Advances in Economics, Business and Management Research

public service is the task of public organization. This study aims to analyze the performance of regional civil service agency (BKD) in Majene Regency. The research approach used is qualitative analysis. Data collection were taken through observation, in-depth interviews and documentation studies. Data...

With the continuous development of trade and economy, China's high technology industry has a significant characteristics of "the imbalance of environment and interests", the increase of carbon emissions has a huge obstacle to the sustainable development of trade economy. This paper selects the volume...

It is within the field of the accountant's professional substantial judgment application to determine whether the investor controls an investee. The research based on 237 consolidated financial statements in accordance with IFRS of Russian and European companies was aimed at revealing and comparing the...

Geographical Information System (GIS) is an application used to process data in form of thematic maps which is arranged overlapping to produce informations needed by the user. Employing descriptive method, this study indicated that basically the GIS deve

This study aims to analyze the effect of intellectual capital and managerial ownership on financial performance. The research was conducted in the information technology sector that was listed on the Indonesia Stock Exchange in 2010-2015. This research uses quantitative verification method and regression...

The subject of scientific research is economic relations arising in the process of establishing the value of Bitcoin in the financial market. The hypothesis that the Bitcoin market is really subject to the formation of financial bubbles, and that the most significant of them was observed in 2017. The...

Since joining the WTO in 2001, the Chinese market has become one of the fastest growing markets in the world, and the competitive situation in China's domestic market has shown a “nationalization level” of competition. Chinese companies' competitors in the domestic market are not only competitors in...

This study aims to determine: (1) the effect of the "Axis Hits Bonus" ad tagline on Axis card brand awareness, (2) the influence of brand ambassadors on brand awareness of Axis cards and (3) the effect of the "Axis Hits Bonus" ad tagline and brand ambassador to brand awareness Axis card for STIE AMKOP...

University is the cradle of training talents, has a set of education, scientific research, life, have a rest in the integration of special properties and construction material and spiritual distribution corresponds to the multiple functional requirement, the stand or fall of campus greening, directly...

Construction Company PT XYZ’s actual situation based on an internal audit report shows some unusual transactions related to the cash disbursement cycle. This indicates that the company needs an adequate internal control system to provide assurance in cash disbursement transactions so that reports on...

With the continuous progress of science and technology, the application of standardized management system has been paid more and more attention. The so-called enterprise standardized management is the implementation management of engineering projects and the formulation of corresponding charters to carry...

The develop an online motorcycle in South Tangerang City, especially in GO - JEK. This has resulted in competition between online motorbike drivers, which affects GO - JEK revenues driver. In addition, the income of the drivers is influenced by several factors, namely working hours, education level,...

It is one of the common problems in the daily transportation organization of railway because of various disturbances that cause the train to deviate from the original operation plan. In this paper, the objective function is the minimum weighted summation of the train cancellation penalty value and the...

The information and communication technology revolution has led to the adoption of technologies such as the internet for generating value for businesses. Meanwhile, little is known about the role of e-commerce in value co-creation initiatives for agri-food SMEs and specifically its role in the collaboration...

This article describes the main approaches to the evaluation of scientific-research works, proposes the basic position of the scientific and technical evaluation of the effectiveness of the results of Research and Development works at the initial stage.

This paper selects the stock data of 18 industries based on the CSRC industry classification from June 2016 to 2018 from the Shanghai Stock Exchange and conducts two tests. (1) The time series test proves that the β values of different industries show significant differences, and there are β values that...

The 2030 agenda for sustainable development was presented not only to accomplish theunfinished business of the Millennium Development goals, but also to bring global forces together to address global challenges. Agenda 2030 has shaped the three pillars of society, economy and environment, reshaping the...

With the rise of Bitcoin, the blockchain technology as its core technology has received wide attention from all walks of life. Blockchain technology demonstrates its potential for audit applications by virtue of decentralization, transparency, and data tampering. This paper starts from the characteristics...

Millennial generation is closely related to the Industrial Revolution 4.0 that pays digitalization and automation in all aspects of human life. The number of digital technology-startups has emerged as a challenge for millennials to adapt and be able to use digitalization appropriately to be creative...

One alternative to solving the problem of unemployment in a country is an entrepreneurial program. Entrepreneurship, at present, is an important concern in developing economic growth. Entrepreneurship is expected to be able to provide employment opportunities, various consumer needs, services, and can...

