Advances in Economics, Business and Management Research

This study examines government regulations related to public audit services performed by the accounting firm and public accountant as regulated in Government Regulation (PP) No. 20 of 2015, which in this case, eliminates limits for accounting firm (AF) tenure and extends public accountant (PA) tenure...

Confucian culture has a history of thousands of years in China, which has a profound impact on Chinese thinking. In modern times, many enterprises have been influenced by Confucian culture. [1] With the continuous development of China's economic level, people's dietary requirements are getting higher...

This research aims to propose a design of the review program for the audit of the Indonesian government’s financial statement, conducted by the Public Accountant for The Comptroller of Supreme Audit Board. This is a qualitative research paper with descriptive analysis. Interviews with the staff and manager...

This article analyzes the content of the legal status of subjects of conventional and traditional medicine in various countries. A distinction is made between conventional and traditional medicine. The issues of legal regulation of the activities of these entities, issues of standardization of their...

This study aims to determine the future value and the value-at-risk estimation of four selected currencies, namely United States Dollar (USD), Australian Dollar (AUD), European Union Euro (EUR) and Japanese Yen (JPY) against Indonesian Rupiah (IDR). The Monte-Carlo simulation is implemented to estimate...

World economic crises, anti-Russian sanctions and counter sanctions destabilized handled cargo volumes in the Eastern Baltic ports. Seeking new cargo resources became an important problem for the port authorities. Asian direction, Chinese in particular, attract an attention of official institutes and...

Information economy represents a new economy, which is aimed at expanding the development of human capabilities. The formation of information economy in Uzbekistan is inextricably linked with the development of information and communication technologies, characterized by several stages of development....

Economic growth is one of the most striking phenomena of recent years. The global economy is considered to be powerful and powerful. Nevertheless, signs of the deteriorating financial condition of the state, the population and surrounding businesses must be perceived. Financial management of any company...

One of the ultimate goals of all university education programs is to enhance the economic and financial literacy of our citizenry. This is the strategic issues in rebalancing the economic agenda. This study aims to analyze: a) the quality of accounting learning process, students achievement and the level...

This study aims to examine the influence of the political environment and the economic environment on the welfare of society. The independent variable of this research is the political environment and the economic environment and its dependent variable is the welfare of society. This type of research...

The paper explains the theoretical concept of emergencies, the importance and role of local self-governments in such situations. The current state of affairs in local self-governments in the domain of organization of local self-government for possible reaction to emergencies is analyzed, and the significance...

The article examines the Russian experience in the field of currency regulation and the instruments that affect the exchange rate of the Russian ruble in crisis conditions. It is justified that the dynamics of the Russian ruble exchange rate depends primarily on the influence of four factors: the state...

Wonderful Indonesia Brand was made to influence the decision of foreign tourists to visit Indonesia. This study aims to determine the effect of Wonderful Indonesia Brand on the decision of foreign tourists to visit Indonesia. To identify the perception of foreign tourists about Wonderful Indonesia Brand,...

This research focuses on the application of biometric technologies at the airport for passenger processing. In this study, analysis of the current technological processes at Pulkovo Airport is undertaken and methodologies are proposed to improve the current processes. Various factors are listed which...

The article is devoted to the study of modern marketing concepts related to innovative products. Modern marketing theory for innovative start-ups is underdeveloped. There is no sufficient basic tools in marketing, without which it is difficult for start-ups to know what to do to achieve success for any...

As a developing country, Indonesia is determined to increase the success of development in the industrial sector besides the agricultural sector. So that technology transfer is the most efficient way in terms of time and cost. Indonesia’s national development was compiled with the Five-Year Development...

The recycling and reuse of waste electronic products in rural areas is an effective means to increase resource utilization and improve the rural living environment. Taking a manufacturing company in rural areas as the main research body, this paper analyzes the source of the company’s electronic product...

The article highlights the main changes and prospects for the development of the banking industry under the influence of the development of financial technologies, which largely determine the future of the banking sector, dictating new formats of interaction with customers. Financial technologies stimulate...

The popularity of social software on the Internet makes recruitment channels more and more abundant. The research on the effectiveness of recruitment and the effectiveness of recruitment channels in existing literature originated earlier, and there are many theoretical researches. However, due to the...

The objective of this research is to measuring policy implementation of the One Product One RW (OPOR) program and provide recommendations for the sustainability of this program. The research uses a descriptive method with a Mixed Method Sequential Explanatory model approach. The quality of program implementation...

