Advances in Economics, Business and Management Research

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,...

Focus of the problem of this study's presentation emphasizes how the development of entrepreneurship development of "Padang Bulan" student cooperations in the Maualana Malik Ibrahim State Islamic University of Malang, the presentations on the exemplary study in that became important and interesting to...

The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in...

The role of the WTO extenuation in regulation of international trade relations and prolonged stagnation of the world trade market compel individual states to conclude the alternative regional arrangements. Using of various kinds of preferences in the framework of these agreements and elimination of trade...

In The Belt and Road background, whether it is China or Southeast Asian countries on mutual cooperation and development in the future, reasonable and avoid the risk of investment are very important to both sides, in the process of cooperation, there may be policy, civil war and other factors, so it is...

This paper focus on the risks and benefits of implementing bankruptcy reorganization of the state-owned enterprises (SOE). By using the nuclear dioxide company as an example, this paper will discuss the bankruptcy reorganization's impact on different parties involved in this company including the creditor,...

The ideological and political theory course of the university undertakes the task of systematic Marxist theoretical education for college students, and it is an important way to help and guide students to establish a scientific world outlook, outlook on life and values, which embodies the essence of...

Oil palm against a background of widespread poverty in the outer islands, where a large, very poor rural population that was not technically conversant with high input agriculture lived side by side with a prosperous commercial estate plantation sector. While many smallholders in these regions cultivated...

This research aims to analysis the effect of distribution scholarship funds at BAZIS toward increasing of student achievement in East Jakarta. The data used in this research are primary data. Population of this research is scholarship receiver from BAZIS of East Jakarta in period 2014 until 2015. Technique...

China’s “One Belt And One Road” initiative has entered the stage of fine brushwork from freehand brushwork, and also endowed Shanghai with a new historical mission for its development, placing higher expectations on the future of Shanghai. All the way to Shanghai area, Shanghai import expo as an opportunity,...

In the conditions of the development of a market economy, customs regulation is a state instrument for carrying out foreign economic activity, on whose work depends the development of priority areas of the economy and entrepreneurship, including small and medium-sized businesses. Transport service represents...

The purpose of this study is to determine the impact of information technology on student learning practices in understanding the importance of entrepreneurship by applying social media as a learning medium and online sales as a practical tool in Handicraft and entrepreneurship subjects. The results...

In the actual work environment, employee’s performance behaviors are affected by various factors, and adaptive performance as a team member’s performance on adaptability is getting more and more attention from enterprises. Inclusive leadership, as a type of leadership that can embrace different cultural...

This study aims to examine the effect of demographic characteristics such as age, gender, income, and occupation on investor behavioral biases such as overconfidence bias, disposition effect, and herding bias. This research was conducted by distributing questionnaires to respondents who are 151 stock...

The business sector is expanding and increasing the competition in the consumption sector such as the food and the beverage industry. Bread store is one of the growing and competitive industry. There are Holland Bakery, Breadtalk, Breadlife and much other bread stores in Indonesia. Johnny Andrean open...

In the socio-philosophical discourse, there was an opinion that ressentiment is formed in totalitarian societies, which are characterized by total control over their citizens, the formation of the image of the enemy, the use of methods of intimidation, violence, and terror. Such methods create conditions...

Modern researches of dynamic processes in the sphere of economy show that in the conditions of globalization noticeable acceleration of diffusion of innovation is observed. This is due to the fact that ensuring the economic sustainability of organizations is largely associated with the effective introduction...

The purpose of this research is to analyze the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure. This research used 34 annual reports of Islamic Bank (IB) and Sharia Business Unit (SBU) registered...

This paper is to investigate the factors that influence intention to use of mobile payment among young professionals in Malaysia. Theory acceptance model and Theory of planned behavior had been integrated to investigate this phenomenon. Five factors (perceived ease of use, perceived usefulness, attitude,...

The minimum criteria regarding the qualifications and competencies of lecturers in conducting education require psychological contracts, organizational culture and the strategy of Human Resources (HR) that are used as the basis for work relationships. The main objective of this research is to examine...

