Advances in Economics, Business and Management Research

This study aims to obtain empirical evidence regarding tax avoidance that is able to strengthen the relationship between customer concentration and tax aggressiveness in the period before (2013-2015) and after (2017-2019) tax amnesty. This research uses panel data with SPSS version 21 for mining companies...

Stocks have become an indispensable part of people’s lives. There are many trading strategies used in trading and investment, among which Bollinger band mean regression trading strategy is a popular one. This article focuses on using this strategy to analyze several leading stocks and partially test...

At the beginning of the 21st century, a large number of Chinese companies went public in the United States due to many advantages such as easier access to financing, better corporate governance structure, and different listing conditions. However, in January 2020, with the disclosure of a short-selling...

This study uses the combined method of SWOT and Analytic Hierarchy Process (AHP) to assess the factors affecting the process of new rural development (NRD) in An Giang province Vietnam. Objectives of the study is assessing the current situation of NRD and factors affecting the NRD process in An Giang...

This research aims to develop and test mediation models between Green Competencies and Corporate Environmental Performance for the public sector (Health organizations). In particular, our goal is Green Competencies to improve Corporate Environmental Performance, and is associated with the role of Green...

Based on the relevant theory of Marxist ecological civilization, the necessity and feasibility of the ecological development of market economy are studied. Respectively from the market economy did not realize the decisive role of social resource allocation, the government support for market ecological...

This study looked on the employment satisfaction of women bamboo crafters in Sidatapa Village. The dependent variable was the employment satisfaction of women bamboo craftsmen in Sidatapa village. Using questionnaires and in-depth interviews, data was collected. The investigation used path analysis with...

Complex systems generally refer to intelligent and adaptive systems, whose internal relations are complex and undetectable, and can only be analyzed through signals of certain dimensions. The economic system is such a complex system, and the global economy is a complex system containing many sub-systems...

This study aims to analyze risk management as a basis for measuring the sustainability of the Sasirangan batik SMEs in the Banjarmasin City. The number of respondents studied were 39 entrepreneurs using questionnaires and in-depth interviews to dig up information in order to obtain an overview of the...

Behavioral biases can lead investor to have investment decisions that reverse with the principle of rationality. It also cause investors to have bias in risk assessment. This study aims to test the role of behavioral biases (sentiment, overconfidence, salience, overreaction, herding, and disposition...

Project governance theory is increasingly wide attention of theoretical and practical circles. The research emphasize the governance relationships between project stakeholders is critical to the success of the project, the relationship risk control as the core of project governance. However, existing...

This paper manages to research the value and feasibility of the study on recessive financial capital through the perspective of "the capital structure puzzle" based on the gaps of research status on recessive financial capital. For this purpose, based on the combing and analyzing the reference system...

The purpose of this study is to determine whether there is significant impact of environmental disclosure on cost of equity. The samples of this study are non-financial companies listed on Indonesia Stock Exchange year 2013-2014. This study find, contrary to our expectation, that there is positive significant...

The law of demand is the most important basic theory in economics. But lots of scholars have different opinions on this theory, and the controversy of the law of demand that some scholars believe that there is a positive correlation between demand and price, but other scholars insist that demand and...

With the fast and bursting development of finance science and computer technology and in the era of big data and the Internet, Internet companies have adequate advantages of data to step into the financial industry. Data analysis and mining techniques have helped us build more robust and feasible systems...

This paper explores the applicability of MICE tourism development strategy. To plan and implement this, different management and decision making tools were used including literature study, surveys and interviews as well as SWOT analysis. A series of interviews was conducted in order to identify actions...

The “equal conditions” clauses in the Company Law not only guarantee the transfer of shareholders’ right to freely dispose of property and the economic benefits obtained therefrom without substantial damage, but balance the interests among a company’s shareholders. As for the standards and specific content...

Calendar anomalies are one of the market anomalies that disrupt the efficient market hypothesis. Based on studies of calendar anomalies carried out in several capital markets in the world prove the existence of irregularities in seasonal return (day of the week effect) and monthly (month of the year...

Against the background of the world and the international practice in physical education, the current research explores into the values connotation and realization path of developing key competences in physical education from the perspectives of integration degree, ways of interaction, development of...

