Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
283 articles
Proceedings Article
The Influence of Leadership, Compensation and Work Environment on Employee Performance (Study of BPJSTK Papua)
Abd. Karman, Isra Isra, M. Anang Firdaus
Changes in leadership at BPJSTK Papua have occurred rapidly, affecting 17 districts/cities with a limited workforce of 22 employees. The ability to maintain optimal employee performance in such conditions raises concerns. This research aims to explore the extent to which leadership, compensation, and...
Proceedings Article
The Effect of Local Government Size and Capital Expenditure on Local Government Financial Performance
Muzzammil Ihza Mahendra, Asri Usman, Amiruddin Junus
This study aims to test and analyse the effect of local government size and capital expenditure on local government financial performance in Bantaeng Regency for the period 2019 - 2023. The object of this research is the financial performance of the Bantaeng Regency local government in the 2019-2023...
Proceedings Article
Analysis Of Supplier Selection Prioritization Strategy Using The Analytical Hierarchy Process (AHP) Method
(A Case Study PT. Dari Timur Indonesia)
Zaskia Dwi Hanifa, A. Ainun Jariyah, Sanusi Fattah
This study evaluates the economic feasibility of applying the Analytical Hierarchy Process (AHP) for the supplier selection process at PT. Dari Timur Indonesia, a company engaged in the production of woven fabric products. The AHP method aids decision-makers in prioritizing suppliers by considering various...
Proceedings Article
A Bibliometric Analysis of Islamic Banking’s Contribution to Sustainable Development
Fadly Yashari Soumena, Muhammad Amri, Sanusi Fattah, Munawwarah S. Mubarak
This research presents a bibliometric analysis of the contributions of Islamic banking to sustainable development, focusing on academic publications over the last decade (2014-2024). Using VOSviewer and Biblioshiny, the research identifies key trends, influential publications, authors, institutions,...
Proceedings Article
Determinants of Investment Decisions in Capital Markets with Trust as a Moderator
Sabrina Sabrina, Haliah Haliah, Muh. Irdam Ferdiansah
This study aims to examine the influence of social media influencers, risk perception, and return expectations on investment decisions in the capital market, with trust as a moderating variable. This study uses a quantitative approach with primary data obtained through purposive sampling technique, involving...
Proceedings Article
Digging Into Economic Dynamics In South Sulawesi: Wagner’s Law To Keynes’ Hypothesis
Indraswati Tri Abdi Reviane, Abdul Hamid Paddu, Nur Dwiana Sari Saudi, Fitriwati Djam’an, Mirzalina Zaenal
The relationship between government expenditure and economic growth has been a subject of ongoing debate in economics, particularly in the context of regional development in Indonesia. This study aims to analyze the causal relationship between government spending and regional economic growth in South...
Proceedings Article
Transformation of the Economic Structure of Makassar City Over Three Decades
Fitriwati Djam’an, Hamid Paddu, Indraswati Tri Abdi Reviane, Nurdwiana Sari Saudi, Mirzalina Zaenal
This study analyzes the economic structural transformation of Makassar City over the past three decades, focusing on the shifts from primary sectors, such as agriculture, to secondary and tertiary sectors, including manufacturing, construction, and services. Using Location Quotient (LQ), Shift Share...
Proceedings Article
The Impact of Using the Quick Response Code Indonesian Standard (QRIS) on The Income of Micro Small and Medium-Sized Enterprises (MSMEs) in Pangkep District
Wahyu Anugrah Manippi, Andi Amri, Elsa Cendra Kasih
This research was conducted in Pangkep Regency. This study aimed to determine the impact of using the Quick Response Code Indonesian Standard (QRIS) on the income of MSMEs in Pangkep Regency. The data analysis method used in this research is the quantitative method. The sample in the study was 40 respondents,...
Proceedings Article
Exposing the Crucial Drivers of Employee Engagement in Makassar City: Are They the Key to Unlocking Peak Performance?
Rasya Islami Dwi Julitha, Muhammad Syafi’i A. Basalamah, Muh. Haerdiansyah Syahnur
Employee engagement has long been recognized as a critical phenomenon that underpins the functioning and performance of companies. This study delves into the factors influencing employee engagement within one of the creative industries in Makassar City. The research investigates the impact of vigor,...
Proceedings Article
SWOT Analysis of Creative Bouquet Business Development
Rahmadani Rahmadani
This study focuses on analyzing the growth of the creative bouquet business at Bouqetcru Flower Shop (MSME) in Makassar City through a SWOT analysis framework. The results reveal that the total score for internal factors is 3.58, while the total score for external factors is 3.73, positioning the business...
Proceedings Article
Post-Conflict Celebrity Endorsement: Its Influence On Brand Image And Consumer Purchase Decisions
Nirwana Nirwana, Maat Pono, Musran Munizu
When a celebrity influencer is involved in a conflict or controversy, it can affect consumers’ perceptions of the endorsement. The source credibility theory explains that the credibility of the information source, in this case, the influencer, influences the persuasiveness of the message. Conflict or...
Proceedings Article
Human Capital in Managing Workload and Work Stress on Employee Performance in An Organization
Azfira Nurilla Saharani, Idayanti Nursyamsi, Wahda Wahda
This research seeks to comprehensively examine the impact of workload and work-related stress on employee performance at PT Sinar Galesong Mandiri. Employing a quantitative methodology, data were gathered through the distribution of questionnaires to a sample of 80 respondents, who also constitute the...
