All the articles in this proceedings volume were presented at the 9th International Conference in Accounting, Management, and Economics (ICAME-2023), held on October 29–31, 2024, in Makassar, South Sulawesi, Indonesia. Each article underwent peer review by the Reviewer Committee and received approval...

Tourism has a very important role in encouraging and accelerating a nation’s economic development. Output of goods and services can increase due to tourism activities that can create investment demand and consumption demand. It eventually results in a rise in the output of goods and services in Indonesia...

This study presents a scientometric and bibliometric analysis to identify and examine research trends in green management and bonds. By utilizing a comprehensive dataset of scholarly articles from reputable journals and conference proceedings, the authors apply scientometric and bibliometric techniques...

This study explores the relationship between audit quality and public sector performance through a systematic literature review. By analyzing 15 studies from 309 identified articles, the research uncovers key factors influencing audit effectiveness and public sector performance: technology, stakeholder...

This study aims to examine the role of the blue economy in promoting local economic growth in coastal areas of Indonesia. Using secondary data from 2013-2022, this study employs multiple regression analysis to evaluate the impact of maritime sectors, namely fisheries, marine tourism, sea transportation,...

The fishing of skipjack tuna (Katsuwonus pelamis) in the Flores Sea, Bulukumba Regency is currently conducted on an open-access basis. The majority of fishermen engage in the practice of catching fish without restriction, it is therefore imperative to gain an understanding of the biological aspects of...

Human resources (HR) are a critical component in any organization or company, serving as the driving force behind achieving organizational goals. Whether in the trade or service sectors, the success of an organization depends on its ability to operate effectively and efficiently to meet its objectives....

This study investigates the role of green carbon—the carbon stored in natural ecosystems such as tropical forests and peatlands—in climate change mitigation in the Asia-Pacific region. These ecosystems serve as significant carbon sinks, offering substantial potential to offset emissions and contribute...

Income inequality remains a pressing issue in Indonesia, particularly in urban areas, despite notable economic growth. This study examines how democracy moderates the relationship between economic growth and income inequality in Indonesia’s urban context. Using panel data from 33 provinces between 2014...

This study aims to analyze the effect of work discipline and employee performance based on Green Management on the performance allowance policy system. This study uses a quantitative design with a survey approach to analyze the effect of work discipline and employee performance based on Green Management...

Environmental degradation has become an important concern in this era. It is a major threat to human survival which includes climate change, pollution, habitat destruction, and the destruction of nature. The use of plastic has a huge impact on environmental damage. Indonesia itself has been facing problems...

This study analyses the relationship between inflation, investment, and exchange rates on Indonesia’s rubber exports. The research adopts a quantitative approach, utilising secondary data from 2015 to 2023. The findings reveal a positive correlation between inflation and rubber exports, where rising...

This study analyses the determinants of private investment in five ASEAN countries, namely Indonesia, the Philippines, Malaysia, Thailand and Vietnam. This study incorporates corruption perception index variables that are rarely analysed comprehensively in the ASEAN context, especially in Indonesia,...

This study examines the impact of green economy policies on carbon emission reduction in the transportation sector of South Sulawesi, Indonesia. Using a qualitative case study approach, the research explores the implementation and perceived effects of key policies introduced since 2015, including the...

Specifically, the purpose of this research is to provide answers to concerns regarding the impact of workload and work environment on the performance of employees at the J&T Express Mamuju branch. The methodology of study that is utilized is known as quantitative research. The method of sampling...

This study comprehensively analyzes the effect of GRDP per capita and Human Development Index (HDI) on income inequality in six provinces in Sulawesi Island during the period 2010-2023, using a panel data approach with the Random Effect Model (REM) method. The results show that GRDP per capita has a...

Economic growth is an important indicator that reflects the progress of the development of a region. Investment and technology are important factors in economic growth. This study aims to analyze the influence of investment and technology on economic growth in Sulawesi. The data analysis in this study...

This study aims to analyze the effect of investment and unemployment rates on economic growth in 10 provinces in Indonesia during the period of 2013-2022. The research employs a panel data regression method with a fixed effect model to examine the partial and simultaneous effects between the independent...

The global shift towards a green economy presents a significant challenge for developing nations heavily reliant on coal as a primary energy source. While coal consumption drives economic growth, especially in emerging economies, it also poses substantial environmental risks, notably in the form of increased...

This study aims to examine the impact of inflation and interest rates on economic growth in Indonesia. The research focuses on three key variables: inflation, the BI rate (Bank Indonesia’s benchmark interest rate), and constant Gross Regional Domestic Product (GRDP) data from 2000 to 2023. The data were...