The impact of internship towards career development is the main objective of this research. This study aims to find what impact perceived by students during internship that can influence their career development This study is limited for Swiss German University student majoring in Hotel and Tourism Management....

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....

The article presents the results of a study that determine the need for the widespread introduction of innovations in the practice of accounting and analytical work for economic entities in retail trade. This is due to the general trend of the digital economy and related innovations. The relevance of...

The new media is changing the traditional mode of communication, meanwhile, is yet transferring the behavior of women's consumption. In this respect of users’ consumption, women's now occupy a large advantage. Women's consumer demand and behavior don’t only represent the new spirits of the new media...

This paper examines the shelf space allocation and R&D of green technology in the green agricultural products supply chain(GAPSC) with one supplier and one retailer. The retail demand is influenced by the green level and shelf space allocated. The optimal equilibriums are investigated in the GAPSC with...

This paper calculated the innovation index of new High-tech industry through the method of DEA-Malmquist by using the data of 28 provinces during 2008-2013. In the base of this index , it studies the relationship of financial agglomeration and technological innovation. Results shows that bank agglomeration...

The purpose of this study is two-fold: (1) to examine communication of leadership during emergency and (2) to investigate engagement between communication and crisis management to restore organization's objectives. This qualita-tive study conducted with case study method. The data were collected interview...

The subject of electronic information engineering is to study the processing of information technology to electronic information. In the electronic information project, information technology is involved, and it also involves the knowledge of communication technology and so on. Therefore, it can be said...

Freedom and independence from colonial oppression is a nature, inherent in every human being. This is the basis for the birth of various independent and sovereign countries throughout the world. It is as the instruments in the framework of liberation, namely democracy. The meaning of democracy, namely...

social media can bring many opportunities for financial enterprises, with the rapid development and rapid application, with the particularity of the model of the corresponding user behavior research is an urgent problem in the financial enterprises, this article from the perspective of how to improve...

Notional Interest Deduction (NID) regimes, which were implemented for the first time in Belgium, have provided many results and benefits for Belgium. The introduction of NID strengthens the attractiveness of Belgium as a favorable location for treasury centers and capital-intensive investment in general....

This study explores the importance of transformational leadership in Indonesian. Since it plays a significant role in increasing employee job satisfaction. Previous research, found a mutual relationship between transformational leadership practices and job satisfaction in organizations. Transformational...

At present, China has entered a new period of development. The”One Belt and One Road” initiative and the new urbanization strategy have entered a stage of comprehensive promotion, which will have an extremely important impact on China’s regional development during the”13th Five-Year Plan” and beyond....

The research examines the influence between Good Corporate Governance (GCG) represented by institutional ownership and public ownership on firm value. The study was conducted at 45 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015 to 2018. The sobel’s test method...

In the article the prerequisites for building a model of flexible enterprise management in order to ensure its economic security examines. It is determined that directive management methods, although they ensure the operative execution of tasks, in many cases do not contain a sufficient level of flexibility,...

Nowadays, new technology is growing fast. Shopping and ordering food via the Internet becomes popular in daily life. Especially during the Covid-19 pandemic, the food delivery market was growing bigger and bigger. This paper aims to study the possibility of the food delivery industry becoming monopolized....

Now in the 21st century, the management of Chinese enterprises mainly includes financial management, production management, human resource management and other management modes. Corporate management and corporate management efficiency directly affect the development of enterprises. If enterprises want...

Global epidemic Coronavirus Disease 2019 (COVID-19) has a significant impact on the global economy. The Big Data Analytics (BDA), which helps businesses to obtain useful insights, is seen as a new strategic weapon in industry particularly during this challenging time. This study investigated the influence...

With the development of the economy, the speed of technological progress and industrial structure adjustment and upgrading continues to accelerate. The flow of various types of talents shows a trend of agglomeration, and the agglomeration effect is increasingly prominent. On the basis of reviewing existing...

With intensifying the global climate change phenomena throughout of the world as well as escalating of surroundings demands firm’s operational performance is being evaluated in the context of holistic approach inclusion of economic, environmental and social proportions currently. From the prior 20th...

The integrated development of rural primary, secondary and tertiary industries has become an innovative path for China to promote rural revitalization. This paper focuses on the main problems of rural primary, secondary and tertiary industries in China, including imperfect government governance, insufficient...

