Advances in Economics, Business and Management Research

This study aimed to explain about the implementation of budgeting course in personal financial planning among the students majoring in accounting. It is very important, since most of the students frequently spend a lot of money after they receive pocket money from their parents and will be very frugal...

The rationality and reliability of port throughput forecasting results directly affect the rational arrangement of port resources, which is of great significance to the formulation of future port development strategy. This paper collects decades of historical data of Fujian coastal ports, combines the...

A company is able to survive, then the company must try to find ideas, build creativity, make engineering, to give birth to new findings, so that it can be said that innovation is the source of life This study aims to examine the effect of self-leadership on innovative behavior. The sample used in this...

The article is devoted to the analysis of holding subsidiaries in Omsk region. Now there is a need for developing regional techniques of efficiency evaluation when separating independent subsidiaries from holding companies. The research purpose consists in generalizing the existing indicators for efficiency...

The goal of the article is to explore modern trends and evaluate traits of stable economic development of global cities during the 2000-2017 period. The results of our study reject the hypothesis that innovation activity has a major impact on the economic growth of global cities. Job creation and unemployment...

According to different majors and teaching objects, the research group of ancient Chinese medical literature in our university has carried out special discussions on teaching of ancient Chinese medical literature in order to simplify teaching contents, reform teaching methods and means and increase the...

The present article studies the issues of evaluating the potential of large urban agglomerations for attracting financial and investment resources into the regional economic system. By the example of the Krasnodar urban agglomeration, the authors study the place and role of agglomerations in modern regional...

This research was conducted to determine the effect of emotional intelligence, servant leadership and organizational commitment on organizational citizenship behavior. Object of this study was the staffs of the South Tangerang City Education and Culture Office. Population number was 90 employees. The...

This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive quantitative...

Career development of human resources in every organization become really important in increasing employee job satisfaction and organization performance in the future. Organization should endeavor to develop the level of job satisfaction by paying attention to their employee career. A supportive work...

The process of digitalization of society studying has taken a stable position in scientific research, which led to the formation of a wide object-subject palette, the search for an adequate methodological and methodical basis for scientific research. Virtual social networks are becoming zones of the...

The purpose of this research was analyzed the effect of offline experience on brand equity, the effect of online experience on brand equity, the effect of online experience on offline experience, the effect of offline experience on revisit intention, and the effect of brand equity on revisit intention....

Internship becomes a way to grow human resource capabilities in terms of competencies on knowledge or practical and soft skills. Higher education institutions like universities as the organizers of an internship program certainly have some roles to produce capable, intelligent and professional workforce....

In current banking industry competition, not only support from the organization are needed by employees to increase commitment and organizational citizenship behaviour (OCB), but also the employees’ personality itself are important. Using social exchange theory, this research aims to determine the effect...

This paper aims to explore the implications of the industrial revolution 4.0 on the development of the concept of social capital. The concept of social capital experienced the evolution of thought. Initially, the concept of social capital was conceived of as social cliques [1], norms of reciprocal [2],...

As the degree of opening to the outside world continues to deepen, Sino-foreign cooperation in running schools as a way of achieving international cooperation and exchanges in education is also booming. Compared with ordinary undergraduate colleges and universities, Sino-foreign cooperative education...

This study aims to analyze the effect of investment (PMTB), real wages and GDP on employment opportunities according to the level of education in Indonesia. This study uses panel data regression analysis. Panel data analysis techniques in this study can be done by using the Fixed Effect and Random Effect...

The innovation from the product to the whole pattern of the tea industry appears in the beverage market. The result of this transformation was to create an emerging industry called the new tea drinks industry. The new-tea industry is burgeoning so that there are few pieces of researches on it, has vacancies...

The article is devoted to analysing the chronological periodisation of the origin and formation of elements of quasi-judicial justice in the history of the Russian state and covers the time from the early feudal forms of ancient Russian statehood to the beginning of the 20th century. The quasi-judicial...

Along with the development of the Internet and digital technologies, online shopping is becoming more and more popular worldwide in recent years. It is worth noting that online shopping has been increasingly noticeable by consumers in the half of 2020, since the COVID-19 pandemic outbreak. Amidst the...

This research examined several determining factors that affected the Indonesian Sharia Stock Index. Several macroeconomic variables as independent variables in this research consisted of Inflation, Exchange Rate, Money Supply, BI Rate, World Crude Oil Price, and World Gold Price. This research method...

