Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025
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184 articles
Proceedings Article

Exploring SME Intentions Toward Blockchain-Secured Marketplaces: A Grounded Theory Approach

Baginda Hamzah, Andi Ratna Sari Dewi, Andi Raina Ananda Herdiyana, Audrey Michelle Wenny Yolanda
This study investigates how Small and Medium Enterprises (SMEs) in Biringkanaya District perceive and intend to adopt blockchain secured marketplace platforms for their digital commercial activities. Using a grounded theory methodology, in depth interviews were conducted with ten SME proprietors to explore...
Proceedings Article

The Influence of Institutional Mechanisms and Agility on Knowledge Integration in MSME Supply Chains

Nur Haadi Akbar, Wahda Wahda
For this purpose, the study of the detailed dimensions of knowledge integration (including tacit know how sharing, technology use and cross-functional cooperation) influence in contingent on supply chain performance (SCP) among micro small medium enterprises (MSMEs), with an assessment on the mediating...
Proceedings Article

The Influence of Inflation, Exchange Rates, and Investor Sentiment on The Stock Price

Irma Savira
This Study investigates the influence of inflation, exchange rate fluctuations, and investor sentiment on the stock price index of oil and gas companies listed in the LQ45 during the 2020–2024 period, with special reference to the Russia–Ukraine conflict. Employing a quantitative method with a causal–comparative...
Proceedings Article

Exploring the Factors Influencing Physical Distribution in Cold Chain Logistics in Shah Alam, Malaysia

Siti Roshaida Abd Razak, Sudar Mathi Savarich, Siti Hanim Mhd Kudus Mokhtar, Nor Aliza Mohammad Ali, Nordiana Jamaludin
This study investigates what drives physical distribution performance in Shah Alam’s cold-chain logistics by examining four operational factors— product timeline, warehouse management, transportation, and storage conditions. Using a quantitative design, we surveyed 231 employees across cold-chain firms...
Proceedings Article

Exploring the Path from CSR to Employer Attractiveness through Trust and Citizenship Intention

B. Muh Reza Adrian, Muhammad Toaha
This study explores how Corporate Social Responsibility (CSR) and Employer Branding influence Employer Attractiveness, with Public Trust and Organizational Citizenship Intention (OCI) acting as sequential mediators. Drawing upon Signaling Theory and Social Exchange Theory, a conceptual framework was...
Proceedings Article

The Influence of Incentive Systems on Public Servant Performance: A Review of the International Literature

Arthur Merold Sahusilawane
The performance of public servants is an important issue in realizing effective, accountable, and responsive governance. One of the instruments that is often used to improve performance is the incentive system, both in the form of financial compensation and non-financial awards. However, the effectiveness...
Proceedings Article

Factors Affecting Financial Performance in Sidenreng Rappang Regency Government

Andi Syafrie Naufal, Abdul Rahman Kadir
This research seeks to investigate the influence of Regional Financial Management, Accountability and Transparency, and Work Motivation as moderating factors on the Financial Performance of the Sidenreng Rappang Regency Government. This study is categorized as descriptive quantitative research, employing...
Proceedings Article

Mission Command, Empowering Leadership, and Preparation Drive Adaptive Performance in Sustainable Indonesian Air Operations

Oktafinanda Jomisra, Musran Munizu
Air operations increasingly unfold in volatile, uncertain, complex, and ambiguous conditions, making adaptability during execution critical for safe and sustainable outcomes. This study investigates whether mission command–style leadership improves adaptive performance primarily by elevating the quality...
Proceedings Article

The Influence of Ethical Leadership on Organizational Citizenship Behavior: The Mediating Role of Psychological Empowerment

Faisal Firman, Mursalim Nohong
This study explores the relationship between ethical leadership and Organizational Citizenship Behavior (OCB), focusing particularly on the mediating role of psychological empowerment. Ethical leadership, which emphasizes fairness, integrity, and concern for employees, is increasingly recognized as a...
Proceedings Article

Financial Diplomacy through QRIS: Mapping UMKM Perspectives on Financial Inclusion and Digital Sovereignty

