Advances in Economics, Business and Management Research

Tax Center Polibatam will soon establish a business unit called Taxation Application Service Provider (PJAP). This service will be the first tax education service provider center in Batam. As a business unit that will be developed in the future, it is necessary to design the right competitive strategy...

This study investigates the impact of the Belt and Road Initiative (BRI) on bilateral trade between China and South Asian countries through a quantitative research approach. The research focuses on the independent variable of BRI participation, comparing India, which does not participate, with Pakistan,...

Promoting high-quality economic development and improving the ecological environment is China’s development goal. Continuously promoting green financial practices, guiding and leveraging financial resources to lean towards low-carbon industries, and promoting energy conservation and emission reduction...

This study applies institutional theory to explore the sources of national competitive advantage in the textile industries of India and Bangladesh. The main objective is to understand how institutional characteristics, rather than solely firm-level capabilities or market-driven policies, shape competitiveness...

Employee sense of belonging is of vital importance to the success of an enterprise. It influences employees’ job satisfaction, initiative and efficiency, and subsequently affects the enterprise’s reputation and performance. This paper contrasts the significant measures for enhancing employee sense of...

Libraries need to be developed and improved greatly in the modern era, and this can only be accomplished with the help of good leaders and the cooperation, enthusiasm, and support of the library staff. This paper defines leadership and discusses why it’s important in libraries. The changing dynamics...

The competition between China’s manufacturing enterprises is getting bigger and bigger, coupled with the impact of some low-cost small and medium-sized enterprises, it is difficult for traditional military enterprises to stand out in the fierce market competition. Cost not only represents the resource...

Health is fundamental to the comprehensive development of adolescents. To align with the educational policies of the Communist Party of China (CPC) and foster students’ overall growth, it’s crucial to enhance students’ health literacy. Colleges and universities should strengthen health education to effectively...

In In the renewal process of old industrial cities, the transformation and reuse of industrial heritage has become a hot issue. However, the existing design of old industrial buildings is generally more concerned about the material function, and the design for the psychological needs of users is not...

Introduction: The adoption of electric two-wheelers has surged in response to global sustainability goals and advancements in green technology. This research explores the interplay between consumer satisfaction, perceived enjoyment, and WoM behavior in the electric two-wheeler market. Purpose:...

Student cadres in institutions of higher learning have dual identities. Apart from being students, they are the backbone among students [1], who can immediately and accurately master and reflect other students' demands and wishes, lay a solid foundation for counsellors'learning of students' ideas and...

The purpose of this study is: (1) to describe the process of instructional management based lesson study; and (2) improving of student achievement by applying instructional management based lesson study. The research method used is a classroom action research, which is implemented with two cycles, namely...

This paper focuses on the issues of material intensive plan control and operation implementation under the mode of group purchasing. Starting with the analysis of the characteristics of demand differentiation, this paper also makes analysis of the characteristics of the efficient operation mode, the...

This study aims at determining the influence of local own-source revenue towards regional financial independence. This study based on regional government regencies and municipalities of Indonesia. The research employed descriptive verification and documentation method as data collection technique. This...

The article focuses on the research of human resources transformation within the context of economy digitalization. The authors identify the factors and analyze their influence on the process of human resources transformation at different management levels. The article presents the algorithm of how economy...

There are several key problems for the schooling and cultural identity of cross-border ethnics in Yunnan: school, family and community; schooling settings; social-economic development. It should establish a social mechanism to develop schooling and culture; plan schooling and cultural development; strengthening...

Since the debt crisis in Europe, the French economy remains in the doldrums, and it has not yet appeared any hopeful sign of recovery. France is considered as the second-largest economy in Europe, with the label "European sick man", even "French recession" is rampant. For the French government, the introduction...

The purpose of this study is to create a Business Strategy Of Fishermans Equipment in Wakatobi District. SWOT identification is carried out to identify internal and external factors. TOWS Matrix was used to design strategies based on internal and external factors. The result of the research is a focused...

The development of technology and information in the digital era has changed the lifestyle of people in various sectors, including in transportation service, which is a significant and strategic means of improving the economy. Along with the increasing need for public transportation by urban communities,...

The study of information and digital regulation of migration processes is a developing interdisciplinary area focused on the study of the spheres of influence of legal regulation of the use of digital technologies in the management of migration processes. In the work, special attention is paid to the...