Tax compliance is the agreement of taxpayers to fulfil and carry out tax obligations in accordance with the provisions of tax legislation without having to go through tax audit, warnings or threats and tax laws both law and tax administration. This study aims to analyse the effect of tax audits and tax...

The present-day fast-developing knowledge society calls for an interdisciplinary approach to studying a foreign language in non-linguistic Universities. To meet contemporary requirements, teaching a foreign language for specific domains demands a new syllabus approach meant to enhance students’ motivation...

State Administration Decision is the main legal instrument in the administration field, especially to regulate concrete events in society. After the enactment of Law Number 30 Year 2014 concerning Government Administration, the concept of State Administration Decision run into an expansion of meaning....

IT has an important role in education. The increase of interest in the use of e-learning into teaching and learning become a crucial part. Edmodo is one of the learning media platforms that can be accessed for free. Edmodo is known as “The Facebook of Education”. This study aims to explore the implementation...

The article analyzes the position of regional universities in the context of heightened competition in the educational services market. Regional universities were seen as a base for innovative changes in one area or another. However, with the advent of new educational technologies (EdTech), universities...

Waqf in Islam was one of economic asset to make a balanced prosperity distribution for whole society. But, in fact there were many constraints to develop this waqf in future. One of them was civilizing nazhirs’choices in organising waqf that also resulted on differing models of distribution waqf productively.This...

This study aims to determine the potential for bankruptcy due to the ongoing industrial revolution 4.0 and the difference in potential bankruptcy of retail companies in Indonesia which are listed on the Indonesia Stock Exchange for the publication of financial statements for the 2016-2018 financial year....

The study was aimed at compiling THK-based hotel criteria and determining the level of THK application in the hotel industry. The locations for the study were purposefully selected. Hotel managements were selected as the participants of the study. The results showed that THK-based hotel indicators can...

The rising of platform economy provokes intense interests of scholars to do exhaustive research on it, which lasts 30 years and be viewed as the frontier of industrial economics and management. Although the research of platform originated from two areas and each of them developed on different practices...

In the context of the Guangdong-Hong Kong-Macao Greater Bay Area becoming a national strategy, it is of significance to study the economic synergistic development of the east and west coasts of the Pearl River Estuary in order to promote the synergistic and integrated development of the Greater Bay Area....

The article is devoted to the issues of assisting children with speech disorders in current conditions, considering the emerging social and epidemiological risks. The authors consider the problem of organising and improving the effectiveness of comprehensive support for children of this category. The...

This study aims to examine the causal relationship between the stock market and the foreign exchange market in Indonesia. This study uses the value of the IDX Composite (IHSG) as an indicator of the stock market and the middle value of the exchange rate of IDR to USD as an indicator of the money market....

Financial Technology, commonly known as FinTech is one kind of financial innovations services that are gaining popularity in the digital era. FinTech is an innovation in the financial service industry that utilizes the use of technology, which can facilitate the public to process financial transactions...

The aim of this research to determine the extent of the contribution and effectiveness of agricultural product sales and research collaboration at the Large Testing Standard Rice Instrument to the state of Indonesia. The research methodology used is descriptive with a qualitative approach using primary...

Rural revitalization is one of the current strategic priorities in China, and grassroots governance is a key link in achieving rural revitalization. It plays an important role in promoting the sustainable development of rural economy and society in China and achieving a happy life for farmers. With the...

Accounting information systems and internal control systems’ effects on Randuagung District SMEs’ financial reports were the focus of this study. Accounting understanding was also examined as an intervening element in this relationship. A structured accounting information system helps decision makers...

The high demand of user satisfaction becomes a benchmark to develop the technology, one of them is Mobile Banking (M-Banking). Along with the development of user needs, it is necessary to improve and develop the M-Banking Technology itself so that it is expected to provide more to its users. This issue...

With the rapid development in digital and network as the representative of modern information technology, the Internet has become a distribution center, the public opinion of the amplifier and the comprehensive national strength ideological and cultural information in the Competition. Development of...

A new training and managing model "Training-Scrum", which is based on Scrum agile principle and constructivism education theory, is introduced in this paper for college capstone courses and students' innovative projects in Electrical & Electronics. One of these projects, named "Design of Smart Car for...

R&D investment has already become the strategic investment in the process of the growth and sustainable development of enterprises. The previous researches indicate that the R&D investment is affected by corporate governance. It is of significance to research on corporate governance improvement so as...