Proceedings Article
Earnings Power and Dividend Strategies: An Empirical Investigation of Their Joint Impact on Stock Prices in the Manufacturing Industry
Indramaja Tamigau Sambel
This study investigates the effect of Dividend Per Share (DPS) and Earnings Per Share (EPS) on stock prices in the manufacturing sector of companies listed on the Indonesia Stock Exchange (IDX) in 2021. Employing a quantitative approach, multiple linear regression analysis was used to examine the relationships...
Proceedings Article
The Impact of Environmental Degradation on The Socio-Economic Conditions of Coastal Communities in Palopo City
Rahmatang Rahmatang
This study aims to explore the impact of environmental degradation on coastal communities, focusing on socio-economic conditions in Palopo City. Using a qualitative descriptive approach, this study was conducted through field methods (field research). To collect objective data, researchers applied observation,...
Proceedings Article
Analysis of the Influence of Soft Skills, Hard Skills, and Motivation on Auditor Performance at the Buton DPRD Secretariat
Wa Ode Hartia, Sanusi Fattah
This study aims to determine the effect of soft skills, hard skills and motivation on the performance of auditors in the Inspectorate of South Sulawesi Province both simultaneously. This type of research is a quantitative research. Data collection uses questionnaires and documentation. The sample taken...
Proceedings Article
The Influence of Entrepreneurship Literacy Education on the Success of SMEs in Makassar: Implications for a Green Economy through Human Capital and Social Capital
Nurmila Nurmila
This study aims to investigate the influence of family entrepreneurship literacy education on the success of SMEs in Makassar City and examine the moderating roles of human capital and social capital in this relationship. Entrepreneurship literacy education plays an important role in equipping SME actors...
Proceedings Article
Understanding the Drivers of Green Product Purchase Intentions: An Application of the Theory of Planned Behavior in a Developing Country Context
Rasmidin Rasmidin
The increasing awareness of environmental sustainability has led to the growth of green product marketing worldwide. This study investigates the influence of attitude, subjective norms, and perceived behavioral control on purchasing decisions for green products among undergraduate students in Makassar,...
Proceedings Article
Impact of Customer Experiences, Atmosphere Café And Social Media On E-Wom
(Study At The Makassar Coffee Cafe Institute)
Khaeril Khaeril, Nursyamsi Nursyamsi, Nurul Qadriah Hatta, Irviani Maretta, Happy Nesya Maharani, Alim Lutfi
Research aims to determine and analyze the influence of customer experiences, café atmosphere, social media marketing on consumer e-Wom at the Makassar Café Coffee Institute. Research method applied Was a quantitative research method. The number of respondents obtained using a sampling technique using...
Proceedings Article
“The Impact of Foreign Direct Investment on Welfare in ASEAN: Does Environmental Degradation and Corruption Matter?”
Ripa Fajarina Laming, Abdul Hamid Paddu, Indraswati Tri Abdi Reviane, Hamrullah Hamrullah
This study investigates the impact of Foreign Direct Investment (FDI) on welfare in ASEAN countries, with a focus on environmental degradation as a mediating variable and corruption as a moderating variable. Using panel data from seven ASEAN countries over the period 2012-2023, this research analyzes...
Proceedings Article
The Influence of Institutional Ownership, Capital Intensity and Transfer Pricing on Tax Avoidance with Good Corporate Governance as a Moderating Variable
Anugrah Janide, Nirwana Nirwana, Andi Kusumawati
This study aims to examine the effect of institutional ownership, capital intensity and transfer pricing on tax avoidance with good corporate governance as a moderating variable. The sample in this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with a total...
Proceedings Article
Strategies for Reducing Unemployment Among Youth
Sustainable Solutions for Economic Growth
Meldilianus Nabas J. Lenas, Rahmatia Rahmatia, Muhammad Yusri Zamhuri, Hamrullah Hamrullah
Youth unemployment has become one of the main challenges for developing countries, including Indonesia. In a dynamic global economy era, the need to create a sustainable unemployment alleviation strategy is even more urgent. This article uses the Systematic Literature Review (SLR) approach to identify...
Proceedings Article
The Moderation Capability of Corporate Social Responsibility on the Influence of Return on Asset and Debt to Equity Ratio on Price Book to Value
Novi Herman Sada
This research aims to learn about the effects of the variable Corporate Social Responsibility (CSR) on the profitability of businesses that are measured by Return On Asset (ROA) and leverage that is analyzed by Debt to Equity Ratio (DER) on the profitability of businesses that are determined by Price...
Proceedings Article
Analysis of Proportion of Cash Availability and Proportion of Profitability on Financial Performance in Saving and Loan Cooperatives in West Sulawesi Province
Muh. Rezky Naim
The study addressed the following issues: “How to Analyze Financial Performance in Saving and Loan Cooperatives in West Sulawesi using Cash Availability Proportion and Profitability Proportion.
The focus of this research is the financial reporting of the Savings and Loan Cooperative in West...
Proceedings Article
Maximizing Sustainability Reporting: The Role of Shareholder Engagement and Sustanability Training
Alfian Alfian, Mahda Ismi
This study investigates the role of shareholder engagement, proxied by institutional and managerial ownership, and sustainability training in maximizing the extent of sustainability report disclosure. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) between 2020...