At present, most medical colleges and universities in China follow the traditional curriculum-centered teaching mode. This kind of education mode cuts off the connection between disciplines, and is not conducive to the cultivation of students’ overall medical concept, as well as the cultivation of compound...

Enterprises have their operation characteristics in different development stages, and the management of small and medium-sized enterprises needs to reasonably choose different tax planning schemes in different periods to promote the stable development of small and medium-sized enterprises. This paper...

This paper evaluates the validity of a newly proposed three-factor model with Chinese characteristics in the recent Chinese stock market. For comparison purposes, we also conduct a test of the applicability of the classic Fama-French three-factor model (FF-3) and of the CAPM to the Chinese market. Our...

This type of qualitative research uses a phenomenological approach, while the results show that the poverty rate continues to increase every month and every year, this indicates that the problem of poverty is a very important problem to find a solution, the impact of poverty has an impact on all social,...

The use of technology should be a strategy for MSME to run their business. Supported by various regulations and facilities by the government and the private sector, MSME actors should be able to make the best use of technology according to their business needs. Fintech is a financial service that can...

In the era of Covid pandemic, the big revolution of economic has emerged where the role of creation is viewed as the significant factor to survive and stand for all various types of business. As a consequence of emerging challenge in innovation-based economics, perspective of technology knowledge, and...

This research was conducted based on the fluctuation of the KOMPAS100 index from 2015 to 2021. The research was done to know the influence of interest rate, inflation, and the Indonesian Rupiah exchange rate against the US Dollar on the stock price return of companies listed in the KOMPAS100 index within...

PT Bank Perkreditan Rakyat Pijer Podi Kekelengen serves the community through the banking intermediation function. This bank receives funds from the public in form of deposits and re-disburses them in the form of credit. Credit given to the public has a risk in returning installments to the bank. Banks...

The aim of this research is to observe the financial distress and fraud reasons towards the indication of fraudulent financial reporting during the 2018–2020 period, that is before and during the occurrence of the COVID-19 pandemic. Fraud reasons consist of pressure, opportunity, rationalization, competence...

One solution of the state-space model is to see the causal relationship between one and more variables. This model can be used as a statistical basis for modeling movements, for example, carbon variables and other variables that may be related in the form of financial construction. Research looking for...

The objective of this study is to look at how board size, board gender diversity, independent commissioners, leverage, and firm size affect firm performance in manufacturing companies in Indonesia Stock Exchange and the Philippines Stock Exchange. This study used a quantitative approach with two least...

The objective of the study is to examine the mediation of environmental performance on the relationship between green accounting and financial performance. The population in this study is 3 selected industrial sectors which are basic and chemical industries, various garment textile industries, and pharmaceutical...

Utility sector is the foundation of economic growth that ensures energy security and industrial productivity along with influencing the living standards especially for the developing countries. The present study critically examines the progressing landscape of India’s utility sector, focusing on demand...

This research aims to evaluate the impact of fluctuations in the Rupiah exchange rate and foreign direct investment (FDI) on the number of foreign tourists visiting Indonesia during the 2005-2023 period. Using a quantitative approach, this research adopts the Partial Least Squares Structural Equation...

The current banking system regularly causes problems for customers, including lengthy wait times, a lack of service options, and sluggish procedures. While there are many mobile applications available for online services, there are none for offline services. This project presents a mobile application...

This study aims to investigate the impact of two main factors, namely Transformational Leadership (X1) and Information Technology (X2), on the Innovation Climate (Y1) and Innovative Work Behavior (Y2) in the organizational environment. Quantitative methods were used in this study, with the Partial Least...

Enterprise charity is to show the enterprise is not only responsible to the shareholders' interests but also pay more attention to ecological environment, charity and more of the social public welfare of stakeholders, which has become the inevitable trend of enterprise development and the effective ways...

Although an integral part of language, culture, a necessary dimension of teaching, has been largely ignored in the ELT profession in China. This paper firstly expounds the omnipresent cultural elements involved in the ELT classrooms, and then it points to the assertion that cultural transmission should...

Drawing upon self-determination perspective, the current study examined the relations of future work self salience, work engagement, occupational self-efficiency and person -vocation fit. Result from 475 new generation employee's valid data showed that future work self salience positively correlated...