The Russia-Ukraine conflict is a topical political issue in 2022. This study belongs to the analysis and outlook of the unexpected event. After the event, relevant news reports and scholars’ analysis mainly focus on the following aspects: 1. The description and analysis of the process of the Russia-Ukraine...

This study aims to analyse the resilience of Islamic banks’ financial performance during the era of the COVID-19 crisis and the recovery compared to conventional banks. Islamic banks are unique as they do not use an interest system, but instead a profile/loss-sharing system which reflects their religious...

With the rapid development of science and technology, the ‘new axis era’ will become an important driving force for the future development of mankind. It not only promotes the progress of basic theory, but also changes the way of risk, cognition and management, so that people can better cope with future...

This research paper delves into the intricate domain of time bias, a pivotal point in behavioral economics, exploring the systematic cognitive biases individuals exhibit when making decisions involving time and resource allocation. The study posits that understanding time bias is crucial for comprehending...

Exposing the spatial structure of central cities and its effect on economic performance is crucial for promoting the sustainable development of urban regions in light of the continuous expansion of metropolitan areas around the globe. However, few empirical studies have examined how changes in the spatial...

For many years recently, the Y generation (millennials) and Z generation (Zillenials) have brought changes to consumer buying behavior, especially for the online market. Customers can migrate from traditional shopping activities to online shopping on e-commerce, which is a handy technique for them. Several...

Environmental rights are an integral part of the human rights of every human. Environmental litigation is necessary to ensure that regardless of the social class of individuals, they have access to safe, healthy, sustainable, and clean surroundings. There has been a great dormancy in environmental ligation...

The hospitality industry has undergone significant changes with the implementation of strict health protocols in order to maintain its operations towards a new life. The hotel industry in Juwana, which was initially engaged in accommodating fishery entrepreneurs, was affected by the Covid virus which...

This study aims to analyze the variables determining economic growth in selected ASEAN countries (Singapore, Malaysia, Thailand, Indonesia, and the Philippines). Other independent variables in this study consisted of foreign direct investment and foreign debt. The research method used was panel data...

In this article, through the analysis of the development trend of assets appraisal industry under the "new normal state" in economy field, and the talent demand in this industry, we should target the orientation of the talents training in the higher vocational and professional assets evaluation, and...

This article in view of the current problems in operations research teaching that teaching is from the practical application, and put forward the QSB software was applied to this course teaching, then the software used in linear programming line of classroom teaching. Through the use of this method,...

The computer software is an important support of modern science and technology, and also, is an important symbol of a country's technological level and core competitiveness, computer software produced to make people more and more attention to its value, but also aware of the need provide legal protection...

This paper uses the Tapio decoupling model to study the decoupling state of GDP and carbon dioxide emissions of "Six Provinces and One City" in East China. It uses the gray prediction model to give a short-term forecast about the GDP and carbon dioxide emissions of provinces and cities during the "13th...

On the basis of figuring out competency-based connotations, the author proposed to "figure out market demands, locate training objectives; refine professional ability, reconstruct course contents; make the best use of network resources, reform teaching methods; rely on school-enterprise cooperation,...

Behavior Based Safety (BBS) is one effective method on accident prevention widely applied by Europe and American countries since1980s, however little research and application is carried out in China. The experiment course of BBS was designed in this paper for China construction enterprise based on BBS...

Efforts to solve the problem of schools' low capacity in providing high-quality education service to their students call for a development program, integrated in daily activities of the school and performed continuously, not just as an incidental activity

Today, the Indonesian diaspora has spread across the world, including in Europe. In the process of this dispersion, the Indonesian diaspora always try to maintain various forms of their cultural identity, including their culinary culture. In this context, the Indonesian diaspora continue to introduce...

The article shows the results of the research in the area of cross-sectoral network interaction of structures in the digital economy. The research sums up the analysis of the up-to-date practices of digital twins management in Russia and worldwide and enlarges on the effects of digital twins employed...

The Innovative process in road construction is considered in Minkowski space and time. In this type of the space the factors of production used in time are the object of an interrelated and interdependent process. It is established that each increment of the amount of work corresponds to the increment...

The reform of state-owned enterprises and accelerated pace of "one belt and one road" construction led to the optimization of the policy system environment which have promoted the state-owned enterprises to become the main force of overseas investment. The preliminary formation of diversified financing...

This research purposes to explore the mediating effect of agency cost towards the capital structure differences between the industrial companies of the manufacturing sector and non-manufacturing sector which listed in the Indonesian Stock Exchange. This research employed quantitative approach by applying...