Feivy Selvida
The rapid growth of digital payment systems has positioned QRIS (Quick Response Code Indonesian Standard) as a strategic instrument of financial diplomacy in Indonesia. This study examines the role of QRIS in promoting financial inclusion and digital sovereignty from the perspective of micro, small,...
Proceedings Article

Financial Inclusion and Digital Capability in Indonesia’s Fintech: Roles of Government Facilitation and Perceived Usefulness

Nurazizah Nurazizah, Abdullah Sanusi
As financial technology (FinTech) rapidly transforms access to financial services in developing economies, questions remain about the mechanisms through which such innovations foster genuine financial inclusion. This study investigates the role of perceived usefulness and government facilitation in enhancing...
Proceedings Article

Financial Literacy and Digital Marketing for MSMEs in Bulu Cindea Village, South Sulawesi

Velysia Velysia
MSMEs play an important role as drivers of the national economy with a significant contribution to community income. However, many MSMEs face obstacles such as weak financial record keeping and suboptimal implementation of digital marketing strategies. This study aims to analyze the impact of socialization...
Proceedings Article

The Influence of Customer Relationship Management on Outpatient Loyalty at Pelamonia Hospital, Makassar

Endah Arum Satyani, Julius Jilbert, Tri Wahyudi
Patient loyalty is one of the core things that hospitals must strive for. This is because increasing patient loyalty can provide long-term benefits. In 2022 it will be 99,413 while in 2023 there will be a drastic decline where the number of outpatient visits will only be 78,989 the decrease in the number...
Proceedings Article

Financial Management, Accountability, and Supervision: Determinants of Local Government Employee Performance in Buton

Halim Putra Setiawan, Asri Usman
This study aims to analyze the influence of regional financial management systems, accountability, and supervision on the performance of regional financial management employees in Buton Regency. The background of this research is based on the importance of transparent, accountable, and effective regional...
Proceedings Article

The Impact of Yantek Mobile on Technical Service Performance at PLN UP3 Makassar Selatan

Rahmatullah Dahlan, Asty Almaida
This research investigates the influence of Yantek Mobile on the performance of technical service officers at the State Electricity Company (PLN) UP3 Makassar Selatan, with particular attention to the mediating role of Perceived Usefulness (PU). As a core element of PLN’s digital transformation program,...
Proceedings Article

The Impact of Siri’ Na Pacce Cultural Values on Employee Performance at Maros Regency Parliament

Inra Kurniawan
This study investigates the influence of the Bugis-Makassar cultural philosophy Siri’ Na Pacce, which emphasizes personal honor (Siri’) and collective empathy (Pacce), on employee performance in public sector organizations. The research is grounded in the idea that local wisdom and cultural values are...
Proceedings Article

Food Security and Trade in Regional ASEAN

Nispa Santi, Agussalim Agussalim
This study investigates the relationship between trade and food security in ASEAN countries by employing a panel data approach with the Common Effect Model (CEM) as the preferred specification. Food security is measured using the prevalence of undernourishment, while trade serves as the main independent...
Proceedings Article

Present Bias and BNPL Convenience on Financial Stress: Financial Literacy’s Moderating Role in Generation Z

Mah’vilanda Mah’vilanda, Madris Madris
This study investigates how present bias and perceived convenience of Buy Now Pay Later (BNPL) services contribute to financial stress among Generation Z consumers and explores the moderating role of financial literacy. Grounded in Prospect Theory and the Financial Capability framework, a quantitative...
Proceedings Article

World Oil Prices, Rupiah Exchange Rate and Stock Prices in Current Geopolitical Conditions

Rini Rizky Amelia Ridwan, Maat Pono
This study aims to explore the connections between stock prices of Indonesian energy firms (specifically those engaged in oil extraction and listed on the IDX 30 index) and fluctuations in oil prices and exchange rates. Geopolitical influences, including persistent global disputes, play a pivotal role...
Proceedings Article

