Advances in Economics, Business and Management Research

This study aims to examine the effect of cost leadership strategies on earnings management, differentiation strategies on earnings management, market competition negatively moderate the effect of cost leadership strategies on earnings management and market competition to positively moderate the effect...

In a very short period from a historical point of view, information and methods of its dissemination have acquired the status of one of the most important factors in modern social life. At present, the relevant innovations are actively supporting the multifaceted activities of state authorities and local...

China’s capital market is developing constantly, but there are still many problems. This paper focuses on the phenomenon of high transfers that exist and has received a lot of attention in the Chinese capital market. Through theoretical research and literature induction methods, this paper first studies...

The company continues to strive to increase value in order to compete with other companies. These competitive advantages can be formed by the ownership of intangible assets of the company. Intangible asset investment is very important for the company’s continued growth and value. In addition to intangible...

The games industry is rapidly developing both globally and in Indonesia which results in a big revenue, in which one of the most popular is PUBG Mobile. There are various sources of income for a game, one of them is through selling in-app features that is also being done by PUBG Mobile. The purpose of...

Managing aircraft spare parts has been troublesome since there is demand uncertainty. Maintenance cost has been a concern nowadays especially spare parts cost. The objective of this research is to study costs generated by spare parts procurement using new inventory model compared with existing inventory...

With the rapid development of China’s economy and society, the scale of enterprises in various industries is constantly expanding. As the booster of quality and efficiency of enterprise, the upgrading of management accounting (MA) has become an inevitable trend of enterprise innovation and development...

This study aims to analyze the effect of the Covid-19 pandemics on the financial performance ratios of BPR Dana Nusantara Batam, the BPR with the best performance in the Riau Islands Province. In addition, this study uses Bank Indonesia Circular Letter No. 6/23/DPNP Year 2004 to categorize the achievement...

Organizational justice is an essential part of decisions, attitudes, and behaviors in the world of work. Organizational justice has a considerable influence on the formation of innovative work behavior. Being treated reasonably can be interpreted by a gender equalization of employees within a company...

The article examines the quality of informing the population by the mass media about the new coronavirus infection (COVID-19) based on the publications of online and print publications of the Republic of Bashkortostan. The purpose is to determine their role in forming ideas about the ongoing processes...

With the advent of the global information age and the rapid development of modern science and technology and social economy, the competition in the global higher education employment market is becoming more and more fierce. Facing the new challenges of talent training, we must firmly grasp the main line...

Based on the relevant statistical data of tourism and agricultural development in Guangdong Province from 2010 to 2019, this paper constructs the index weight coefficient and coupling coordination degree model of agriculture and tourism, and analyzes the changes of the coupling coordination relationship...

With the birth of Bitcoin to the maturity of development, blockchain has been sought after by various industries, and the application research around blockchain technology has developed rapidly. Blockchain has excellent characteristics such as decentralization, openness, independence, security, and anonymity....

This study analyses the relationship between ethnic Chinese and non-Chinese in Makassar, which has its own space in terms of open and limited social relations and interactions compared to other ethnic relations. The occurrence of inclusivity in the two ethnicities, which leads to conflict rather than...

As a famous centennial jewelry enterprise from America, Tiffany & Co. always insists on its brand value though it has been honed in the centennial development progress. This paper aims at analyzing the development environment and the enterprise strategy of the centennial jewelry brand, Tiffany. Firstly,...

Indonesia’s economy depends heavily on the tourism industry. About $10 billion of Indonesia’s foreign exchange can be attributed to the tourist sector. After crude oil, coal, and palm oil, it is ranked number four. This is an intriguing incentive to do some study because Siti Sundari Tourism, one of...

The Super Bowl, one of the biggest sporting events in the United States, has significant economic benefits for the country. These benefits primarily stem from various economic activities associated with the event, such as advertising, tourism, and business investments. Additionally, as Asia emerges as...

Halal products have a significant impact on the global market. This research is going to describe the components influencing purchase intention of halal products in Indonesia. The method used in this study is quantitative with data analysis using Partial Least Square – Structural Equation Modelling (PLS-SEM)....

This paper chooses the listed companies of M & A events in Shanghai and Shenzhen stock markets in 2012 as research samples, using factor analysis to analyze the performance of the two years before the M & A and the three years after the M & A. The results show that: M & A short-term is effective, long-term...