In recent year, auction is used to solve the problem that the requirement and supply of license plate is not equal. The common rule of auction is that the bidders win the license plate by price order after submitting the price at the same time. The discriminate auction model of license plate is built...

Joint programmes have many advantages. However, common problems do exist, such as irregularity in teaching management, lack of both Chinese and foreign teachers, and the enormous pressures that students have to face. Taking the joint programmes in North China Electric Power University as example, the...

This document attempts to research the action learning theory from five aspects which are emergence characteristics dynamic process key element and result. The action learning process is generally a form of group. The team member get together to help the learner find a solution to the problem. It creates...

The investigation project, implemented by the authors is devoted to solving of important scientific and practical problem of understanding the processes, that occur in society and nature, more specifically on development of methods of complex metatheoretic investigation of imperatives for preservation...

Service-oriented government must be responsible government. Improving government accountability system is of great significance to further promote the construction of service-oriented government in the new era in China. However, there are still some problems in the government accountability system, such...

The major social contradictions in the new era have been transformed. The lack of financial talents that meet the requirements of market changes has become an important obstacle to the development of financial industry in the new era. How to innovating the ways and methods of cultivating financial talents...

With the deepening of the economic system reform and the rapid development of the market economy, China has set off a frenzy of national entrepreneurship. It is the requirement of the times to carry out innovative entrepreneurship education for college students, and it plays an important role in improving...

The article covers the theoretical aspects of investments in human capital in conditions of formation of a creative economy. In particular, it is determined that the key feature of the transition to the postulates of the creative economy is its ability to combine high-quality creative thinking, new innovative...

The younger generation is the main force in Chinese state construction and development. Our country can be strong only if our youth are prosperous and powerful. College students of ethnic minorities as part of the younger generation are not only essential component of the younger generation, but also...

The article deals with the analysis of Russian economy`s condition in the period of digital transformation. The results of the analysis of the dynamics of Russian economy were presented at the national and world level. The assessment of Russian economy was given at the stage of digital economy formation....

This study aims to analyze how a fiscal incentive provided by the government to initiate investment will affect a company’s earning management. The fiscal incentive used in this study is the corporate tax rate reduction for listed companies based on Government Regulation (GR) No. 81/2007 and GR No. 77/2013....

As the generation of entrepreneurs gets older and older, the inheritance of family businesses which takes up half of China's businesses becomes increasingly important. Based on the present situation of family business inheritance in China, this paper analyzes the merits and demerits of the existing inheritance...

Nowadays, it is important to review about customer behavior in environmentally friendly products that relate to green consumerism; so the aim of this study is reviewing the correlation of eco-label implementation as green product attributes on customer behavior of green awareness. There are 100 customers...

Since 2008 until now, Koperasi XYZ has never conducted any assessment of the satisfaction and interest of clients on loan services to micro businesses that are the focus of their services. On the other hand, customer satisfaction can be used as a critical indicator of institutional development success...

The article uses World Bank methodological approaches to show that the BRICS countries have very significant differences in their level of development, which impact on the share of the extremely poor. Using two key indicators: GNI per capita and human capital index, the author shows that 5 countries...

The article proposes and implements an integrated approach that allows to identify the specifics of the socio-economic situation of households paying out consumer loans, including loans to pay for education. Analysis conducted taking into account periods of macroeconomic shocks. A mechanism for intervening...

This paper examines two major aspects of the law and policy relating to the international legal system on international investment. The first concerns the objectives and rationale of the international instruments, namely, investment treaties that apply to and underpin international investment law. The...

With the continuous development of the times, competition among talents has become ever more intense. How to develop close to the needs of the community with a variety of talents, it becomes very important. In this case, we can only college sports education and lifelong sports education combined, can...

Management of the tax is to apply rules tax with right and proper as well as business efficiency to achieve earnings and liquidity should be. The tax is twofold: tax avoidance and tax evasion. This research is a purpose to know the effect of tax avoidance towards the cost of debt in manufacturing companies...

Many critics and questions frequently asks in comics (or any popular cultures') events about where does Indonesian legends, myths and other local geniuses go in this modern era's generations. There also a strong tendency from some critics, who blamed foreign popular cultures characters popularity for...

Safety culture is not easy to define since it consists of beliefs and assumptions of every worker shared at the organization. What is the safety culture implied at the drilling and work over offshore operation? Using the Westrum model for safety culture (pathological, reactive, calculative, proactive,...