Proceedings Article
Analysis of The Relationship Between Financial Literacy and Financial Capability with Green Financial Practices as A Mediating Variable in Manufacturing Sector MSMEs in South Sulawesi Province
Andi Amri, Muhammad Yunus Amar, Mursalim Nohong, Narto Irawan Otoluwa
This study examines the simultaneous impact of digital wallet usage and financial literacy on the financial management behavior of students in the Management Study Program at the Faculty of Economics and Business, Maros Muslim University. Using a quantitative approach, data were collected from 150 students...
Proceedings Article
The Influence of Digital Wallet Adoption and Financial Literacy on Financial Management Among Students at the Faculty of Economics, Maros Muslim University
Helen Dias Andhini, Fitri Ayu
This research was conducted at Maros Muslim University. This study aimed to determine the impact of using digital wallets and financial literacy on the financial management of students of the Faculty of Economics and Business, Maros Muslim University. The data analysis method used in this research is...
Proceedings Article
The Role Of Monitoring As A Moderating Variable Of Budgetary Slack Factors
Dianita Verawati, Alimuddin Alimuddin, Syarifuddin Rasyid
This research aiming fortest and analyze influence budget participation, budget politics and budget emphasis to budgetary slack and how monitoring moderates influence budget participation, budget politics and budget emphasis to budgetary slack at OPD Regency Majene. Type of research is quantitative using...
Proceedings Article
An Investigation of Unexpected Forms of Capital in Small and Medium Enterprises (SMEs)
Syahril Masri, Muhammad Idrus Taba, Wardhani Hakim
As the shift of economy towards knowledge and innovation, intellectual capital has become no less important than nowadays because it becomes one of key elements in creating value and sustainable business in facing global market challenges. This research focuses on investigating the interconnections between...
Proceedings Article
Towards Prosperity: Harnessing Infrastructure for Economic Growth
Awal Nopriyanto Bahasoan, Rahmatia Rahmatia, Muhammad Jibril Tajibu, Amanus Khalifah Fil’ardy Yunus
Infrastructure has a strategic role in facilitating economic growth, especially in developing regions. Through the Systematic Literature Review (SLR) approach with the PRISMA method, this study identifies the direct and indirect relationship between infrastructure development and economic growth. Adequate...
Proceedings Article
The Impact of Environmental Costs and Good Corporate Governance on Firm Value: A Systematic Review
Nurhalija Nurhalija, Mediaty Mediaty, Darwis Said
As it reflects a company’s performance and future prospects, firm value is very important to investors and other stakeholders. A good firm value indicates that the company has the ability to manage its operations effectively and efficiently. Companies must not only generate financial returns, but they...
Proceedings Article
Entrepreneurial Motivation as a Key Mediator: The Impact of Financial and Digital Literacy on MSMEs Performance
Kamaruddin Kamaruddin, Abdul Rahman Laba, Andi Aswan
Micro, small and medium enterprises (MSMEs) as an organization are required to have good performance. The aim of this research is to analyze the influence of financial literacy and digital business literacy on the performance of MSMEs through entrepreneurial motivation in Makassar City. Researchers choose...
Proceedings Article
Financial Technology Use On Students’ Consumer Behavior
Hasnita Hasnita, Syamsu Alam, Fauzi R. Rahim, Mursalim Nohong
This study aims to examine the relationship between the use of financial technology and student consumer behavior. The current investigation is classified as a quantitative descriptive study. A representative sample of the existing population of 35 respondents was selected to provide data through observation,...
Proceedings Article
The Implementation of E-Samsat and Its Socialization on Compliance with Motor Vehicle Tax Payments
Muhammad Nordiansyah, Polina Nalistia Irawan
This study examines how E-Samsat’s implementation and socialization have affected motor vehicle tax compliance. E-Samsat as part of the implementation of e-government, is a digital technology innovation designed to simplify the motor vehicle tax payment process and improve administrative efficiency....
Proceedings Article
Implications of Work Discipline, Workload, and Work Environment on The Performance of Civil Servant
Erki Fachrani Zhauzan Lakawa
The performance of employees serves as a fundamental factor in the achievement of organizational success. Maximizing performance influences not only personal productivity but also enhances the collective efficacy of the organization. This research seeks to investigate the impact of work discipline, workload,...
Proceedings Article
The Influence of Supply Chain Management Practices and Supply Chain Integration on Company Performance (A Research at PT. Perkebunan Nusantara I – Regional 8 Makassar)
Muhammad Firmansyah Walenna, Nurdin Brasit, Musran Munizu
This research focuses on examining how supply chain management practices and supply chain integration affect the performance of PT. Perkebunan Nusantara I - Regional 8 Makassar. The data for this study were collected through questionnaires (primary data) from a sample of 41 active employees at the company....
Proceedings Article
The Influence Of Compensation On Job Satisfaction Of Daily Freelance Workers At The Environmental Agency Of Jeneponto Regency
Ade Irma, Sitti Khadijah Herdayani Darsim, Anhar Dana Putra, Valentin Laura Sampe, Musdalifah Musdalifah
Compensation provision remains a challenge in the wage system for fulfilling job satisfaction among workers in carrying out their duties. Based on this issue, the researcher conducted a study aimed at determining the influence of compensation on the job satisfaction of daily freelance workers at the...
Proceedings Article
Identification Of Learning Needs To Enhance Competitive Advantage at PT PLN (Persero) ULP Sungguminasa
Yusniati Hasyim
This study discusses the importance of Human Resources (HR) in creating an organizational competitive advantage through continuous learning and development. Focusing on the Customer Service Unit (ULP) of PT PLN (Persero) Sungguminasa, this study aims to identify learning needs to improve service quality...
