Advances in Economics, Business and Management Research

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25153 articles
Proceedings Article

Development of a System for Assessing the Ecological State of Water Bodies

Rustam Gakaev
One of the global tasks of the modern environmental issue is the study of the sustainable development of water bodies, their structure and, most importantly, their rational use. The solution of this urgent problem is practically impossible without researching the components of aquatic ecosystems. These...
Proceedings Article

Experience of Creating Digital Twins as a Result of Monitoring the Health of Industrial Personnel

Leonid I. Baranov, Olga A. Tikhonova, Alexey N. Tsarev, Nikolay M. Tverdynin, Nadezhda I. Grishakina
One of the areas of occupational medicine is organizing the pre-shift medical examination of personnel of hazardous and extrahazardous industrial facilities, such as nuclear power plants. Appropriate medical control is not only permanent, but practically integrated into the technological process. The...
Proceedings Article

The Empowering of Technology and Innovation for the Sustainability of Intangible Resources in Malaysia Through Open Distance Education

Chiam Chooi Chea
Technology has “two sides of a same coin”. Technology and digitalization transformation are inevitable in the 21st century because it has been in every aspect of life, where 21st century is called a time period known as VUCA (Volatility, Uncertainty, Complexity, and Ambiguity), due to its robust, and...
Proceedings Article

Analysis and Measurement of the Impact of Export Value, Import Value, Exchange Rate, and Inflation on Indonesia Budget Deficit 1996–2021

Elva Vonny Ventika, Eni Setyowati
The economic development of a country requires a comprehensive policy carried out by the Government through the APBN. This policy can cause a budget deficit, where expenditure is more significant than income. It was due to high imports and declining exports, the weakening exchange rate against the dollar,...
Proceedings Article

An ESG-Modified Credit Risk Assessment Model Based on Decision Tree Model

Haiyue Chen
How to accurately assess corporate credit risk is a very important issue for financial institutions such as banks. Especially after the 2008 financial crisis, the discussion of credit ratings has gained more and more attention, and various evaluation models have been proposed to predict credit risk for...
Proceedings Article

Emotional Intelligence As a Moderating Variable in the Application of Accounting Information Systems to MSME Performance

E. Een Yualika, Ria Meilan, Novi Fitria
MSMEs as a driver of economic growth, and adding new jobs is quite important in their performance in making decisions properly. The analysis technique is a data analysis process that is expected to provide information that can assist in this study, data must be analyzed for interpretation, to provide...
Proceedings Article

The Influence of Lifestyle and Product Attractiveness on Purchasing Decisions at Coffee Shop in Blora Regency

Devita Rizky Aprillia, Rochman Hadi Mustofa
The coffee shop business in Blora Regency has been growing into promisingly business as it attracts many coffee consumers to purchase coffee products at the coffee shop frequently. This study means to decide the impact of way of life and engaging quality of the item on buying choices at cafe in Blora...
Proceedings Article

Sharia Stock Performance Behavior in the Covid-19 Situation

Arfeni Nabila, Pitri Yandri
The Covid-19 condition with various government policies that focus on rules for limiting the scope of human activity also impacts the capital market, which is experiencing contraction. Sharia shares in the mining sector, trade and investment services sector, and the essential and chemical industry sectors...
Proceedings Article

Enlightenment to Our Country Based On Europe and the United States National Non-Material Cultural Heritage Legal Protection Experience

Shu-Juan Liu
Foreign countries have a mature experience in the aspect of the development and protection of the intangible cultural heritage, The accurate evaluation as well as the value of the intangible cultural heritage; Great importance to protecting non-material cultural heritage of the perfection of laws and...
Proceedings Article

Favor Consumption: An Empirical Study on Chinese Villagers

Li You
The Chinese villagers lay great emphasis on face earned from exceeding consumption on renqing, with the expectation of receiving respects and fames. This study empirically tests the relationship between face and consumptions of renqing and reveals various effects. This study makes up the research gap...
Proceedings Article

R&D Leap and Operational Efficiency: The Moderating Roles of Environmental Dynamism and Environmental Munificence

Li-Tian Chen, Mei-Mei Zhang
Based on the theory of ambidextrous innovation and dynamic capability, our study investigates into the relationship between R&D leap and operational efficiency. Thus, using panel data of 257 GEM listed firms from 2011 to 2016, we show that R&D leap is negative to operational efficiency. In addition,...
Proceedings Article

The Effect of Cause Brand Fit on Brand Credibility through Altruistic Attribution and Moderated by Altruistic Value

Adrianto Trimarjono
This study aims to examine the effect of cause brand fit on brand credibility through altruistic attribution and moderated by altruistic value. The research was conducted on aqua consumers in East Java by using purposive sampling technique. To test the hypothesis used Moderating Regression Analysis (MRA)...
Proceedings Article

Factors Influencing Corruption Actions with Parliamentary Behavior as Moderating Variables (Polewali Mandar Regency DPRD Study)