These days, the development of tourist places worldwide—including Tana Toraja, Indonesia—has a strong emphasis on sustainable tourism. But in order to address the environmental and economic challenges, initiatives that promote sustainable tourism must be put into place. Green financial management provides...

Bukalapak is the second marketplace operating in Indonesia in 2010 and is the work of local children. Competition in the marketpalce field is very tight especially the incessant foreign marketpalce such as, shopee, lazada etc. to expand to Indonesia. Therefore the purpose of this study is to make a SWOT...

Traffic congestion in Makassar City has become a critical issue, significantly impacting various aspects of urban life, particularly the local economy. This study aims to quantitatively assess the economic effects of traffic congestion, focusing on time loss, fuel costs, health expenses, and vehicle...

This study investigates the relationship between employee engagement and workplace safety on worker retention in the seaweed farming industry of South Sulawesi, Indonesia, while controlling for education level, age, and experience in seaweed farming. The objective is to identify key factors that influence...

This study explores the impact of governance quality on economic growth in developed and developing countries. Good governance, which includes democracy, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption, plays a crucial role in creating a conducive...

The role of investment critical driving economic growth, which in turn creates jobs for the labor force. The interconnectedness of investment, economic growth and labor force forms the basis of economic prosperity, as investment drives productivity and innovation, economic growth creates wealth, and...

The objective of this study is to delineate innovative promotional strategies that employ the use of Canva booklets. This research employs a qualitative methodology with a practice-based approach. The primary data for this research were collected from the proprietors and customers of the Up Fresh Store...

This study examines the implementation of the blue economy concept and strategies for marine resource management aimed at sustainability in the coastal areas of North Maluku Province. Through a qualitative approach involving in-depth interviews, field observations, and document analysis, the research...

This research aims to analyze the implementation of green economy through low carbon development in West Sulawesi Province. This province faces significant challenges related to climate change and environmental degradation, which require sustainable development strategies. Using a qualitative approach,...

This study evaluates the impact of blue economy implementation on the growth of the maritime sector in five developing Southeast Asian countries, namely Indonesia, Malaysia, Vietnam, Thailand, and the Philippines, during the period 2018-2022. Employing a panel data regression model, the study examines...

This study examines the strategic role of organizational culture in mediating the relationship between leadership and employee performance in multinational corporations (MNCs). Employing a quantitative approach, data were gathered from 100 employees across different sectors. The results of structural...

This study investigates the mediating function of organizational commitment (Org_COMM) in the association between personality traits (Pers_TRA) and employee performance (Emp_PERF) in the realm of higher education. A survey was executed at a Faculty of Medicine utilizing a Likert-scale questionnaire to...

Global efforts to achieve the Sustainable Development Goals (SDGs) have resulted in a shift in business trends that focus on sustainability issues. Environmental, Social, and Governance (ESG) is one of the principles or business practices that can support the sustainability of a company. This study aims...

This research focused on the importance of financial literacy on business performance and sustainability, encompassing the quality produced by business owners, the quantity of tasks completed, timeliness in running the business, effectiveness in resource use, independence in managing the business, and...

This research aims to analyze the impact of issuing green bonds and blue bonds on the financing of sustainability projects and the financial stability of state-owned enterprises (SOEs) in Indonesia. Green bonds are used to finance environmentally friendly projects, while blue bonds focus on the conservation...

This study explores the key determinants influencing eco-friendly apparel purchases, focusing on the role of green marketing in the garment industry. The increasing global demand for sustainable fashion highlights the critical need for companies to understand the factors driving consumer behaviour towards...

The Environmental degradation and climate change are currently major challenges in the pursuit of sustainable economic growth. The green economy can serve as a key solution to address these challenges. This study aims to assess the progress of green economy implementation through the clustering of provinces...

Background Corporate environmental reporting has grown in importance in the context of corporate social responsibility and sustainability. Transparent reporting is expected to benefit long-term firm value. Nonetheless, the relationship between environmental reporting and firm value still requires a deeper...

This research aimed to formulate marketing strategies that could be used to increase sales at the Eat Ramen restaurant. The study combined qualitative and quantitative approaches to explain the appropriate marketing strategies for boosting sales at Eat Ramen. The qualitative approach was used to understand...

In addition to analyzing the moderating effect of profitability, this study aims to investigate the relationship between dividend policy and the valuation of companies in Indonesia’s consumer cyclical sector. In reaction to changes in economic cycles and consumption patterns, the consumer cyclicals sector...

