Advances in Economics, Business and Management Research

This research considers features of financial potential formation at the regional level. The given category is explained from the point of view of a systematic approach. Authors try to reveal «financial potential» through «financial resources». Economists usually use various definitions that have some...

This study aims to determine the amount of capital gains of sectoral stocks and find out sectoral/ industrial stock rankings based on their capital gains in Indonesia at 2017. Capital gain is a part of the return of stock investment that gets great attention of investors. An understanding of the ranks...

The relevance of the study is due to the need to generalize research in the field of human capital development as a factor of economic growth and identify the causes of weak influence on economic growth. The analyzed theoretical and empirical work in this area allowed us to systematize the concept of...

The purpose of undergraduates' ideological and political education is the development and perfection of human beings. Communication, as the way of human being, runs through the process of human development. But for a long time, many people have not realized the importance of communication. Indoctrination...

The main goal of the research is to determine the importance of the refinancing mechanism in the system of Ukrainian banking system’s liquidity regulation. The separate tasks by which the goal of the research is achieved are: research the legal regulation of NBU's usage the refinancing instruments and...

The study proposes a multi-nomenclature model for optimizing inventory business processes using asymptotic methods. An easy-to-use analytical formula for determining optimal order interval when ordering and inventory holding costs meet insufficient cyclical changes. Testing of the developed model of...

Business competition in the current era of globalization requires companies to have a strategy to win the market. Management strategy has an important role in the survival of the company. The existence of such competition is also felt by small businesses such as Small and Medium Enterprises (SMEs). The...

In the context of China’s "One Belt One Road" strategy and the Laos National Special Zone strategy, the China-Laos Mohan-Boten economic cooperation zone between is of great importance. This paper analyzes the cross-border economic cooperation zone and boundary effects, combs the construction history,...

The article deals with terminological borrowing as a way to develop an oil and gas terminological system in modern conditions of globalization and developed communication technologies. The article studies the types if borrowed words, describes methods for borrowing foreign language vocabulary by national...

The purpose of this study is to analyze the effect of self efficacy, competence, and emotional quotient on employee performance through career development as an intervening variable on private companies in Surabaya, Indonesia. This research was conducted on 98 employees as a sample. The data were gathered...

Project failure is largely due to poor planning and monitoring. Many people consider event management to be a wedding planner or concert, but the field of event management involves more than that. Event management is the process of using business management and organizational skills to imagine, plan,...

There are many cases of creative accounting both abroad and in Indonesia which involved well-known Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative...

The paper aims to study the problems and opportunities of using big data analytics in human resources management (HR analytics). The digital transformation of business urges employees to develop new skills and competencies, to change their behavior in interaction with other people. HR analytics enables...

Authentic leadership develops attention as a basic component of effective leadership because the existing leadership style is not able to be part of a promising solution. The purpose of this study is to explore psycap) as an antecedent of authentic leadership development and the moderating effect of...

The purpose of this paper is to understand the relationship between Intellectual Capital, Organization Learning, and Competitive Advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered in the Ministry of Finance...

The article discusses the advancing of mechanisms for ensuring accessibility of cultural goods and services for people with disabilities in the Russian Federation, which are aimed at individual empowerment. The author focuses on the preparedness of cultural institutions to provide an accessible, barrier-free...

This study aims to determine the effect of Indonesia’s exchange rate and the interest rate on the stock prices of pharmaceutical companies in Indonesia. This research used secondary data from pharmaceutical companies listed on the Stock Exchange in the period July 2019 to May 2020. The population and...

Through literature reading, this paper clarifies the concept of key research variables, establishes a research model, and explores the incentive mechanism of entrepreneurial learning on entrepreneurial performance and the mediating role of entrepreneurial ability in it. Through the descriptive analysis,...

Entrepreneurship is currently widely viewed as a breakthrough to increase the workforce’s absorption for prospective graduates. This study examines the students’ entrepreneurial intention (MB) determinants by focusing on the importance of entrepreneurship education (PK) (SE) as the primary predictor...

Statement that digitalisation and innovation processes can affect sustainable development is widely accepted among scholars. The global digitalisation provide the necessary tools to ensure the development of economic, social and environmental issues and accelerate sustainable level. On the other hand,...