The model of complementary neural networks for managing project portfolios of Humanitarian Projects in Conflict Zones under uncertainty (observability, unverified information and imperfection of loss estimation methods) is considered. The principles and methods of forming a portfolio of projects of loss...

The concept of the legal state is often called the Reachstaat,the rule of law oretat de droit a country that promotes the concept of law as a cornerstone in doing an action taken by the state. Based on the rule of law in governance organized under the laws then in running a government should refer to...

In this article, the authors consider the role of one of the subsystems of infrastructure - the residential real estate sector. The relevance of this topic lies in the plane of the fact that the state and prospects for the development of residential real estate must be viewed through the prism of the...

Health bank level method that had been changed three times, from CAMEL, CAMELS to RGEC is Bank Indonesia’s strategy in order to protect banking sector which is susceptive to economy crisis. It is attractive because RGEC method is just implemented in Indonesia’s banking sector and it known from international...

PT XYZ is a manufacture of mechanical steel tubes in Karawang, West Java, Indonesia. Due to its Working Capital Management (WCM) on 2014, PT XYZ tried to rearrange the WCM and resulted a well-managed WCM. However, in 2016-2017, the liquidity ratios of PT XYZ were far above the average companies in the...

This article examines the problems of the transition of the Republic of Kazakhstan to the Latin script and the possibility of using information technology in its solution. After the adoption of Latin graphics, the question of how to teach it will be put in the foreground. In addition, the perception...

The article attempts to analyze the impact of regional differences in income and activity of using digital financial services (DFS) on the financial literacy of the population. The authors proceeded from the hypothesis that the effect of concentration of financial activity in large federal centers of...

Malaysia is transforming and growing into an international educational hub. Malaysia is among the top 11th world ranking exporter in the scholarly discipline. However, there is lack of empirical study on mobility programme in higher learning institution. Recently, social media technologies become popular...

Bilateral Investment Treaty is an agreement made between two parties, of which both parties are countries. Bilateral Investment Treaty aims to increase supprort, as well as to provide legal protection to investors from regime changes or changes in political and economic policy from Host State. Joint...

This study aims to analyze the economic convergence of industrial sector between regions in Sumatra and analyze the factors that influence the industrial sector growth. The scope of this study is limited to the problems associated with the convergence of economic, industrial sector investment and industrial...

“Making Yunnan a pivot of China’s opening-up to South and Southeast Asia” is a strategy for the development of the current economy. From the “growth pole” theory, the construction has many problems such as weak economic strength, lagging infrastructure, and competition with Guangxi. Accelerating the...

The objective of this study is to analyze the effect of non-performing loans on bank profitability. The dependent variable in this study is profitability and the independent variable is non-performing loans by using control variables are liquidity ratio, capital adequacy ratio, gross domestic product...

This paper uses three data mining algorithms, support vector machine, decision tree and logical regression, to establish the stock classification prediction model. The paper compares and analyzes the prediction effect of the three models, and summarizes the relationship between the financial indicators...

This study aims to test empirically and analyze the effect of firm size, leverage, dividend policy, managerial ownership, and institutional ownership on earnings management. Firm size was measured by size, leverage was calculated by debt to equity, dividend policy was measured by dividend payout ratio,...

Currently, the dairy farming industry of the Ural region is undergoing significant changes associated with increasing the intensification of the industry, the creation of large modern livestock complexes, in particular robotic farms, as a result of which, the dairy farming industry occupies a leading...

The article presents the results of the analysis of the state and future development of digital technologies in the world market in the retail system. The essence of synergy efficiency interconnected retail development in communication and digital technologies, which can be taken by using valuation techniques...

The peculiarities of the influence of visual media on the mental health of the individual are considered, in particular the relationship between the active use of retouched body images in the media and the increasing prevalence of eating disorders is noted. The effects of photo manipulations on the formation...

Small and medium-sized enterprises are an integral part of the Slovak economy and are of key importance to it. They can be characterised as a source of ideas, new products and, above all, job opportunities in the labour market. Due to the high competition on the European market, Slovak small and medium...

The number of Americans adopting pets has increased, as if the pandemic crisis has strengthened the people’s need for pet companionship. As the post-pandemic era is approaching, there are 140,000 Taiwanese participating in Taipei Pet Products Show. It reveals that the markets of pet food, appliances,...

