Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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81 articles
Proceedings Article

Peer-Review Statements

Arianto Patunru, Mursalim Nohong, Mubariq Ahmad, Arifuddin Arifuddin, Anas Iswanto Anwar, Rakhmat Nurul Prima Nugraha, Randi Kurniawan
All of the articles in this proceedings volume have been presented at the 8th International Conference in Accounting, Management, and Economics (ICAME-2023) on 22 – 23 November 2023 in Makassar, South Sulawesi, Indonesia. These articles have been peer reviewed by the members of the Reviewer Committee...
Proceedings Article

Non-Governmental Organization (NGO) Sustainability Reporting Practices in Indonesia

Janitra Arie Purnomo, Dwi Hartanti
This study explores the development and significance of sustainability reporting practices in Indonesian Non-Governmental Organizations (NGOs). Evaluating NGOs issuing annual reports, it compares their practices with Filantropi Indonesia’s guidelines. Insights from interviews with key NGO personnel reveal...
Proceedings Article

Enhancing the Performance of Fraud Risk Judgments by Indonesian State Auditors through Continuous Learning and Development

Dadek Nandemar, Haliah, Syarifuddin, Nirwana
This study investigates the enhancement of fraud risk judgment performance among Indonesian State Auditors through the implementation of continuous learning and development initiatives. Recognizing the critical role of auditors in identifying and mitigating fraud risks, this study aims to explore how...
Proceedings Article

The Influence of Financial Performance on Stock Prices Moderated by Institutional Ownership (Case Study of Textile and Garment Companies)

Fera Firyal Thahir
This study aims to determine: (1) the influence of Return On Assets (ROA) on institutional ownership, (2) the influence of Earning Per Share (EPS) on institutional ownership, (3) the influence of Return On Equity (ROE) on institutional ownership, (4) the influence of ROA on stock prices, (5) the influence...
Proceedings Article

The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate

A. Asma Zulistia Ekayanti
This study aims to examine the effect of independence, integrity, and audit tenure on regional inspectorate audits in Makassar City. This study uses a descriptive quantitative approach. The population in this study were Government Internal Supervisory Apparatus or referred to as (APIP). The sample used...
Proceedings Article

Customer Loyalty: Bibliometric Analysis Based on Scopus Data

Deddy Rakhmad Hidayat, Dian Anggraece Sigit Parawansa, Jusni, Idayanti Nursyamsi
Customer loyalty remains an intriguing and relevant subject of investigation among academics and practitioners. This study aims to provide a comprehensive bibliometric analysis of patterns and trends in the scholarly literature on customer loyalty. The research employs scientific search techniques on...
Proceedings Article

The Effect of Workload on Organizational Commitment to Employees of Bank Indonesia Provincial Representative Special Region of Yogyakarta 2022

Muhammad Dermawan As, Ninik Septyani Umar
The objective of this study is to ascertain the manner in which work stress affects the organizational committee at Bank Indonesia Representative of the Special Region of Yogyakarta Province. The type of research methodology The methodology employed in this study adopts a quantitative approach. The research...
Proceedings Article

Impact of Inflation Toward Economic Growth and Income Distribution

Nashrurrahman, Abdul Hamid Paddu, Sanusi Fattah, Anas Iswanto Anwar
This paper delves into the intricate relationship between inflation, income distribution, and economic growth. It discusses how inflation can influence income distribution by affecting the purchasing power of individuals, especially those with fixed or low incomes, and how it can alter the wealth distribution...
Proceedings Article

The Impact of Corruption on Local Own-Source Revenue (PAD) at the Provincial Level in Indonesia

Gilbert Pore, Haryono Pasang Kamase
Corruption can be described as either a hindrance or as the grease of wheel that accelerates the economic turnover in Indonesia. With this research, the researchers can determine the extent of the influence of corruption on the economy in Indonesia after fiscal decentralization. This study utilizes statistical...
Proceedings Article

The Effect of Number of Offices, Profit Sharing Level, Inflation and BI Rate on the Development of Sharia Banks in Indonesia

Sri Astuty Ratnasari Manggu, Basri Hasanuddin, Muhammad Amri, Madris
Indonesian Sharia Banking has developed rapidly in the last two decades, but this development does not necessarily increase the contribution of Sharia banking in Indonesia compared to conventional banking. This can be seen from the proportion of Sharia banking assets, which is still smaller than conventional...
Proceedings Article