In today’s competitive environment, vendor selection is considered as a strategic issue in the effective management of a supply chain. Keeping in view the strategic importance of the supplier’s role in the functioning of supply chains the researchers have developed number of criteria, methods and models...

This paper aims to study the determinants of banking performance from human equality perspective. Banking is a service industry which heavily depends on the human resources. Therefore, the research will focus on the diversity of employees and board member in determining the financial performance. We...

The COVID-19 pandemic crisis has negatively affected Ukraine’s economic development, with GDP declining by 4.0% in 2020. Despite the fact that banking sector has ensured the stability of settlement system and has not deepened the crisis, as it was in previous years, there is a need to intensify lending...

Competition in 21st-century society is very tight. To survive the competition that occurs, there is a solution to develop: financial literacy. Indonesia is one of the countries that are relatively low on financial literacy com-pared to other countries, according to The World Bank survey results in 2015....

This study examines the potential investment and utilization of existing resources in integrating palm - beef cattle as a new opportunity in the new normal. It analyzed the study’s primary data using cost and financial analysts such as; Net Present Value, Internal Rate of Return, Net Benefit/ Cost Ratio,...

The public has been aware that in the administration of traffic violations, it is often characterized by peaceful actions on the scene and bribery committed by traffic violators. Accompanied by advances in information and technology, the government created technology-based public services. One of them...

Electronic Billing System is an electronic tax payment system that was put in place by the Directorate General of Taxes since 2016. This study aims to analyze the effect of the application of the electronic billing system to the compliance of individual taxpayers and to analyze the relationship between...

This paper uses some basic data analysis methods to analyze the annual financial report of Yili company. Through calculation and comparison, it can be found that Yili company actually has much more competitive advantages than other enterprises in the same industry and its efficiency and liquidity of...

Technological advances have had many positive impacts as well as negative impacts on various professions in the world. No exception for the accountant profession which is threatened by technological disruption. This study aims to analyse the current market needs related to what skills are needed by the...

People often encounter many choices in their life, but they are often guided by some traps to make some irrational behaviors. This paper divides these traps into three categories according to their different characteristics: bias of human nature, thinking bias, and language bias. Based on the research...

This study examines the relationship between investor attention and the broad market index in the Indonesia Composite Index (IHSG). In today’s digital world, the search engine becomes the most important tool in looking for information. Google dominated the market share with 91.38% of people use it. This...

Vietnam cartoon industry has gradually shifted from a central-planned marketplace to a market economy model. With the recent radical change to cyberspace due to the Covid-19 pandemic and the emerging “make-in-Vietnam” cartoon wave, this paper aims to capture the market situation, giving a holistic view...

This study aims to analyze and provide empirical evidence regarding Earning Management and Tax Avoidance companies in the trade, services, and investment sectors listed on the IDX in 2017-2020, variable both before the pandemic and during the Covid-19 pandemic. The design of this research is comparative,...

The present research aimed at determining the effect of locus of control and tolerance of ambiguity on entrepreneurial intention. To analyze the data, the explanatory survey method was used. The research sample was taken from UPI (Indonesia University of Education) students as the population. The research...

This study employs an empirical approach to analyse the factors influencing the Composite Stock Price Index (IHSG) in Indonesia, which reflects capital market activities, indicating bullish or bearish market conditions. The research seeks to understand these factors more deeply, providing valuable insights...

In the contemporary strategy of cold chain logistics, cold storage plays an important role to keep the inventory under the extreme environmental conditions. As the demand of cold storage services is growing rapidly nowadays, attention paid on occupational safety of warehouse workers is increasing under...

The employment issues in resource-exhausted cities are social issues faced by various countries in the world in the process of industrialization, and improving the level of employment service is the key for solving the unemployment problem in resource-exhausted cities. This paper adopts the comparative...

The cooperatives governance structure has always been the research priorities in the field of cooperative economics, but so far the issue is still considered as "gray box" or even as "black box". Most of the recent researches focused on the internal governance structure of cooperatives, or take the governance...