Jamaluddin M, Mediady, Harryanto, Abdul Hamid Habbe, Lili Aprilianti
This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research using a descriptive approach. The method of data collection is by handing out questionnaires....
Proceedings Article

Study on the Influence of Mothers' Quality on Children's Development

Tingpimei Zhang
China's next-stage demographic dividend needs to be stimulated by the use of population quality and population structure. Therefore, the quality of the population of future generations is crucial to promoting social and economic development. By combing the literature, this paper finds that the quality...
Proceedings Article

Marketing provision of transformational economic processes

Svetlana Kovalchuk, Alona Tanasiichuk, Svetlana Sirenko, Yevhena Zaburmekha
It is substantiated in this article the necessity of the global market of goods formation and also capital, labor force, information technologies, internationalization of production and capital, increasing the efficiency of foreign trade and foreign investment as well as increasing competition in commodity...
Proceedings Article

Management of Commuters’ Travel Behaviors: A Tradable Credits Scheme Approach Based on Commuters’ Travel Utilities

Ting TAO
A novel Tradable Credits Scheme (TCS) is approached to effectively control the urban commuters’ travel behaviors in this study. To analyze the travelers’ behaviors affected by the TCS, a residents' travel utility model is established. Under the constraint of travel expenses, we analyze commuters’ travel...
Proceedings Article

Research on Managerial Entrenchment and Company Capital Structure

Xue-Xia Xu, An-Qi Liu, Yu-Hui Gu, Sun-Lei Yang
Under the modern enterprise system, it is an inevitable problem for the management to act according to their own interests when making decisions. Therefore, the attitude of management in making decisions will inevitably affect the proportional relationship in the capital structure of the company. In...
Proceedings Article

Sharia Bank Resilience in Facing Macroeconomic Factors

Irma Setyawati, Tri Widyastuti, Adelina Suryati
The purpose of this study is to analyze the resilience of sharia banks in Indonesia in facing macroeconomic factors. This research data was taken from Bank BRI Syariah's publication of quarterly reports, period of 2009 – 2016. Multiple regression equation was used to determine the relationship between...
Proceedings Article

The Effect of Socialization, Training and Assistance Activities on Pokdarwis Satisfaction and Participation Levels in Managing Tourism Villages

Nyoman Dini Andiani, Ni Made Ary Widiastini, Made Aristia Prayudi
This study aims to study about an effect of dissemination activities, training, assistance on the level of satisfaction of members of the Sekumpul tourism awareness group in the village of Sekumpul, Sawan district, Buleleng regency, in receiving education provided, to develop the potential of the village...
Proceedings Article

Municipalities community preferences vector and management digitalization practice

S.S. Gordeev, S.G. Zyryanov
The basics of assessing the quality of life in conditions of limited statistical data and use as an additional resource of sociological information are considered. The key characteristic is the vector assessment of social wealth of living conditions. The system of indicators based on sociological estimates...
Proceedings Article

Use of Foreign Workers in the Mining Sector

Adnan Hamid
Article 27 paragraph (2) of the 1945 Constitution, states that "every citizen has the right to work and livelihood that is suitable for humanity". This article means that the State is obliged to provide employment for its citizens by giving the widest possible opportunity to its citizens to obtain employment....
Proceedings Article

Industrial and regional features of professional standards implementation

Oksana Rusakova, Vladimir Bylkov
The relevance of the topic is due to the importance of assessing the qualifications of workers based on the developed professional standards. The article identifies the objective prerequisites for the introduction of professional standards. The stages and stages of the implementation of professional...
Proceedings Article

The Influence of Leadership Behavior of Employee Service Quality in the Employee Office and Human Resources Development in South Pesisir District

Muhamad Kadri, Syamsir
This study aims to study and explain leadership behavior on employee service quality in the Employee Office and Human Resources Development South Pesisir District. The study population was 49 people. The technique of collecting data in this study uses a proportional random sampling technique. The data...
Proceedings Article

Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)

Muhammad Hasbi Saleh, Almanita Sari
This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around...
Proceedings Article

Dynamics of Oncological Morbidity in Kryvyi Rih Environment

Daria Shiyan, Olena Lakomova, Sergiy Sonko
The article examines environmentally-spatial specifics of morbidity spread in Kryvyi Rih region (Kryvbas). Different approaches to the identification of medical geographic areas are analysed. The paper proposes a typology of diseases, according to which environmental and geopathogenic areas are defined....
Proceedings Article

From Physical to Digital: Consumer Adoption Process to E-Wallet

M.M Alfina
The primary objective of this research is to understand about the consumer adoption behavior of mobile wallet. Practically, this research will be useful for the mobile wallet provider who would like to understand the process which experienced by the user of mobile payment. It is also helpful for individuals...
Proceedings Article

Reflections on the Accounting Treatment of Lessees in the New Lease Standard: Methods and Examples Based on New Lease Standards 21