The development of the national economy is largely determined by the functioning of the labor market and the peculiarities of the use of labor resources. The labor market characterizes the relationships that develop in the process of hiring and evaluating the labor force and reflects the Coordination...

In the new era, it is of great and practical significance for colleges and universities to carry out party history education work for colleges and universities to realize the fundamental task of building morality and cultivating people, and to promote college students to establish a correct view of party...

This study aims to determine the factors that influence consumer behavior in purchasing Specs shoes. The sample in this study amounted to 100 respondents who were taken using purposive sampling technique. This research uses a qualitative approach, which takes the object of research in Kupang City. Data...

Economic growth as a benchmark of achievement of economic activity in Indonesia in obtaining additional income for its people from one period to the next. As a result of the Covid-19 pandemic, Indonesia’s economic growth and even the world has experienced a setback. Therefore, the Indonesian state made...

Since the global public health security incidents broke out, the occurrence of diseases had brought about a serious impact on the global supply chain. Natural disasters and other emergencies expose the vulnerability of the supply chain. Through analyzing some e-commerce enterprises’ successful solution...

There are around 64.19 million MSME participants, contributing 61.07% of GDP, or over Rp 8,573 trillion, and 97% of employment. The research demonstrates that one factor bolstering the Indonesian economy is the quantity of MSMEs that are now operating. The obstacles that currently face Indonesia's...

Every organization must have human resources, which is an essential asset in achieving the organization's goals. Without good human resources, an organization cannot perform well. Human resources are the only resources that cannot be imitated. Human has reasoning, feelings, desires, abilities, skills,...

This research aims to determine the development of publications and research trends related to tax evasion deterrence (TED). The method used in this research is the bibliometric method sourced from Scopus. The three applications used in this research mapping were publish or perish, Mendeley, and VOSviewer....

Social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and peers will increase the individual’s chances of committing unethical actions (budgetary slack). But on the other hand, several studies show...

The current development is where start-ups and MSMEs continue to innovate to overcome the country’s problems caused by the prolonged COVID-19 outbreak. The emergence of the digital platform can, of course, be a huge market opportunity for the growth of MSMEs, especially in Buleleng Regency. This opportunity...

Based on the comparative analysis of the definition of geological parks, ecological tourism and sustainable development, this paper discusses the dialectical relationship between the geological parks, ecological tourism and sustainable development. The geological park is an important part of the ecological...

The establishment of CAFTA(China-ASEAN Free Trade Area)and the implementation of the Belt and Road initiative will explore new growth of trade between Guangxi Zhuang Autonomous Region and ASEAN countries. This paper describes the competitive advantages of Guangxi and explains how to avoid competitive...

Additive manufacturing allows new design solutions for moulds and dies that can improve quality and productivity in casting processes. Complex cooling channels made by additive manufacturing give fast and reliable cooling and a more accurate control of the solidification. The paper shows a comparison...

The target of this paper is to cultivate students' innovative ability. According to data structure teaching process, this paper proposed teaching design concept of double mainline firstly. Then, in order to reflect the innovative thinking to data structure course, this paper constructed three-layer teaching...

This study explores the new service design (NSD) of medical cloud service (MCS) based on the perspective of activity theory. The activity theory consists of six elements concerning object, tool, subject, rule, community, and division of labor. This study adopts the method of case study. The secondary...

This paper studies the optimal decision of retailer and supplier based on the shortage of market supply. Compared with the normal supply situation, it is found less optimal order quantity from the retailer; and that the retailer's optimal order quantity decreases with the increasing of wholesale prices,...

Social networking media has been the major source of communication between individuals in the world over, hence, the label cyber-world. This includes Facebook, Twitter, MySpace, Instagram, Flicker, Frienster, Blogs, Podcast, Youtube, Tumblr and Skype, among others. Users of these forms of media made...

With the rapid development of the Internet and mobile communications equipment as the core of the new media, the new media is different from traditional media ,such as newspapers, radio, television and so on, which because of the new media crosses times and space, spreads fast, interactive efficiently,...

Purpose of this paper is to explore the origins of external default, domestic default and banking crisis. Using Random Forest (Breiman et al.,1984) to measure variable importance, we adopt the long-dated cross-country data on public debt developed by Reinhart and Rogoff (2009), which covers 66 countries...

According to Article 1 number (1) of Law Number 1 Year 2011 on Housing and Settlement Area, what is meant by housing is a collection of houses as part of settlements, both urban and rural, equipped with public utilities, facilities and utilities as a result of efforts Fulfillment of a habitable home....