Industrial integration is the development trend of agricultural product processing industry. In recent years, Zhangjiakou Hongji Agricultural Company in Hebei Province has explored a road of integrated development focusing on potato processing industry and extending to the primary industry in the upstream...

The present study concludes that the introduction of financial technologies leads to more efficient functioning of the stock market through the use of algorithmic trading in securities of exchange-traded funds. As a result, there is a impetus to invest in venture capital funds (targeting the design of...

The Open University Malaysia Digital Library promotes digital information literacy skills among its learners by organizing frequent workshops. The aim of the workshop is to improve learners’ digital information literacy skills. This paper presents the findings from the investigation on the impact of...

Ecolodge provides guarantees against the use of toxic chemicals, tests for environmental impacts starting from materials, buildings and other physical activities, and significantly contributes to the development of the local community’s economy. In this study, we aim to analyse the implementation of...

This study examined the effect of destination image, self-congruence, and destination personality on visit intention, with the case of Panglipuran village in Bali, a village which possesses national and international achievements. Data was collected in Bali and Surabaya. The participants were selected...

ESG stands for abbreviation of environmental, social and corporate governance investment. ESG concept has been more and more widely used in the world. Compared with European and American countries where ESG development is more mature, China’s ESG development is still in its infancy, and there are still...

The modern period of development of the Russian economy is undergoing a transformation process due to globalization and informatization and is characterized by the development of flexible forms of network interaction between actors of economic relations, close information links, the development of international...

The construction direction of a multi-level geological survey project management information system encompasses system hierarchy, data sharing and integration, unified standards, multi-level data management and analysis, collaboration, risk management, and training. These recommendations aim to ensure...

Human beings and the environment are a dynamic part of the ecosystem, and this is true for both traditional and modern communities. The boom in tourism development will have a detrimental effect if it is not based on ecological principles. The purpose of this research is to discover a development model...

It is known that the academic achievement is obtained after process of teaching and learning take place. It also depends on the enrichment of input and output of educational aspect to predict the outcome. The school management is the main workforce and machinery to manage the teaching and learning for...

In China, for most small and medium-sized breeding enterprises, the implementation effects of Enterprise Resource Planning (abbreviated as ERP) are unsatisfactory. This paper discusses features of small and medium-sized breeding enterprises first, and then gives the key to implement ERP effectively in...

The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...

The development of personnel training program in the new era is related to the future of the students, the future of the major, the future of the school and the future of the country. It is the fundamental problem that the country needs to solve at this stage. According to the different levels of basic...

The citizenization for the transfer of agricultural population is the inevitable requirement of modernization development and it is also an important mission for urbanization. Nowadays, the transfer of agricultural population has poorer stability of employment and lower income, which obstruct their citizenization...

Under the background of "green development", Changzhou Chemical industry needs to be transformed urgently. But the specific development direction needs to be analyzed in combination with its present situation. Based on the SWOT analysis method, this paper analyzes the strengths and weaknesses, opportunities...

Transportation is one of the factors supporting the economic activity of the society. However, the safety factor and the timeliness of transportation services are still a major problem, especially in West Java, Indonesia. The growing number of people and implications for congestion, making transportation...

The purpose of this study is to study the integrated methodological approach of the state policy of the Russian Federation in the framework of modernization and technological development of the Russian economy. Attraction of investments is one of the general ways of development of the economy as a whole,...

English teaching materials compilation have been developed rapidly at present China, yet the evaluation of teaching materials lags far behind. In combining rational aspects of theories and practices about teaching materials evaluation both at home and abroad with the features of English Audio-visual...

The purpose of this study is to examine and analyze the influence of profitability, leverage and sales growth on going concern audit opinion. The populations of this study are manufacturing companies which were listed in Indonesia stock exchange. The sample selection was done by using purposive sampling...

Economic speed of a ship is a fixed value in existing studies, but it is changing. The ship's functional coefficient formula is imported into the economic speed expression to study the actual variability of the ship’s economic speed, and get 5 main influencing factors. Taking a typical ship type as an...

Education is the starting point for forming accountants in the future, so various phenomena that occur in the field of education are interesting things to study. So that this paper aims to discuss and reveal the role of phenomenography to be applied in accounting education research. The concept of this...

