potato for a long time as a secondary crop in lowland after lowland rice being harvested. Some of them planted sweet potato in...
Proceedings Article
Enterprise Group, Cash Holding and Credit Risk
Xiaofeng Xie, Yang Yang, Kai Xu, Zongfang Zhou
Using the data of Chinese listed companies for 2011-2016 years, on the basis of defining enterprise groups, the relationship between enterprise group, cash holding and credit risk is studied from the perspective of the property property of the final controller of the enterprise group. The research shows...
Proceedings Article
The Work Passion Effect on PT. XYZ’s Employees Performance in Jakarta
Felicia Srijaya, Zamralita, dan Debora Basaria
The decreasing level of employee performance will have an impact on his work. the level of employee performance in the company can be seen from the level of performance indicators that have been set by the company in recent years. The aim of this study is to understand the concept of work passion and...
Proceedings Article
The Effect of Millennial and Gen-Z Generation Disruption on Decreasing Buying and Selling Transactions using Cash
Joshua Paundra, Hafsyah Hamidah, Karen Mossa Anggita, Rahmi Setiawati, Andrean Nazly Regan Sadaukur Sitepu
Millennials and Gen-Z generations are generations born in the era of high technology and have a tendency to use technology in everyday life. The disruption caused by these two generations has had a considerable influence on many things, one of which is changes in buying and selling transaction patterns,...
Proceedings Article
The Effect of Capital Structure, Information Asymmetry, and Free Cash Flow on Earnings Quality
Ayuni Fitria, Fitriyah Nurhidayah, Rudi Harianto, Irma Paramita Sofia
This study analyzes the effect of capital structure, information asymmetry, and free cash flow on earnings quality. Capital structure is measured by the debt ratio, information asymmetry is proxy by the measure of liquidity, and free cash flow is measured by the FCF ratio. The hypothesis in this study...
Proceedings Article
Experiential Marketing as a Driver of Customer Satisfaction
Yasmin Fatikah Nugroho, Rodiana Listiawati, Tetty Rimenda, Jhonny Marbun
The rapid growth of digital banks in Indonesia has led to high competition between digital banks. Banks need to implement appropriate and targeted marketing strategies in order to win market competition. Experiential marketing strategy has a focus on creating positive experiences in the minds of customers,...
Proceedings Article
The Financial Statements Comparison Between ExxonMobil Corporation and Chevron Corporation
Zhaojun Luo
The study embarked upon a comprehensive financial analysis of ExxonMobil and Chevron, aiming to discern their fiscal health from 2023 onwards. The ExxonMobil and Chevron are the two leading companies of energy industry. Central to this essay is answering: ‘How are these energy giants faring in today's...
Proceedings Article
Capital Structure and Cash Holding
Wendi Zhang, Ronghao Zhang, Shuo Zhang
This paper reviews some classical theories such as the Pecking order theory, free cash flow theory, and trade-off model. It also mentions some of the research methods used by the authors, such as the modified event-study approach, in collecting data in a representative sample. It also mentions some of...
Proceedings Article
Risks and Transmission Mechanism of Entrepreneurship in One‑Person Companies—Based on Risk Management and Internal Control Theory
Xin Liu
Based on risk management and internal control theories, combined with the latest institutional and policy environment, this paper systematically identifies five core risk dimensions of one-person companies: legal compliance, financial cash flow, operational decision-making, human resources, and credit...
Proceedings Article
The Reasons of Why Customers Choose COD as Their Payment Method When Shopping Online
Verani Sabtia Vandiny, Rodiana Listiawati, Tetty Rimenda, Jhonny Marbun
The rapid adoption of technology affects payment methods causing changes in consumer behavior when choosing the payment method that they will use as a complement to the online shopping process in e-commerce. This study investigated the factors encouraging customers to choose Cash on Delivery (COD) payment...
Proceedings Article
Implementation of Service Excellence Strategy to Improve Hr Performance in A Law Firm Office
Istiadi, Ghina Fortuna Ayu
One of the determining factors for the success of an office is the productivity and performance of Human Resources (HR). One of the key factors in increasing the productivity of a Notary Law Firm/PPAT office is the quality of services provided. This study aims to determine the extent to which the quality...
Proceedings Article
The Reconstruction of Cash Management System of Yunhai Group under the Network Environment
Wenhao Tan, Wenxuan Tan
The emergence of network environment puts forward a new subject for the cash management of conglomerate. To keep pace with the environment reforming, conglomerate should reform the traditional cash management by deeply analyzing the new features of network environment and the new requirements of cash...