In this paper, a risk assessment model based on fuzzy comprehensive evaluation and neural network is constructed, which is applied to information system risk assessment. Firstly, the risk of information system is established. Secondly, the fuzzy comprehensive evaluation and neural network algorithm are...

With the rapid development of economy, the construction of innovation-oriented city promotes the formation of new values and new civilization system, and the regeneration of urban blocks has become one of the important parts of the development of new urban space. In this paper, some ways and methods...

The purpose of this study was to analyze the effect of WOM-Topics toward online transportation on using the sevice of Go-Jek in Padang City; to analyze the effect of RP-Social & Time/Convenience toward online transportation on using the service of Go-Jek in Padang City and to analyze the effect of WOM-Topics...

Five main components of political risk were extracted from the International Country Risk Guide (ICRG) Rating model, this paper researches the elements: Government Stability, Socioeconomic Conditions, Investment Profile, Internal Conflict and External Conflict. We have chosen four countries to examine:...

This study aims to compare the disclosure between family-owned and state-owned firms in Indonesia Stock Exchange included in LQ45 Index in 2016. The indicator used is the Principle of Disclosure and Transparency in ASEAN Corporate Governance (ACG) Scorecard, and the method used are the qualitative descriptive...

Considering the market factors and industry factors, this paper conducts a study of the difference of stock liquidity between bullish and bearish market. The study takes 45 stocks respectively from 9 main industries in CSI 300 market as the objects, the 16th of Oct. in 2007 as the cut-off point, the...

The property right shop is a commercial real estate of which the ownership is separated from management right. Its emergence solves the problem of rapid recovery of property developers. The property right shop, which is also called property-typed shop, has its economic rationality. From the perspective...

Budget is a significant instrument of regional development, which helps to solve social problems, align the level of different regions economic development and encourage the most meaningful life support projects of the state. However, it is possible to single out a number of problems constraining the...

Economy develops in space and time. The factor of special position has always had an impact on its dynamics since spatiality remains the most important feature of territories’ development. In one case it is a positive influence, in another – a restraining effect on national economy development. The influence...

A questionnaire survey was conducted among undergraduates from the School of Computer Science of Zhuhai College of Jilin University to analyze the current status of data structure courses to know about the difficulties students encountered during the learning process and the help they expect to get,...

Since P2P is hypothetical expected to be a distributed network, in most cases the mode needs centralization through a set of servers. According to Vocal (2015), the P2P mode is an integral component in defining decentralized and centralized architectures with the two approaches offering varying services...

This research aims to see whether there are differences in the code of ethics for professional accountants in term of gender and educational level. Data obtained by collecting questionnaires as many as 250 accounting student consisting of 120 undergraduate student and 130 bachelor degree student. Measurements...

The aim of the study is to model the stochastic average annual return on the investment portfolio of pension savings for various combinations of asset weights over a 40-year horizon, with an assessment of the risk level for each combination. To estimate the loss of portfolio VaR, an approach that combines...

This paper selects the data of 12 major member states of the Eurozone, and uses the PVAR model to compare and analyze the output lag of four kinds of monetary policy instruments: money supply M1, overnight lending rate r, loan balance LOAN and exchange rate e in positive, zero and negative stages. It...

The aim of this study is to assess the impact of job satisfaction, managerial innovation and organizational motivation on the organizational performance of Riau oil companies in Indonesia in the current digital age. The reliability test was based on Cronbach’s Alpha, and a correction factor for the total...

Recently, live streaming e-commerce becomes an increasingly popular approach among Chinese consumers and also gets attention from several scholars. In this study, we examine how interactivity between streamers and buyers during live streaming influences the purchase intention. We empirically measure...

This empirical study aims to analyze employee job stress, employee turnover intention, and job involvement. This study’s object was PKU Muhammadiyah Hospital in Yogyakarta, and the subjects were nurses of PKU Muhammadiyah Hospital as many as 125 people. Data analysis techniques employed Descriptive Analysis...

Last decades are characterized by the use of complexity approach in analyzing social group formation mechanism. Some of the approaches is landscape theory which assumes that parties movement to lower area reflects the increase of fitness between partners in a group. This approach allows the analysis...

The objective of this paper is to identify the level of compliance of digitalization of Russia’s banking business-sector with European standards and requirements. In the course of the study, the overall degree of readiness for the development of the digital economy in Russia will be evaluated through...