Yingting Liu
The new lease standard no longer makes distinguishes between operating leases and financial leases for accounting treatment of lessees, and uniformly uses the “right-of-use model” to separately list an asset and a liability in the balance sheet. The accounting treatment has undergone a disruptive change...
Proceedings Article

Value Chain Analysis on SMEs Chips Product in Pematang Serai Village

Fitri Yani Panggabean, Muhammad Bukhori Dalimunthe, Surya Asih, Ika Devi Perwitasari, Reza Aditia, Raudah Zaimah Dalimunthe
This paper aims to analyze the value chain and to identify activities that have the highest economic value-added to the chips that are owned by the Small and Micro Enterprises (SMEs) of Pematang Serai Village, Langkat District. Value chain activities analyzed include: 1) supply of raw materials; 2) production...
Proceedings Article

Systematization of Cost Management Problems at Garment Enterprises of Ukraine

Nataliia Y. Radionova, Lidiya V. Synytsia, Svitlana O. Krasniuk
It is noted that the problems of effective cost management exist at macro-, meso-and micro levels. The basic factors at macro-, meso- and micro level factors that negatively affect the cost management of Ukrainian garment enterprises are identified. The degree of influence of the specified factors on...
Proceedings Article

The Effectiveness of Village Fund Cash Block Grants (BLT) for the Poor Society Affected by the Covid-19 in Nangapanda District Ende Regency

Hyronimus Se, Lambertus Langga
It has been almost a year that the world has experienced suffering because of the emergence of an infectious disease type, namely the coronavirus (Covid-19). The coronavirus outbreak does not only affect health but also socio-economic conditions. The economic impact of the coronavirus outbreak has caused...
Proceedings Article

Analysis of Industrial Response Mechanism of COVID-19 Risk Impact

Run Chai, Xiaolin Li
In January 2020, COVID-19 suddenly broke out, then Wuhan province had to be isolated and people had to observe home quarantine in China. The epidemic led to instantaneous closure of the business catering, entertainment, tourism and other service industries. Most of the traffic was interrupted, enterprises...
Proceedings Article

Analysis on the Different Response of Fast Fashion Brands and Luxury Brands to the Epidemic

Wen Peiyu
The fashion industry is one of the most important industries in the world economy, and it has always had strong competitiveness in trade exchanges. The outbreak of the epidemic triggered great turmoil in the global financial market, which had varying degrees of negative impact on fashion brands of all...
Proceedings Article

Impact of Firm-Created Content and User-Generated Content on Consumer Perception in Grab-and-Go Coffee Brands

Adhityo Negoro, M. Gunawan Alif
Social media platforms nowadays are numerous and have many different features to aid the communication conducted by individuals or groups. At the same time, it has an implication on how marketing communications are conducted and how consumers perceive brands, thus determining purchase intentions. The...
Proceedings Article

Virtual Tourists’ Motivation During COVID-19 Pandemic

Muhamad Muhamad
The emergence of the COVID-19 pandemic affects greatly all aspects of life, including the tourism sector. The pandemic affects traveler’s motivation in planning their canceled trip on a chosen destination. This paper aims to give alternatives in tourism using a virtual-based tourist destination in Indonesia....
Proceedings Article

Enhancing Vocational Teachers’ Professionalism in Teaching Government Accounting

Vita Fitria Sari, Dewi Pebriyani, Mayar Afriyenti
The implementation of the 2013 curriculum in Vocational High Schools has introduced the field of government accounting in the vocational curriculum with the subject “accounting practicum for government institutions / agencies”. The 2013 curriculum introduces the terms remedial and enrichment in the learning...
Proceedings Article

Factors Influencing Decision-Making Process in Relation to Public Service Delivery (PSD) in Malaysia

Rozaina Ali, Ahmad Shaharudin Abdul Latiff, Sazali Abdul Wahab
Efficient public service delivery is a main objective for every government. An important aspect of public service delivery is ensuring services provided fulfil the changing needs of the citizens and benefiting the public. However, the challenge on how best the government can serve the public continues...
Proceedings Article

Analysis on Application of CAPM Model in Chinese Securities Market and Its Deficiencies

Chengyu Qiu
The capital asset pricing model (CAPM), which accurately predicts the relationship between asset risk and expected return, is the cornerstone of modern financial economics. Starting from the most common unitary capital asset pricing model, this paper studies the application of the CAPM model in the Chinese...
Proceedings Article

Generational Difference in Perceptions of Tax Fairness and Attitudes Towards Compliance During Pandemic COVID-19

Arja Sadjiarto, James Thendean, Florencia Manuella Gunawan, Teresia Devita Tjahjadi
The COVID-19 pandemic significantly impacts every sector of life, including the economic sector. Facing this, governments try to alleviate some of the burdens through incentives, expected to encourage tax compliance. In this study, we will delve into the intergenerational difference of perception of...
Proceedings Article