Information technology innovation, particularly in Financial Technology (fintech), plays a central role in various aspects of life. Among the fintech services, e-wallets are highly popular in Indonesia. In 2021, OVO was a leading e-wallet; however, in 2022, it experienced a decline, suspected to be caused...

Live shopping method makes shopping easier, but often leads to impulsive purchases so that consumers become increasingly wasteful because they make transactions without clear needs. This research aims to determine the extent of the influence of marketing communications for Small and Medium Enterprises...

The development of information technology and the internet in the economic field has provided various benefits in people’s lives, both in trade and investment. At present, Bitcoin is not considering a means of payment or cryptocurrency but as an asset with economic value for its users. According to the...

This study examines how financial indicators including liquidity (X1), leverage (X2), profitability (X3), and growth (X4) affect the ability of enterprises in the transportation sector to predict financial distress (Y) and list their stocks on the Indonesia Stock Exchange (IDX). The sample for the study...

This study aimed to examine confirmatory factor analysis of integrated quality management, innovation capability, organizational culture, social capital, and sustainable performance of village-owned enterprises in Klaten Regency, Central Java. The population in this study were the directors of Village...

As an advocate of “urban ecology construction” and the capital of Fujian, an “ecological province”, the ecological quality of vegetation in Fuzhou City is crucial to the development of ecological civilization in the region. The ecological quality of vegetation in Fuzhou City was assessed by quantifying...

In recent years, the performance of corporate social responsibility has attracted more and more attention from all walks of life. By using stata software, this paper analyzes the score of corporate social responsibility report, studies the relationship between the academic background of senior management...

SMEs are the backbone of technological innovation.Equity finance and the related governance arrangement are of great significance to R&D activities of SMEs.With SMEs listed in China as examples, the paper tries to study the effects of equity finance, ownership nature and concentration on R&D...

Business innovation is essential to every companies in order to survive in current and future generation. This paper focuses on the three aspects of innovation namely organization’s sustainability, entrepreneurship and business model innovation. The main purpose of this study is to analyse how innovation...

Relying on the features of the Northeast Forestry Economy and adapting the Internet technology, a Project of Hazel Forest Tourism EcoPark is initiated in Yitong County Under the Background of Internet Plus. It will provide a breakthrough impetus for the development of forestry real economy in the central...

The international accounting harmonization is an evolutionary process for a wider reorganization of same accounting standards between different countries. However, Stolowy (2005) has examined the pervasiveness of earning management did not refuse after the adoption of IFRS. The recent research has been...

Smart structures are highly interconnected adaptive systems that are coordinated by cyber systems to optimize specific system objectives. To capture realistic IoT scenarios we must employ threat models that allow untrusted behavior and address system vulnerabilities, exploits and attack vectors. Resilience...

This template explains and demonstrates how to prepare your camera-ready paper for Trans Tech Publications. The best is to read these instructions and follow the outline of this text. Please make the page settings of your word processor to A4 format (21 x 29, 7 cm or 8 x 11 inches), with the margins:...

This paper aims at analyzing the development of tourism at the local level. Recently, tourism in Indonesia becomes the mainstay for increasing regional income as well as functioning as the tool of environmental conservation, both the natural and social environment. However, local tourism in Indonesia...

This article aims to describe the experience of Putukrejo, a village in Indonesia, which develop innovative institution to manage zakah. Zakah is philantropical action that is obligated for every muslim. Zakah can be paid directly by the obligated individual to another individual eligible for zakah....

The green economy is one of the main features of modern society which calls for the sustainable development. Ecological Ethics,being a major and common topic in human daily life, reflects the requirement by the nowadays environment in which human beings inhabit. This kind of economic development model...

In this paper, three aspects on the development of higher vocational colleges, from the requirements of local economic and social development situation, Higher Vocational Colleges Serving Local Economic and social development of Higher Vocational Colleges Construction and expansion, emphatically discusses...

This paper introduces the methods of innovation entrepreneurship education in Harbin University of Commerce. Our university has combined school discipline characteristics with advantages to construct distinctive innovation education system cross grades, disciplines and specialties through the whole process...

While the demand of Russian industry for advanced developments has significantly increased, formation, formalization and implementation of the results of intellectual activity (RIA) into the production processes have become especially critical. Institu-tional features of the Russian intellectual property...