Indonesia economic resilience is in a vulnerable condition amid the high global economic challenges. For this reason, there is a need for a strategy to improve the economy sustainably, one of which is through increasing and stabilizing exports. However, so far the Indonesian export market has only been...

The article is devoted to the development and improvement of methodology and implementation of risk-controlling subsystem in the management system of oil and gas companies in under uncertainty conditions. It is proved, that the mathematical tool of Fuzzy Logic allows to reveal and take into account complicated...

This research aims to analyze and determine the effect of the Rupiah exchange rate, interest rate, Composite Stock Price Index on financial deepening in Indonesia. This research used time series data consisting of rupiah exchange rate, interest rates, Composite stock Price Index and financial deepening...

The paper covers an important theme of the development of one of the basic industries of the Russian economy – the civil aviation production. The current situation in the Russian industry leaves much space for the development, as at the current stage, the stagnation, caused by the USSR fall has not yet...

The concept of the “One Belt and One Road” is to promote cooperation and development among countries. Strengthening international energy cooperation is one of the important tasks of the “four revolutions and one cooperation” energy revolution strategy proposed by general secretary Jinping Xi. In the...

This research is a quasi-experimental research on Introduction to Accounting 1 course with the aim of finding the influence of the implementation of team games tournament method with the use of blended learning on students’ problem-solving skill. The research data were tested and processed with Microsoft...

In this article, the research was carried out on the financial results of tax consulting firms. The specifics of providing tax consulting firms were reflected. The authors of this article conducted a review of the literature on tax consulting, during which the types of tax consultations were defined....

Service management has always been one of the important tasks of retail enterprises, and has a greater impact on retail enterprises. Establishing a comprehensive service management system for retail stores can solve the dilemma faced by retail stores, clarify the customer base of the store, and thus...

Corporate social responsibility (CSR) and taxes have the same roles and functions for social welfare, but large companies in Indonesia often use CSR to reduce taxes. This study examines the relationship between corporate social responsibility (CSR), firm size and corporate tax aggressiveness. Researchers...

The agricultural sector has an important role for the Indonesian economy. Seeing the huge potential, investors should be interested to investing in the agricultural sector, but in reality the agricultural stocks are still quiet enthusiasts. This research aims to determine the factors influence to the...

Nowadays, the massive transition of retail to the Internet and the replacement of such salespeople with artificial intelligence, and the use of artificial intelligence to process large databases of potential buyers, along with engaging chatbots to communicate with buyers of goods, creates many possible...

Digital Human Resource Management (HRM) is a digital transformation of HR practices and processes through the use of electronic media, mobile, analytics and information technology (IT) to make HRM more efficient. In other words, digital HRM is basically doing or managing all the human resource work using...

This study examines the incentive schemes containing penalties (clawback) to mitigate budgetary slack. This research also examines internal factors, moral imagination, to reduce budgetary slack. This controlled experiment 2x2 between-subjects. Besides that, as a control, this study also uses bonus incentives...

The article discusses the theoretical and practical aspects of the interaction of the state and the agricultural business. It is shown that the intensification of cooperation of the state with the agrarian business contributes to the transformation of the agrarian structure, modernization of the agro-industrial...

The important role in the performance of agricultural enterprises in the agro-industrial complex (AIC) of the Russian Federation managing is given to diversification mechanisms aimed at expanding the business profile and solving social problems of the industrial and agricultural technological chain....

Digitalization has positive and negative impacts on labor productivity and labor market. Nonetheless, digitalization era created fear on the labor market in developing countries, especially in Indonesia, which has a bonus demographic. This problem raised this study aims to identify the impact of digitalization...

Coconut sugar or palm sugar is a superior product in the Kulon Progo district, which contributes to locally generated revenue; however, coconut sugar farmers’ welfare is still relatively low. Therefore, it needs to be observed the main problems of coconut sugar entrepreneurs. This paper attempts to explore...

The legal regulation of transactions made with the help of electronic or technical means does not have a structured, generalized and clear regulatory framework for a free understanding. Moreover, the practical use of this method of concluding civil transactions is ahead of their legal regulation, which...

Nowadays, Coca-Cola could be found in every corner of the world. No matter you are in the most bustling city or a remote village, there must be a Coca-Cola vending machine near by your house. In 1998, the brand value of Coca-Cola reached 83.845 billion US dollars, ranking first in the world for three...