Analysis of the Management of Village Owned Enterprises in Pasaman Regency with an Importance Performance Analysis Approach

Fefri Indra Arza, Deviani, Ade Elsa Betavia, Halkadri Fitra
Government Regulation Number 11 of 2021 states that Village-Owned Enterprises are legal entities established by villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the Village community....
Proceedings Article

Belief Adjustment Model of Digital Investors to Stocks Liquidity at IDX

With Moderation Digital Reference

Niken Savitri Primasari, Mohammad Ghofirin
This research objective is to studied whether this sustainability reporting factor can be stimulated by a belief adjustment model with digital references available to investors in choosing stocks on the Indonesia Stock Exchange, which is marked by an increase in the issuer's share price, especially...
Proceedings Article

Description of Local Wisdom Culture “Waja Sampai Kaputing” in Palm Oil Companies in Banjarmasin

Dahniar, Dewi Prihatini, Markus Apriono, Siti Komariyah
This article aims to explain the description of organizational culture based on local values. The values of local wisdom of Banjarmasin culture called Waja Sampai Kaputing which function as social glue that unite the organization by providing appropriate standards for employees of oil palm companies....
Proceedings Article

Seoul Hallyu Trip by Traveloka: Special Interest Tourism Packages for MZ Generation

Vanesia Amelia Sebayang, Asmyta Surbakti
Special interest tourism (SIT) is a reflection of tourism diversity consumption patterns that fit the MZ (millennial-Z) generation. As it is known, the Indonesian MZ generation lives in a fandom culture era as a result of the massive development of the Korean cultural wave (Hallyu) that spread through...
Proceedings Article

Smart Water Tanks as a Drought Early Warning System

Adhy Kurniawan, Galih Setyawan, Pratama Tirza Surya Sembada, Tegar Abieza
The availability of water is difficult to measure accurately, causing delays in water supply for the community, so a monitoring tool is needed that can provide accurate and real-time information to measure water availability so that clean water can be distributed to areas that need it on time. The digital...
Proceedings Article

Credit Default Prediction Based on Multivariate Regression

Yingzi Sun, Lirui Yang, Ruonan Zhao
Credit default is a wide-spread credit derivative instrument. As it becomes more and more popular, an appropriate supervision system has to be established. In this paper, a multiple factor regression models are constructed in order to investigate the feasibility for credit default prediction based on...
Proceedings Article

Implementation of ERP Accounting Process Based on Odoo Using Quick Start Method at XYZ Company

M. Revivo Andrea Vadsya, Wahjoe Witjaksono, Warih Puspitasari
XYZ Company is a subsidiary of ABC Tbk, operating in the property sector. The accounting unit is a crucial part of XYZ Company and is responsible for financial management. The challenges faced by the accounting unit include the lack of an interconnected system linking various units, resulting in the...
Proceedings Article

How Maritime Connectivity and Crude Oil Price Determine Capital Structure of Maritime Industry in Indonesia

Nur Huda Salasa Majid, Imo Gandakusuma
Maritime industries dominate the world’s trade transportation mode because more than 90% of international trade volume is transported by sea. Indonesia as the biggest maritime country in the world has a big contribution to international trade volume. Investment decisions are very important for the sustainability...
Proceedings Article

Starting a Business-Intention of Higher Education Students in Southern India

K. Ganesh Kumar, D. P. Sudhagar
Internal and external stakeholders in Higher Education have been actively pushing entrepreneurship as a profitable career choice among students since the adoption of the National Innovation and Startup Policy and the implementation of the National Education Policy 2020 throughout the Nation. There is...
Proceedings Article

Enhancing Problem Solving and Critical Thinking in STEM: Evaluation of the IDEAS Programme

Zarith Sofiah Othman, Wan Anis Nabila Wan Abdullah Zawawi, Ahmad Khudzairi Khalid, Nurhuda Ismail
There has been much research that relates to the conventional and formal education for best delivery of science and mathematics (STEM) subjects, but little has been reported of the informal STEM learning that can deliver similar outcomes. The IDEAS programme is a successful non-formal approach to learning...
Proceedings Article

Does the Information System Audit Syllabus Fit the Industry’s Needs?

