The purpose of this study is to find out the process of implementing the DPRD’s supervisory function in the implementation of Regional Regulations (Regional Regulations) on the Regional Budget and the obstacles in implementing the DPRD’s supervisory function in implementing Regional Regulations (Regional...

This study aims to analyse the effect of the implementation of the Infrastructure Development Monitoring and Control System (Sipemimpin) on the quality of physical and financial reports of the Public Works and Spatial Planning Office. The utilisation of the Infrastructure Development Monitoring and Control...

Budget planning constitutes the initial phase in the execution of governmental activities. Budget planning functions as a tool for evaluating and monitoring governmental efficacy to attain the established vision and objectives. This study aims to examine the budget planning process at the West Sulawesi...

This study investigates the impact of education level, competence, and work ethic on service quality in the General Affairs Division of the Regional Secretariat of Mamuju Regency, South Sulawesi. As a vital government support unit, the division strives to enhance public services, though challenges in...

The focus of performance-based budgeting is on reaching work goals and performance outcomes. This procedure turns into a gauge for gauging public service accountability. This study aims to identify the elements that contribute to a decline in performance achievement at the Energy and Mineral Resources...

This study analyzes the effectiveness and contribution of regional levy revenue to the Locally-Generated Revenue (PAD) of West Sulawesi Province from 2019 to 2023. The research employs a quantitative descriptive analysis method, utilizing target data and realization figures for regional levies and PAD...

This study explores the influence of the appearance and attitude of State Civil Apparatus (ASN) on public service quality in the General Bureau of West Sulawesi Province. It emphasizes the role of training in shaping ASN behavior and professionalism, which significantly impacts public perceptions of...

This study examines the impact of corporate green marketing initiatives and government sustainability policies on consumer behaviour across three countries: the United States, Germany, and Indonesia, over the period 2014–2023. Using a quantitative approach, including descriptive statistics, ANOVA, and...

This study aims to evaluate the effectiveness of social assistance spending in West Sulawesi Province in 2018, in accordance with the Minister of Home Affairs Regulation Number 39 of 2012. Using a mixed-method approach with qualitative descriptive analysis, the research assesses the efficiency and impact...

This study aims to assess the impact of education and skill levels on government service quality and work ethic within the General Section of the Regional Secretariat of Mamuju Regency. By employing path analysis, this research examines the causal relationship between these variables through hypothesis...

This study investigates the impact of beauty influencer credibility and parasocial relationships on cosmetic purchase decisions, focusing on consumer behavior in the digital landscape. Utilizing a quantitative approach, data were collected from 150 Indonesian women aged 16–64 who follow beauty influencers...

Improving the quality of government services is closely related to the level of employee welfare. Therefore, employees are given additional income incentives to improve their performance. However, Law No. 1 of 2022 has limited the amount of employee expenditure to 30% of the total APBD, while in the...

The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research...

This study investigates the influence of human resources on the attainment of organizational objectives by evaluating the impact of human resource development and work motivation on employee job satisfaction and performance. It also examines the mediating function of job satisfaction in these interactions....

This study aims to analyse the effect of Good Governance and Internal Control System on fraud prevention, with Organisational Culture as a moderating variable, in the context of village government in Pangkep Regency. The research respondents consisted of 130 village heads and heads of financial affairs....

This study aimed to examine the effect of auditor experience, professional skepticism, and competence on the ability to detect fraud, with spiritual intelligence as a moderating variable. The research sample comprised 100 auditors working at the Audit Board of the Republic of Indonesia (BPK) in Central...

This study investigates the role of Green Human Resource Management (Green HRM) in promoting pro-environmental behaviour and enhancing employee performance within the green economy framework. Using the Theory of Planned Behaviour (TPB), the research examines how Green HRM practices—such as green recruitment,...

This study explores the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial performance in Indonesia, focusing on publicly listed companies included in the SRI-KEHATI Index. Using panel data from 10 firms over the period from 2015 to 2020, the research...

Indonesia’s economic growth has been inconsistent, with various macroeconomic factors influencing its trajectory. The role of investment as a mediator in this process remains unclear. This study aims to examine the mediating effect of investment on the relationship between key macroeconomic variables...

This study examines the relationship between office networks, promotional spending, and savings collection in driving consumption loan sales at regional development banks in Sulawesi Island. Using multiple regression analysis with classical assumption tests, data from annual reports of four banks—Bank...

This study aims to analyze the influence of family economic conditions on the saving behavior of elementary school children in Mamuju Regency, as well as to see if financial literacy mediates the relationship. The method used was a quantitative research with path analysis involving 100 respondents from...