Proceedings Article
Exploring How Managerial Ownership, Leverage, and Liquidity Impact Financial Performance of Sleeping Stocks in IDX
Aloysius Danduru Pabendon, Tharsisius Pabendon, Ignasius Narew
This study aims to determine the effect of managerial ownership, leverage with the debt to asset ratio (DAR) indicator, and liquidity with the current asset ratio (CR) indicator on financial performance as measured by using return on assets (ROA) in companies whose shares are classified as sleeping stocks...
Proceedings Article
The Influence of Social and Environmental Disclosure on Firm Value Moderated by External Assurance
Diza Kurnianty Jamal, Arifuddin Arifuddin, Afdal Madein
The purpose of this research is to examine and analyze how social and environmental disclosure affects firm value, and its interaction with external assurance affects this relationship. Research of this kind is quantitative in nature. The study focused on mining businesses that were listed between 2019...
Proceedings Article
The Role Of Return On Asset In Mediating The Relationship Between Good Corporate Governance And Price Book Value In The Industry Of BUMN Companies Listed On The Indonesian Stock Exchange
Akbar Azis, Siti Haerani, Muhammad Sobarsyah
This research aims to determine the influence of good corporate governance on price to book value, the influence of good corporate governance on return on assets, the influence of return on assets on price to book value, the influence of good corporate governance on price to book value through return...
Proceedings Article
Integration of Blue and Green Economy in the Digital Transformation of MSMEs in Indonesia
Febriana Arif
Digital transformation has become a major driver in the development of Micro, Small and Medium Enterprises (MSMEs) throughout the world. In Indonesia, MSMEs contribute around 60% to Gross Domestic Product (GDP) and absorb more than 97% of the workforce (Ministry of Cooperatives and SMEs, Integration...
Proceedings Article
The Potential of Mangrove Ecotourism Strategy in Driving Economic Sustainability in Pangkep Regency
Febriana Ludia Buling
The blue economy holds vast potential for advancing sustainable development, especially in coastal regions. Mangrove conservation ecotourism is a key coastal resource with significant development prospects. Bulu Cindea Village, located in Bungoro District, Pangkep Regency, South Sulawesi, is well-known...
Proceedings Article
Effect Carbon Emissions Disclosure, Green Innovation, Green Investment on Firm Value with Moderating Corporate Governance
Angel Aprilya Limbong Marrung, Syarifuddin, Muhammad Irdam Ferdiansah
This research endeavors to evaluate and scrutinize the ramifications of carbon emission disclosure, green innovation, and green investment on corporate value, with good corporate governance acting as a moderating variable. The primary fo-cus of this study encompasses enterprises functioning within the...
Proceedings Article
Blue-Green Economy and Its Impact on Plantation Business Strategies: The Indonesian State-Owned Enterprise Perspective
Taufiq Hidayatullah
This research explores the integration of blue-green economy principles within PTPN, a key player in Indonesia’s agribusiness sector, with a focus on sustainability in the palm oil, rubber, and sugarcane industries. PTPN has made significant strides in adopting renewable energy sources, such as biomass...
Proceedings Article
The Impact of Electronic Tax System Implementation on Corporate Taxpayer Compliance in North Makassar
Rifqah Zakiyah Arman, Andi Kusumawati
This study examines the influence of the implementation of the electronic taxation system (e-Tax) and tax knowledge on taxpayer compliance, with technological capacity and infrastructure as moderating variables. Using a quantitative descriptive approach, data were collected from 87 Taxable Entrepreneurs...
Proceedings Article
Non-oil and gas International Trade and Economic Growth in Indonesia
Dhea Nanda, Nursini Nursini, Sri Undai Nurbayani
This study is motivated by the important role of international trade for Indonesia because it can affect its economic growth. If a country exports more than imports, its national income can increase, which has a dominant effect on the economy growing. This research is included in quanti- tative research,...
Proceedings Article
The Influence of Entrepreneurial Characteristics, Competences, and Product Quality on Youth Entrepreneurs Performance
Aswar Agus
This study aims to analyze the influence of entrepreneurial characteristics, entrepreneurial competencies, and product quality on youth entrepreneurial performance. With the development of the entrepreneurship sector among youth, it is important to understand the factors that influence their success...
Proceedings Article
Sustainable Finance Strategies: Preparing Financial Sectors For a Green Future
Wardani Wardani, Muhammad Sobarsyah, Andi Ratna Sari Dewi
Sustainable finance is significant in mitigating the negative impacts of climate modification and promoting the evolution to a sustainable green economy. This study aims to examine sustainable finance strategies implemented by the global financial sector in addressing increasingly pressing environmental...
Proceedings Article
How Affective Commitment and Competence Drive Job Satisfaction?
Mitra Akbar, Mursalim Nohong
This study aimed to analyze the effect of Affective Commitment and Employee Competence on Job Satisfaction at BPJS Kesehatan, Palopo Branch. A quantitative approach was adopted with a survey method, targeting 36 permanent employees as the sample. Data were collected through structured questionnaires...
