Advances in Economics, Business and Management Research

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...

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...

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....

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...

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...

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...

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...

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....

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...

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...

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...

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...

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...

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...

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...

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...

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...

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,...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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....

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...

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...

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...

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...

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,...

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...

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...

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,...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

The community group buying model, characterized by its “online pre-sale + offline pickup” approach, has sparked a new trend, utilizing bulk purchasing to reduce costs and enhance supply chain efficiency. However, the unique aspects of community group buying introduce multiple risks to its supply chain...

The purpose of this research is to explore the moderating role of job enrichment on talent management and the mediating role of digital HR practices in private institutions to fill gaps in today’s human resource literature. Job enrichment, which is an activity of enlargement of job roles to boost the...

In the contemporary era of globalization and innovations, protection of our environment and preservation of natural resources for the future generations has become a crucial aspect, and thus, raises a call for Sustainability. This, in turn has paved a route to the emergence of Green Human Resource Management...

The manufacturing industry is crucial to Indonesia's economy but is also associated with high workplace accident rates. PT Giken Precision Indonesia has implemented an Occupational Health and Safety Management System (SMK3), yet compliance and awareness of Personal Protective Equipment (PPE) usage...

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...

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....

Learning in class is not optimal and continues to hinder the lecture process. Lack of leadership often delays learning and even causes classrooms to be moved to find suitable spaces. The purpose of this research is to use the Poltekpel Asset Inventory System. This type of research uses a quantitative...

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)...

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...

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...

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,...

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...

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...

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...

In this paper, Data Envelopment Analysis (DEA) will be used on the analysis of the development trend of China's renewable energy investment efficiency. We find that China's renewable energy investment efficiency overall well developed. We also find that international political and economic environment,...

Zakat is the third pillar of Islam, it must be fulfilled by a muzaki (the person who is obliged to issue zakat), because the rights of others are in the assets which are owned. Zakat in Islam is the worship contains two dimensions they are hablum minallah or vertical dimension and hablum minannas or...

Nowadays public business innovation is looked as a new engine of economic development of China. In order to adapt to the change of environment and the demand of society, many universities have opened the course of entrepreneurship education successively. The entrepreneurship education in most Chinese...

The main problem that is the study of this research is low motivation of entrepreneurial in vocational students. This is because vocational school graduates are ready to work in the business world. The purpose of this study was to determine the effect Locus of Control and Social Interaction on entrepreneurial...

Actively promoting supply-side reform is a major innovation for the country to initiatively adapt to and lead the new normal of economic development. It is the "13th Five-Year Plan" economic development action guide of China. First, the article briefly introduces the background and connotation of the...

This paper discusses the implementation of the Design Thinking method and product development method on student startup business, Soul Sepatu. Services that offered are shoe wash and repair. The Design Thinking method consists of Empathize, Define, Idea and Prototype, and Test. The Startup business coaching...

The purpose of this research is to obtain empirical evidence about the effect of board size, board independence, directors expertise, board meetings, audit committee expertise, audit committee meetings, audit committee woman, audit committee education, concentrated shareholders, and managerial ownership...

This study aims to analyze the effect of animosity and cosmopolitanism and ethnocentrism on a willingness to buy through product judgment on Korean Drama viewers in Samarinda City. This study uses qualitative data and a quantitative path analysis approach that is processed with statistical software SPSS...

In order to explore the relationship between the architectural design and ecological environmental protection in the tourist areas and realize the sustainable development of tourism industry, the architectural design and design content of the tourist area are elaborated. In terms of design and planning,...

E-government has been an effective way in developing of government agency or public sectors performance or public sectors. E-government actually is not the main goals in an organization, but by e-government some policies problem and government program can be done more easily, faster, transparence and...

The study contributes to the FDI-trade literature by making a first attempt at assessing the dynamics of FDI and WTO membership linkages with trade in China. Utilizing a country-level panel trade data spanning the period 2003 to 2016, we found that both FDI inflows and outflows have been trade-enhancing....

The cooperation between Russia and Vietnam in the current conditions of global turbulence and the stagnation of the Russian economy development is one of the major and most efficient ways of reviving the growth ratios. The Vietnamese economy is also seeking development drivers, so a partnership with...

