Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)

It is a privilege to have the opportunity to introduce the proceeding of the 2017 Mulawarman International Conference on Economics and Business (MICEB). The conference was held in Balikpapan, East Kalimantan, Indonesia on the 17 – 19 October 2017, organised by the Faculty of Economics and Business Mulawarman University.

The conference received 115 submissions, among them 42 are selected to be published in this proceeding. The papers were divided into four main sections, namely; economics, management, accounting and Islamic economics and business. MICEB 2017 provides a strategic platform to facilitate the exchange of leading ideas for an effective advancement of knowledge in economics and business. In addition to the paper presentation, four prominent guest speakers were invited to share their research and knowledge. The invited speakers are Dr. Jeremy Clark from the University of Canterbury, New Zealand, Dr. David Carter from the University of Canberra, Australia, Prof. Worawet Suwanrada from Chulalongkorn University, Thailand and Prof. Enos Tangke Arung from Mulawarman University, Indonesia.

Our sincere thank to all reviewers and editors who had devoted their valuable time for this proceeding and also to Atlantis Press for assisting us in preparing this proceeding. Also, our gratitude to all MICEB committee members, contributors, and sponsors for their tremendous contributions and works. Finally, we are grateful and thank all the authors for their contributions to this proceeding.

Conference Chair