Proceedings Article
The Effect of Credit Risk, Liquidity Risk and Management Efficiency on Profitability Through Capital
Andini Ismail, Abd Rakhman Laba, Andi Aswan
The purpose of this study was to determine the effect of credit risk, liquidity risk and management efficiency on profitability in banking in Indonesia and to determine whether capital can mediate the effect of credit risk, liquidity risk and management efficiency on profitability. This study uses secondary...
Proceedings Article
Strategy to Enhance MSME Competitiveness in Maros: Key Factors and Technology’s Role
Asimah Asimah
This research aims to analyze the influence of Service, Price and Product Innovation on Increasing MSME Sales in Maros Regency, with Digitalization as a moderating variable. Using quantitative methods with approaches Structural Equation Modeling (SEM), data was obtained from 99 respondents who were owners...
Proceedings Article
Sustainability and Carbon Emission Disclosure: How Profitability and Environmental Factors Influence Reporting in the Energy Industry
Ibnu Sutomo, Syarifuddin Syarifuddin, Ratna Ayu Damayanti
This research highlights the importance of global climate change issues and how carbon emissions impact both the environment and a company’s public image. Within the Triple Bottom Line (TBL) framework, which includes environmental, social, and economic dimensions, this study aims to analyze the factors...
Proceedings Article
Realizing Sustainable Human Resources through Green Recruitment and Green Training for State Civil Apparatus
Vitri Diarta Simbolon
This research examines the implementation of Green Human Resource Management (GHRM) in the State Civil Apparatus (ASN) in Indonesia, with a special focus on green recruitment and green training practices. In the context of the increasing urgency of sustainable development, the role of ASN as an agent...
Proceedings Article
Marketing Strategy Kredit Usaha Rakyat Product at PT. Pegadaian Regional Office VI Makassar
Sekar Kinasih, Muhammad Asdar, Muhammad Ismail
Competition of KUR distribution is increasing. PT Pegadaian only started distributing KUR products in 2022, so it requires a strategy in distributing this product and competing with other channeling institutions.. This research aims to find ways to compete and create the most suitable marketing strategy...
Proceedings Article
Empowering Energy Efficiency: The Role of Local Government Financing in Indonesia
Andi Dian Resyani, Maat Pono, Sri Sundari
This study aims to analyze the impact of local government financing on energy efficiency in Indonesia, while considering the role of economic development levels and private investment as control variables. The study employs a quantitative approach using secondary data collected from 34 provinces in Indonesia...
Proceedings Article
Financial Performance Analysis Based on the BUMN Decree at PT Pelabuhan Indonesia IV (Persero)
Zulaikha Zulaikha, Abd Rakhman Laba, Andi Aswa
This study evaluates the financial health of PT Pelabuhan Indonesia IV (Persero) and explores strategies to enhance it by integrating green economy principles. Using the financial health assessment method from BUMN Decree No. KEP-100/MBU/2002, this descriptive quantitative research analyzes the results...
Proceedings Article
Evaluation of the Impact of Fiscal Policy on Reducing Inequality and Poverty in Indonesia
Nursini Nursini, Agussalim Agussalim, Sultan Suhab, Randi Kurniawan, Salman Samir, Tawakkal Tawakkal
The issues of poverty and inequality are critical challenges in Indonesia, highlighted by a persistently high poverty rate and elevated Gini coefficient in recent years. These factors threaten the achievement of sustainable development goals. Fiscal policy, particularly through education and health expenditures...
Proceedings Article
Boarding School Business Strategy and Its Impact on Independence Guided by Bank Indonesia West Sulawesi
Marlina Mashud, M. Iqbal, Jusni Jusni, Dian Parawansa
This study aims to analyze and describe the business development strategy of pesantren and its impact on the pesantren’s independence, assisted by the West Sulawesi Province Bank Indonesia Representative Office. A quantitative approach was used, measuring the sustainability of pesantren businesses through...
Proceedings Article
Portrait of XYZ University Learning Process Output Quality Performance through Operational Management Approach Period 2022/2023
Sumardi Sumardi, Farhanah Ramdhani Sumardi, Yeni Absah, M. Iqbal
This research analyses the performance of learning process output at XYZ University for the period 2022/2023 with an operational management approach. The main focus of the research is to evaluate performance using key performance indicators, such as Grade Point Average (GPA), length of study, and student...
Proceedings Article
Systematic Literature Review on Green Bonds Role in Enchancing Share Value in Indonesian Capital Market
Rahmat Hidayat Rfai, Mursalim Nohong
This study was conducted with the aim of determining the relation- ship between the issuance of green bonds and the increase in the value of com- pany shares in the Indonesian capital market. Using a systematic literature re- view approach, this study collects and compiles various literatures that discuss...
Proceedings Article
The Role of Blue Economy Towards Golden Indonesia 2045
Maqfirah Maqfirah, Abdul Rakhman Laba
This study aims to investigate the role of the blue economy and strategic leadership in driving sustainable development in Indonesia. In 2045, exactly 100 years of independence, Indonesia is projected to have become the 4th largest economic power (based on PPP GDP) and the 8th largest economy in the...
Proceedings Article
Green Marketing Strategies and Generation Z’s Purchase Intentions: Green Product Image as Mediator
Andi Nurul Fadhilah Ayu
The study investigates the influence of the green marketing mix (product, price, place, promotion) on Generation Z’s purchase intention, with green brand image as a mediating variable. Using a sample of 200 respondents and structural equation modeling (SEM) for data analysis, the results reveal that...