The Influence of Work Environment and Information Technology on Outsourcing Employee Performance Through Motivation at PT Jaya Sakti Prasetya

Nur Abdurrahman A. Galigo, Nuraeni Kadir, Abdul Rahman Kadir, Sobarsyah
This study aims to determine the influence of the work environment and information technology on the performance of outsourced employees through motivation at PT. Jaya Sakti Prasetya. This type of research is quantitative. The sample used is all population or all employees of PT. Jaya Sakti Prasetya...
Proceedings Article

BUM Desa Development Model Through SICATU Application at BUM Desa Catu Kwero Sedana in Pecatu Village of South Kuta

I Wayan Suartana, I Ketut Jati, I Made Sukarsa, Elin Erlina Sasanti, I Gusti Ayu Ratih Permata Dewi
The establishment of Village-Owned Enterprises (BUM Desa) is mandated by articles 87 to 90 of Law No. 6 of 2014 concerning Villages. The mandate is elaborated in Government Regulation No. 43 of 2014, as well as Regulation of the Minister of Village, Development of Disadvantage Regions, and Transmigration...
Proceedings Article

The Influence of Organizational Culture and Employee Motivation on the Performance of Public Construction Companies: A Study of Hutama Karya Corporation

Ainun Twifianti
This research is conducted to examine the partial and simultaneous effects of Organizational Culture (X1) and Work Motivation (X2) on Company Performance (Y). The research population includes all employees of PT. Hutama Karya (Persero). The research sample size was determined to be 30 employees from...
Proceedings Article

Inclusive Transformation: Analysis of the Role of Electricity and ICT in Promoting Equitable Economic Development in Indonesia

Ida Ayu Meisthya Pratiwi
Gaps between the poor and the rich are one of them caused by inequality infrastructure. Sector role private and quality government become important thing _ in create availability infrastructure. Study This aim For analyze impact infrastructure specifically infrastructure electricity on growth economy...
Proceedings Article

Informative or Persuasive: Which Type of Marketing Content Can Best Foster Co-Creation in MSMEs?

Erwin, Haris Maupa, Julius Jilbert, Abdullah Sanusi
In concurrence with the prevailing trends in social media, Small and Medium-Sized Enterprise (MSME) stakeholders are actively harnessing the potential of social media platforms to enhance collaborative engagements with their clients through the strategic creation of marketing content. This study seeks...
Proceedings Article

The Influence of Seniority and Employee Loyalty on Job Promotions at PT. Sukses Darma Motor Majene District

Eva Toding Komba
The purpose of this study was to determine and analyze how seniority and employee loyalty affect promotion in PT. The Success Darma Motor Majene Regency. This study was conducted by analyzing the relationship between variables seniority, loyalty and promotion. The data of this study came from primary...
Proceedings Article

The Influence of Social Assistance and Demographic Factors on Income and Consumption of Poor Households during the Covid-19 Pandemic in the Coastal Area of South Sulawesi

Nursini, Sri Undai, Mardiana Etra Fachry
The problem of poverty during the COVID-19 pandemic has become increasingly complex, making it a threat to achieving the SDGs by 2030. For the problem of poverty, a poverty alleviation strategy is needed by combining macro and micro household variables. The provision of social assistance during the COVID-19...
Proceedings Article

The Role of “Tri Hita Karana” Business Strategy Mediates Government Support and Environmental Orientation on Sustainable Business Performance

Ni Nyoman Kerti Yasa, Ni Wayan Ekawati, Putu Laksmita Dewi Rahmayanti, I Gusti Ayu Tirtayani
This study ran for to explain the role of business strategy, based on the Tri Hita Karana (THK) concept, in moderating the influence of government support and environmental orientation on the sustainable business performance of Traditional Ikat Weaving Small and Medium Enterprises (SMEs) in Bali. The...
Proceedings Article

Antecedents of Gen Z Purchase Decision at Starbucks; Extending Theory of Consumption Value with Enviromental Value

Hasyim Halid Idrus, Muh. Ashoer, Moh. Zulkifli Murfat, Jafar Basalamah
This study grounding on consumption value theory to examine the relationship between consumption values (functional, emotional, social, and environmental) and purchase decisions among milenials consumers in Indonesia. This study employs a quantitative research approach for the purpose of gathering dependable...
Proceedings Article

Exploring Self-Determination Theory and its consequences in Hospitality Industry; Does Generative Artificial Intelligence Matters?