Audit attention to financial reports in both the government and private sectors. This learning is targeted at testing each variable that has been chosen as the theme and topic of the learning that will be carried out. This learning uses quantitative techniques using Structural Equation Modeling (SEM)...

This research evaluates the impact of the PLN Mobile application, digital invoice system and shunttrip technology on the effectiveness of paying electricity bills. Using quantitative methodology, data was collected through questionnaires distributed to 100 PLN mobile application users. Data analysis...

This study aims to ascertain how people’s propensity to use the Teman Bus app in Makassar is influenced by perceived benefits, ease of use, risk, and trust. The use of technology in public transportation is expected to increase accessibility and user comfort. People’s propensity to use an application...

Tokopedia is the e-commerce platform that will be covered in this study. This study aims to determine the ways in which digital marketing and brand image impact consumer decisions while making purchases (case study on tokopedia users). Questionnaires or sheets of questions are distributed to respondents...

The main problem often faced by financial institutions engaged in credit business such as savings and loan cooperatives are maintaining the level of non-performing loan at its ideal ratio. Mekar Kasih Credit Union is a cooperative engaged in savings and loan business domiciled in Makassar, South Sulawesi....

This research aims to determine the development of electric vehicles in Indonesia, the impact of using electric vehicle, and explore how electric vehicle innovation can be a major driver in realizing a green economy and sustainable development in Indonesia. By understanding this role of innovation, it...

This study investigates the influence of Marketing 5.0 factors, including convenience, trust, and security, on hotel room purchasing decisions through the Traveloka platform, focusing on the Four Points by Sheraton Hotel in Makassar. A quantitative approach was employed, with data collected from 120...

The study investigates the impact of price, product quality, and word-of-mouth communication on the purchasing decisions of broiler chickens at Sungguminasa Gowa Market, a traditional market in Indonesia. Using a quantitative research method, data were collected from 100 respondents who had experience...

The development of innovations in the One-Stop Single Administration System (SAMSAT) has a crucial role in improving motor vehicle tax collectibility in Indonesia. This study explores how the application of information technology, such as e-SAMSAT and Mobile SAMSAT services, facilitates the process of...

This study investigates the influence of green marketing strategies, environmental awareness, and brand credibility on consumer purchasing behaviour towards plastic waste-generating products in Indonesia. Using a quantitative approach, data were collected from 200 respondents through a structured survey,...

This research aims to analyze various implementations of the green economy in the economic sector and its aspects as an effort to achieve sustainable synergy of the green economy within Indonesia’s economy. The study uses a descriptive qualitative method, with data collection techniques utilizing literature...

This study aims to analyze the role of entrepreneurial orientation and sustainable business strategy in shaping competitive advantage and how competitive advantage mediates the relationship between these factors and sustainable business performance in MSMEs in Makassar City. Given the growing importance...

This research aims to analyze the factors that influence the success of halal certification in achieving consumer satisfaction, with a focus on Product Quality, Management Commitment to Halal, and Awareness and Knowledge, as well as the moderating role of Consumer Trust. This research uses quantitative...

Audit quality is a crucial factor in ensuring the reliability of financial statements and building public trust in the information provided by the company. This study aims to investigate the relationship between professional ethics, professional qualification level, and continuing professional development...

This study explores the implementation of Green Economy at PT Perkebunan Nusantara XIV, located in Burau District, East Luwu Regency. The main objective of this study is to identify how Green Economy is implemented in the company and the factors that support or hinder its implementation. The method used...

This study examines the impact of strategic management practices, the adoption of green economy principles, and environmental awareness on the sustainability performance of start-ups in Indonesia. As sustainability becomes a critical priority for businesses worldwide, this research seeks to understand...

This study investigates the combined impact of fossil fuel subsidies, foreign direct investment (FDI), and GDP per capita on renewable energy consumption in Southeast Asian countries, focusing on Indonesia, Vietnam, Malaysia, and Thailand. By employing panel data regression analysis from 2017 to 2022,...

This study aims to assess supplier performance within the context of business sustainability, with a particular focus on the dried sea cucumber supply chain at CV. Air Maritim Nusantara. A quantitative approach was employed, incorporating document analysis, surveys, and interviews with key stakeholders...

This study aims to analyze the application of the green economy concept by Micro, Small, and Medium Enterprises (MSMEs) in the Ke’te Kesu tourist area, North Toraja Regency, and how this application supports economic and environmental sustainability. This research used a qualitative approach through...

The development of technology and the Covid-19 pandemic have caused many organizations to adapt, especially in the way their employees work so that these workers do not need to come to the office to carry out their duties. Many organizations in the world, especially private companies, have used this...