This research analyzes the characteristics of the local community on Karimunjawa Island with a poverty rate of 32% of the total population. It is a qualitative research supported by a quantitative approach. The data are collected through in-depth interview and survey. The results of research show that...

This paper tries to put forward pertinence suggestions and feasibility countermeasures for the problems of the confirmation of rural land rights in the process of urbanization. Through field research, literature review and case analysis, the paper found some issues, such as: the confirmation of rural...

Based on the international crude oil futures price and the spot price of crude oil in China from January 4, 2006 to August 20, 2014, the VEC-BEKK-GARCH (1, 1) model was used to analyze the international crude oil futures prices and the crude oil Fluctuation relationship between spot prices. (1) There...

The article is devoted to the innovation, transformation, and infrastructural development of the Russian economy in the current state of macroeconomic and geopolitical instability. It analyzes the current situation and identifies problems of the infrastructural complex development in Russia. The main...

This paper analyzes that the theme landscape in the atrium of university library retains cultural continuity, education, cohesion and incentive effects. On the basis of the analysis, the practice of designing the landscape in the atrium of the Qinghai University library shows that the landscape is a...

The responsibility of employees and the public towards corporations and vice versa (Corporate Social Responsibility - CSR) is preventing such scandals as Dieselgate, Huawei, Boeing or burned rain forests for growing oil palms for biofuels in media and court procedures. Surprisingly, no article about...

In the context of globalization, the problem of creating an integrated ecosystem of national and international supply chains becomes actual. Currently, the organization and supply chain management (SCM) are characterized by the inefficient use of existing assets, lack of flexibility and transparency...

The paper deals with topical issues of capital cross-border movement within the common economic space of the Eurasian Economic Union. The key development factors of interregional financial and economic cooperation in the EAEU are identified. In the course of the study, the role of the widespread introduction...

The purpose of this study was to examine the effect of information technology, training, user participation on the effectiveness of accounting information systems in the implementation of Supply Chain Management. The results of this research will improve the effectiveness of Supply Chain Management,...

The legacy of various local traditions in Bali is diverse in shape and continues to be preserved for generations by the community according to the interests of each region. One of the local traditions in the village of Pakraman Susut-Buahan Payangan which is classified as unique is 'Maedeng Godel'. This...

This paper takes the Yellow Crane Tower as the research object, uses the network crawler program, collects the scenic spot official propaganda image and the domestic traveling website community to publish the tourist comment content, unifies the SPSS/EXCEL statistical analysis method and the text analysis...

In the article a mathematical model of the intellectual support of decision making for the evaluation of the efficiency of implementation and operation of energy saving policy of the enterprise under uncertainty conditions with the help of Mat Lab’s mathematical package has been developed. The main factors...

The purpose of this study is to comprehend the Makotek as a tourist attraction in village Munggu, Bali. In general, the tourism destination will be developed in sustainable way if it has many touristic potentials. Meanwhile, the phenomena in Munggu village is different. Although this village doesn’t...

This article proves that one of the main conditions of overcoming technological inferiority and modernization of the Russian economy is vigorous innovative activity since many branches of production have considerably exhausted both intensive and extensive possibilities of development. To reinforce innovative...

The study aimed to analyze the financial performance of companies in the consumer goods industry sector in Indonesia which might affect the stock price using Return on Assets (ROA) variable and moderated by compliance with Corporate Social Responsibility (CSR) activities and dividend policy. The sample...

This study aimed to find out the opportunities of women graduating from vocational high schools and collage to work in hotels. The respondents of the study were hotel human resources department staff whose duty was recruiting workers. The data collection was conducted by distributing questionnaires by...

The concept of creating an educational digital complex for the specialists training in the operation of information and communications equipment for space purposes is outlined. The goals and objectives of the digital educational complex development are formulated. As a result, a single digital educational...

Nowadays, businesses face many challenges. Changes in the economy are not one-off; change of state of the company from going bankrupt to financially healthy and vice versa is a gradual process. This process is dynamic and influenced by many macroeconomic and microeconomic factors. Therefore, the knowledge...

The rapid development of the Indian economy has attracted worldwide attention. With the continuous deepening of the Indian government’s opening up policy, China’s investment cooperation with India has continued to deepen. Cooperation in transportation infrastructure investment has been particularly prominent....

Capital structure refers to the proportion of total liabilities and owner's equity of all capital sources of enterprises and their proportion. Capital structure is the core problem of enterprise financing decision-making and it is an important part of corporate finance. Irrational capital structure directly...