Muh. Rizal Rahmatillah, Muhammad Ashoer, Moh. Zulkifli Murfat, Ackhriansyah Ahmad Gani
This study seeks to create a developed predictive model that explores the impact of Self-Determination Theory (SDT) on motivation, in-role and extra-role performance within hospitality sector employees. To provide a novelty, this research integrates and examine the Generative Artificial Intelligence...
Proceedings Article

Fiscal Policy and Quality of Human Resources in Papua Province

Putri Inggrid Maria Risamasu, Abdul Hamid Paddu, Indraswati T. A. Reviane, Amanus K. F. Yunus
This study aims to examine and analyze fiscal policy on the quality of human resources in Papua Province. The key to successful development is seen from the quality of human resources. This can be achieved with government support through fiscal policies that are implemented and used to optimize existing...
Proceedings Article

The Impact of Fiscal Decentralization on Poverty in the Nine Provinces of Eastern Indonesia which are above National Poverty for the 2006–2022 Period

Magdalena Silawati Samosir, Abd. Hamid Paddu, Agussalim, Sabir
Poverty is still a big problem related to many aspects, such as political, cultural, economic, and social; every country, including Indonesia, is pursuing encouragement from various sides; many empirical studies are also developing, including focusing on the fiscal side. However, it cannot be denied...
Proceedings Article

Globalization and Female Labor Force Participation (FLFP): Evidence from ASEAN Middle-Income Countries (Thailand, Indonesia, Vietnam, and Philippines)

Fajar Wijaya, Ihsan Azhari
This study is aimed at observing the influence of globalization on FLFP in ASEAN middle-income countries. The data used in the study is panel data with a cross-section of four countries (Philippines, Indonesia, Thailand, and Vietnam) and time series 1990–2020 sourced from WDI, KOF, and UNDP. The estimation...
Proceedings Article

Risk-Based Audit as an Effort to Mitigate Corruption Risk in Government (The Phenomenon of Corruption Cases in Indonesia)

Ferry Christian, Arifuddin Mannan, Andi Kusumawati, Sri Sundari
This article aims to analyze risk-based audits as an effort to mitigate corruption risks in central and regional governments. The research method applied in this article is the literature review method. The literature review method is a method for reviewing literature studies and several studies related...
Proceedings Article

Human Resource Development for Millennial Farmers in Increasing Local Economic Development in Rural Areas

Iis Surgawati, Alex Abdu Chalik, Riska Sarofah, Randi Muchariman
This research aims to explain the development of human resources for millennial farmers in improving the local economy in the village. Researchers focused on one of the Tasikmalaya districts, West Java. This millennial farmer policy is one of West Java’s flagship programs with the aim of increasing youth...
Proceedings Article

Village Development Index Behavior: A Review of Regional Attractiveness

Anthonia Karolina Rejo Lobwaer, Nursini, Anas Iswanto Anwar, Sultan Suhab
The government released the Developing Village Index (IDM) by categorizing villages into five levels: Independent, Developed, Developing, Disadvantaged, and Very Disadvantaged, on the other hand, the regulations accompany the administrative center as the center of growth. Various scientific opinions...
Proceedings Article

Effect of Person-Organization and Person-Job Fit on Career Development: The Role of Proactive Behavior

Muhammad Affan Gaffar, Baso Amang, Ratna Dewi, Gaffar
This research delved into the perceived significance of the alignment between individuals and their jobs, as well as the alignment between individuals and their organizations, concerning proactive behavior and career development within the context of civil servants in Indonesia. A quantitative investigation...
Proceedings Article

Digital Marketing as a Powerful Tool to Improve MSMEs Performance

Yunarti, Musran Munizu, Muhammad Arsyad, Abdul Razak Munir
Small and Medium Enterprises (MSMEs) play a pivotal role in the worldwide business arena, making substantial contributions to economic growth and employment. In the age of digital transformation, the importance of digital marketing in elevating the performance of MSMEs has become increasingly prominent....
Proceedings Article

The Impact of Multi-Economic Variables on Poverty in the Maluku Region

Mastania, Rahmatia, Madris, Retno Fitrianti
Poverty is a problem faced by almost every country, and many factors can influence it, including the realization of the village fund funding budget, unemployment, locally generated revenue, economic growth and poverty in the eastern region, especially in the Maluku Region in 11 districts and cities....
Proceedings Article