This study investigates the socio’economic and psychological factors influencing the adoption of sustainable fishing practices among 181 fishermen in South Sulawesi, Indonesia. A cross’sectional survey design was employed, with data analysed using multiple regression analysis. The findings reveal that...

This paper explores the feasibility of implementing Blue-Green economic models within the ecotourism sector in Eastern Indonesia, with a focus on local wisdom and sustainable development practices. By integrating the principles of Blue-Green Economics, which emphasize the synergy between marine (blue)...

This research aims to analyze the influence of motivation, job satisfaction, and organizational culture on the effectiveness of taxpayer supervision at KPP Pratama South Makassar. Effective supervision plays a crucial role in ensuring tax compliance and increasing state revenue. Using a quantitative...

The global shift towards sustainability has prompted new opportunities for integrating Renewable Energy Certificates (REC) with temporary electricity services. This study investigates the effectiveness of bundling REC with temporary power solutions through cross-selling and branding strategies, focusing...

This research examines the impact of role stress and time budget pressure on auditor performance, particularly within public sector institutions. Both role stress and time budget pressure are prevalent external stressors faced by auditors, with the potential to either improve or hinder performance depending...

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia has been very good for several years, this is certainly the spirit of entrepreneurship by the community today. MSMEs are also one that affects the economic level of a region in particular and a country in general. In this study,...

This investigation seeks to explore the relationship between work experience and employee performance within the Regional Disaster Management Agency Office of Selayar Islands Regency. The methodological framework employed in this study is a quantitative paradigm. Data were collected utilizing a questionnaire...

Waste management has emerged as a global concern across several developing countries, including Indonesia. Makassar, one of the big cities in Indonesia, is encountering difficulties in controlling plastic waste. This study seeks to examine the dynamics of plastic waste management at the Environmental...

This study investigates the influence of Moment of Truth (MoT) and User-Friendliness (UF) on Repeat Purchase Intentions (RPI) within the context of eco-friendly digital transformation on Shopee, a leading e-commerce platform in Southeast Asia. Grounded in the Technology Acceptance Model (TAM) and Theory...

This study examines the influence of training and motivation on employee performance at the General Election Commission (KPU) Makassar City. The objective was to evaluate the impact of these two key factors in enhancing employee effectiveness, particularly in managing electoral processes. Using a quantitative...

This study explores trends in tax evasion and enforcement through bibliometric analysis, identifying key topics in global tax literature over several decades. It finds that tax evasion, compliance, and avoidance are central themes, with significant attention on how individuals and companies minimize...

Blockchain technology has caused significant disruption across numerous industrial sectors, with accounting and auditing being among the most impacted fields. This study undertakes a systematic literature review (SLR) following PRISMA guidelines to thoroughly explore the current landscape and potential...

This study examines the role of social media marketing in green economy products from the perspective of Gen Z consumers, a generation increasingly concerned with environmental issues. In the context of rising sustainability awareness, social media has become an important platform for companies to promote...

This study investigates the role of human resource management (HRM) practices and green competencies in developing sustainable leadership, with employee engagement in sustainability as a mediating factor. As sustainability becomes a key driver in corporate strategy, developing leaders who can integrate...

This study investigates the use of blue and green economy in tourism development and sustainable marine resource management in Makassar. The use of blue economy focuses on coral reef protection and sustainable fisheries management, while green economy focuses on natural habitat conservation and pollution...

Tanjung Bira Beach tourism area is a unique characteristic in Indonesia. The existence of this beach, therefore, has not been well managed so that its potential cannot be maximized. The purpose of this study is to analyze the potential, weaknesses, opportunities, and threats in the management of Tanjung...

Suboptimal management of state assets, such as the large number of idle assets, is still one of the major challenges in efforts to increase state revenue in Indonesia. This study aims to analyze the effect of the Number of Idle Assets, Technological Progress, and Adequate Regulations on Increasing State...

In the context of increasing urgency towards environmental sustainability, Green Human Resource Management (GHRM) has emerged as a strategic approach to align HR practices with organizational sustainability goals. This research reviews the current literature on green HRM strategies and their impact on...

This study aims to identify the critical success factors that affect the effectiveness of strategic frameworks in enhancing the resilience and independence of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular focus on the role of digitalization. Data were gathered through interviews...

This study aims to analyze the influence of fisher organizations, financial institutions, extension services, and mentoring on the welfare of traditional capture fishermen in Mattirosompe District, Pinrang Regency, South Sulawesi. Fishermen in this area typically use simple equipment and small boats...