The proposed article updates modern critical perspectives on relationships, interactions, feedback loops and the formation of interactions within the triad of "state - society - business structures" in terms of governing the subject-object optimization effects. While the focus is put on the whole system...

Innovation is the key to maintain core competitiveness for enterprises. In addition, innovation can make non-core enterprise become core enterprise, so it is vital for non-core enterprises and core enterprises. With the development of economic globalization and the deepening of reverse innovation, it...

In order to resolve the realistic predicament of unbalanced content, non-interactive method of teaching and weakened consciousness in legal education of Chinese university students at present, with the analytical thinking that the culture is the carrier and the legal system is for application, this paper...

This article is devoted to the understanding of an economic science known as "humanity". In an economic science, a problem of economic interpretation is rather significant: it investigates the importance of economic concepts and statements. The American economist D. McCloskey has criticized the modern...

School asset management is effort to maximizing function of schools asset based effective and efficient principle. Teacher is one of the school's assets, whose value is likely to increase or even decrease. This study aims to describe assets management pro

This paper uses Maguan County, which is located at the border of China and Vietnam in Yunnan province as the case to do the research about the local people work oversea and Vietnam illegal labour entry to China. It will analyze the characters, reasons and effect of this situation, try to give some suggestions...

In recent years, the popularization of 4G, the reduction of network fees, the upgrading of hardware technology of intelligent devices, the popularization of mobile Internet and the development of vehicle networking have created complete conditions for the rise of network radio. Starting with the background...

In the age of Big data, journal editors must strengthen the sense of data thinking, establish the concept of big data analysis, improve the ability of data analysis, not only adhere to the academic standard, adhere to the function of journal Education, adhere to humanistic care, adhere to the spirit...

In the time of globalization of the World community, one of the most important directions of development of the modern state is humanism, the main idea of which is the exceptional value of human life. Due to this, the primary task of the functioning of any civilized country is to take care of its citizens,...

The potency, intensity and quality of information on the online word-of-mouth communication of tourism destinations will positively affect the willingness of word-of-mouth recipients to re-transmit. However, in terms of purchase intention, the potency of information will adversely affect the willingness...

Taking the GEM listed companies in 2014-2018 as the research object; the investment of such enterprises is generally limited by internal cash flow. Then analyzing equity pledge of controlling shareholders in enterprises with financing constraints, there is a positive relationship between the degree of...

[Purpose/significance] Aims to summarize the current hotspots of international electronic health research and provide some reference for the future development of electronic health. [Method/process] By using the methods of co-word analysis, cluster analysis and content analysis, to summarize the research...

In recent years, China has vigorously promoted domestic enterprises to conduct direct foreign investment and promote the internationalization of Chinese enterprises. State-owned enterprises in China are the main exporters of China's foreign direct investment. Research on the factors of success or failure...

Slovenia is one of the leading countries in the sphere of alternative energy production in the EU. Consequently, developing this sector is one of the best tracks for economy development of the country. There are several issues in the process of alternative energy transformation in Slovenia, mainly connected...

This article analyses the approaches for evaluating the economic impact from the world's top sporting events, with the focus on the "willingness to pay" technique. The variations of this model and basic assumptions are also assessed. Authors developed their own social research study dedicated to measuring...

Receivables management is the most important area of ​​financial management. Their level and a management policy have a decisive impact on the financial safety of enterprises. Receivables are the basic component of current assets. In general, short-term receivables (current receivables), i.e. receivables...

The article deals with various aspects of the enforcement of intellectual property in the territory of the member States of the Eurasian economic Union. The systematization of areas of cooperation in which the member States implement law enforcement measures to ensure effective protection and protection...

The role of law in the context of employment is something that can protect and as a form of government responsibility in protecting citizens (State responsibility to protect), provide security, peace and orderly to achieve prosperity and justice of each person. In the context of this study, it is not...

Based on PACTE's translation competence model, this paper presents the five components of C-E pragmatic translation competence. It argues that bilingual communication sub-competence is the kernel of Chinese-English pragmatic translation, while translation knowledge sub-competence, strategic sub-competence,...

As Alzheimer's disease increases around the world with still no absolute medication to solve the problem, art has become the alternative treatment. Nevertheless, with sound art exploring public spaces to exhibit, and seen as not too distant from conventional art approach such as music therapy, the use...

Scrum and agile approach in software development eases the way teams are handled and managed. With the right application of this approach into software development projects, Scrum can influence team cohesion, improved efficiency and better control of the final product. Thus, team management in the phase...