The Competitiveness of Coal Export Indonesia to India

Indraswati Tri Abdi Reviane, Abdul Hamid Paddu
This research aims to analyze the specific factors, particularly from the demand side, that influence the export competitiveness of Indonesian coal to India. The study employs a quantitative approach and utilizes secondary data. Data collection for this research is conducted through a literature review...
Proceedings Article

Model of Digital Transformation of Local Governments in Indonesia

Vebtasvili Vebtasvili, Sumar Sumar, Darus Altin, Eka Fitriyanti
The government’s digital transformation includes stakeholders, the service delivery of new frameworks, and new types of connections. It responds to the general public administration’s desire for high-value digital services. Digital transformation in local governments is seldom explored, and the attention...
Proceedings Article

The Influence of Service Quality and Trust on Customer Loyalty with Satisfaction as an Intervening Variable at PT Bank Sulselbar Makassar

Andi Utari Aqmarina, Idayanti Nursyamsi, Wardhani Hakim
This research aims to analyze the influence of Service Quality, Customer Trust and Customer Satisfaction on Customer Loyalty at PT Bank Sulselbar Makassar. The path analysis method is used to test the relationship between these variables. The results of data analysis show that Service Quality and Customer...
Proceedings Article

The Influence of Regional Head Characteristics on Regional Government Investment & Level of Regional Independence (Study of Provincial Governments in Indonesia)

Saif Khalik M. Djamali, Andi Chairil Furqan
This research aims to analyze the influence of regional head characteristicson regional government investment and how much influence it has on the level of regional independence in Indonesia. Using provincial regional government data in Indonesia during 2017–2021 having reached a conclusive sample size...
Proceedings Article

Budgeting Patterns for Regional Government Functions: Impact of Election of Regional Heads & Incumbents (Study of Regional Government in Indonesia)

Stevin David, Andi Chairil Furqan, Arif Gunarsa, Shinta Megawati Sitorus
This study aims to analyze the influence of regional head elections (PILKADA) on the budgeting patterns of regional government functions. Using secondary regional government data in Indonesia for 2014–2021 with a final sample of 2,464 observations. The results of this study show that the implementation...
Proceedings Article

Incumbent Performance Analysis: Comparison of Regional Government Financial Management Before vs. After Regional Head Elections

Putri Lindra Kartiningsih, Andi Chairil Furqan, Betty, Megawati
This research aims to analyze differences in financial management performance of Regional Governments led by re-elected regional heads between before and after Regional Head Election (PILKADA). Financial management performance is measured based on LHPS Financial Audit Agency (BPK), namely Audit Findings,...
Proceedings Article

Human Capital Academic Accounting Point of View Accounting Students: Study Phenomenology

Erna Pasanda, Syarifuddin, Darwis Said, Asri Usman
The purpose of the research is to determine the meaning of accounting academic human capital from the perspective of accounting students as university stakeholders and to provide recommendations for improving the learning process for students as university stakeholders. This research uses an interpretive...
Proceedings Article

Analysis of Marketing Communication Strategy and Prices on Loyalty through Customer Satisfaction (Empirical Study at PT. Charoen Pokphand Indonesia in Makassar)

Nasib Karo Karo
The purpose of this research is to determine and analyze the influence of marketing communication strategies on customer satisfaction, the influence of price on customer satisfaction, the influence of marketing communication strategies on customer loyalty, the influence of prices on customer loyalty,...
Proceedings Article

The Effect of Word of Mouth as a Strategy Business for Islamic Banking

Dian Anggraece Sigit Parawansa, Insany Fitri Nurqamar, Asty Almaida, Annisa Parameswary Aslam, Rianda Ridho Hafizh Thaha
Customer Relationship Marketing encompasses relationships, networks, and interactions, shifting the marketing concept from a focus on “what we sell” to “what customers want.” This shift reflects the company’s obligation to nurture its connections with customers, aiming to cultivate loyalty toward its...
Proceedings Article

The Effect of Human Resources and Regional Status on Rural Poverty in Eastern Indonesia

Raja Milyaniza Sari, Nursini, Nur Dwiana Sari Saudi, Agussalim
The majority of rural areas in Eastern Indonesia have low quality human resources and regional status, these phenomena make Eastern Indonesia appear to be far behind the Western Indonesia. Is poverty in rural Eastern Indonesia a result of these phenomena? In the pursuit of the optimal approach to reducing...
Proceedings Article