Practitioners and Academic Perceptions

R. Nelly Nur Apandi, Alfira Sofia, Hanifa Zulhaimi
The successful absorption of graduates in practical work will depend on the curriculum design offered by the study program. Developing a course syllabus that suits industry needs is an important aspect that must be considered. This study aimed at seeing differences in perceptions regarding the level...
Proceedings Article

The Influence of Locus of Control and Need for Achievement on Digital Business Transformation and Mediation of Digital Literacy

(Survey on Micro and Small Business in East Java)

Anggito Abimanyu, Kusdi Raharjo, Tri Wulida Afrianty
Micro and small business actors in Indonesia have an important role in economic growth in Indonesia. So that these business actors need to be developed for their business because they see their contribution to the country of Indonesia is very large. Therefore, this study uses LOC and NFA variables to...
Proceedings Article

Interrelation of Internationalization and Firm Financial Performance in the Manufacturing Sector

Josephine Aurelia Winoto, Deddy Marciano, Liliana Inggrit Wijaya
This study examines the interrelation of internationalization and firm performance among manufacturing sectors in Indonesia for the years 2021–2021. This is basic research with a quantitative approach using data panels on E-Views 10. The research used 20 companies that fulfill the terms of the period...
Proceedings Article

Tourism Industry Partnerships: Partnership Opportunities for MSMEs and Large Business in Palembang City

Meitolo Hulu, Reagan Brian, Dilla Pratiyudha, Daniel Sihombing, Elang Kusumo
The era of globalization demands product innovation and competitiveness, followed by HR capabilities and digital marketing. This is an obstacle to the development of MSMEs that are competitive and support the community’s economy. Micro, Small and Medium enterprises and large businesses in the tourism...
Proceedings Article

Research on Regional Logistics Industry Development Strategy Based on System Dynamics: Take Changzhou as a Case

Zhi-Qing Zhang, Lang Yu, Wen-Hao Xie
As an important part of regional economy, regional logistics is useful to improve the regional scale of production and processing, plays a crucial role in the areas of economic and social benefits, and promotes the competitiveness of enterprises and the regional economy. Based on the analysis of constituent...
Proceedings Article

A Brief Discussion on Construction of Information Commons and Subject Service Innovation

Maoli Xu
Subject service is one of the breakthrough points for university libraries to meet the requirements of information environment in the new era and information commons is one of the most important approaches for such innovation of service for those libraries. With further development of the subject service,...
Proceedings Article

Research on the Cooperation between School and Enterprise and the Training of Applied Talents in Music Performance of Applied Marine University

Jia Zhu
The paper analyzes the importance and feasibility of the process of school-enterprise cooperation by combining the regional characteristics and regional culture of Hainan International Tourism Island University, and puts forward some suggestions to make some suggestions on the development of Hainan International...
Proceedings Article

Innovation of Private Customized Tourism Development Mode under the Tourism E-Commerce Platform

San-chun Yu
With the improvement of people's living standards and the promotion of their economic income, traveling outside has already become one of the main activities in people's leisure and entertainment time. Facing the increasing demands of the tourism market, the traditional mass tourism has been unable to...
Proceedings Article

Impact of China's Real Exchange Rate Volatility on Sino-US Commodity Trade

Jianning Chen, Lifeng Tu
Constructing the imperfect substitute trade models of commodity goods between USA and China, this paper uses FGLS and GMM estimation to show whether fluctuation of the real China's exchange rate has any implication on the Sino-US commodity trade flows. Using two alternative measures of "real" China's...
Proceedings Article

Development of Creative Tourism Zone 'Puncak 2' to Increase Economic Competitivenes of Bogor District

Besar Agung Martono, Titing Widyastuti
The purpose of this paper is to present a proposed development concept of "Creative Tourism Zone" 'Puncak 2' region in Bogor District. This paper also serves to develop the concept of a Creative Tourism Zone with stakeholders including the government, academia and entrepreneurs. The proposal is based...
Proceedings Article

The Sharing Economy A Comparison between China and Europe

Shanxiang Xiao, Ti Wu
This paper provides a comprehensive understanding of the distinct features of sharing economy companies in China and how they differ from those in Europe. The report fills an important gap in the literature, which is deficient in explaining how the cultural and political environment of different countries...
Proceedings Article

Problems of Attracting Investments for the Acquisition and Construction of Real Estate

E.A. Vidishcheva, V.A. Nikiforova, A.A. Kovchun
We have analyzed Russian and global experience of investing in housing. We reviewed the fundraising models existing in the Russian real-estate market: mortgage and equity construction. The paper analyzes some statistics relating to the state-of-the-art in housing construction in the Siberian Federal...
Proceedings Article

The Application of Contemporary Expressive Painting Language in Cartoon Creation

Qiuyuan Li
Contemporary painting context is bound to break through traditional meaning, and the introduction of new painting language is one of the ways to break through traditional way. This paper, starting from the artist’s creative and the artist’s most impulsive and essential way of expression, attempts to...
Proceedings Article

Estimation of social significance of copper mining enterprises using the method of least squares

O.V. Bazhenov, A.D. Oykher, A.V. Ilyina
The article discusses the theoretical and practical aspects of PLS-PM modeling the social significance of copper industry enterprises as an indicator reflecting the contribution of companies to the development of the territories of their production facilities and / or parent enterprises. The purpose...
Proceedings Article