This study entitled : Perception Syahadatain Community on Social Cohesion as Capital to Realize Unity . The objective of this study are to determine Syahadatain community in building social cohesion and attempt to achieve unity in society. Based on the study conducted , it could be concluded : 1 ) that...

Innovation risk is a complex multidimensional concept. To function successfully in a risk sphere, employees should have expert knowledge in economics. Effective risk management contributes to the competitiveness of a company on the domestic and international markets and increases the economic and industrial...

Using country-specific data from 1996 to 2015, this paper analyses the import demand of China's log with parameter estimates model and price elasticity estimates model. The empirical analysis indicates that China's import quantity of log is quite sensitive to logs imported from Russia, New Zealand and...

Under the conditions of the global economic downturn and increasingly intense competition in the automotive market, China, the world's largest auto parts market, attracts more and more attention. Based on PEST method, this paper systematically analyzes the political environment, economic environment,...

This study provides a new CO2 emissions measurement method in thermoelectric enterprises by the analysis of technological process of production. It is novel that CO2 emissions related to technological process of production are significant in providing emission-reducing focus and sound management in industrial...

Based on the questionnaire survey of undergraduate entrepreneurs, this paper establishes the entrepreneur quality synthetic index including 12 indicators and empirically measures the potential undergraduate entrepreneurs’ self-assessment of their internment quality and ability. The result shows that...

The purpose of this research to examine and analyze the influence of the interaction of internal and external factors of return of MSCI ACWI IMI to the return of IHSG (Composite Stock Price Index) by using country risk beta. Data was collected by documentation techniques and then analyzed by multiple...

Intangible assets are the standard to measure the comprehensive quality of an enterprise. If an enterprise wants to be in a competitive position, it must manage its intangible assets effectively and systematically. However, the traditional concept of "tangible assets are assets and intangible assets...

The purpose of this study is to determine the relationship between interest rates and the pressure on the movement of the financial cycle in Indonesia. This study uses secondary data from Bank Indonesia from 1990 to 2017, data is processed using Simultaneous Equation Model. The results of this study...

This study is aimed at analyzing the effect of international trade on workers’ bargaining power in Indonesia with a sample of more than 40,000 firms from the manufacturing industry during the period of 2006-2015. Regression analysis was conducted by using panel data from national sector level and national...

Increased life expectancy and the large number of elderly population in Indonesia are condition that appears today as an implication of demographic phenomenon. This increase in life expectancy should be balanced with an increase in the number of people who work, hence the elderly population contributes...

The purpose of this study is to analyze the determinants of the performance of local governments in Indonesia. We hypothesize that organizational commitment, management incentives, monitoring, legitimacy, and institutional incentives have positive effects on local government performance. Organizational...

The government procurement program is one of important public expenditure management strategy. It can deal with several things such as strengthening fiscal function, removing corruption, enhancing macroeconomic regulation and control. Its essence is an open competition. Whereas, sometimes implementing...

The article is devoted to the consideration of the stages of development and implementation of a digital economy development strategy in our country, as well as the methodology for evaluating the digital economy projects effectiveness and forecast. The application for evaluating the digital projects...

Currently, with the development of digital management in companies, negative trends are increasing due to the lack of new tools to identify critical deviations that reduce business efficiency. Overcoming this negative trend in practice is carried out by creating an effective risk management system. The...

The Indonesian government has issued regulation relating to the release of Ancestral-lands to legal entities in the form of government-owned and private enterprises including individuals. Such regulation has had an impact on the conflict between Indigenous Peoples and large companies and even multi-national...

The purpose of this research is to measure and to analyze the impact of financial ratios to companies’ stock price, while using macroeconomics variable as control variable. The financial ratios used in this research are: price earnings ratio, price to book value, net profit margin and return on equity....

The high-quality development of business management and economic society is the strategic target to the construction and dissemination of China’s national image. This research regarded CSSCI literatures of business management discipline in the CNKI database from 1978 to 2018 as the research objects....