Mojito is one of the popular cocktail drinks and is very popular with domestic and foreign tourists visiting Bali because it has a refreshing taste and aroma. Mojito are generally made from Light Rum for alcohol. Rum is a fermented and distilled alcoholic beverage from molasses (sugarcane drops) or sugar...

The article describes the results of a study of emotional burnout among teachers of technical universities. It is proved that the empathy values of the teacher towards students impede the de-velopment of burnout syndrome.

The spatial strategy of the Russian Federation implies the university network development in compliance with the new conditions of economic development, geographic concentration of labour, scientific and technological, innovative activities. For a long time, a geographic aspect has not been addressed...

Nowadays, the rapid development of business world makes the competitions more increasing and challenging for each competitive company in running the business activities. Emotional bonds strategy which is done by PT. Bank Negara Indonesia, Tbk is development strategy by combining two or more goods or...

Financial technology (fintech), or digital innovations in the financial sector, is expected to enhance access to financial services and promote innovations for more inclusive and sustainable futures. To provide an up-to-date discussion on FinTech, the paper aims to map out the main countries, publications,...

The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical...

This study aims to determine the organizational culture on organizational commitment and its impact on the performance of services in Cirebon District Education Office. The population in this study were employees of Education Office of Cirebon. The sampling technique in this study is simple random sampling...

This article considers the main aspects of the application of innovative information technologies in the field of housing and communal services. The current state is considered and the main problems of informatization of housing and communal services are highlighted. Forecasted values and efficiency...

The digitalization of agro-industrial complex in Russia is at an extremely low level due to the insufficient level of their state support. The aim of this research is to offer an original concept for the effective regulation of the agricultural sector. The methodological basis of the research is a systematic...

This study aims to investigate the effects of planning flexibility and entrepreneurship moderated by the business environment on sustainable competitive advantage in manufacturing firms. Data were collected through questionnaires spread through manufacturing firms in South Sumatera, Indonesia and the...

The purpose of this study is to identify the manufacturing industries sector in the Province of Bangka Belitung Islands that has met the criteria for environmentally friendly Small and Medium Industries, identify the constraints faced by the manufacturing industries sector in the Province of Bangka Belitung...

Market investment is always a popular method to make a profit. With different investment means, there are tens of thousands of portfolios in the market for investors to choose and combine. In order to maximize profit and minimize risk, some evaluation must be done to those portfolios. Many capital asset...

The aim of this paper is to identify categories and forms of offshoring of business services (OBS) as well as factors influencing the choice of business model (BM) determining the way of running hotel chains from the perspective of knowledge-based economy. Due to the specific purpose, a survey was conducted...

The article discusses the issues of development and implementation of digital technologies in the banking sector in the context of a pandemic. The concepts of “digitalization” and “digital transformation”, which underlie the transformation processes of banking activity, are defined. The authors have...

Impulsive buying is an unplanned purchase and is coloured by a strong urge that is difficult to resist buying suddenly. It is usually triggered by external conditions when dealing with products, accompanied by the arising of pleasant and passionate feelings with the consequences of anxiety, regret, and...

This study presents a Bibliometric Analysis study on the concept of ERP (Enterprise Resource Planning) management and integration in the MSMEs (Macro, Small and Medium Enterprises) sector and aims to analyze how ERP implementation in managing transactions and business planning is integrated in real time,...

The price transmission process on agricultural commodities especially at the smallholder level generally occurs imperfectly as price asymmetric. This study aims to evaluate and identify the occurrence of price asymmetric in the cocoa commodity market in the Pidie Regency. This study also aims to look...

Faced with the constant adjustment of the internal ownership and structure of the organization and the frequent changes of the external market environment, the rebranding strategy has been paid more attention by enterprises, and then derived a variety of new marketing strategies, but few people pay attention...

Cost accounting helps colleges and universities to improve their management and efficiency and it is also the priority of educational reform among those high institutions. "Financial System for colleges and universities" issued by Ministry of Finance in 2013 plays a leading role in guiding the cost accounting...

This paper systematically introduces the meaning of organizational fairness research and the meaning, structure and function of organizational justice, and analyzes in detail the reaction of organizational justice to organizational fair and objective situation and the three factors of organizational...