This study aims to analyse the impact of child marriage on household welfare in South Sulawesi based on a literature review. The phenomenon of child marriage in the region is correlated with various welfare indicators, including poverty, education, and access to health services. Data from Susenas 2022...

The government’s role is necessary through fiscal and monetary policies to stimulate the growth of output and national income, there by increasing economic growth towards societal welfare. This study aims to measure and analyze the effect of government expenditure, inflation, and interest rates on economic...

Sustainability-driven marketing has become increasingly crucial for small and medium-sized enterprises (SMEs) seeking to balance business growth with environmental responsibility. This study examines the impact of biospheric values and stakeholder pressures on strategic green marketing orientation (SGMO),...

This study aims to analyze the impacts and challenges of blue and green economy policies in supporting business sustainability in Makassar City, with a focus on marine resource management. The blue economy concept has brought significant changes in marine resource governance in Makassar City, especially...

This study aims to ascertain and examine the ways in which career path and employee salaries affect job engagement at PT. INKA Multi Solusi. This study was carried out by examining the connection between the elements of career path, compensation, and work engagement. This study used quantitative methods...

Puskop Kartika Hasanuddin Kodam XIV / Hsn experienced a decline in operating income/turnover in 2022 vs 2023, where the income of operations/turnover was a minus growth of -6%. The low income of operations/turnover was the main problem faced by Puskop Kartika Hasanuddin Kodam XIV / Hsn because the income...

The bio-based plastic industry, particularly the development of seaweed-based bioplastics, offers significant opportunities for sustainable development within the blue-green economy of South Sulawesi. This paper explores the untapped potential of bio-based plastics to address critical waste management...

This essay offers a thorough analysis of the literature on the subject of regional development banks’ (RDBs’) contribution to sustainability in Eastern Indonesia by integrating the blue and green economies. RDBs are essential financial intermediaries that can help finance eco-tourism, green agriculture,...

The blue economy is emerging as a key development concept and business model driving Indonesia’s new economy. It is expected to enhance economic growth, social welfare, and ecological sustainability. This study analyzes the role of the blue economy, particularly the fisheries sector, in increasing coastal...

The Inspectorate Office of Gowa District is the target of this research, which seeks to understand how factors like work environment and job stress affect performance as measured by job satisfaction. The methodology of this investigation is quantitative. All seventy-one individuals employed by the Gowa...

In order to meet sustainability targets and lessen the effects of climate change, the switch to renewable energy is becoming more and more crucial. In order to promote energy sustainability in Indonesia, PT PLN (Persero) ULP Sungguminasa has taken aggressive measures to boost the use of renewable energy,...

This study aims to analyze the effect of Operating Leverage and Financial Leverage on Firm Value through financial performance as an intervening variable in the food and beverage sub-sector on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with data...

This study aims to analyze two important aspects of Corporate Social Responsibility (CSR) disclosure in developing countries. First, this study explores how CSR impacts social and economic welfare in developing countries. The analysis shows that CSR programs positively contribute to improving the quality...

The increasing pressure that global brands face to become sustainable has made using renewable energy in their operations a competitive edge. This article examines Indonesia’s new find of 17 ocean energy sites with an estimated capacity of 60GW as an opportunity geostrategically for global brands in...

This article provides a systematic literature review (SLR) on the challenges faced by small and medium enterprises (SMEs) in adopting green marketing strategies. Green marketing refers to the promotion of products and services based on the environmental benefits, aligning business practices with sustainability...

Coffee shops are places to gather and relax while drinking coffee. One of the coffee shops in the southern city of Makassar that has a strategic place is Move Up with a vintage concept. This research was conducted at Move Up. The purpose of this study is to determine the internal and external factors...

This study aims to determine and analyze the effect of information technology (IT) application, internal control system (ICS), and Human Resource (HR) competency on the quality of local government financial reports (LKPD) at Banjarmasin City Regional Government Work Unit (SKPD). The IT application, internal...

This study aims to evaluate the following factors: price; advertising; brand awareness; and brand awareness’s effect on purchasing decisions. Additionally, it explores how brand awareness functions as a mediator in the relationship between price and decisions to buy as well as the relationship between...

Fiscal decentralization has been implemented in Indonesia for more than two decades. This study, based on the Leviathan theory of Brennan and Buchanan, examines the impact of fiscal decentralization on government size. The Leviathan theory states that decentralization can lessen the central government’s...

This study investigates the influence of Profitability, Liquidity, and Leverage on Tax Aggressiveness among firms listed in the LQ45 index on the Indonesia Stock Exchange, with Company Size as a moderating variable. The research examines the dynamics of financial performance and tax strategies within...