Structural Analysis of Egyptian Economy: Trends in Service and Digitalization

Natalia Buletova, Ekaterina Stepanova, Mohamed Sergany
In 2019, Egypt celebrates the 150th anniversary of the opening of the Suez Canal, which brought new impulses and challenges to the economy and political development of this state. Egypt and Russia have long-term history of successful economic cooperation. This paper presents results of structural analysis...
Proceedings Article

Customer Satisfaction on Company Image and Its Impact on Loyalty of Banking Service Industry Customers in Bali

Ni Luh W. Sayang Telagawathi, Ni Made Dwi Ariani Mayasari, Ni Nyoman Yulianthini
As the development of the research made by Andres Kuusik,(2007), the primary purpose of this research was to examine the effect of the customer satisfaction, the company image, switching barrier, and the loyalty of the customers with the banking as an empirical hypothesis. This research found that the...
Proceedings Article

Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities

A.V. Klimova, A. V. Svistunov
Nowadays the problem of an effective state taxation policy that could provide Russian economic security is particularly relevant. The main source of budget replenishment is tax revenues. The article represents the analysis of monitoring activity of the interdistrict tax office and identifies current...
Proceedings Article

Teaching Reform of Analog Electronic Technology Based on CDIO

Juan Wang, Yubing Li, Lihua Li, Yunfang Xie, Na Li, Limin Shao
This paper explores how to cultivate students with innovative consciousness in the course of Analog Electronic Technology under the environment of national innovation. On analysis of the drawbacks of the current curriculum, the teaching group integrated the curriculum resources. Using EDA (Electronic...
Proceedings Article

Quality Review of Internal Audit Reports of Quality Assurance Units Based on IPPF 2400

Andrico Stephanus Hutabarat, Agustinus Nicholas Tobing.
This research aims to determine the conformity of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded...
Proceedings Article

Environmental Issues in Trade War: a Political Economy Perspective

Husnul Isa Harahap
A trade war is a conflict that occurs between two or more countries in the sector of trade. The conflict can be seen in the case of an increase in tariffs or other obstacles made to disrupt the economic balance of a country, so that the country changes its economic policy or trade. One issue in trade...
Proceedings Article

Prospects of the exchange future market in the development of the agrarian economic system of Ukraine

Nadiia Reznik, Anna Slobodianyk, Oksana Sydorenko, Mykola Horlachuk
The article is devoted to the problem of exploring the prospects for the development of a futures market in the agrarian sector of the economy, which will provide savings for agricultural producers by increasing their creditworthiness, protection against possible fluctuations of prices, clearer planning...
Proceedings Article

The Reforestation through Oil Palm Plantation in Sumatra Island

Jan Horas Veryady Purba
The Sumatra Island is one of the important islands that has the largest contribution in the development of plantations in Indonesia. Some of the world's important commodities are produced on the Sumatra Island and deliver Indonesia into an important producing country in the world. The purpose of this...
Proceedings Article

The Java Furniture as A Local Cultural Response and Preservation In Surakarta

Mr. Kusmadi, Ms. Sunarmi, Mr. Sumarno
This study aims to preserve ethics and Javanese manners through understanding the Javanese society sitting culture on the temple relief. A specific target in this discussion is the discovery of information about the form of Javanese furniture in the development of the best furniture design in Surakarta....
Proceedings Article

Determining the quality of municipal services using SERVQUAL model

Nedeljko Živković, Maja Glogovac, Bojan Kovačević
This study deals with determining service quality of municipalities of Srebrenica, Bratunac, and Milici in Bosnia and Herzegovina. The research is conducted using a questionnaire based on SERVQUAL model which comprises two subscales, one referes to customers’ expectations and another for their perception...
Proceedings Article

Characteristic of Salak Seed Coffee with French Press Brewing Method through Organoleptic Test

Ni Luh Suastuti, Ni Kadek Eni Juniari, Ni Made Wiwin Widiastuti
Karangasem Regency is a district located in the eastern part of Bali Province which is one of the tourist destinations and has its uniqueness and potential. Karangasem Regency is located in the highlands that is famous for its plantation products. One of the popular plantation areas in Karangasem Regency...
Proceedings Article

Organization of Automated Human Resource Accounting

T.O. Grafova, V.I. Kirishchieva, O.A. Mishchenko
The article presents the basic principles of accounting and automation of human resources management system. The article covers the investment in the knowledge based capital being increasingly attractive because of its high return. The authors substantiate their position that the knowledge based capital...
Proceedings Article

Food Blogger Review on Instagram as an Alternative for Helping Consumer Purchase Decision

G.T Puspita, H. Hendrayati
For those who love cuisine, they certainly will be familiar to the existence of food bloggers. Food Blogger as social media marketing especially in Instagram, used to provide reviews about culinary products. The existence of food bloggers is believed to help consumers to choose which place that suits...
Proceedings Article

The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables

Ayunita Ajengtiyas Saputri Mashuri, Husnah Nur Laela Ermaya
Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness,...
Proceedings Article

A Study on the Efficiency of Higher Education at Provincial Level—Take Universities of Hunan Province as an Example