This study explores the implementation of Green Human Resource Management (GHRM) practices in the Student Affairs department of Hasanuddin University, focusing on the implementation of environmental sustainability, the resulting impacts, and the challenges faced. Environmental sustainability practices...

This study aims to analyze the influence of Accountability, Efficiency, and Implementation on Financial Management Innovation in the financial management of the South Sulawesi Provincial Government, especially related to the implementation of the Regional Government Credit Card (KKPD). This study uses...

This literature review examines the influence of organizational learning, leadership style, and employee engagement on employee performance, which are critical factors in achieving organizational success. Employee performance is a multidimensional construct that reflects the outcomes of an individual’s...

This research aims to identify and analyze effective strategies for increasing labor absorption in the digital era. Utilizing the Systematic Literature Review (SLR) approach, this study evaluates a wide range of scholarly articles published between 2010 and 2024, sourced from prominent academic databases...

As the gateway to the economy in Eastern Indonesia and the island of Sulawesi in particular, South Sulawesi plays an important role in the economy of the surrounding region. This study aimed to test and analyze macroeconomic variables in the form of investment, exports, labor, and interest rates on economic...

This study aims to investigate the barriers and facilitators influencing the adoption of green practices among businesses in Makassar, highlighting the disconnect between awareness and implementation. Employing a mixed-methods approach, quantitative data were collected through a survey of 30 local businesses,...

This study investigates the influence of work motivation and discipline on employee performance at CV. HSA Hikma, Surabaya, Indonesia. Using a quantitative approach and multiple linear regression analysis, the study examines the relationships between these variables to understand their significance in...

This study analyzes student satisfaction with a university system by employing graph theory to visualize and explore patterns in their responses. By constructing a graph where each student represents a node, and connections are formed based on the similarity of their satisfaction ratings, we reveal key...

This study aims to conduct an in-depth analysis of how profitability and leverage affect the transparency of sustainability reporting in the mining sector listed on the Indonesia Stock Exchange between of 2020–2023. Sustainability denotes the capability to fulfill current requirements without jeopardizing...

This study examines the macroeconomic factors influencing the financial performance of regional governments in Southeast Asia during the period 2018–2021. Using gross savings as a proxy for financial performance, the analysis focuses on the impacts of GDP growth, foreign direct investment (FDI), unemployment...

International migration is closely linked to economic growth and demographic transition within a country. When a country faces economic decline, characterized by low growth and high population growth, it becomes unlikely for its economy to absorb excess labor. For this reason, sending workers abroad...

This study aims to analyze the influence of discount and cashback promotion strategies on e-wallet customer loyalty in South Sulawesi. The research method used is quantitative, with a Structural Equation Modeling (SEM) approach, which allows for the analysis of both direct and indirect relationships...

This study intends to perform a comprehensive literature review examining how various HRD strategies affect GUG accomplishment. It delineates critical domains where HRD techniques can profoundly influence governance in higher education institutions, encompassing leadership development, faculty global...

Account Representatives play a crucial role in ensuring tax revenue for Tax Offices, Regional Offices, and the Directorate General of Taxes, acting as supervisors to help taxpayers comply with their tax obligations. Given the significance of meeting tax revenue targets and the Account Representatives’...

This study explores the pivotal role of leadership and motivation in enhancing organizational resilience amid digital transformation. Utilizing a quantitative approach, data were collected from 121 respondents across various industries and analyzed using Structural Equation Modeling (SEM). The findings...

This research aims to identify the management patterns of the People’s Sugarcane and analyze the contribution of the People’s Sugarcane socio-economic conditions of the people’s sugarcane farmers in the North Polongbangkeng District, Takalar Regency. The data analysis used is the qualitative descriptive...

This research delves into how Bank Syariah Indonesia (BSI) plays a role in backing energy projects as a part of its commitment to sustainable banking principles. Through the introduction of financial solutions BSI has made significant contributions to enhancing Indonesia’s renewable energy industry by...

North Konawe district, known for its large nickel reserves, faces a stark contrast between mineral wealth and persistent poverty. This research investigates the potential of integrated reporting as a strategic tool to address this paradox. By examining the economic, environmental and social dimensions...

This study investigates the impact of advertising, brand image, and price perception on consumer preferences at Triwala Coffee in Makassar City. A quantitative approach was used, involving 150 respondents who completed structured questionnaires. The data were analyzed using multiple regression analysis...

This scholarly discourse examines the impact of government fiscal allocations, with a particular focus on the Regional Revenue and Expenditure Budget (RREB) and the Special Autonomy Fund, on the Human Development Index (HDI) in the Indonesian context. A comprehensive analysis of numerous previous studies...