Aiming at the problems such as the convergence of teaching contents and evaluation methods, the limited participation of students in the teaching process and the inadequate cultivation of practical and innovative abilities, this paper puts forward a method of adopting OBE teaching concept to carry out...

The article presents the results of the features and specifics of the development and use of the latest digital technologies in the activities of tourist organizations studies in the Russian Federation. The role and impact of digitalization and expansion of digital space on the results of tourism activities,...

This study aims to analyse the economic impact of Mount Agung eruption in 2017 on Bali tourism. This study uses a qualitative research approach. Data was collected through interviews with hotel managers and tourism stakeholders in Bali. The research sample was determined by purposive sampling technique....

In the mineral and raw material balance of the country and the Far Eastern Federal District, the Republic of Sakha (Yakutia) occupies a leading position in the reserves and extraction of a number of strategic types of minerals. To develop an effective policy of rational use and development of the mineral...

This study aims to examine profitability, public share ownership, and size of voluntary disclosure and cost of capital. In addition to examining direct effects, this study considers indirect effects, namely the voluntary disclosure mediating the relationship between profitability, public share ownership,...

Based on the review of the research on self-monitoring personality and the construction of social network, this paper is about the relationship and the influence mechanism of the self-monitoring personality on the inter-organizational social network, which combine the personality analysis in the psychology...

The common attributes of non-governmental higher education requires the public financial support, which is conducive not only to the promotion to realize the equal entrance opportunities to higher education, but also to promoting the economic growth. Compared with public colleges and universities, private...

The aims of this study were determining the priority of risk agents and determining the risk mitigation in the supply chain of organic rice. An empirical study was carried out at “Manajemen Usaha Tani Hasil Organik Seloliman” (MUTHOS) as a business organization of organic rice in Seloliman Sub-district,...

This study examines the implementation of accounting information system in Micro, Small, and Medium Enterprises (MSMEs) and its implications on the quality of information and decision-making. The purpose of this study is to investigate the factors that influence the implementation of an accounting information...

The paper is devoted to the issue of clarifying the organizational order of the construction and functioning of economic systems. In the review of the literature, a meaningful juxtaposition of the concepts of a socio-economic and organizational-economic system is considered; their analysis allows establishing...

The concept of ‘sharing economy’ has become a popular concept nowadays. Organizations, irrespective of their nature of business and scope of operations, are now practicing it. Academia has also no exception. The academicians, along with their job of imparting lectures, are now ‘sharing the economy’ by...

This paper first introduces the aesthetic teaching in college physical education, and further analyzes the existing problems of aesthetic education into college sports teaching, at the end of this paper, the author combined with the current problems, further puts forward the method of penetrating strategy...

Project finance is characterised by a range of specific features in comparison with standard financing sources such as corporative or credit financing. In most cases, the difference arises from the characteristics of the borrower and way of generating cash for loan repayment. Accordingly, if the project...

Under the background of the potential development of artificial intelligence driven by the Internet, people have also excavated and developed many new technologies, such as cloud computing, big data and other new fields. The demand for professional and technical talents in these fields is increasing...

Management stock option is a form of compensation which has a hypothetical function to maintain key management, that in the end, the goal is improving company performance. This study aims to prove the hypothesis using Indonesia listed companies’ data over the 2012–2016 period. The turnover rate measures...

The present study aims to empirically prove some independent variables that influence audit quality. These independent variables are auditor rotation, workload, and auditor specialization. The population of this study was the Indonesian banking company registered in Indonesia Stock Exchange year 2011-2015....

The present article is devoted to the solution of one of the most actual problems the agro-industrial cluster has to deal with nowadays. Aiming to get the competitive advantage it is absolutely necessary to modernize the accounting- and- analytic space in the context of joint activities involving interaction...

This study aimed to determine the effect of liquidity and leverage on company profitability. The research method used in this research is a descriptive verificative method. The data used is secondary data, namely the type of data obtained indirectly from the first source (company) in the form of a summary...

As the world population enters the stage of modern population growth, many countries are facing the risk of declining fertility rates and increasing aging trends in recent years. Among the family policies around the world, father-specific parental leave or home care policy has been proved to be of great...

This research discusses the influence of internal control, financial pressure, and compensation compatibility on the tendency of accounting fraud. Two experiments were conducted to test the effect of these factors. Experiment 1 examined the influence of internal control and financial pressure on the...