Proceedings Article
Analysis on Earnings Quality of Listed Companies: Based on Dupont Analysis
Rui Shi
The purpose of this paper is to study earnings quality analysis system of the listed company, to show the research purpose and significance of earnings quality of the listed company, to research the earnings quality of listed companies through four aspects.
Proceedings Article
Design of Accounting Information Systems of Cash Receiving and Expenditure in Improving Internal Control of Income of Weaving Tie MSME in the District South Central Timor
Clara M. Reinamah, Moni Yuniati Siahaan, Selfesina Samadara
Accounting information systems have an important role for MSME, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. An accounting information system is required to process cash receipts and payments transactions....
Proceedings Article
Communication Strategy for the Empowerment of MSMEs During the Covid-19 Period in Indonesia Through PT PII Share
Rialdo Rezeky M. L. Toruan, Muhammad Saifulloh, Muminto Arief
Since the Covid-19 pandemic hit the world, including Indonesia, various levels of society have felt the economic and social impacts directly. In fact, many have lost their jobs and of course have an impact on increasing the number of unemployed in Indonesia. The government quickly and consistently made...
Proceedings Article
Development of Spreadsheet-Based Applications for Learning of Financial Management
I Made Sura Ambara Jaya, Ni Ketut Masih, Ni Luh Mei Wahyuni, I Nyoman Sugiarta
Spreadsheet based applications are needed by students and lecturers to expedite the financial management learning process. The aim of the research was to produce a spreadsheet-based application for financial management that can be used for real learning. Spreadsheet-based application for financial management...
Proceedings Article
Estimation of Default Scale of 2020 Credit Bonds Under the Influence of Epidemic
Guanglu Li, Susheng Wang
The continuous impact of the 2019 novel coronavirus (2019-nCov) may increase the pressure of credit debt risk prevention and control in 2020.First, the epidemic will weaken the ability of enterprises to make profits and raise funds through such channels as impacting consumption, affecting production,...
Proceedings Article
The Impact of the Acquisition of BUNGIE on SONY
Yiwei Gao, Yuxi Li, Guiwan Wu
The background of this paper was the announcement of the acquisition of game manufacturer BUNGIE by SONY. The direction of the research was based on studying the impact of the acquisition on SONY in the global game industry. The trend of small game companies being acquired by large companies in the game...
Proceedings Article
Factors Affecting Return on Assets
Arif Rakhman, Heikal Muhammad Zakaria, Gusganda Suria Manda
The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique....
Proceedings Article
Economic Policy Uncertainty and Firms’ Cash Dividend Policies
Qiu-Min Liu, Chi-Chuan Lee, Ruyu Zhang
This paper adopted China’s Economic Policy Uncertainty (EPU) compiled by Baker et al. (2016) to study the impact of uncertainty and other factors on the dividend decision of listed companies, from the macro and micro perspectives. Empirical analysis was performed by the fixed effects model. It was found...
Proceedings Article
Analysis of the Shortcomings of Financial Engineering in Traditional Risk Management Methods
Yuqi Xue
With the progress of science and technology, in order to ensure the risk management, financial engineering has emerged. Among them, the effectiveness of risk management activities is directly related to the stability of cash flow. Financial engineering broadens people’s thinking and reduces the cost...
Proceedings Article
The Role of Management Accounting in Strategic Financial Decision-Making: A Case Study of M&A Transactions
Ruoxi Zhao
Mergers and acquisitions may be cited as a strategic financial decision that involves a considerable amount of resources in terms of commitment and complexity in the analysis, which cannot be explained through the lens of financial reporting. In this research, the author has attempted to conduct an in-depth...
Proceedings Article
Cashless Tapping Behavior: Customer Decision-Making Process of Chip-Based Electronic Money in Indonesia
Ervan Togatorop, Dwiki Satrio Hutomo, Noveri Maulana
Electronic payments offer secure and convenient fund access, reducing cash and check reliance for merchants and attracting wider customer bases. Non-cash transactions surge, outpacing cash. An electronic money chip securely stores values on a chip or server. This research examines factors driving electronic...
Proceedings Article
Economic analysis of sustainable potato marketing strategies and constraints in Kangra district of Himachal Pradesh
Aditi Raina, Pushpak Sharma, Garima Gupta, Arundhati Balouria
Potatoes, a substantial cash crop with the ability to increase farm revenue and promote long-term agricultural development, are the subject of this study, which investigates sustainable marketing tactics, expenses, margins, and limitations in the Kangra area of Himachal Pradesh. Potatoes exhibited a...