The adoption of electric vehicles (EVs) is gaining global traction due to their environmental benefits and energy efficiency. However, public acceptance remains a significant challenge, especially in developing countries such as Indonesia, where infrastructure and societal perceptions vary. This study...

This study aims to analyze the effect of green marketing on consumer loyalty in the organic food industry in Palopo city. With increasing public awareness of environmental issues, green marketing strategies are increasingly relevant to study. This study used a survey method with a sample of 150 organic...

Financial deepening plays a vital role in economic development, yet its determinants in Indonesia remain understudied. This research aims to analyze the impact of banking and macroeconomic factors on financial deepening in Indonesia. The data used in this research is quarterly data from 2019 to 2023...

This study investigates the influence of overconfidence, considering the past, and social interaction on investment decisions among investors in Makassar. Using a triangulation strategy, data was obtained through questionnaires filled out by investors and detailed interviews to reinforce the analytical...

This study aims to examine the key barriers faced by female-owned Small and Medium Enterprises (SMEs) in Makassar City, focusing on financial access, education and training opportunities, and social-cultural factors. Using factor analysis, data were collected from female entrepreneurs across various...

This study aims to analyze community perspectives on the sustainability of household biogas utilization in Pinrang District, South Sulawesi. Biogas is considered as one of the renewable energy solutions that can reduce dependence on fossil fuels and manage organic waste effectively. This study uses a...

The integration of blue and green economy is an important approach in achieving sustainable development in this modern era. In this context, corporate social responsibility (CSR) plays a crucial role in encouraging companies to contribute positively to the environment and society. This article discusses...

This study examines the role of media exposure in corporate carbon emissions disclosure through a systematic literature review (SLR) approach. Climate change and increasing carbon emissions are becoming pressing global issues, pushing companies to disclose and manage their emissions transparently. Media...

This study investigates the role of Green Human Resource Management (Green HRM), particularly employee engagement in sustainability initiatives, in reducing plastic waste within Indonesia’s food manufacturing industry. While prior research has recognised the importance of employee engagement in promoting...

This study aims to evaluate the impact of green accounting and sustainable innovation on corporate financial performance through a systematic literature review approach. Green accounting is an accounting method that considers environmental costs in business decision-making, while sustainable innovation...

This study explores the influence of ESG factors and financial performance on Gen Z’s investment interest in Indonesia. In the global context, Gen Z has emerged as a significant group of investors, with a high awareness of sustainability and social responsibility issues. This study was conducted in the...

This study explores the key strategies for waste reduction in supply chains and their impact on enhancing supply chain resilience. Through a narrative review of 25 articles, various waste reduction strategies, such as supply chain optimization, the adoption of 3R principles (Reduce, Reuse, Recycle),...

This study aims to evaluate the performance of sustainable investments in the green economy sector, focusing on the paradoxical relationship between trading volume and stock prices, with dividends as a moderating variable. Using data from companies in the green economy sector listed on the Indonesia...

This study aims to determine clothing sales management increasing household economic income in the central market lakessi Parepare City and to find out the management of clothing sales to increase household economic income seen from the perspective of sharia economics in Central Market Lakessi, Parepare. ...

This study aims to analyse the contribution of self-efficacy and passion for work to the success of the green economy in the sustainable MSME business sector. Self-efficacy is an individual's belief in their ability to achieve goals, while passion for work describes dedication and love for work....

The blue economy concept has gained increasing significance in global policy development, particularly in countries like Indonesia, which is rich in marine resources. This study explores the impact of blue economy policies on the transportation and logistics sectors, with a focus on the challenges of...

With the rise of environmental unrest and the periodic felling of trees by some individuals and even elements with legal rights, concerns about sustainability and the life of the next regeneration triggered the emergence of sustainability concepts that were thought to help reduce envuromental damage....

This study seeks to investigate the influence of e-commerce on the growth of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The rapid expansion of e-commerce has significantly increased MSMEs’ revenue and market reach. The shift from traditional to online shopping is driven by technological...

This study seeks to investigate the influence of e-commerce on the growth of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The rapid expansion of e-commerce in recent years has significantly contributed to the increase in revenue and market reach of MSMEs, enabling them to compete...

MSMEs in Indonesia have undergone notable expansion, resulting in enduring environmental harm. In response to this challenge, Indonesia has included the circular economy (CE) into the Indonesia 2045 agenda as a strategic approach to achieve development sustainability and promote the green economy. The...

This study aims to analyze the influence of financial literacy and environmental awareness on green investment decisions among investors in Indonesia. Green investment plays a crucial role in supporting sustainable economies and mitigating the negative impacts of climate change. The population of this...

In line with global issues related to the environment, the Ministry of Environment and Forestry aims to achieve a Zero Waste to Landfill policy by the year 2030. In order to achieve this target, the government requires support from various parties, including the central and local government sectors,...