Forensic Accounting Techniques in Enhancing the Detection of Financial Fraud: A Case Study of Papua

Nigels Irvianti Bandaso, Darmawati Darmawati
This study examines the application of forensic accounting in detecting financial statement fraud, focusing on Papua Barat’s Inspectorate. This research, conducted using a survey of 80 respondents, explored how forensic accounting techniques could enhance fraud detection in the public sector. The results...
Proceedings Article

The Impact of Monetary Policy and Capital Flows on Economic Growth in Indonesia

Anas Iswanto Anwar, Muh Akram Pratama Amir
This study investigates the dynamic influence of monetary policy and international capital flows on Indonesia’s economic growth amidst the challenges of global integration. Utilising an Autoregressive Distributed Lag (ARDL) framework with time series data from 1990 to 2024, the research integrates money...
Proceedings Article

From Budget to Benefits on Public Services: An Empirical Study in South Sulawesi

Jefri Sumarga, Mursalim Nohong
This study examines the effect of the Regional Financial Management Index (IPKD) on the Public Service Index (IPP) in 24 districts and cities in South Sulawesi Province using panel data from 2023–2024. Based on New Public Management theory, this investigation fills a research gap that shows inconsistencies...
Proceedings Article

The Impact of Financial, Familial, Social Factors on Mental Health Among University Students in Malaysia

Siti Zakiah Syed Mustafa, Ruvindran David, Wan Nur Tasnim Wan Hussin, Hairin Nisa Meor Nordin, Siti Asmahan Mohd Ali, Anis Shafiqah Mohd Saidun
This study examines how financial distress, family factors, and social relationships shape mental illness among students in Malaysian private universities, using a cognitive-behavioural lens. A quantitative cross-sectional survey was administered online to university students, using a structured questionnaire...
Proceedings Article

From Digital Culture to Employee Performance: How Self-Efficacy Mediates the Impact of Digital Transformation

Achmad Achmad, Sumardi Sumardi
The present study examines the relationship between Digital Culture, Digital Competence and Digital Leadership and Employee Performance in Bank Sulselbar by Drawing a special attention towards the mediation of Self-Efficacy. It’s been ages since the Wisteria Lane days! The method of research used is...
Proceedings Article

From Enjoyment to Impulse: Effects of Gamification and Promotions on Online Buying Behaviour

Syufri Suther Lagamu, Nurdjanah Hamid
The transformation of digital commerce in recent years has markedly reshaped consumer behaviour, with impulsive buying emerging as a prevalent phenomenon within online retail environments. Drawing upon the Stimulus–Organism–Response (S-O-R) theoretical framework, this study investigates how gamification...
Proceedings Article

The Impact of Economic Growth on Carbon Emission in ASEAN

Nur Dwiana Sari Saudi, Muhammad Ashary Anshar
The tension between rapid economic expansion and environmental degradation remains a critical discourse within the Association of Southeast Asian Nations (ASEAN). This study investigates the dynamic impact of economic growth on COâ‚‚ emissions across nine ASEAN economies from 1990 to 2022, whilst controlling...
Proceedings Article

The Impact of Digital Literacy, AI-Driven Knowledge Sharing, and Reward Systems on Employee Performance

Imam Ahmad Madoan, Abdul Razak Munir
This study aims to examine the impact of digital literacy, AI-driven knowledge sharing, and reward systems on employee performance. The results indicate that digital literacy has a significant positive effect on employee performance with a sample value of 0.178, T-statistic of 2.124, and P-value of 0.034,...
Proceedings Article

The Impact of Artificial Intelligence Technology on Corporate Governance Transparency: A Systematic Literature Review

Ika Putriani, Wahda Wahda
This study systematically synthesizes the academy literature to assess the influence of (AI) on corporate governance transparency. The primary objective is to identify domains where AI enhances management visibility and domains where it creates oversight limitations. Furthermore, this study aims to develop...
Proceedings Article

Work-Life Balance, Organizational Support, and Job Stress Influencing Commitment: The Mediating Role of Job Satisfaction