Industry upgrading and transfer is an important way of the industry collaborative optimization in Beijing-Tianjin-Hebei, and the research on energy efficiency has important practical significance in the process of industrial transfer and upgrading. Based on the capital, labor and energy consumption as...

This research discusses audio video recontextualization of 1970s Warkop DKI movies into 2016's Warkop DKI Reborn. Both movies have contextual similarity in which the latter repeat the context of the former. The purpose of the research is to find out the characteristics and contextualization in terms...

Professional burnout is a burnout syndrome associated with a person's professional activity. This article addresses issues of professional burnout. The concept of the "professional burnout" term is revealed, its assessment tools are described, the reasons for the professional burnout of conductors are...

At present, China has come into a period of modernization and new economy. The industrial transformation and upgrading and the coordinated economic development pattern have undergone significant changes, the output of high-quality technical and skilled personnel has become the first step to deepen the...

The problem of the research is determined by the conditions of the transformation of higher education in the first decades of the XXI (in many post-Soviet countries (Russia, Ukraine, Belarus, etc.) century when following the transformation of the economy, society, culture, etc. in many countries, the...

The concept of the Right to Control by the State is the core teachings of the political activities of law in designing, formulating and enacting legislation in the field of Natural Resource management, which is based on Article 33 of the 1945 Constitution of the Republic of Indonesia. This concept gives...

This research was conducted in order to assess which mediating variables had a greater role in mediating the impact of website quality on Customer Loyalty. This research implemented survey method, in which questionnaires were distributed to a total of 300 respondents. Out of 300 respondents, a total...

This study analyzes the influence of the factors considered by users on their acceptance attitude towards SNS advertising. The influencing factors consist of informativeness, entertainment and sociality. This study thus applies a quantitative research approach using survey data from the users who used...

This study is to understand the effects of digital marketing towards purchase intention that creates consumer decision. Digital marketing strategies that being used in this research consist of email marketing, website, mobile application and social media. Digital marketing is proven to have 71.74% of...

This study aims to analyze changes in the school financial budget and their realization after the Covid19 Pandemic in Purworejo Regency. School finances that are measured are the source of BOS funds from the central government and the PDPS funding source from the Purworejo Regency. The sample of this...

This study was conducted in order to determine whether there’s a significant effect of both perceived risk and sales promotion toward consumers’ intention to visit in the fast-food sector during the ongoing COVID-19 Pandemic. This study utilized survey method, whereas a 5-points likert questionnaires...

This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was...

With the continuous improvement of theoretical and practical research on financial development, especially under the condition of further innovation of China’s multi-level capital market system, there are more and more uncertain factors causing financial risk. It is very necessary to strengthen the research...

With the rapid growth of the global population, there must be suggestions on the world’s food security. Artificial meat may become a potential substitute for conventional meat. Despite the increasing demand in the worldwide range and the mass injection of venture capital, the industry faces a shortage...

The current paper applies the Critical Discourse Analysis in order to analyse the academic discussion on higher education internationalization at the Symposium Trends in International Higher Education and Regionalism at the Waseda University in 2008. The aim of the current paper is to uncover hidden...

In recent decades, there has been an increase in anthropogenic impact on the environment due to the large-scale human impact on the biosphere. The priority directions of activity of the state and society are preservation of the environment and improvement of its quality. Environmental protection measures...

The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using...

By constructing a real and accurate data set and a collaborative and efficient management mechanism, lean management of State Grid Investment lays a foundation for the company to mine the value of data and promote the implementation of the new concept of data-driven management. Focus on 10 kV and below...

In this study, we focus on the importance of entrepreneurship to mediate social capital and innovation, thus improving the marketing performance of Small and Medium Enterprises (SMEs). We took the research sample from exporting SMEs members of the East Java SMEs Facebook group with a total number of...

The current service time at the Hunimua Ferry Port, based on temporary observations, shows that the queue time for vehicles boarding the ship takes more than 30 minutes, while the time to get on and off the ship takes more than 5 minutes. Based on the Decree of the Director General of Land Transportation...

Audit quality determines how much accuracy the report has in presenting information for external parties of the company as a basis for decision-making. The phenomena associated with auditors in accounting decrease public confidence in the quality of auditors. In its development, audit quality is strongly...