Construction of the curriculum system between the secondary and higher vocational education is an important component of modern vocational education. Taking the construction of the curriculum system of "3+4" in the major of Mechanical Manufacturing and Automation in Jilin engineering normal university...

Indigenous system as a form of traditional wisdom for generations proven effective in maintaining and ensuring the sustainability of public life of Kasepuhan Community at Mount Halimun needs to be adopted and synergized in regional development related to conservation of natural resources and the environment....

Supply chain finance is an efficient method to solve small and medium-sized enterprise's financing problem. An important issue is to simulate the supply chain finance system's credit risk. This paper will use the method of system dynamics, basing on the small and medium-sized enterprise finance credit...

This study examine the effectiveness of training management in privat higher education. This studi aim to is a means to develop the competence of lecturers in terms of skills, knowledge and attitudes. The study evaluated the effectiveness of management tr

As a new service industry, the logistics industry has developed rapidly in recent years. However, high costs but low profits make logistics enterprises switch, close down or be merged. In order to solve the problem of high costs of logistics enterprises, this article investigates the costs of a logistics...

Objective: To evaluate the effects of manual therapy combine with Baduangong exercise to treat neck-type cervical spondylosis. Methods: Patients were randomized to control group (cervical manipulation) and experimental group (combining cervical manipulation with Baduangong exercise). The two groups received...

by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is...

Formation and development of pharmaceutical market inevitably leads to situations that act as catalysts for structural market changes. These situations include mergers and acquisitions increasing market concentration and having positive or negative influence on all market participants. This is why such...

The strategy of rural revitalization formulated by the 19th National Congress of the Communist Party of China puts forward higher requirements for the construction and development of rural areas and provides great opportunities and favorable conditions for the improvement of the appearance of rural villages....

Adopting constant elasticity of substitution production function model to calculate the contribution rate of each influential factor on economic growth when analyzing factors of economic growth is usually a major subject frequently researched. This paper makes an extension under general meaning of constant...

United world is a in order to solve the food security and food wholesale market platform for the online trading and food supervision, food trade and food health organically combined, can make between manufacturers and merchants, hotel deal more convenient, and can be the source of food trading transparency...

Value Added Tax (VAT) is a tax which is determined by objective laws to which they are levied. In the process of the collection, often based on a difference in the interpretation of legal provisions between the taxpayer and the tax authorities that led to a tax dispute. One example is the imposition...

The purpose of this study was to determine the effect of household characteristics on ecotourism and its impact on poverty alleviation in Lubuk Beringin Village. Ecotourism development is one of the keys to economic improvement towards poverty alleviation. The methodology used in this study is descriptive...

Geographical condition of Indonesia that is dominated by sea led Indonesia to desperate need of the sea transportation management to meet its operational needs. PT. Pelindo I is a company that has the authority to manage the port in North Sumatra and its surrounding areas. Belawan's current access channel...

Using linear regression model on the combination of behavioral decision theory to analyse the data of second-hand housing in 2505 Beijing districts and 2343 Chengdu districts, explore the amount of second-hand housing online attention, the distance from the subway and build the length of time for consumers...

One The imperative of economic democracy mandated by the constitution through Article 33 of the 1945 Constitution, the reality is not a legal foundations appreciation to economic activities, but even shifts to a free-market economy (laissez-faire). This is confirmed in the constitution “permanent position”...

With the further development of the market economic system, the management activities of all social sectors have achieved innovative development. As a special kind of industry, retail enterprises are mainly an intermediary, mainly from the manufacturing companies or wholesale enterprises to buy goods...

Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company’s financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining...

Public Housing Credit is a government program through BANK BTN for people who are prioritized for those who do not yet have a residence. Cirebon is one area that has many housing development KPR projects. One of the KPR company PT. Karya Berkah Gemilang which is located in Cirebon Regency is competing...

This study aims to investigate the Transformational Leadership Behavior (TLB) theory to explain and predict the trust and motivation of employee who worked at Human Resource Development Board Province (HRDBP) in Indonesia. This study uses purposive sampling and the survey method to generate sampling...

Under the background of the new era, use the idea of “integration of urban and rural development” and “Internet +” to explore a new practice mode that helps to tackle poverty and help rural revitalization and development. The new model does not increase the burden of the government, applies internet...