The criminal justice system is conducted through bureaucracy, with hope that law enforcement can proceed smoothly, efficiently and responsibly. However, this does not apply in the settlement of narcotics cases. The research method used to solve the problem is the approach toward law as law in action....

Due to the rise of online education, cyberspace has become an important field of education management. Because of virtual property, openness, interaction and other features of cyberspace field, the cyberspace education management is different from the traditional fields. Specifically, it has realized...

The main objective of this study is to make an analysis of the two (2) tools that can be used in order to increase the competitiveness of industry in West Java batik is batik industry examples taken from Tasikmalaya District. This study analysis the tourism industry through the TOWS matrix analysis and...

The aim of this paper is to present the theoretical basis of domestic and foreign sources focusing on process management and use of selected concepts and approaches of process management. On the theoretical knowledge of the field of follow-up analysis of the results of research that illustrate the use...

The fintech industry is currently actively gaining its positions. Fintech accelerators are a new infrastructure institution for the Russian market of the fintech ecosystem, which is currently in the stage of its active formation. As the specialized accelerators and as the element of the infrastructure...

Article deals with the modern management problem associated with improving the accuracy of the ration of managerial work. Emphasis is on the need to move from the rationing of the working day to the rationing of individual labor functions (operations). The subject of the article is contradictions arising...

concept of the research is based on the assumption that the improvements in the customer policy of a commercial bank should be focused on the development of methodological tools of assessment and modeling of its elements as well as on the implementation of arrangements contributing to higher quality...

Regular monitoring is needed for a thorough study of factors determining the imbalances in the conditions of the youth labor market. Means used for measuring do not fully satisfy the criteria of resource intensity; moreover, they make use of excessively overloaded set of indicators. As a rule, the choice...

sports tourism is a branch of tourism. In recent years, people has paid more and more attention to sports tourism. Traditional sports of ethnic minorities are also an important content in the development and utilization of tourism resources. It conforms to the concept of "returning to nature" in China's...

4.0 industrial revolution era has changed the character of the work, creating new jobs, and grow the creative industries. One problem faced by people with disabilities is the limited employment opportunities due to some limitations. Although the government has issued a regulation on equal rights, but...

Research aims to find the practice of internal control of capital maintenance of small and medium enterprises (SMEs). Theoretically the results of this study can enrich the concept of capital maintenance that is appropriate for SMEs so it can be useful to encourage its growth. This research uses ethnomethodology...

Taking Inner Mongolia as research unit, this paper analyzes the temporal and spatial difference of per capital income in rural area and urban area from 2000 to 2016 through mathematical statistics and ArcGIS spatial analysis. The results show that: (1) The per capita net income of rural and pastoral...

The purpose of this research is to develop entrepreneurship based on sorghum by exploring all potential sorghum as raw materials for entrepreneurship towards industry 4.0 that must have creative and innovative ideas in developing entrepreneurship. Observations cover various aspects of the superiority...

This research aims to understand the impact of leadership responsibilities for quality within a firm with other elements of the international standard on quality control (ISQC) 1 and give recommendations to improve the compliance of quality control standard of public accounting firm X (PAF X) to ISQC...

With the continuous deepening of China’s reform and opening up process and the continuous advancement of market economic system, China’s financial market and capital market have both obtained good development opportunities. Meanwhile the development of economic globalization has facilitated financial...

The article has been devoted to the agrarian sector development’s problems in the world. Agricultural production trends have been identified. The idea of the research has been to apply a cluster analysis technique for identifying these trends. It has been confirmed regularity that the share of agriculture...

Some time later, the world economy experienced changes. The economic growth of the United States is estimated to remain strong. During the monetary crisis in 1998, the current state of the global economy had no effect on Cooperatives and SMEs. The reason is because at that time almost no SMEs borrowed...

This paper is dedicated to the models of regional sustainable management on networks. The main objective of the paper is to propose a synthesis of the network models of influence and control with the models of sustainable management for the solution of the problems of regional sustainable management...

The article concentrates on the study of ways to address the issues of development and utilization of the energy potential of the national economy in the context of geopolitical challenges for Ukraine. It presents a theoretical view of the scientific category “energy potential” of the national economy,...

This study aims to analyze an indication of window dressing performed by commercial banking companies listed on the Indonesian stock exchange from 2016 to 2018 as an effort to increase the company’s stock price. Window dressing practices have become common in stock investments and mutual funds. LRRR,...