For the reason that phones and internet have become pervasive recently, online ordering and food delivery service have become more popular. In 1994, the online ordering service for pizzas showed up, and in the 2000s, major pizza chains have mature online ordering service. This study aims to explore...

The purpose of this study is to map Padang local tax by using Klassen typology. This research is a quantitative descriptive study. The data used was obtained from Padang Regional Revenue Office for year 2015-2019. The population was all local taxes based on Law Number 28 Year 2009. The sample was selected...

The covid-19 pandemic has led to different changes in the market due to changes in consumer behavior. The changes in consumer consumption behavior bring changes in business marketing strategies. The study was to examine how the current situation of the epidemic has affected the marketing sector of the...

A number of countries are projecting to ratify the idea of smart city in their towns and accomplish big data projects to bolster smart city features to target the desired level of sustainable development, thus improving the quality of life. The smart cities are meant to be areas with advanced technologies...

“the Belt and Road” Initiative has been in development for ten years, with the tax treaties service, China's outward foreign direct investment (OFDI) has steadily increased, and the role of tax treaties in it has received international attention. This paper conducts an empirical analysis based on...

In this paper, the batch scheduling problem of multi-stage flexible flow shop in mixed-flow production is studied. Considering the factors of parallel machine scheduling and equipment adjustment time, an integrated equal and variable optimal batch strategy is proposed. On this basis, a batch scheduling...

MSMEs has a strongly important role and have a big impact on the Indonesian economy. However, the development of MSMEs was severely depressed during the COVID-19 pandemic. During the COVID-19 pandemic, numerous MSMEs have incorporated technology into their business strategies. The Bana Juo Restaurant...

Pets as family members appear around more and more people, and pet accessories become more and more important. This article explains why the digital transformation of pet accessories will be accepted by more people. Firstly, several pet accessories in use or in concept and their combinations are introduced....

Currently, Internet has exerted a huge impact on the art education and teaching of universities, and students have focused less on surrounding things. Since acute observation is the precondition for art education and teaching, the decrease in observation and aesthetics has largely affected the art education...

Actively in response to and participating in the Education Ministry’s deployment of “Plan for Educating and Training Outstanding Engineers (PETOE)”, we are take Mechanical Design, Manufacturing and Its Automation specialty as the first batch of pilot. In this paper, with the “3+1” mode, we re-adjust...

Innovative enterprises are faced with the problems of market transformation amid their changing market environment. To adapt to such changes, these enterprises must continuously strengthen their internal management, particularly their human resource management compensation system. These enterprises also...

One of the main factors which influence the children while watching cartoons is violence as it is a vital part of most of the cartoon programs. Through this, children are induced and attracted of violent contents (Hassan and Daniyal, 2013). Studies have shown that children's television programs shown...

This study seeks to obtain empirical evidence about the effects of profitability, asset tangibility, corporate tax, non-debt tax shield, and rate of inflation upon the financial capital structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. The research hypothesis is that return...

In the current employment market, with the rise of the job banks, members of the employment service systems are diversified and face fierce competition. In order to stand out in the job market, one must be committed to improving service quality and promptly establishing a positive reputation via social...

In this paper, we make use of shadow price to help build a reasonable data envelopment analysis (DEA) model. Then we use the model to calculate and analyze the structural efficiencies of Chinese regional economy from 2003 to 2014. By the data results, we summarize that during the 12 years, the overall...

Indonesian financial level exists at the middle level to demand efforts to improve financial literacy and financial behaviour. This study aims to determine the effect of emotional capability to financial literacy and its implications for financial behaviour. This research is a descriptive study using...

This study aimed to examine the effect of contestant image, advertising, program, and the party to local elections in the city of Pekanbaru. Data were collected using a questionnaire. After being tested for validity and reliability, the data were analyzed using multiple linear regression. This research...

Facility management can create the potential of a competitive advantage in the form of cost savings and increased time for managing core business activities. One of the successful requirements for the implementation and use of this coordinated management approach is the creation of the facility manager's...

The article is dedicated to development of systems thinking among the students of different specialties. Systems thinking, in modern time, becomes crucial for specialists in the fields of technic and technology, economics, environmental management, management etc. Authors propose to use cognitive modelling...

Life education thought is the core of Tao Xingzhi’s educational thought, and democratic education thought is the soul that runs through life education thought. From the perspective of the nature of ideological and political education, this paper studies the purpose of ideological and political education,...