The Stockholm Convention on Persistent Organic Pollutants (POPs) is an international environmental treaty that aims to reduce or limit the production and use of persistent organic pollutants (POPs), which can cause harmful impacts on human health and the environment. Polychlorinated Biphenyls (PCBs)...

This study investigates the role of financial technology (Fintech) in supporting long-term investment in agriculture. As farmers need faster and more accessible financing, fintech companies provide new solutions such as peer-to-peer lending platforms and financial management software. The data show an...

This study explored the effects of trade openness, economic growth, renewable energy consumption, and industrialization on carbon dioxide emissions in five developing ASEAN countries from 1991 to 2020. A dynamic panel model was used for data analysis, incorporating cross-sectional dependence tests, panel...

This research investigates the correlation between economic growth (GDP), foreign direct investment (FDI), and urban population in relation to the ecological footprint (EF) while testing the Environmental Kuznets Curve (EKC) hypothesis within the Indonesian context. Employing a robust time series analysis,...

This study investigates the transformative impact of the Green Economy program on job satisfaction and employee performance at private universities in South Sulawesi. Using a quantitative research method, data from 55 university employees was analyzed through Partial Least Squares (PLS) to test four...

This research aims to analyze the internal and external scope of Hajj Sulam Chicken Porridge, enabling the determination of steps to be taken for sustainability strategies regarding Hajj Sulam Chicken Porridge. The study yields four alternative strategies based on the use of SWOT matrix analysis. First,...

The economic development of a country is influenced by various fac tors, one of which is the inflation rate. This article investigates the influence of the inflation rate on economic development in Indonesia by integrating a sustain able blue-green economy. The results of the findings have shown that...

This research aims to identify and analyze the factors that influence income inequality in Eastern Indonesia, which often lags behind Western Indonesia. Income inequality is a serious problem that hinders equitable and sustainable economic development. In this context, this study explores the role of...

This study aims to evaluate the financial performance of PT. Dyandra Media International based on the DuPont system, which includes the ratios of Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI**) for the period of 2021–2023. The research employs a quantitative descriptive...

The objectives to be achieved in this study are the capability to analyze, work stres and employee performance. Work stres variables are variables as moderation in the relationship of capability and employee performance. This type of research is a study that uses quantitative analysis with a sample of...

The rapid evolution of mobile and cashless payment systems has significantly transformed global financial landscapes, fueled by technological innovations and shifting consumer behaviors. This systematic literature review (SLR) aims to synthesize findings from recent studies on the adoption and impact...

This study uses the method of a systematic review of the literature with the PRISMA approach to identify the literature to be reviewed. The aims of this study are to examine the development of public service in accounting research and to identify the research focuses and topics emerging in this field....

This study is a study conducted to analyze the impact of socio-economic activities on carbon dioxide (CO2) emissions in Middle-Income Countries in the ASEAN Region, by examining the impact of independent factors (GDP, FDI, and Population) on dependent variables (CO2). The decline in environmental quality...

Based on the export base on the theory, the economic growth of a region depends on its export activities. South Sulawesi Province as an example of experienced a decline in exports during the January-December 2017 period, but exports rebounded in 2018 and 2019. This upward trend continued even during...

Mineral resources are contributors to state and regional income but are also prone to environmental damage and social conflict. The government, as the trustee of the community, is obligated to regulate the operations of mining companies to prevent harm to the environment and society. The concept of Sitinaja,...

This study aims to investigate the contribution of market value, asset turnover, and the debt-to-equity ratio on the dividend payout ratio (DPR). The study utilized a qualitative model and is classified as a descriptive model. A systematic literature review (SLR) was carried out to analyze the data,...

The purpose of this study is to find, test, and statistically evaluate, at the West Sulawesi Provincial Inspectorate Office, auditor objectivity and work experience’s effects on audit quality. This study gathered primary data using quantitative research techniques by means of questionnaires sent straight...

This study investigates the key determinants of financial performance, measured by Return on Assets (ROA), within the context of developing economies, employing the Resource-Based View (RBV) as its theoretical foundation. Drawing on panel data from publicly listed companies in Indonesia, India, Brazil,...

The harvesting season in Kabupaten Pinrang significantly impacts energy usage in agricultural processing, especially in the context of green energy adoption. This study aims to analyze the influence of the harvest season on the utilization of green energy for agricultural product processing in Kabupaten...

This study examines the influence of innovation on culinary SME performance in Makassar City, with competitive advantage as a mediating variable. The research addresses the rapid growth of culinary SMEs in Makassar, which represent nearly one-third of total SMEs in the region. Using a quantitative approach,...