Analysis of Institutional Factors, Inflation, and Unemployment on the Economic Growth of ASEAN Countries

Anas Iswanto Anwar, Mirzalina Zaenal, Yusuf Jeksen
This research aims to determine the influence of corruption, political stability, inflation and unemployment on economic growth in nine ASEAN countries. Apart from that, this research analyzes differences in economic growth in nine ASEAN countries before and after the Covid-19 pandemic. The data used...
Proceedings Article

The Effect of Aggregate Expenditure on Poverty Level in West Sulawesi Province

Anas Iswanto Anwar, Hamrullah, Ammar Asyraf
Using the human development index, this study examines how household consumer spending, government spending, investment, and net exports affect poverty in the province of West Sulawesi. Panel data from six districts in the province of West Sulawesi are used in this study for the years 2015–2022. The...
Proceedings Article

Analysis of Stock Portfolio Performance Optimization Using the Mean Absolute Deviation Model, Single Index Model, and Capital Asset Pricing Model

Rista Ismayanti Nur, Alimuddin, Asri Usman
This research aims to analyze the formation of an optimal portfolio for LQ45 shares in the period before Covid-19 in 2017–2019 and the Covid-19 period in 2020–2022, as well as finding out which method performs better in forming an optimal portfolio. The object of this research includes stocks that are...
Proceedings Article

Performance Improvement Strategy through Product Innovation and Competitive Advantage

This research examines the influence of product innovation and competitive advantage on SME performance. In this research, survey data collection techniques were used with a population of all SMEs in the North Toraja area, South Sulawesi. The sampling method was simple random sampling of a total of 100...
Proceedings Article

Entrepreneurship Orientation and Market Orientation Effect on Marketing Performance through Product Innovation: a Case Study of Snack Small and Medium-Sized Enterprises in Tangerang

Achmad Zuldin Syafii
Micro, small, and medium-sized enterprises (MSMEs) are important for improving and growing regional economic growth. This research is a quantitative study that involves analyzing both primary and secondary statistics. The main method of collecting information was questionnaires and utilizing the Likert...
Proceedings Article

Analysis of the Development of Production and Exports of Crude Palm Oil (CPO) in West Sumatra Province

Fitriwati Djam’an, Amanus Khalifah Fil’ardy, Nur Dwiana Sari Saudi, Retno Fitrianti, Subhan Djaya, Nurul Udita
This study aims to determine the effect of oil palm plantation area, international CPO prices, oil palm plantation labor, and CPO exports both directly and indirectly through palm oil production. This study uses secondary data obtained from the Central Bureau of Statistics and Ministry of Trade. The...
Proceedings Article

The Effect of Experiential Marketing, Service Quality on Repurchase Intention with Customer Satisfaction as a Mediating Variable (Case Study of Alooha Tropical Café)

Danny Hidayat
This research aims to investigate the impact of Experiential Marketing and Service Quality on Repurchase Intentions, with Customer Satisfaction serving as a mediating variable. The study employed purposive sampling, a non-random technique, resulting in a sample size of 210 respondents. Structural Equation...
Proceedings Article

The Future of Accounting: Triple-Entry Accounting Enabled by Blockchain

Arga Bhayangkara Handayanto, Grace Theresia Pontoh, Muhammad Irdam Ferdiansah
The present accounting and auditing practices are characterised by high costs, extensive labour requirements, and significant time commitments. The field of accounting, auditing, and reporting is undergoing a transformation due to the emergence of new technology and digital innovations. Blockchain is...
Proceedings Article

The Influence of Culture Organization and Supervision to Discipline Work Employees at PT. Bosowa Concrete Indonesia in Makassar

Hafidzh Fachmy Rum
The aims of this research to determine the influence of organizational culture and supervision on employee work discipline at PT. Bosowa Beton Indonesia. This type of research is associative quantitative descriptive. The population in this study was all 142 employees. The sampling technique used cluster...
Proceedings Article

The Influence of Tiktok Social Media and Brand Personality on Generation Z’s Decisions in Choosing Candidates for the Regional Representative Council of South Sulawesi Province Through the Voting Interest Variable

Dylan Lamma Parura, Nurdin Brasit, Jusni
The objective of this research is to ascertain the impact of the TikTok social media platform and brand personality on individuals’ voting decisions by evaluating their level of interest in voting. This research adopts a quantitative methodology with a descriptive approach. The population of this research...
Proceedings Article