The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of...

Through a comprehensive comparison and evaluation of the differences in economic development and social governance of Beijing-Tianjin-Hebei region in different periods, this article analyzes the main factors affecting the economic development and social governance of Beijing-Tianjin-Hebei region, which...

The objective of this study is to ascertain the manner in which work stress affects the organizational committee at Bank Indonesia Representative of the Special Region of Yogyakarta Province. The type of research methodology The methodology employed in this study adopts a quantitative approach. The research...

This study investigates the interactive nature of digital media and event tourism, revealing how websites, social media, and smartphone apps revolutionised the tourism sector. This quantitative study examines a wide range of individuals and analyses the intricate linkages between digital media and event...

This study investigates how the financial performance is impacted by financial inclusion, e-commerce usage, educational attainment, and product innovation to realize the sustainability of MSMEs in the Buleleng Regency. The questionnaire used in this study, which takes a quantitative approach, has a Likert...

The application of halal, especially in the supply chain, is one of the areas of research that requires further study. This study aims to identify the relationship between IoT and operational performance in halal supply chain applications. Literature search is carried out to support researchers in formulating...

This research was conducted to analyze the influence of the audit committee and company size on the integrity of financial reports and determine the influence of audit quality in moderating the influence of the audit committee and company size on the integrity of financial reports. This research uses...

This research aims to evaluate production risk at PT Busana Indah Global using the Six Sigma method and Failure Mode and Effect Analysis (FMEA) as a quality control tool. The aim of this research is to improve product quality, reduce defects, and optimize the production process. The Six Sigma method...

The global epidemic of the COVID-19 has further aggravated the imbalance of the world’s economic order, and the global economic recession is inevitable. The purpose of this research is to test the performance of factors and the applicability of Fama-French Factor model for the banking industry during...

With the rapid development of science and technology and the advancement of digital transformation, financial technology and innovation have received widespread attention around the world. This article conducted a systematic search on the Web of Science (WoS) database and used scientometric analysis...

As counter-cycle tools, macroprudential policies have been utilized extensively in Asia to limit credit growth and tame housing price inflation. Utilizing a new policy action dataset and macroeconomic data of Hong Kong SAR, this paper analyzes the effects of macroprudential policies on stabilizing the...

The development and application of artificial intelligence (“AI”) has not only brought fundamental changes in the economic, social and political fields, but also provided technological support for the reconstruction of public policies. The pace of development of artificial intelligence is bound to rise...

The analysis model is validated using structured equation modeling (PLS-SEM) on datasets of both local and international trade exhibition attendees and the Indonesian halal business. Along with examining the model, this study will incorporate consumer satisfaction to validate the perceived quality factors...

This research needs to be done to find out how much influence taxpayer awareness has on MSME tax payment compliance on e-commerce platform users. The purpose of the study was to find out how much awareness of taxpayers toward MSME tax payment compliance among e-commerce platform users. The research...

Standardization has a basic and strategic role in promoting the modernization of national management system and management ability, It's an important method of improving the capacity of civil affairs management. This paper analyzes the concept of the civil affairs standardization and standard system,...

Sharing the networked operations situation awareness can guide the combat unit to have capability of joint combat via the joint operations. In order to build the share of situation awareness in the networked operation, this paper proposes a share method based on mental model sharing, shares the mental...

IFRS is a set of global accounting regulations. IFRS uses a fair value accounting basis that provides a different perspective from previous standards based on historical cost. The use of fair value is considered to make the financial statements more transparent. Excess fair value accounting for historical...

This study aims to analyze the effectiveness of the institutional capacity development program of women's groups in the coastal area of Sanrobone District of Takalar Regency and possible factors that influence achievement of the program. The research approach used is qualitative approach with in-depth...

Most of social life involves interaction between individuals and group, included school and individuals or corporate actors, can be viewed as social exchange. It is assumed as Social Exchange Theory. This study focused on three Vocational High Schools whi

The tourist attraction is a main mobilization that motivates tourists to visit a certain tourism destination. One of the current progressive tourist attractions is culinary tourism. This culinary tourism is also called gastronomic tourism in which tourists satisfy themselves with various meals from the...