Fighting against with disasters is an eternal issue that human beings are facing. With the advancement of urbanization in China, more and more cities will be exposed to disaster risks. From the point of view of ensuring people's livelihood, maintaining long-term social stability and national prosperity...

Financial derivatives are important financial instruments in the new era, so they are widely used in the investment portfolio, not only to reasonably manage risks, but also conducive to financial investment to achieve the goal of income optimization. However, under the influence of current market fluctuations,...

With the continuous improvement of consumer living standards and health awareness, the consumption of dairy products in China has gradually increased. “Yue Xianhuo” seizes the opportunity and quickly grabbed a place in the dairy market. This article fully understands the 4V theory and the...

In the context of the global economy, the importance of China’s real estate market is self-evident, but the rapid rise of housing prices may lead to economic bubbles. The research revealed a juxtaposition of robust market demand and the swift escalation of housing prices, particularly in major urban...

In the background of "One Belt and One Road" and "the setting up of the investment bank "will largely promote the development of small and medium-size enterprises in these areas. Small and medium-size enterprises support is a hot topic in the research field in recent years. Based on analysis of existing...

The main purpose of this research is to analyze the perspective of organizational trust in the implementation network of education quality assurance policy in Indonesia. The results showed that organizational trust has not been a key driver to achieve the effectiveness of the implementation of education...

Corporate social responsibility (CSR) has aroused increasing interests from academic field and corporations. While pursuing profits, corporations should also fulfill social responsibilities to advance social well-being, which can in turn contribute to the success of business. The purpose of this study...

As the "Lewis turning point" occurred and the demographic dividend disappeared, China is facing the risk of falling into the middle-income trap. Both theory and international experience show that human capital investment is the key to avoiding the middle income trap. However, human capital accumulation...

The article proposes the econometric model of a social and economic regional development impact on demographic processes that largely determine the level of the regional human capital, which in turn is one of the most important factors for sustainable regional development. Using the created database...

The central standing-point of accounting professional in most ethical violation scandals of corporate collapse has led public to question about standard of ethical behavior in this profession. Although accountant has been introduced ethical standard –code of conduct - along their study in university,...

Stock Price of GREE Electric Appliance, Inc. fell sharply without cash dividends distributed in GREE annual report on April 25, 2018. Based on fee cash flow and surplus free cash flow, this paper presents the evaluation criteria of dividend capability. Using the detailed data of sampled China’s listed...

Research Aims Learning System Development of Entrepreneurship for Higher Education. Problems of entrepreneurial learning, such as: low entrepreneurial motivation, difficult to develop business ideas, not running feasibility studies, weakness of grand design and low start up entrepreneurial business....

In the context of "Internet +", the application of campus loan is born, and the emergence of campus loan also accords with the law of market development. However, in real life, there are still many risk problems in campus loans, which gradually deviate from its original anticipated development direction...

The purpose of this paper is to to analyze the influence of Hedonic Shopping Value and Store Atmosphere and Promotion of Impulse Buying through Positive Emotion on the consumer Sogo department store in Samarinda. This study uses a quantitative approach using path analysis processed with IBM SPSS Statistic...

EFL writing is an English learning skill which is a huge challenge for learners. It is influenced by cognitive and emotional factors. Cognitive factors cover language learning strategies and learning styles; emotional factors involve foreign language learning anxiety, learning motivation and attitudes....

Since May 1, 2016, China has fully implemented the policy of "Business Increase" and the market economy has developed rapidly. Qinghai Province was once one of the pilot areas of "Ying Chang Zeng", and its economy has undergone tremendous changes. At present, China has fully implemented the "business...

On June 23, 2016 held a referendum which resulted decision that United Kingdom or Britain determined to exit the European Union membership that we call Brexit. The exit of UK will absolutely impact UK’s trade with its trading partner including Indonesia. In connection with this issue we conducted a study...

This paper introduces the concept of composite relationship among enterprises, that is, the relationship between two parties in a business is composed of many simple relationships. The article defines the essential characteristics of the composite relationship, revealing the importance of enterprises...

This research is focused on the several problems that have presently existed in national procurement programs such as high price compared to market price, complicated purchasing procedures, and long period of purchasing. The problem-solving countermeasures is to introduce the performance appraisal system...

The purpose, role and functions of modern mass media influence on all socially significant components of society by forming in the last public opinion, aimed at a joint search for pareto-efficient solutions of sustainable development, are yet to be subjected to further thorough scientific and theoretical...