The Impact of ISO 9001 Management Implementation on Worker Output

Hariady Bayu Aji, Musran Munizu, Mursalim Nohong
The purpose of this study is to examine the effects of process approach, people participation, leadership, evidence-based decision-making, continuous improvement, and rational management on worker output. This study employs a quantitative methodology. This study was carried out in Makassar City at PLN...
Proceedings Article

Systematic Literature Review of ARDL Approaches in Investigating External Debt

Edi Harsono, Andi Kusumawati, Nirwana
Increased attention to external debt growth is encouraging a more comprehensive understanding. This condition encourages researchers to use the autoregressive distributed lag (ARDL) approach in research that analyzes short-term and long-term effects. To support this aim, this study used a systematic...
Proceedings Article

Analysis of Labor Decisions on Commuter Migration in Indonesia (A Literature Review)

Hamzah, Fatmawati, Retno Fitrianti
Mobility is a physical or geographical spatial movement in everyday life known as the type of movement or mobility of people who are not sedentary. One of them is the commuter migration from the village to the city. Urban areas tend for the economy to be larger than suburban and rural areas because the...
Proceedings Article

Innovation and performance in the training public institutions, Indonesia

Puput Waryanto, Siti Haerani, Wahda
Many key performance indicators drops in many Indonesian training public institutions and inconclusive study results concerning the innovation’s impact on performance motivate us to investigate the effect of innovation on performance in the training public institutions in Indonesia. Complete survey results...
Proceedings Article

Organizational Culture and Organizational Commitment as Moderating Variables: The Effect of Participation in budget preparation on the Performance of Government Officials

Oktavianus Sitanggang
The purpose of this study is to ascertain how organizational commitment and culture affect the association between Makassar city government officials’ performance and their involvement in budget development. The population in this research is all government officials who work in Regional Work Units in...
Proceedings Article

Determinants of Expenditure of Low Income Households in Pangkep District

Fatmawati, Fitriwati Djam’an, Gabriel James Sambe
This study aims to determine the characteristics of low income households and the factors influencing household poverty based on food and non-food expenditure in Pangkep Regency, using secondary data from the 2022 National Socioeconomic Survey (SUSENAS). The method of data analysis used is multiple linear...
Proceedings Article

Factors Affecting Stunting, a Literature Review

Winda, Madris, Sabir
Stunting is a condition of failure to thrive in children under five (babies under five years) resulting from chronic malnutrition so that the child is too short for his age. Children experience stunting as a result of malnutrition, especially during the first 1000 Days of Life (HPK). Stunting during...
Proceedings Article

Carbon Management Accounting: A Systematic Literature Review

Asri Usman, Mediaty, Arga Bhayangkara Handayanto, Rahmawansyah Andi Tahang, Ryni Ramdhani Salim
Climate change occurs due to the increasing concentration of carbon dioxide gas and other gasses in the atmosphere which causes the greenhouse gas effect. It is the integration of financial, social and environmental accounting that is then given the name Green Accounting. A derivative of Green Accounting...
Proceedings Article

Factors Affecting the Disclosure of Government Financial Statements: A Systematic Reviews

Fira Fadhilla Firman, Syarifuddin, Andi Kusumawati
This study examines the existing literature on the factors that impact the disclosure of government finance reports. The aim is to assist both the central government and local governments in submitting accountability reports in the form of financial reports. These reports not only comply with regulations...
Proceedings Article

Optimizing Financial Performance through Enhanced Accountability, Integrity, and Competence: A Moderation Analysis in Local Government Settings

Dorika Naa
The significance of accountability and integrity in organizational management has become a primary focus in the context of business and finance. These two concepts not only reflect the core values of good governance principles but also have a significant impact on the financial performance of an organization....
Proceedings Article

Assessing the Impact of Entrepreneurial Marketing on Culinary SMEs’ Performance in Sorong City

Yurlina Christiana
This research aims to assess the impact of entrepreneurial marketing on the performance of Culinary Small and Medium Enterprises (SMEs) in Sorong City, West Papua Province, Indonesia. Focusing on proactiveness, opportunity focus, considered risk-taking, innovation, and resource leverage as dimensions...
Proceedings Article

The Influence of Work Environment, Leadership, and Compensation on Employee Performance