This study aims to obtain the explanation finding which tested about the influence of: (1) job involvement, job characteristics and organizational commitment, (2) job involvement, (3) job characteristics and (4) organizational commitment on the employee’s performance of district government in the Province...

The analysis of legal acts and literary sources has led to the conclusion about the need to develop customs control after the release of goods in Russia. Control is a widespread objective phenomenon in all areas of public life. Control can be described as an independent management function, which includes...

This study aims to examine the effect of consumptive lifestyle, beauty vlogger and brand trust on purchasing decisions on Innisfree Korea cosmetic products. This study uses primary data derived from questionnaire respondents using Innisfree products. The sample in this study amounted to 210 respondents....

Today there are at least two ways to analyze the world economy: the first one is to look at it through the prism of growth and institutional changes in developed and developing economies, within the international division of the production process. The second way is to look at it through the prism of...

This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting...

Through the analysis of data of Chinese Family Panel Studies from 2016 to 2018, this paper uses the propensity score matching method to empirically study the significant income-increasing effect of agricultural land transfer on farm household income. A breakdown of farm household types and income structures...

Retail investors’ heavy transactions, which are connected with the “herd effect,” have a detrimental influence on individual return rates and market volatility. It is well observed that Chinese investors have more frequent trading behavior than investors from western countries. This study aims to testify...

According to previous literature, the service of online retailers is limited as consumers cannot evaluate the goods, resulting in a poor online experience. With the technology’s advancement, businesses can improve their products’ presentation through augmented reality (AR). However, the use of AR in...

MSME business actors in Buleleng Regency often experience problems including resource capacity, financing, financial management knowledge, innovation, technology and other issues that hinder their development. The Covid-19 pandemic indirectly invites the public to apply technology in business activities...

The S&P 500 Index, NIKKEI 225, World Oil Prices, Gold Prices, Bitcoin Supply, Bitcoin Miners Revenue, and Bitcoin Returns are some of the research variables used in this study. The websites https://Blockchain.com, https://finance.yahoo.com, and other sites that promote research served as the study’s...

Women have an important role in household economic resilience. Women are required not only as household managers but also as protector of the family’s economic stability. The phenomenon of housewives who build the business world has become a trend. The fact shows many women success build a business in...

This study aims to see how liquidity ratios and profitability ratios can predict the likelihood of financial distress and which ones have the most influence. This study took 7 (seven) ratios included in the category of liquidity ratios and profitability ratios. The object of this research was carried...

Yunnan boasts excellent traditional eco-culture of indigenous ethnic minorities, which is the root and soul for ecological tourism development. The ecological tourism governance mode in indigenous ethnic minority areas in Yunnan is a core knowledge system, which is abstracted from management practice...

Vertical and horizontal strokes with imagery, the first calligraphic criterion since the end of the Han Dynasty, refers to the associative imagery from the combinational relations among calligraphic strokes. Its establishment benefited from the perfection of the cursive script and was then applied to...

This paper evaluates the issue of revealed comparative advantages in the case of Kazakhstan's agricultural exports. The aim of this paper is to determine the changing pattern of comparative advantages of Kazakhstan's agricultural sector over period 2006-2016. Kazakhstan is a recent member of WTO. Therefore,...

The knowledge capacity can be effectively increased through applying the multimedia teaching for vehicle body structure. The structure and theory of body components are revealed by combining images and videos, which cooperate with blackboard writing to improve students' learning interest and deeply understand...

With the development of economy and industrial level, the steel logistics industry has problems such as low utilization of logistics resources, single-fixed service model and unreasonable resource allocation, resulting in loss of benefits and waste of resources. The steel industry, at the same time,...

This study aims to determine the process of village fund management, especially regarding Post-Village Fund Distribution in Nagari VII Koto Talago, Guguak District, 50 Kota District, West Sumatra Province. Qualitative research methods are used by interpreting data interpretatively (qualitative interpretive...

Education is a benchmark for progress for a nation and state. Seeing this, various types of strategies and methods have been developed so that the concepts can be conveyed to students. One of them is the PAIKEM method. The purpose of this study was to determine the learning outcomes of students with...

Whether power users can access the power grid without any difference is an important evaluation standard for the development of the power grid. This paper proposes a set of power users accessing Grid evaluation methods considering efficiency and fairness by constructing an evaluation model with time...

Fettuccine is a type of pasta which popular in Roman and Tuscan cuisine. it is a flat thick pasta made of egg and flour. Fettuccine traditionally made fresh. Now days, people getting aware about healthy. They looking for food not only to make them full, but also it can make them healthy. Moringa leaf...