Proceedings Article
Controversy of Paying Old Age Benefits in Social Guarantee Systems: Public Policy Perspective
Tatang Sudrajat, Umi Rahmawati, Tinda Irawati, Leni Rohida
The issuance of the Minister of Manpower Regulation (Permenaker) Number 2 of 2022 has sparked controversy, especially among workers. The Ministerial Regulation governs the method and standards for the provision of old age protections to employees, especially for employees who stop working due to termination...
Proceedings Article
Quality Analysis of Work Life and Job Stress in Effect on The Performance of Employees
Isniar Budiarti, Dani Setiawan
this study aims to obtain explanatory findings that have been tested by analyzing how (1) the quality of work life, Job Stress and employee performance, and (2) the quality of work life, and Job Stress influence on employee work performance. The research method used in this research is descriptive and...
Proceedings Article
Research on the Impact of Stock Pledge Ratio of Controlling Shareholder on Share Price in A-share Exchange Market
Shunxiang Wen, Chuhong Liao, Ruxin Chen
Equity pledge is a kind of pledge with the equity of the investor as the target. In recent years, equity pledge as a new financing method, has been adopted by more and more listed companies due to its advantages of convenience and efficiency. The purpose of this paper is to analyse the influence of controlling...
Proceedings Article
The Research of Assessing Liquidity and Operational Efficiency
Song Gao
A firm that can no longer pay its creditors—its bankers and suppliers—is illiquid and technically bankrupt, a situation that no manager wishes to face. Managers must make decisions that do not endanger their firm’s liquidity—a term that refers to the firm’s ability to meet its recurrent cash obligations...
Proceedings Article
Enhancing Learners’ Financial Literacy Through Game-Based Learning: Pilot Testing at Two Primary Schools in Perak
Wei Chooi Yi, Kuah Yoke Chin, Chia Mei Si, Liew Feng Mei
This study aims to enhance primary school learners on the financial literacy through game-based learning and assess their efficacy of saving and spending in daily life. The participants were 77 learners from two selected primary schools in Perak, 42 from school A and 35 from school B, respectively. This...
Proceedings Article
Application Analysis on Internal Rate of Return Rule for Investment Decision
Liyang Jiang
The net present value (NPV) rule is not the only criterion available to evaluate a capital investment proposal. You may be familiar with the payback period, the internal rate of return, or another criterion. This paper examines and explains how to apply to the NPV rule: the internal-rate-of-return (IRR)...
Proceedings Article
Using DDM and FCFF to Evaluate Stocks’ Value: Take HP as an Example
Yutong Chen
With the fast development of the global economy, the investment market has become one of the most important markets in the world. Among various investment products, equity investment stands out because of its high profitability and risks. For investors who want to earn profits from the stocks, estimating...
Proceedings Article
Evaluating the Development of a Continuing Care Retirement Community Based on the Example of the Taikang Insurance Group
Enhao Zhang
The aging population poses significant challenges globally, altering age structures and straining societal resources. Continuing Care Retirement Communities (CCRCs) offer an innovative solution, yet their development in China remains nascent. The essay has combined an array of enterprise valuation methods...
Proceedings Article
Project Financial Post Evaluation Model Design Based on Cash Value Added Theory
Shengyu Wang, Tao Li
The number of projects invested by Chinese enterprises is rising rapidly, enterprises are facing overcapacity, resource redundancy and other issues. Project post evaluation method can fix deviations from the feasibility assessment, thus, the value of the project can be maintained. In accordance with...
Proceedings Article
Formation of Export Potential of Regional Economy
Zoya A. Vasilyeva, Irina V. Filimonenko, Tatiana P. Likhacheva
Change in the structure of global commodity markets’ demand for high-tech science-intensive digital technologies influence the existing structure of economies of raw material regions and form new requirements for the product portfolio of exports. One of the main trends of export regional potential is...
Proceedings Article
Research on Technological Innovation of the Toll Road Industry----Based on the Perspective of Value Chain Management
Xia Zhang, Wu-Juan Liu
In the operation process of the toll road industry, compared to cash flow and logistics, information flow plays a more important role. It runs through every link of the industry value chain and provides guarantee and support for the increase of the additional value of value chain. From the perspective...
Proceedings Article
Regional Companies’ Assessment Features in the Digital Economy Era
Irina Anikina, Natalya Glazkova, Yulia Marchukova
The assessment of existing electronic commercial systems and the features of the companies’ assessment are modern topical issues. This can be explained by the increasing e-commerce, in which it is hard to choose appropriate development strategies and to apply efficiency optimizing systems. The research...