Prajapati Utomo
The Mayor’s Office in Makassar served as the site of this investigation. Using a saturated technique, the full population—75 employees of the Makassar Mayor’s Office—was taken into consideration to determine the sample. Questionnaires and document studies were the approaches utilized to obtain data....
Proceedings Article

Work Environment Mediates the Influence of Workload and Career Development on Intention to Leave

Frengky Kambuaya
Employee turnover in the banking sector, especially at Bank BNI Sorong City Branch, is a serious concern because of its impact on organizational stability and service quality. This research aims to understand the factors that influence the employee turnover rate in the branch. Observations and data show...
Proceedings Article

Economic Activities, Energy Consumption, and Environmental Quality in Indonesia towards a Green Economy

Nur Dwiana Sari Saudi, Amanus Khalifah Fil’ardy, Retno Fitrianti, Fitriwati Djam’an, Muhammad Ashary Anshar
This study aimed to analyze the determinants that affect Environmental Quality in Indonesia. The independent variables in this study were Gross Domestic Product, Population, and Energy Consumption. Meanwhile, the dependent variable in this study was the Environmental Quality Index (EQI). The data utilized...
Proceedings Article

The Impact of Job Placement and Workload on Employee Motivation at Bringin Gigantara Indonesia Makassar Branch Office

Ardiansyah Halim, Rezki Arianty Akob, Niswahilma
This study aims to look at the impact of job placement and workload on employee motivation at Bringin Gigantara Indonesia Makassar Branch Office. The sample of this study consisted of 83 employees who worked at the PT. Bringin Gigantara Indonesia Office of the Makassar Branch. The research method used...
Proceedings Article

Determinants of Private Investment In Indonesia: An Error Correction Model Approach

Retno Fitrianti, Sri Undai Nurbayani, Nur Dwiana Sari Saudi, Fitriwati Djam’an, Muhammad Fadel Dwi Makmur
The objective of this study is to examine the impact of independent variables on dependent variables over both the short and long term. The study examines interest rates, government spending, and risk as independent variables, with investment as the dependent variable. The analysis utilized time series...
Proceedings Article

Nexus Conscientiousness on Employee Performance

Ulfa Hidayati, Rulyana Ramadhani
Organizational Citizenship Behavior (OCB) is a scientific exploration delving into the behaviors encompassing willingness, sincerity, and actions aligned with job and organizational success. Despite its profound implications, OCB remains underappreciated by the broader society, finding recognition primarily...
Proceedings Article

Echoes of Efficiency: The Role of Work Experience in Amplifying the Effects of Team Collaboration and Communication on Job Effectiveness

Yulinda Mosso
This research aims to investigate the influence of the Collaboration and Communication Team on Work Effectiveness at the Sorong City Inspectorate Office. The research method used was a survey by distributing questionnaires to 89 respondents who were employees within the Sorong City Government. Data were...
Proceedings Article

The Effect of Compensation and Job Stress on Work Productivity Using Employee Job Satisfaction as an Intervening Variable (Study on Regional Revenue Agency of South Sulawesi Province)

Hasvia Nabila, Sitti Haerani, Muhammad Ismail
The study’s purpose is as follows: (1) Examining the relationship between wage and employee job satisfaction. (2) Investigating the relationship between work stress and employee job satisfaction. (3) Examining how compensation influences employee job productivity. (4) Understanding how work stress affects...
Proceedings Article

The Development Strategy of Freshwater Lobster Business as a Coastal Economic Strengthener

Sanusi Fattah, Muhammad Agung Ady Mangilep, Nurwahidah Nurwahidah, Fitriwati Djam’an, Julius Jilbert, Daniella Cynthia Sampepajung
The cultivation of freshwater lobsters stands out as a promising alternative for fostering economic growth in the southern coastal region of Sulawesi Island. This research endeavors to scrutinize both the internal and external factors influencing the development of freshwater lobsters, aiming to identify...
Proceedings Article

The impact of social capital on corporate operations through financial literacy, financial inclusion and financial intermediation and mediation

Viden Wara Aspadiah, Grace T. Pontoh, Irdam Ferdiansah
This research aims to test and analyze the influence of social capital on company performance with financial literacy, financial inclusion and financial intermediation as mediation. This research was carried out in Kendari City with a sample size of 101 MSMEs. This research uses primary data, the data...
Proceedings Article

Performance Analysis of Regional Financial Information Systems with Delone and Mclean and Task Technology Fit Perspectives