Jiajun Hu, Yujie Zuo, Jiatong Lin
For the education system of a country, colleges and universities play the role of the main force of scientific research from the beginning to the end. Based on the undergraduate training data of 17 colleges and universities in Hunan Province, this paper establishes the efficiency evaluation system of...
Proceedings Article

Inno-Diversification Approach to Regulating the Dairy Industry Transformation Into the Digital Economy

Michael K Chernyakov, Maria M. Chernyakova, Irina A. Chernyakova
The necessity of developing and forming a system of state regulation of the agro-industrial complex on the basis of the Inno-diversification approach is methodically substantiated. The term Inno-diversification has been introduced into scientific circulation, which characterizes the penetration of novelties...
Proceedings Article

Impact of Corporate Social Responsibility Disclosure and Accounting Performance on Sustainable Business

Rahmawati Rahmawati, Salju Salju, Dileep Kumar Mohanachandran
Corporate social responsibility disclosure is part of the service of accounting performance linked to social, economic, environmental dimensions of company program which can play a keen role in developing stakeholders (Society, government, stockholders) trust as well as image of the company. Nevertheless,...
Proceedings Article

Trust as the Antecedent of Strategic Choices from a Relational View Perspective

Dagmara Lewicka, Agnieszka Zakrzewska-Bielawska
The aim of the relational strategy is to select partners with whom cooperation will enable the creation of value. The success of an organization depends on the scope of cooperation with other entities. The article analyses the influence of interorganizational trust on the strategic choices of enterprises...
Proceedings Article

Importance of Fiduciary Guarantee Registration for Parties Based on Law No. 42 of 1999 on Fiduciary Guarantee

Agnes Maria Janni Widyawati
The emergence of fiduciary guarantees as they are known so far in the form of “Fiduciare Eigendom Overdracht” (surrender of ownership rights in trust) because the provisions of the law governing pawn contain many shortcomings, do not meet the needs of the community and do not follow the development of...
Proceedings Article

Developing E-Commerce Success Model by Measuring Website Quality of Indonesian MSMEs

Andita Ramadhanti, Alim Setiawan Slamet
E-commerce is a result of technology utilization that transforms the traditional technique of business into the digital one. This phenomenon also happens in MSMEs in Indonesia, which has the most significant contribution to the Indonesian Gross Domestic Product. Among e-commerce platforms, website is...
Proceedings Article

The Determinant of Islamic Bank Profitability and Stability in Indonesia Periods 2010-2017

Dedi Supiyadi
Indonesia is the largest Muslim population globally, but literacy of Islamic finance and banking is still limited, which impacts the development of sharia banking in Indonesia, including literature on Profitability and Stabil-ity in Islamic Banking. The aim of this study was to determine the profitability...
Proceedings Article

Development of Corporate Social Initiative (CSI) Model for Micro, Small and Medium Enterprises in Indonesia

Ghia Subagja, Mediya Destalia, Damayanti
This study aims to explore the social involvement impact of Micro, Small dan Medium Enterprises (MSMEs), consumers and a social community through the Corporate Social Initiative (CSI) program carried out by involving the social behaviour of consumers and community for their business sustainability in...
Proceedings Article

Women Construction Towards Cervical Cancer in Social Media: Case Study of Prevents Cervical Cancer Indonesian Coalition Instagram

Nadira Kinanti Sadmoko, Erica Septiana Anggelia, La Mani
This study is aimed to see how women construction towards cervical cancer in social media used these days. This research was conducted with a qualitative approach on the social construction on women through social media. Data collection was done by doing an observation. The result of the research shows...
Proceedings Article

Effectiveness of Accounting E-Book Oriented to Problem-Based Learning Model

Dwi Puji Astuti, Kardiyem, Saringatun Mudrikah, Slamet Fauzan
Educational progress and development cannot be separated from learning media innovation. Innovation is strongly required to improve learning quality. One example of the learning media innovation is electronic books that are currently widely-spread and gradually replace the existence of manual textbooks...
Proceedings Article

Financial Behavior of Micro Business Women in Management and Well-Being Improvement

I Gusti Ayu Purnamawati, Gede Adi Yuniarta, Ni Luh Gede Erni Sulindawati, Putu Ria Astria
This study aims at seeks to determining the effect of financial literacy and locus of control on the financial behavior of women in micro-businesses. This research is a quantitative study with 240 female micro-business respondents in Buleleng district, Bali Province. Collecting data using an online questionnaire...
Proceedings Article

Payment Services Availability in the Context of Digital Transformation of Financial Markets

Anzhelika Gulko, Tatyana Saprykina, Elena Pashkova
The article discusses the issues of increasing financial inclusion based on the development of payment services, taking into account modern processes of digitalization of the economy. Various approaches to the content of the concept of “financial inclusion» and their evolution are presented on the basis...
Proceedings Article