Proceedings Article
Employee Commitment: A Systematic Review
Dyah Ainiyya, Otto R. Payangan
By conducting a content analysis of recent studies from a variety of industries and searching multiple databases for relevant material, this systematic review investigates the primary determinants impacting employee commitment. Nine papers were chosen for summary after a search through online databases...
Proceedings Article
Green Jobs and Employment Growth: Global Analysis of Policy Impacts and Investment Trends
Dewi Febriyanti
This study explores the pivotal role of green jobs in promoting employment growth and economic development on a global scale. Using secondary data from international organisations such as the OECD, ILO, and IRENA, the research examines trends in green job creation and the impact of green policies across...
Proceedings Article
How Can Human Resources Management Practices Enchance Organizational and Environtmental Sustainability? A Comprehensive Review and Conceptual Framework
Ahmad Fikri Rifqi
This article examines how Human Resource Management (HRM) practices can improve organizational and environmental sustainability. The main focus is on Sustainability Human Resource Management (SHRM) and its impact on employees, organizational performance, and environmental performance. This research utilizes...
Proceedings Article
Innovative Strategies in Increasing Parking Revenue as a Sustainable Source of Regional Original Revenue (PAD)
Andi Marlina Masdjidi, Nuraeni Sayuti
This article discusses innovative strategies to increase parking revenue as a sustainable source of regional original revenue (PAD) in Makassar City. This research uses SWOT analysis to identify strengths, weaknesses, opportunities, and threats in parking management. The main challenges faced include...
Proceedings Article
Factors Affecting Sustainability Report Disclosure
Enny Hardi, Monalisa Monalisa
This study aims to examine and analyze the effect of sales growth, financial slack, industry type, and managerial ownership on the sustainability report disclosure in companies in the industrial sector listed on the Indonesia Stock Exchange for the period 2021–2023. This research employs a quantitative...
Proceedings Article
Optimizing Human Resources For Sustainable Management at Benteng Somba Opu Village Office
Nur Annisa, Otto Randa Payangan
The Benteng Somba Opu Village Office lacks human resources which causes the employee’s workload to increase and results in work goals not being achieved or not being maximized. The purpose of this study was to compile a job analysis and workload analysis at the Benteng Somba Opu Village Office. This...
Proceedings Article
Driving Change: How Electric Vehicles and Policy Can Fuel Indonesia’s Green Future
Zidney Izzatul Ichsan
This research explores the relationship between electric vehicle (EV) adoption and green sustainability in Indonesia, with a particular emphasis on the mediating role of government policies. The study analyzes three key variables: EV adoption as the independent variable, government policies as the mediator,...
Proceedings Article
Carbon Emissions Disclosure: Financial Performance and Industry Characteristics of companies rated by Morningstar Sustainalytics
Pusvita Indria Mei Susilowati, Arifuddin, Asri Usman, Syarifuddin
This study aims to analyze the effect of financial performance and industry characteristics on carbon emission disclosure in companies listed on the Indonesia Stock Exchange (IDX) that have received ESG assessments from Morningstar Sustainalytics. Financial performance variables are measured through...
Proceedings Article
Impact of Job Placement and Work Stress on Turnover Intention
Muaidin, Mursalim Nohong
This study aimed to examine the impact of Job Placement and Work Stress on Turnover Intention among employees at BPJS Kesehatan, Main Branch Office Makassar. A quantitative research design was adopted, utilizing a survey method that involved 51 permanent employees as respondents. Data were collected...
Proceedings Article
From Likes to Purchases: The Role of Social Media Marketing in Boosting Consumer Engagement with Green E-Commerce
Andi Safitri Hafida
In today’s digital era, social media marketing has become one of the most effective tools for businesses to enhance consumer engagement. This study aims to analyze the role of social media marketing in driving consumer engagement with green e-commerce and how interactions on social media platforms influence...
Proceedings Article
Impact of Auditor Expertise, Time Pressure, Experience, and Ethics on Audit Quality as Mediating Variable
Arifuddin Mannan, Sabir, H. S. Rahmawati, Agus Bandang, Kahar, H. I. Irwan, Hasriyanti
This study aims to determine the influence of auditor expertise, time pressure, and auditor experience on audit quality, mediated by auditor ethics. The population and sample in this study comprised 115 auditors from the Inspectorate of Regional Government in the districts and cities of South Sulawesi...
Proceedings Article
Financial Literacy, Technology, and SME Performance in Indonesia: The Role of Financial Access
Imansyah, Muhammad Ali, Cepi Pahlavi, Wardhani Hakim
This study aims to analyze the role of financial literacy and technology on the performance of Small and Medium Enterprises (SMEs) in Indonesia, as well as explore the role of financial access moderation in this relationship. Using the survey method and structural equation model (SEM) using SmartPLS...
Proceedings Article
Strategy Analysis of Multi-Source Business Model in Cement Shipping for Domestic Market Needs
Andi Rachman, Idayanti Nursyamsi
This study aims to analyze the strategy of the multi-source system business model in the cement delivery process via bulk carrier vessels at PT. Semen Indonesia Tbk. This study uses a qualitative descriptive method to analyze the strategy of the multi-source business model in cement delivery via bulk...
Proceedings Article
Implementation of Risk Based Budgeting in Improving Business Sustainability at PT. Semen Tonasa
Eunike Yulinah Sentosa, Abdul Razak Munir
Study This aimingfor knowing: 1) implementation of Risk-Based Budgeting at PT. Semen Tonasa can help company in identify, manage, and reduce potential risks threaten sustainability business, and 2) obstacles in implementation risk based budgeting in increase sustainability business at PT. Semen Tonasa....
