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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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....

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....

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...

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...

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...

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...

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...

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,...

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...

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,...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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....

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...

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....

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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)...

“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...

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...

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...

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...

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....

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...