Grace T. Pontoh, Najmuddin, Darmawati
This research makes use of the model developed by Delone and McLean in conjunction with the task technology fit to provide an explanation for the effectiveness of regional financial information systems within the context of local government. The purpose of this research is to investigate how the quality...
Proceedings Article

The Effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a Moderation Variable

Andi Indah Deliyanti, Amiruddin, Syamsuddin
This research aims to test and analyze the effect of Dividend Policy, Capital Structure and Audit Committee on Profit Management with Profitability as a moderating variable. The object of this research is mining companies listed on the Indonesia Stock Exchange (BEI) in 2018–2022. The sample was determined...
Proceedings Article

The Influence of Self-Efficacy and Work Environment on Employee Performance Through Employee Job Satisfaction

Rido Hermawan
This research aims to determine the influence of self-efficacy and work environment on performance through job satisfaction in Service Units in Makassar City. The research method used is quantitative research. The number of samples in this study was 100 person. The data collection techniques used in...
Proceedings Article

The Effect of Information Asymmetry, Investment Opportunity Set, and Corporate Social Responsibility on Earnings Quality

Muhammad Arif Wiratama Fattah, Mediaty, Asri Usman
Earnings quality is the quality of a public company’s earning data, which can provide information about the extent to wich earnings influence decision-making and which investors can use to evaluate the company. There are several factors that affect earnings quality, including information asymmetry, investment...
Proceedings Article

The Impact of Sustainability Report Disclosure on Financial Performance and Firm Value: A Moderation Analysis with Good Corporate Governance

George Valery Dase, Yohanis Rura, Grace T. Pontoh
This research aims to test and analyze the effect of disclosure of sustainability reports on financial performance and firm value with good corporate governance as a moderating variable. The object of this research is state-owned companies from various sectors listed on the Indonesia Stock Exchange (BEI)...
Proceedings Article

The Influence of Financial Leverage, Information Asymmetry, and Profitability on Income Smoothing with Good Corporate Governance as a Moderation Variable

Muhammad Satria, Amiruddin, Syarifuddin Rasyid
“This study aims to examine the effects of financial leverage, information asymmetry, and profitability on income smoothing, and how the effects of financial leverage, information asymmetry, and profitability on income smoothing are moderated by good corporate governance. The sample in this study is...
Proceedings Article

Performance Improvement Strategies for A Public Company: A Case Study of PT Hutama Karya (Persero)

Arif Rahman
This research focuses on formulating strategies to enhance the performance of PT Hutama Karya (Persero) (HK). Through interviews with three managerial informants, representing diverse fields within HK, a SWOT analysis was conducted to identify internal strengths and weaknesses, as well as external threats...
Proceedings Article

The Influence of Due Professional Care, Professional Skepticism, and Role Overload on Audit Quality with Emotional Intelligence as a Moderation Variable

Radiatul, Amiruddin, Nadhirah
This research aims to test and analyze the influence of due professional care, professional skepticism, and role overload on audit quality with emotional intelligence as a moderating variable. The research was conducted at the Selayar Islands Regency Inspectorate with a sample size of 44 employees. This...
Proceedings Article

Regional Economics Competitive Analysis of West Sulawesi Province

Sri Undai Nurbayani, Fitriwati Djam’an, Arhab Bhirawidha
This study aims to determine which sectors have competitive advantages in the economy of West Sulawesi Province based on Shift Share analysis and Klassen Typology and to analyze the regional specialization of West Sulawesi Province with Regional Specialization Index analysis. The data used in this study...
Proceedings Article

Performance of Village-Owned Enterprises: Community Empowerment and Training and Managerial Competence

Andi Ratna Sari Dewi, Gunawan Bata Ilyas, Heriyanti Mustafa
Village Funds are expected to boost economic growth and support efforts to expand employment opportunities, alleviate poverty, and reduce inequality. This study aims to analyze the effect of community empowerment and training on managerial competence and business performance in Bumdes Jeneponto Regency....
Proceedings Article

The Role of Colleague Support as an Intervening Variable in the Influence of Leadership Style on OCB at PT Mandala Finance Makassar

Rulyana Ramadhani, Ulfa Hidayati
This study seeks to explore the impact of Leadership Style, Colleague Support, and Organizational Citizenship Behavior (OCB) within PT Mandala Finance Makassar. Employing a survey method, questionnaires were distributed to 60 participants within the company. Analysis of the data using the AMOS program...