With the continuous expansion of education internationalization, China's higher education has also quickened the pace of "going out" . The One Belt and One Road Initiative has brought unprecedented opportunities to the running-abroad schools of Chinese universities. However, there are still great challenges...

The aims of this paper are to identify and to analyze some key references on labor competitiveness in digital economy. This study is a systematic review which employs four phases: (1) the identification of relevant studies with the use of several keywords such as labor competitiveness; (2) the description...

This article is a phased outcome of the National Social Science Fund Project “Research on the Innovation of National Defense Patent System Based on the Perspective of Military-Military Integration” (15CFX046). Objective: To provide reference for the allocation of national defense patent system. Methods:...

Esteemed for its culture, Bali has developed as a cultural based tourism destination. Traditional food is part of the Balinese culture and is the one of some tourism attribute in Bali. Through the traditional snack or commonly called as "JajananPasar”, the local community of Subagan Village which is...

Agriculture is a priority sector of the Russian economy. Focusing on the task of improving the living standards of the population and ensuring the country’s food security, the State is constantly improving the tools of the state backing for agricultural goods producers, increasing budget funds for implementing...

Ecofeminist generation is closely related to ecology crisis which is caused by modernization and industrial civ-ilization. Women who concern towards environment are striving in their daily life to keep earth save and a comfort place to be lived. It will be very interesting to analyze how their behavior...

This research aims to study whether the water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claims and complaints from the customers. The research also aims to determine whether the PDAM has implemented a water audits and comply with the level of water...

The meso-level’ meaning and place in the hierarchy of levels in the economy from the standpoint of a systematic interdisciplinary approach is shown in the paper: The meso-level exactly “smoothes out” the randomness in the situational-socio-economic processes taking place at the micro-level, where the...

The purpose of this study are to determine the extent of the gap between expectations and perceptions of Koperasi SHIPS Jawa Timur (KSJ) members, in this case KSJ is a Cooperative that both established and run using the Islamic Sharia. Besides, it aims to identify the service quality attributes that...

In the article, the author outlined the need to supplement the methods of currency control in the digital economy. The main idea is to introduce a new method – electronic screening. The sequence of actions for implementing this method is shown in the diagrams. The author provides information sources...

The paper substantiates the need for the formation of a set of measures of state support for agriculture. The concepts of “state regulation”, “state support”, “state assistance” and their goals are considered. The authors highlighted the main parameters of financial support in accordance with the State...

Work morale is a psychological state of a person that can cause feelings of pleasure and make someone work harder to achieve goals that have become determined. Things that can affect morale include burnout and job satisfaction. Burnout is a psychological condition experienced by a person due to stress...

In the context of modern international market trade, in order to further promote the implementation of “the Belt and Road Initiative”, some scholars have proposed the concept of a cross-border e-commerce development model in the economic zone, using e-commerce as an international trade channel, making...

Modern economy with a high level of globalization and competition stimulates enterprises to establish new technology, business processes and tools of enterprise management, causes an increase in share of indirect costs in their full amount. Therefore, it is possible to manage profit through clear accounting...

This study aims to examine the effect of macroeconomic factors, namely the exchange rate and inflation, on the stock prices of PT Bank Negara Indonesia. This research is based on Kwofie and Ansah’s study, which states that most investors do not consider the macroeconomic influence on stock prices. Previous...

Great changes have taken place in the teaching mode of colleges and universities before and after the COVID-19 epidemic, resulting in corresponding adjustments and changes in the direction of teaching supervision in colleges and universities. Online and offline mixed teaching will become a new format...

As more and more food delivery platforms have met the convenience needs of online food ordering and delivery orders and are affected by the epidemic, the food ban has further stimulated the demand for sales and home delivery. ItsaCheckmate has been born. It acts as a link between the restaurant and the...

The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or Work from Home (WFH). The ideal condition of WFH applied by an...

In audit opinion there are 4 types: Unqualified opinion, qualified opinion, adverse, and disclaimer. A public accountant can only conduct financial statement audits company for 3 (three) years in a row. This study aims to determine the effect of Certified Public Accountant Reputation, Auditee Characteristics,...

Repositori Ilmiah Nasional/RIN (The National Scientific Repository) is a means to share, preserve, explore and analyze research data, developed by the Center for Scientific Data and Documentation-Indonesian Institute of Sciences (PDDI-LIPI). This study aimed to evaluate RIN at LIPI by using Usability...