This study becomes important to know the root cause of employee turnover intention in the hospital. The Study Focuses on Finding analyzing whether Perceived Organization Support Affect Turnover Intention through the Job Satisfaction. In this study there are four variables, Perceived Organizational Support,...

The study is devoted to the study of the possibilities of using smart cards in order to form a creative environment for decision-making in business. It has been proven that creative thinking is one of the most important skills that help to make innovative, non-standard decisions. This leads to the need...

The purpose of the work is to find a more objective human-machine relationship. Through the theoretical analysis of the relevant literature at home and abroad, the characteristics of humans and machines in their respective work are summarized and compared. From the above analysis results, it is concluded...

The article presents the results of the authors’ development of an approach to forecasting the effects of the development of the “City-University” ecosystem. The directions of modernization of university campuses, domestic and foreign examples of the development of university cities are considered. The...

This study explores the volatility spillover in six Asia emerging Islamic stock markets (China, India, Indonesia, Malaysia, Taiwan, and Thailand) affected by the US monetary policy and macroeconomic factors during the COVID-19 pandemic period. It is found that most Islamic stock markets in Asia are more...

This paper studies the reasons for the success of MXBC marketing strategy. With the early background information of the MXBC and Industry, this article adopted the secondary research method to collect essential data and information. The purpose of conducting this research is to reveal the marketing strategy...

Accelerating the promotion of digital transformation of enterprises is the only way to achieve high-quality economic development in China. This paper uses the method of machine learning to measure the digitalization level of enterprises, and uses the A - share data of listed companies from 2011 to 2018...

This study aims to examine the effect of auditors’ skepticism using the Hurtt (2010) scale measurement and the demographic aspects of auditors in detecting fraud that is most appropriate to the current audit environment in Indonesia. The use of the questionnaire survey method with more data in the form...

The COVID-19 pandemic greatly impacted the global economy in multiple ways. This research explores the impact of the pandemic on the stock market by focusing on the segment bull market. Firstly, the factors that motivate the emergence of a segment bull market are discussed. Then, this research analyzes...

The article aims at describing the status quo and analyzing the factors that encourage countries around the globe to opt for alternative energy sources. There is a constant growth in volumes energy consumption, which is associated with the stability of the global economy, increasing costs for heating...

This research investigates the impact of corporate governance on firm value by using the panel data collected from non-financial listed firms on both Ho Chi Minh Stock Exchange (HOSE) and Ha Noi Stock Exchange in Vietnam. The research sample is included 200 non-financial listed companies over the period...

Promoting the use of digital payment and ensuring financial inclusion is crucial in an era where digital transformation and changing behavior change at an unpredicted pace. One of the approaches done by the Indonesian Government Association to streamline digital transactions and enhance financial inclusion...

Generating ideas is part of creativity to innovate. Innovation is very crucial in today’s business world. Therefore, this research contributes by including religiosity, which interacts with two other factors, namely servant leadership (SL) and talent management, which influence the generation of employee...

Profiling the psychological characteristics of fraudsters including narcissism is perceived as an important factor for auditors especially with their responsibility for fraud detection. Such profiling should increase the auditor professional skepticism during brainstorming sessions. This study aims to...

Urban tourism has become a significant trend in the current era, as people increasingly seek unique and active travel experiences when visiting major cities. One popular form of urban tourism is participating in physical and recreational activities in public areas such as the Wayhalim Public Sports Center...

The rapid development of China’s Internet platform economy has generated a multitude of employment opportunities for platform workers. However, it poses profound challenges to the human resource management of Internet platforms: (1) How can labor relations between platform workers and platforms be defined?...

Potatoes are one of the horticultural commodities that can be the national alternative food needs, but price is a problem faced by potato farmers. Then the researcher tries to find the solution to this problem by using farmer partnership. The purposes of these studies were, (1) analyze whether there...

As a new branch of accounting the environmental accounting is produced in environmental governance from a variety of disciplines cross a frontier of Applied Science, it can reflect the enterprise production and management activities of the impact on the environment, promote the implementation of the...

Taking the maximizing personal utility and social welfare as the study perspectives, regarding the urban workers and state-owned enterprises as the research object, the ratio, 18.81%, can be calculated by the model of social co-ordination account optimal payment ratio, which was lower than the current...