Proceedings Article
Cash Flow Projection Analysis with Distributor Financing System at PT Semen Tonasa
Rustamin Rustam, Sobarsyah, Mursalim Nohong
This study investigates: 1) strategies to optimize benefits and mitigate risks in implementing the Distributor Financing (DF) system on PT Semen Tonasa’s cash flow, and 2) the ideal funding amount through the DF system to maximize cash flow projections. Using a qualitative, descriptive analytical approach,...
Proceedings Article
The Effect of Transfers to Regions on Economic Growth in South Sulawesi Province
Muhammad Maulana, Marsuki, Fatmawati, Retno Fitrianti
This research examines how regional transfers influence economic growth in South Sulawesi Province, focusing on three primary types of government allocations: the Revenue Sharing Fund (DBH), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK). The study aims to test and provide empirical...
Proceedings Article
Effectiveness of Loyalty Programs on Customer Retention in Cement Industry at PT Semen Tonasa
Jurjani, Abd. Rahman Kadir, Sobarsyah
Study This aiming for knowing: 1) the effectiveness of the loyalty program customer in increase retention customers in the cement industry at PT. Semen Tonasa; 2) factors certain things that affect effectiveness of loyalty programs customer in increase retention customers in the cement industry at PT....
Proceedings Article
Sustainable Marketing Strategy for Increasing Market Share at PT Tonasa Cement
Syahril, Dian Parawansa, Fahriana Mustafa
This study aims to determine: 1) sustainable marketing strategies to increase the market share of PT. Semen Tonasa amidst increasingly tight cement industry competition; 2) the most effective sustainable marketing strategy to increase the market share of PT. Semen Tonasa in the South Sulawesi and Eastern...
Proceedings Article
Effectiveness of Distribution Management and Sales Force in Enhancing Market Share at PT Semen Tonasa
Umar, Dian Parawansa, Muhammad Ismail
Study This aiming for knowing: 1) effectiveness management channel distribution of PT. Semen Tonasa in increase market share and support superiority compete company; 2) the role of sales force management at PT. Semen Tonasa in increase performance sales and contribution to superiority competitive companies...
Proceedings Article
Customer Relationship Management (Crm) As A Marketing Strategy to Improve Retention at PT. Semen Tonasa
Hanif Yusmy Kartono, Muh. Asdar, Indrianty Sudirman
Study This aiming for know: 1) how effectiveness implementation Management Connection Customer (CRM) as a marketing strategy For increase retention customers at PT. Semen Tonasa; 2) Factors that influence effectiveness implementation Management Connection Customer (CRM) as a marketing strategy For increase...
Proceedings Article
Strategic Initiatives for Enhancing Profitability at BUP PT Biringkassi Port Indonesia
Sri Astri Ivo, Abd. Rahman Kadir, Abdullah Sanusi
Study This aiming for know: 1) condition profit operations and levels profitability of BUP PT Pelabuhan Biringkassi Indonesia.; 2) internal and external factors that influence profit operations at BUP PT Pelabuhan Biringkassi Indonesia; 3) effective strategies for increase profit operations at BUP PT...
Proceedings Article
A Decade of Change: Bibliometric Exploration of Blue-Green Economic Integration and Sustainability
Clarita Ayu Lestari Kakisina, Wayrohi Meilvidiri
This research applies a qualitative approach with bibliometric analysis to explore literature on blue-green economic integration and inclusive growth in the context of sustainability. Through a structured literature review, this study maps and evaluates research gaps and identifies relevant keywords....
Proceedings Article
Boosting Algorithms for Customer Reload Prediction: Optimizing Outcomes with XGBoost, AdaBoost, and CatBoost
Kusnaeni, Hartina Husain, Muhammad Rifki Nisardi, Wahyuni Ekasasmita, Nur Rahmi
The telecommunications industry generates large volumes of data daily, creating significant opportunities for deeper analysis. One of the main challenges faced by companies in this sector is predicting customer reload behavior, where customers decide to top up or reload their services, which directly...
Proceedings Article
Comparative Analysis of Vasicek, CIR, and Dothan Models for Forecasting Interest Rates and ORI Prices
Ika Reskiana Adriani, Hartina Husain, Wahyuni Ekasasmita, Kusnaeni
Investing involves allocating money with the expectation of future benefits. One common form of investment is bonds, which are financial ‘instruments issued to raise capital from investors, offering regular interest payments. In Indonesia, ORI (Indonesian Retail Bonds) is a type of bond that can be traded...
Proceedings Article
Fourier Series-Based Nonparametric Biresponse Regression for Climate Data Analysis
Hartina Husain, Kusnaeni Kusnaeni, Wahyuni Eka Sasmita, Muhammad Rifki Nisardi, Nur Rahmi
The biresponse Fourier series nonparametric regression is a model designed to analyze the relationship between two correlated response variables and multiple predictor variables, The model employs Fourier series to effectively capture periodic or cyclic patterns within the data, making itu particularly...
Proceedings Article
Risk Diversification Portfolio Construction Using Discrete Hilbert Transform
Wahyuni Ekasasmita, Muh. Rifki Nisardi, Nur Rahmi, Kusnaeni Kusnaeni, Hartina Husain
This paper introduces the Discrete Hilbert Transform (DHT) as a tool for enhancing risk diversification in portfolio construction. DHT, a mathematical technique typically used in signal processing, is applied to financial data to identify dynamic market signals. By analyzing asset returns through the...