Proceedings Article
Do Cross Border Acquisitions Relieve Financial Constraints of Target Firms in Asean?
Auliyah Rizky Suhasmoro, Ruslan Prijadi
This paper examines whether cross border acquisitions lessen financial constraints of target firms in ASEAN based on a sample of 538 acquisitions over the period of 1988-2016. Using cash holding of target firms, the cash flow sensitivity of cash, the cash flow of sensitivity of investment and the quantity...
Proceedings Article
Do Managers Cater to Investors by Paying Dividends?
Huanhuan Dong, Huangjin Liu
This paper mainly discuss the applicability of the catering theory in stock market in China. We particularly use the 2009-2014 stock market data as the sample after the equity division reform and the financial crisis. We use PTP to represent the supply of cash dividends of listing corporations and PDND...
Proceedings Article
The share price trend prediction of China's coal listed companies ?Based on PCA & BP neural network
Lanjin Yang
This paper starts from the financial indexes of the coal listed companies and use financial indexes which represent cash flow capacity, solvency, operational capability, profitability and development ability to predict share price by BP neural network. Firstly, the input variables are optimized by principal...
Proceedings Article
Enterprise Tax Burden and R&D Investment: Evidence from Chinese GEM Listed Companies
Yingxuan Liu
R&D investment costs a lot of funds, which is the fundamental driving force to maintain enterprise competitiveness and innovation ability. As a rigid expenditure of enterprises, tax revenue will reduce the free cash flow of enterprises to a certain extent. The relationship between the degree of enterprise...
Proceedings Article
Economic Crisis Early Warning Signs and Response Strategies for Corporate Bankruptcy Prevention
Baihe Ling
The global pandemic has brought very difficult times to the economy, with funding issues, supply chain disruptions, and changes in the way people buy. This article will examine this issue and, concerning real-life examples, explore the importance of having a good plan to anticipate and respond to economic...
Proceedings Article
Study on Enterprise Cash Flow Problems and Countermeasures
Mei Li
The enterprise is a cell of society and core force of economic development. Under increasingly fierce competition salutation, enterprises are faced with complex and changing living environment. For enterprises, cash flow truly reflects enterprise operation conditions. To some extent, cash flow can indicate...
Proceedings Article
Analysis of Factor Affecting User Interest Towards Use of Tcash QR Code
Imam Yulijanto, Maya Ariyanti
This study aims to analyze the factors that influence intention to use T-Cash QR Code from perception ease of use, perception usefulness, subjective norm, perception behavior control, and attitude. This research uses quantitative approach. The population is T-Cash user with QR Code which is in DKI Jakarta...
Proceedings Article
An Organization’s Cash Flow Management in Digital Economy
Nadezhda Piontkevich, Ekaterina Shatkovskaya
Modern conditions for the development of the world economy determine the formation of needs in the creation and implementation of new approaches to managing economic processes at all levels of an organization. Digital solutions that meet the modern business demands and, when used rationally, contribute...
Proceedings Article
Optimized Design of Dynamic and Real-Time Cash Flow Statement Interface on Mobile Terminal
Li Hongxia, Liu Chang
With the rapid development of the information technology era, mobile apps with different functions continue to emerge. In early 2020, affected by the new crown pneumonia epidemic, the number of users who use mobile apps to work online has also increased significantly. This requires that the interface...
Proceedings Article
Ratio-Based Financial Performance Analysis of Pepsi
Mengqi Dong
Pepsi Co is a leading global food and beverage company with a broad portfolio of brands that have won the hearts and minds of consumers around the world. Despite the impact of the COVID-19 pandemic, the company's performance remained strong and satisfied consumers. The basic purpose of this report...
Proceedings Article
Improving the Quality of Life for Beneficiary Families Through the Family Hope Program in Sopai District, North Toraja
Resky Sirupang Kanuna, Juanda Nawawi, Nurlinah
The Family Hope Program is one of the government initiatives designed to reduce social welfare issues. This program offers poor and vulnerable families conditional cash assistance. These requirements pertain to enhancing the quality of human resources, specifically health and education, as a measure...
Proceedings Article
A Case Study of Financial Issues about Zhejiang Safun Industrial Co., Ltd.
Wen Luo
With the constant maturity of China's capital market and the sharp increase in stock market turnover, many companies plan to use IPO to make them listed companies, and to supplement cash flow through the vast financing platform of the equity market, to achieve a bigger and stronger company. desire. However,...