Adi Prasetio, Nurdjanah Hamid
Built around the framework of Partial Least Squares Structural Equation Modeling (PLS-SEM) taking a sample comprised of 212 employees working in various companies of South Sulawesi, Indonesia, this study explores different kinds relationship. Research results confirm thatWLB and POS can both produce...
Proceedings Article

The Effect of Product Innovation and Promotion on Purchase Decisions: Study Case Kaku Food Makassar

Joya Kanna Paembonan, Indrianty Sudirman
This study examines how consumer purchasing decisions at Kaku Food, a local MSME in Makassar, are impacted by product innovation and promotion. Understanding how marketing initiatives and innovation affect consumer behavior in the cutthroat culinary sector is the aim of this study. Being one of the expanding...
Proceedings Article

The Effect of Implementing Akhlak BUMN core values Work Discipline at Mandiri Group Corporate

Fitriani Adil
This study aims to describe and analyze the impact of implementing Akhlak core values (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative) on employee work discipline at Mandiri Group Corporate. This study aims to understand how the internalization of Akhlak values impacts employee...
Proceedings Article

Government Support Mediates Digital Marketing and Literacy Effects on SME Performance in Indonesia

Atary Rizki Haryadi
The accelerated shift toward digitalization means Micro, Small and Medium Enterprises (MSMEs) in developing countries need to possess digital skills. Nevertheless, the process of transforming digital initiatives into improved business performance is uneven and varies with the degree of institutional...
Proceedings Article

The Effect of Environmental Performance and Profitability on CSR Disclosure in Manufacturing Companies (2022-2024)

Mukhrika Febriani
The purpose of this study is to analyze the influence of environmental performance on profits in relation to CSRD (Corporate Social Responsibility Disclosure) in a company engaged in manufacturing and listed on the Indonesian Stock Exchange (IDX) for the period 2022–2024. The research population consists...
Proceedings Article

Sustainable Supply Chain Strategy of PT. Barru Mandiri Nusantara for Blue-Green Economy in Eastern Indonesia

Eka Kurniawan, Mahlia Muis, Muh. Idrus Taba, Dian A. S. Parawansa
The increasingly volatile global business environment, marked by macroeconomic turmoil and geopolitical shifts, necessitates that companies integrate sustainability principles into their operations. This study analyzes the sustainable supply chain strategy of PT. Barru Mandiri Nusantara, a key water...
Proceedings Article

Priorities for Rural Electricity Infrastructure Development in South Sulawesi Province Using Analytical Hierarchy Process Method

Bama Rusmali
The Electricity access in rural areas of South Sulawesi still faces inequality even though the national electrification ratio has exceeded 99%. Complex geo-graphical conditions and limited resources make determining priorities for electricity infrastructure development a major challenge. This study uses...
Proceedings Article

Green Culture and ESG Leadership: Driving Sustainable Finance through Organizational Readiness

Maruli Ricardo Pardede, Mursalim Nohong, Bahtiar Herman
This study investigates the influence of green organizational culture and ESG-based leadership on the implementation of sustainable finance strategies, with organizational readiness as a mediating variable. In the face of increasing global demands for sustainable transformation, especially within the...
Proceedings Article

Sustainability-Driven Business Transformation in Indonesian Industries: The Role of Environmental Strategy and Stakeholder Pressure

Marselin Papalangi, Ria Mardiana Yusuf
This study investigates the impact of environmental strategies and stakeholder pressures on sustainability-driven business transformation in, resource-intensive Indonesian industries, such as energy, mining, manufacturing, and maritime sectors, within the broader context of the blue-green economy, global...
Proceedings Article

Sustainability Meets Technology: Understanding the Drivers of Purchase Intention for Induction Electric Stoves

Taufik Cahya Jaya Putra, Nuraeni Kadir
This study investigates how sustainability perception and technological innovation perception influence the purchase intention for induction electric stoves, with product attitude as a mediator. Using a quantitative methodology, data were collected from Millennial and Generation Z consumers in South...
Proceedings Article

Students as Freight Architects: Reverse Mentorship for Experiential Logistics Pedagogy