This study aims to provide an instrument assessment of internal performance factors in retail businesses in traditional Small and medium enterprises in Indonesia have a very important and strategic role to create a strong business structure. The government is trying to improve the ability of small and...

This study aims to know how much the influence of cooperative learning method “Make a match” on the mastery of Chinese language vocabulary of the pupils at Dr. Wahidin Sudirohusodo primary school. This study uses quantitative research method, a type of quasi experimental design, with pre-test and post-test....

The article presents an analysis of the results of a study aimed at identifying pedagogical means of forming the subject position of students in conditions of distance learning. The need for the formation of the subject position of students is indicated, which is manifested in the child’s ability to...

This objective of this research is to assess the influence of Company Size, Company Performance, and Media Exposure on the Availability of Environmental Information. The technique in sampling uses the purposive sampling method. The data was obtained from secondary data from 18 annual reports of manufacturing...

Customary international law, the Rome Statute of the International Criminal Court and the Statute of the Ad Hoc International Criminal Court all stipulate the responsibility of current commanders, but in practice, the responsibility of outgoing commanders and successive commanders is often involved....

The environment has an important role in the success of the life of the people around it. Therefore, environmental problems can also trigger a conflict. This study discusses the advocacy of the refusal of land transfer conducted by the Surabaya City Government on the issuance of Surabaya Mayor Decree...

Jiangmen City is located in the western Pearl River Delta Marine Economic Zone, east is adjacent to the Xijiang Golden Waterway, west is connected to the coastal economic hinterland of western Guangdong, south is bordered by the South China Sea International Waterway, and north is bordered by Guangfo....

Android based learning media is one way to enhance technology literacy amongst students. Learning implementation by utilizing smartphones and tablets may provide positive impact, not only cognitive ability but also metacognitive, affection and social culture realm. This research developed learning media...

This study aims to determine and analyze the effects of price, service quality, customer satisfaction, and image on customer loyalty with the research object of Lion Air Indonesia. The type of research is basic research that uses 5 variables: price, service quality, customer satisfaction, image, and...

The article is devoted to the development of proposals for improving the activities of agricultural enterprises, based on the philosophy of lean logistics, to increase productivity. The use of a logistic approach in agriculture can contribute to a significant reduction in the cost of agricultural products,...

This study aims to analyze the expenditure of cigarettes on human resources. Human resource investment is measured using education and health spending. The model is based on an analysis of previous studies that show a bad effect of smoking on health and achievement. Until now, cigarettes still existed...

In today’s world, humans have breached several limits in contaminating our already-fragile ecosystems and biospheres, affecting land, water, air, flora and fauna, and producing pollutants in copious amounts due to industrial development, urbanisation and excessive use of fossils fuels due to surging...

Nowadays, with the gradual development of the game industry, more and more game companies are developing new games. Therefore, this has led to the continuous strengthening of the competitiveness between companies, which means that if a company wants to make long-term profits, it must ensure that it can...

Research purpose: The paper investigates and synthesizes the concepts, classifications, and factors that influence trust in social commerce. Research motivation: Although social commerce is growing strongly in many forms around the world, we are still limited in identifying...

Ethics plays an vital role and dominant in the company. The ethical problems faced by the buyer and seller in the market leads to negative or positive commercial relations. The seller have to give more emphasis towards this process will lead to a shake-up in trade and commercial communications between...

With the development of global economic integration, the financial markets of many countries have developed rapidly, and many financial markets have become more and more mature in the world. At the same time, financial derivatives have also experienced nearly half a century of development and application....

This study aims to investigate the relationship between Perceived Usefulness and Perceived Risk on Intention to Use mediated by attitude on the use of Fintech with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) theoretical approaches. The testing of the model used primary...

The lack of stakeholder participation in the budgeting process will raise asymmetric information in the use of public funds. Furthermore, corruption cases still increase even though internal controls and transformational leadership have been applied. Therefore, this research aims to examine and obtain...

As the capital of one major island in Indonesia, Jayapura’s nature attracts tourists to the city; of course, this will affect the regional economy. Safe and comfortable accommodation must support this opportunity to improve the regional economy. Therefore, hotels in Jayapura can meet these conditions...

This study aims to explore consumer perceptions regarding the accountability provided by Alfamart in the implementation of donation funds and investigate consumer expectations regarding the accountability of donation funds to provide input for the improvement or enhancement of Alfamart’s donation program...