Every unwitnessed death should be suspected as unnatural death, mainly if the body was found in unusual conditions. When the investigator found an unnatural death case, the investigator will ask for the help of a forensic pathologist to examine the deceased and to determine the cause of death and the...

The purpose of this study is criticizing the effectiveness of government expenditure to speed economic growth in Indonesia. Three Stage Least Square (3SLS) is used. This study applied data for 32 provinces in Indonesia for the period of 2012 to 2017 to ascertain the relevance of Solow Swan’s Neo Classic...

Technology can be transferred between countries through different channels such as international trade, foreign investment and contract transfer. The direct impact of foreign investment on business efficiency has made foreign investment create a positive spillover effect for local enterprises and become...

Innovative development of agro-industrial complex assumes effective use of scientific and technical potential, integration of science, education and production, technological modernization of economy on the basis of innovative technologies. The solution of this complex task demands creation of appropriate...

A study was conducted to determine the preferences of 14–16 years old adolescents when visiting catering points in schools. The purpose of the research was to analyze the marketing potential of flour products with a bioactive additive for feeding schoolchildren of adolescence, identifying the causes...

Currently, with the rapid development of China, the real estate industry as the pillar of the Chinese economy and the scale of investment continues to expand. The rapid rise of real estate prices will cause the real estate bubble appears. The real estate industry is not only influenced by the supply...

This research focuses on the accountability of the monetary Allocated Village Fund and the factors which inhibit the good management of the Fund by village leaders. The main contribution of this research is to outline the process of the management of Allocated Village Fund by village leaders and to ensure...

“Unimpeded Trade” is a key part of the “One Belt and One Road” initiative. The digital economy is closely related to policy communication, infrastructure connectivity, unimpeded trade, financial integration and people-to-people connectivity as proposed by the One Belt and One Road. The rapid development...

Economic globalization has influenced the global in wide range. At the same time, more and more attention is paid to the protection of intellectual property rights. In that case, this paper discussed how intellectual property rights influence the economic business in different types of countries. This...

The purpose of this research is to find out the influence of product quality, sales promotion, and distribution channel on the level of oyster mushroom sales volume in Kutalimbaru district, North Sumatra, Indonesia. Samples in this study amounted to 50 producers of oyster mushrooms. Data obtained through...

This study aims to identify: the behavior of small business actors in making financial decisions, especially decisions related to investment, saving and consumption; measuring the level of financial literacy of small business actors, and measuring the role of financial institutions and the Ngada Regency...

The article describes the term “multiple complex developmental disorders”. In most cases, this concept refers to a violation in which there are two or more severe defects in psychophysical development. The structure of the disorder and the degree of manifestation of developmental abnormalities may vary...

Firms conduct activities to satisfy the need of their customers. However, some activities do not add value to customers. Authors propose some approaches to identify and reduce these wastes. By reducing waste, it is expected that the firm competitiveness will increase. One method to tackle waste is to...

This paper sets the performance evaluation index of the PPP (Public-Private Partnership) project and uses the entropy weight method to modify the index weight under the subjective analytic hierarchy process to make it more objective and accurate, to establish the performance evaluation system of the...

With the decreasing marginal effect of macro-policy, the structural problems accumulated in the process of rapid development of China’s economy since the reform and opening-up 40-odd years ago have begun to emerge, such as high debt, overcapacity of enterprises, declining return on investment, operational...

The Banjar government system in Bali is believed to preserve the tradition and culture of the Balinese people. The Banjar has existed since the 10th-11th centuries. Affected by the COVID-19 Pandemic, Bali’s economy in quarter 1 of 2020 experienced negative growth of -1.14%. Transactions that occur to...

This study aims to determine the digital innovations developed by the hospital for ease of service to outpatients at the general hospital in the Majalengka area of Indonesia, by using the RSM Mobile application of the Majalengka Regional Hospital available on Android and iOS. The researchers use the...

On the basis of summarizing the previous research directions and results of management accounting, and referring to some literature, this paper designs an index system for the application research of management accounting in enterprise strategy, which includes the first-level evaluation indexes, including...