The relationship between the participating budget and performance is hot but not yet resolved unanimously in management accounting research. In this paper, meta-analysis is used to explore whether methodological concerns (sample selection) and theoretical concerns (cultural differences) help explain...

The problem of illegal mining crime is a problem that is not merely a problem that can be solved criminally, but also associated with social, economic, and community environment, because the perpetrators are mostly local community groups who are marginally dependent on illegal mining, therefore becomes...

The paper explores the trade competitiveness of seven major shrimp exporting countries, namely Vietnam, China, Thailand, Ecuador, India, Indonesia and Mexico, to the USA. Specifically, we investigate whether the United States (US) antidumping petitions impact upon the bilateral revealed comparative advantage...

Assalam is one of Islamic Boarding School at Solo, Indonesia. Santri Putri Assalam as student of the school, like youth like female as other youth in their age, have interest on fashion product. Different with youth that learned in normal school, santri putri Assalam have the rules about all of their...

Transportation has become the main means in human life to facilitate daily activities. One of the unique land Transportation’s mode is public transportation as transportation in a large area. Generally, the management of public transportation is carried out by the private sector but does not make public...

Indonesian capital market is very important in developing Indonesia’s economy by getting a cheap funding for their industry. Industry in the Indonesian capital market there are a variety of products was traded like bonds, mutual funds, equity or shares, warrant or option. The phenomenon from stock trading...

This paper describes social norms and social perspectives to develop a framework for the consideration of helping behaviours among small firms. Based on this framework, this article proposes an agenda for additional theoretical and empirical research on helping among small firms. Some papers that discusses...

The article discusses the changes taking place in the geo-economics of Eurasia associated with the creation of the People’s Republic of China One Belt One Road initiative in 2013. These changes are linked with globalization, increased export-import dependence and with the forecast of an increase in mutual...

This study was done to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Growth Opportunities for Hedging activities in 2017. The objects of research are state-owned companies listed on the Indonesia Stock Exchange. The sampling technique employed was the purpose-sampling...

The work is devoted to the analysis of cluster structures and enterprises in the agro-industrial sector of the Voronezh region from the point of system analysis view. In the framework of the systematic approach, the formed cluster structures have rank distributions corresponding to the hyperbolic Zipf’s...

The research aims to study the value created by the foreign shareholders in the Indonesia banking industry from 2016-2018. The research analyzed the performance of foreign-owned banks versus domestic owned banks. The banking industry is one of main drivers of the main drivers of economic growth. The...

This study aims to analyze the effect of exports, imports, rupiah/US Dollar exchange rates, direct foreign investment, foreign debt and inflation on the Indonesia’s foreign exchange reserves in 2008 – 2018. The method used in this study is the ARCH/GARCH, with the GARCH model (2.1) selected, stationary...

The outbreak of the new crown pneumonia epidemic has brought impact and changes to the lives of all people. It also puts forward higher requirements on the production capacity and creativity of Chinese pharmaceutical industry. Under the epidemic, the development of Chinese pharmaceutical industry is...

For the transformation and upgrading of manufacturing enterprises, safety development is a prerequisite. Safety production is the life of the enterprise, while safety culture is the soul of safety production. The article starts from the current situation of Foshan manufacturing industry, combing the...

As a symbol of the development of the times in recent years, digital currency has attracted worldwide attention. It is undeniable that the rise of digital currency has brought new opportunities to the world economy, however it has also brought an impact on traditional economic methods, especially commercial...

The present study proposed a new conceptual framework (supply-interface-demand, SID) for analysing a business model. The new conceptual framework analysed the business model from the demand side of the customer to the supply side of the suppliers, and the transaction interface was also analysed. The...

Clothing or fashion is one of the basic needs of humans. The market size is very large, with diverse segmentations and very tight competition between companies and their producers. Nowadays, with the development of information technology, access to the internet that is increasingly evenly distributed,...

Research purpose: This paper seeks to address the question of potential determinants for capital resource productivity in the enterprise sector in Vietnam. Research motivation: Since 2000, the enterprise sector in Vietnam starts to grow rapidly; however, capital resource productivity is on the declining...

The imperative of energy transition towards alternative forms to fossil fuels has meant the approval and construction of countless renewable energy projects in non-urban areas of Chile. This productive pressure has meant the accelerated creation of energy geographies that untie production and consumption...