With the enhancement of peoples' concepts that are environmental protection, sustainable development, recycling has aroused the attention of enterprises and scholars. Because of the difference between the acceptance of re-manufacturing products and the popularity of new products, these two products'...

This paper manages to explore the necessity and feasibility of the research of the recessive financial capital from the perspective of the "value twist effect", such as "distorting mirror effect", "funnel effect" and "WACC guillotine cutting effect" directed at the vacant research status of the recessive...

Creative tourism as a new concept in tourism offers innovative way for tourist to spend their holiday. Most study nowadays focused on the creative tourism in a cultural / heritage typology of tourism with the lacking of study in another tourism typology. It is interesting to know that creative tourism...

With the implementation of the belt and road strategy, more and more state-owned enterprises go abroad and participate in international competition and cooperation. Because of its traditional mechanism, the incentive mechanism for project managers of state-owned enterprises faces with significant challenges....

The article concerns the problem of ensuring of sustainable development of the region's economy under environmental restrictions. The recession of the levels of functional capabilities of the formation of various management systems in the aspect of the impact of technogenic factors on man's organism...

This As one of the largest developing countries in the world with its rapid growth rate in the economy, China has achieved remarkable increase in its private higher education sector. Thanks to the policies of marketization and diversification in higher education, private higher education has played a...

The article analyzes the tendencies of integration of Russian education into world educational systems. Today, Russia's accession to the world market of educational services is complicated by a number of factors associated with the high degree of heterogeneity in the economic space for education, the...

This paper discusses the history and future of auditing in Russia. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the "wild" auditing); establishment of auditing in Russia; government regulation...

The aim of this research was to explore the effect of distinctive capabilities to competitive advantage rattan furniture industry. The samples of this verificative research are 70 companies member of ASMINDO Cirebon, East Java, Indonesia. In this research we use stratified proportional random sampling...

Business entities, including design companies, see their operations increasingly complicated in today’s economic environment. Competitiveness of an enterprise is demonstrated by its higher opportunities for successful functioning as compared with other carrying out similar activities. Financial stability...

Basel I, II and III are strictly applied after the financial crisis in 1997 / 1998 and 2008 to ensure financial stability, among others by applying the minimum capital adequacy requirements that must be met by the bank in accordance with the risk profile. However, whether the impact of these requirements...

Tax audit by the Directorate General of Taxation (DJP) on PT A for several years has revealed legal uncertainty on the amortization expenses of goodwill of PT A for tax purpose. Such uncertainty is reflected in a number of Tax audit result Assessment Letters revealing inconsistent corrections on the...

Risk management is one of the core contents of commercial bank management. The capability of risk management represents the main competitiveness of commercial banks. Among all the risks that commercial banks face in China, credit risk is the most important one. In recent years, the non-performing assets...

The behavior of Chinese people is influenced by the concept of Mianzi. When individuals want to save Mianzi, they will be glad to express himself more actively so as to show more voice behavior and innovative behavior. On the contrary, be afraid of losing Mianzi will prohibit their voice and innovative...

Our study aims to analyze the behavior of the Rupiah / Yen exchange rate using the Hooper-Morton model approach. The method used is ARDL during 2000: 1-2017: 4. The estimation results show that the factors that influence have a significant relationship to the exchange rate of IDR / Yen both short and...

Institutionalism has demonstrated the behaviours of legitimacy, prevailing social rules and practices in tourism and hospitality continuities. The central idea is that organizations conform to the rules and belief systems in the institutional environment, in particular constraints or pressures because...

Exercise is an important means for people to do body building. With the improvement of the life quality of Chinese, people pay more and more attention to sports and fitness. However, the promotion of niche sports in China is not very smooth, and it is just spread and promoted among the minority. This...

This paper studies the operation of purchase strategy for supply chain of loss-aversion manufacturer under the option market. The study shows that loss-aversion manufacturer does not behave positively in the option purchase, and the option order quantity decreases as the loss-aversion coefficient increases;...

Financial crises have a devastating impact on the worldwide economy. They can not only spread across different countries, but can also be contagious across different financial markets within a country. This paper will use the financial risk data from 2006 to 2011 to investigate the financial transmission...

Chinese decentralization has had a significant impact on the country's political and economic life. The rapid economic growth in the past 30 years in China has been inextricably linked with the pattern of decentralization. However, the particularities of such political centralization and fiscal decentralization...