Correlation Analysis Among Innovation, Risk-taking, Competitive Aggressiveness, and Proactiveness on Company Performance in the Covid-19 Situation

Bertha Silvia Sutejo, Marwin Antonius Rejeki Silalahi
This research originated from the Covid-19 pandemic that began in February 2020. Since the Covid-19 pandemic, the Indonesian economy has experienced a significant decline, especially the MSMEs in Indonesia, so the authors are interested in examining the correlation among innovation, risk-taking, competitive...
Proceedings Article

Corporate Governance Crisis Caused by Lack of Business Ethics

Organizational Behavior Analysis of LIBOR Scandal

Haoran Xu
Firstly, based on the fraud of Barclays Bank in the LIBOR manipulation incident, this paper analyzes the role of behavioral and psychological factors such as morality, the principle of reciprocity, conformity and obedience to authority in misconduct. Secondly, it analyzes the internal culture of commercial...
Proceedings Article

Exploring the Optimization Path of Pinduoduo Social E-commerce Marketing Strategy in Shanghai, China

Qu Sheng, Cui Xiaowen, Shen Yuhan, Zhu Kaiyue, Zhu Man, Ma Zeyun, Zhou Yunxi
Since the formation of China’s e-commerce platform, has undergone two decades of prosperous development, the current e-commerce industry in China has taken shape. In this context, China Shanghai Pinduoduo, an emerging e-commerce brand, has also stood out among many e-commerce platforms, ranking among...
Proceedings Article

Effects of Leader Empathy During the Covid-19 Pandemic

Afiah Mukhtar, Asmawiyah, Nurjaya, Muhammad Ilyas Thamrin Tahir
This study was conducted in a pandemic situation to link leader empathy with the performance of EDC (Electronic Data Chapter) mechanical engineering employees and job satisfaction as an intermediary variable. Using cluster random sampling technique, this research was conducted on 113 employees of technician...
Proceedings Article

Sentiment Analysis of Tweets on Halal Tourism in OIC and Non-OIC Countries

Kirana Aulia As-Zahra, Dimas Maladzi Wibawa
Halal tourism is a sector experiencing rapid growth. Therefore, a study of its trends is necessary. The main purpose of this paper is to examine halal tourism trends in terms of the opinions of Twitter social media users using sentiment analysis. This study used six keywords in the extraction process....
Proceedings Article

Innovative Capability and its Dynamics: Evidence from the Life Insurance Industry in Taiwan

Hong-An Li, Hui-Chen Fang
Drawing on RBV, dynamic capability and innovation theory, we suggest innovative capabilities may evolve within a hierarchy. Therefore, the effect of different orders of innovative capabilities on market performance should be discussed separately. Using a novel panel TAR (Threshold Auto-Regression Model)...
Proceedings Article

Analysis of the Motive Mechanism of User Innovation Based on System Dynamics

Tong-Tong Zheng, Qiong-Jie Zhou
Open innovation was promoted to the national macro strategic level. In the background of open innovation, user is one of the most innovative groups. The motive mechanism of user innovation is complicated, involving users, enterprises, government and other subjects. Based on the theory of system dynamics...
Proceedings Article

How to Activate Students' Learning Initiatives in Bilingual Teaching of International Finance

Yingfei Zheng, Xiaojing Chen
The "International Finance" course is a foreign-related course, and is characterized with high theoretical and practical requirement. This course is suitable for bilingual teaching, but the difficulty is that students must learn both language and business. The aim is to activate the students' learning...
Proceedings Article

Literature Review on the Mode of Community Governance

Zhihui Wang, Yuan Cui
community governance plays an important role in the social development, there were three typical modes in western countries: government-led mode, community autonomy mode and mixed mode. These three modes had well-established community management system, including complete law, convenient facilities,...
Proceedings Article

An analysis of the causes of lagging development and the prospects of Laos e-commerce

Yue Yang, Hong Yi, Wei Wang, Wen Zhang, Li Huang
The development of e-commerce in Laos is at the initial stage, but the development momentum is better and shows a steady upward trend. In this paper, through the local research and questionnaire survey conducted in Laos, obtained a single hand data, with accessing to the relevant literature, analyzed...
Proceedings Article

Is Financial Performance Reflected in Stock Prices?

Zarah Puspitaningtyas
Investors need relevant information for making investment decisions in the stock market. Therefore, we need an approach to analyze stock prices, one of which is the fundamental approach. Fundamental approach basing its analysis on the assumption that stock prices reflect the fundamental performance of...
Proceedings Article

Does the Government Hear Us? A Picture of Interaction between Netizen and Indonesian Local Government in Twitter

Anang Dwi Santoso, Nurul Hidayah, Dhia Khalila Rinjani
Social media is a space that allows society and government to interact and exchange information. Unfortunately, there is little empirical research to prove the benefits. This paper aims to describe the interaction between society and government in twitter. We collected 591 tweets from the community to...