This study aims to examine the impact of cost structure on payout policy within Indonesian non-financial firms. Previously, there has not been much prior research regarding cost structure and payout policy in emerging markets, especially Indonesia. Most Indonesian firms still prefer to distribute dividends...

This paper introduces the implementation process of college physics flipped classroom teaching method, elaborates the teaching effect of teaching practice in recent years, and puts forward some suggestions for implementing this method in college physics teaching.

The management system for student status archives information is designed in this paper with taking the information of student status archives as the research object, and combining with the background of current archives management as the current research situation. According to the actual situation...

This research aims to investigate the positive impact of social media as promotion tool toward intention to visit, case of Batu, Malang, Indonesia. Social media is user-generated content as the independent variable, and intention to visit, or intention which means the motivation of a person in the sense...

This study aims to analyze the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking companies in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. The hypothesis testing...

This paper investigates the loan conditions and bank risk exposure for the risk valuation factors of loans within the commercial bank industry. We use the listed companies in the Taiwan Economic News, sort out the financial indicators in 2007-2018, and empirically explores the impact of enterprises on...

The novelty of the article consists in the analysis of the "Concept of the Formation of the Common Market of the Eurasian Economic Union (EAEU) countries" on the basis of its interrelation with the process of reproduction taking into account the "Declaration on Further Development of Integration Processes...

The article specifies that the process of anti-crisis management in a commercial bank should be an integral part of the accounting, customer, interest and credit policies of the bank, containing strategic directions of banking activities in the field of its active and passive operations, especially determining...

This paper aims to analyze the impact of prohibiting the export of raw materials of mining products as mandated by Law Number 4 of 2009 concerning minerals and coal. Since the mining products are the non-renewable natural resource controlled by the state and used for the greatest prosperity of the people,...

Image era is the current visual feature, which profoundly influences the art of painting. Images are the simulation of natural objects. Overwhelmingly depending on images might make us the distance between arts and nature larger and larger. Only by returning to the original nature to paint from life....

The prevalence of dementia sufferers is directly proportional to life expectancy. The higher life expectancy, then the likelihood of dementia are also high. In the city of Bandung, life expectancy exceeds the National life expectancy, so that estimated an increased amount of dementia can occur a few...

Subject of the study is influence of Europe and Central Asia on the economic development of Russia. The goal of the study is to determine the factors that significantly influence the economic development if Russia by means of the dynamic range analysis complex and the growth rates of the Europe and Central...

The academic background of this paper is under Keynesian economics and monetarism economics. The purpose is to show British government’s monetary policies during Margaret Thatcher’s period. There are also short introduction of monetarism and assessment of Thatcher’s policies in this paper. Thatcher’s...

The idea of creating territories for socio-economic development in Russia is a priority and promising from the point of view of forecasting the development of regions and the country as a whole. The main results of the functioning of the territories of socio-economic development (TOSED) were to improve...

This study purposed to confirm the influence of financial ratios toward the possibility of financial distress in the listed manufacturing companies in the Indonesia Stock Exchange. Using a selected sample consist of 30 emitens with 90 units of analysis, the relationship between financial ratios and financial...

This efficiency is a calculation of the ratio between input and output variables. This research is using non-parametric Data Envelopment Analysis (DEA) for General Banks of Business Activities (BUKU) level two banks registered at IDX with the period of analysis in 2014- 2018. To analyze its efficiency...

In criminal proceedings, law enforcers are required to be as fair as possible.They are not allowed to discriminate, and everyone is entitled to legal protection. Likewise, the judge is required to make a profile analysis of the defendant, related to evidence and witnesses to explain this case thoroughly....

This study aims to examine the effect of tax morale against tax evasion and examine the role of coercive power as a moderating variable that can strengthen or weaken the direct relationship of tax morale to tax evasion. The study uses 100 individual taxpayers who earn income from various sources. Methods...

The paper addresses the issues of improving the methodological tools for assessing competitiveness and analyzing the export orientation of agricultural markets. The relevance of the study is determined by the new course of Russian agricultural policy aimed at increasing exports and strengthening competitive...

In May 2020, the Ministry of Finance and the State Administration of Taxation Announcement No. 25 of 2020 issued the announcement on tax support policies for film and other industries. Positive tax policy will promote the development of film industry. This paper analyzes the role of preferential tax...