What makes managers of firms to pay bribes? What factors influence it? We analyze factors affecting managerial decisions to pay bribes in order to understand why some firms pay bribes, while others do not. The conceptual framework of our study is based on the analysis of several approaches presented...

As the basic elements of the society, family enterprises value their social benefits more than their economic benefits. Based on Chinese 517 listed family enterprises which are the research sample of this paper, it empirically test the relationship of the family enterprise social responsibility and corporate...

Based on the credit risk pricing theory system of Merton (1974), this paper selects the monthly transaction data of the corporate bond market of listed companies from January 2008 to June 2017, and studies the impact of corporate bond liquidity of listed companies in China on credit spreads. Through...

Under the background of current cultural diversity and cultural homogenization, cultural symbols of intangible cultural heritage because of the cultural differences have undoubtedly become symbols of local culture. After Blang Nationality’s Singing and Instrument Playing has become national intangible...

How to conduct effective marketing behaviors is one of the most eye-absorbing questions in the business all the time. Researchers and pioneers have made plenty of attempts to achieve their goals. In this paper, from the perspective of human nature, one theory of new marketing philosophy has been proposed....

In recent years, with the outbreak of such issues as the disclosure of personal information and the unrealistic price cuts of Taobao shops, it is not difficult to see that many problems concerning the credit of electronic commerce have begun to be uncovered continuously, thereby hindering the further...

The article is devoted to the study of road infrastructure service parameters of economic subsystems in Russian regions. The maintained subsystems are the followings: mining, manufacturing, agriculture, investment, construction, trade, value added (gross regional product), population. Taking into consideration...

In the global economy, E-commerce has become an essential element of business strategy and a powerful catalyst for economic development. E-commerce does not only open new business opportunities, new products and services, and e-business methods. E-commerce intends to develop actively and essential logistics...

Health benefits become the main reason for the non-Muslim consumers to consume halal food. However, the non-Muslim consumers perceive that the Islamic slaughtering method is inhumane, at the same time. As a result, inconclusive findings are identified within the literatures leading to the need to address...

Constitutional Reform after the fall of Soeharto’s New Order brings favorable direction for the judiciary. Constitutional guarantee of judicial independence as regulated in Art 24 (1) of the 1945 Constitution, closing dark memories in the past. Besides, in Art 24 (2) of the 1945 Constitution decide the...

This study aimed to analyse the effect of the relationship Investment Opportunity Set (IOS), Dividend Pay-out Ratio, Growth, Market Value of Equity and Institutional Ownership affect the level of managerial stock ownership. This type of this research is quantitative research. The study population consists...

For almost 25 years, pure economic loss has become the biggest controversy in tort law, as there has not been unified views whether the court shall granted or rejected pure economic loss claim. Pure economic loss occurred when negligence causes third party merely financial or economic loss. This journal...

The article has developed a concept and algorithm for creating the digital twin (DT) of a small enterprise. Tools for generating high-quality information flows for prototyping and online promotion have been developed. The novelty of the concept lies in the fact that the digital twin is not a mirror of...

The article provides methodology of the personnel management system that is developed and justified on the scientific basis. The relevance of the research is determined by the company’s need to gain the desired dynamics in an intensively competitive innovative digital economy and the lack of scientific...

This study proposes the factors of innovation (i.e., incremental and radical) on SMEs performance in the context of food and beverage (F&B) industry in southern Thailand. This study is in line with Thailand new policy labelled as “Thailand 4.0”; an economic scheme aimed at developing a value-based...

Despite the high losses of the state budget due to tax benefits, the introduced tax investment incentives did not lead to the increase in business investment. A review of the scientific literature indicates conflicting results justifying the effectiveness of tax investment incentives in different countries....

As the global economy enters the digital age, the popularization of big data and the Internet, and the continuous breakthroughs in new technologies such as artificial intelligence and blockchain have provided important support for the development of platform-based enterprises. Platform-based enterprises...

The growing number of new entrepreneurs is an urgent target that must be met by universities. However, support from universities to create new entrepreneurs is often less than optimal. Therefore, this study explores and tests the extent to which student’s perceived university support can increase the...

The article analyzes the aspects of organizing information interaction in the process of implementing the functions of state control of authorized bodies at checkpoints of the Russian Federation. The authors systematize the directions of development of customs authorities in the context of the tasks...