Proceedings Article
Green Innovation and Economic Growth: Managing Environmental Sustainability in Emerging and Developed Countries
Sri Wahyuni
Nowadays, many companies in the world have implemented green innovation as part of their strategy to adapt to environmental changes and meet the demands of consumers and customers who are increasingly concerned about sustainability. Green innovation has an important role in increasing a country’s economic...
Proceedings Article
Analysis of the Development Strategy of MSME KARA Coffee & Artisan Tea Makassar
Raji’un Salimah, Muh. Adam A. Perkasa, Muh. Yunus Amar, Nurdjanah Hamid
This research aims to analyze the effective development strategies for KARA Coffee & Artisan Tea by employing SWOT analysis. This research utilizes a qualitative approach that integrates the collection, processing, and analysis of observation and interview data. The subject of this research is KARA...
Proceedings Article
Analysis of Shrimp Feed Demand
(Case Study in South Sulawesi Province)
M. Ahlulnasar, M. Retno Fitrianti, Fitriwati Djam’an
Indonesia is a country with great potential in fisheries, particularly in the shrimp farming sector. Shrimp has become one of the leading commodities due to the high market demand, both domestically and internationally. However, shrimp production is heavily dependent on feed, which accounts for about...
Proceedings Article
Analysis of Cocoa Business Development Strategies Based on MSMEs: Marioriwao, Soppeng Regency Case Study
M. Muh Idham Khalid, Sanusi Fattah, Siti Nadia Nadif
Indonesia, as an agrarian country, has great potential in the agricultural sector, including chocolate commodities that contribute significantly to the local and national economy. In Marioriwawo Sub-district, Soppeng Regency, chocolate businesses based on Micro, Small and Medium Enterprises (MSMEs) have...
Proceedings Article
Economic Feasibility of Integrated Farming System for Organic Waste in Pa’bumbungan Village
A. Arya Setiawan Junior, Sanusi Fattah, Sabir Sabir
This research evaluates the economic feasibility of implementing an Integrated Farming System (IFS) for managing organic waste into biogas and bio-slurry in Pa’bumbungan Village, Bantaeng Regency, South Sulawesi. The system transforms organic waste, particularly livestock waste, into biogas for energy...
Proceedings Article
Consumer Behavior in the Digital Era: A Microeconomic Literature Review
Bryan Octavian Chie Anli, Andi Aswan, Sanusi Fattah
In the rapidly evolving digital era, consumer behavior has undergone significant transformations that have profound implications for market dynamics. This study reviews existing literature on how digital technologies, particularly e-commerce and social media, have reshaped consumer decision-making processes....
Proceedings Article
Business Feasibility Study in Sharia Review of Silina Company Using Social Cost-Benefit Analysis
Fetriawati Fetriawati, Justan Riduan Siahaan, Hamzah Haz
This study aims to evaluate the business feasibility of Silina Co. as an environmentally friendly organic fertilizer business using the social cost-benefit analysis approach with a sharia perspective. The research method used is descriptive qualitative research using the Social cost-benefit analysis...
Proceedings Article
Parking Management and Contribution to the Regional Original Revenue of Makassar City
Andi Bella Oktavia, Wa Ode Rezkyah Safitri, A. M. Raja Fatih Omar, Hasyir Ardhian Bashari, Abdullah Sanusi
Perumda Parkir Makassar Raya is a part of the regional revenue sources that play a central role in financing the development programs and activities of the region. This research analyzes parking management by Perumda Parkir Makassar Raya and its impact on contributions to Makassar City. The method used...
Proceedings Article
Integrating Blue-Green Economy and Sustainable Business through Mangrove Ecotourism: Case Study of YKAN, East Kalimantan
Aprilya Nur Kinanti, Basir Basir
This study examines the feasibility of alternative livelihoods for mangrove conservation in Tabalar Muara, East Kalimantan, under the Blue Carbon Pilot Project initiated by Yayasan Konservasi Alam Nusantara (YKAN). The project aims to protect mangrove ecosystems from further degradation by promoting...
Proceedings Article
The Influence of Accounting Information Systems on Internal Audit Effectiveness in Hasanuddin University
Nalendra Bhayu Permana, Andi Kusumawati
This study examines the impact of accounting information systems (AIS) on the effectiveness of internal audits at Universitas Hasanuddin. With the increasing importance of AIS in higher education institutions, especially in managing financial data and ensuring compliance, understanding the role of AIS...
Proceedings Article
Management of Regional Property Under Permendagri 19/2016 at West Sulawesi Civil Service & Fire Departement
Edy Syam
The administration of regional property (BMD) under the Pamong Praja Police Unit (Satpol PP) is crucial for maintaining accountability and efficiency in the management of regional assets. This study is to examine the management process of BMD Satpol PP in accordance with the Regulation of the Minister...
Proceedings Article
Public Investment and Renewable Energy in Developing Nations: A Path to Sustainable Growth
Zulfadli Zulfadli, Abd. Rahman Kadir, Syarifuddin Rasyid
This study examines the impact of public finance mechanisms, including public-private partnership (PPP) investments, government subsidies, central government debt, and foreign direct investment (FDI), on renewable energy consumption across five developing countries—Indonesia, Turkey, Ukraine, Malaysia,...