Mughaneswari Sahadevan, Khairul Anuar Rezo, Jogeswari Ramamoorthy, Dody Jenhar, Xinwei Shi
This study investigates how reverse mentorship, experiential learning, and student-led gamification can enhance freight forwarding education in a Malaysian private university. Using a qualitative exploratory case study design, the research examined a single cohort of undergraduate logistics students...
Proceedings Article

Strengthening Academic Partnerships via Balanced Scorecard-Based Satisfaction Evaluation at Unhas Hospital

Sitti Fatimah, Bau Dilam Ardyansyah, Masriani
Academic partnerships between teaching hospitals and higher education institutions play a vital role in ensuring the quality and competence of healthcare graduates. Hasanuddin University Hospital serves as a center for both clinical and non-clinical education, involving various academic partners. Therefore,...
Proceedings Article

Strategies for Building Customer Engagement and Brand Experience: A Case Study of Nipah Park Mall

Amirah Muthahhari, Fauziah Umar
In an era of increasingly fierce competition in the retail industry, customer engagement and brand experience are key factors that determine the success of a business. Nipah Park Mall, as one of the growing shopping centers in Indonesia, has implemented various strategies to increase customer engagement...
Proceedings Article

Green Leadership and HRM: Mediating Impact of Green Psychological Climate on Employee Engagement

Hartati Br Nainggolan, Mursalim Nohong
This study investigates the relationship between green-oriented human resource practices, transformational leadership, and employee engagement in the sustainable banking sector of Eastern Indonesia, with Green Psychological Climate (GPC) serving as a mediating mechanism. Grounded in the Ability–Motivation–Opportunity...
Proceedings Article

Green Marketing and Collective Values: A Micro-Phenomenological Study of Artani Bulk Store

Nurul Kharisma, Muhammad Ismail
Amid rising awareness of sustainability, green marketing practices have evolved beyond promotional tools into communicative strategies that foster social relations between businesses and consumers. However, limited studies have investigated how such communication practices shape collective values within...
Proceedings Article

Green Marketing Strategy, Brand Capability, and SME Marketing Performance in South Sulawesi

Abdul Razak Munir, Nuraeni Kadir, Fauziah Umar
Although green marketing has emerged as a pivotal strategy for sustainability, empirical evidence regarding its direct impact on marketing performance remains fragmented, particularly within the context of Small and Medium-sized Enterprises (SMEs). Addressing this theoretical gap, this study proposes...
Proceedings Article

Strategic Renewal and Green Innovation for MSME Sustainable Performance in Post-Pandemic Emerging Economies

Darmawansyah Darmawansyah
This study investigates how strategic renewal and green innovation shape sustainable performance among micro, small, and medium enterprises (MSMEs) in Makassar, Indonesia. Grounded in the Resource-Based View and Dynamic Capabilities Theory, we posit that adaptive strategic renewal enhances sustainability...
Proceedings Article

High-Performance Work Systems and Service Innovation via Learning Agility and Digital Self-Efficacy in State-Owned Banks

Silfani Rizki Salmon, Fauziah Umar
This study examines how High-Performance Work Systems (HPWS) foster service innovation in Indonesian state-owned banks through the dual mediating mechanisms of learning agility and digital self-efficacy. Drawing on the Resource-Based View, Dynamic Capabilities Theory, and the AMO framework, the study...
Proceedings Article

Hope or Fear of AI? Career Adaptability Drives Reskilling Intentions in Urban Indonesia

Qin Hongtao
AI driven work transformation is accelerating in Indonesia’s large cities, yet a persistent conceptual gap remains in explaining why some employees respond with proactive reskilling while others become inhibited by perceived disruption, even when national AI ambitions and organisational training initiatives...
Proceedings Article

Hospital Facility Distribution and Efficiency: Impact on Perceived Equity through Infrastructure Availability

M. Rahmanianti
Equitable access to healthcare remains a major concern in decentralised health systems, particularly in low- and middle-income countries. This study investigates how Facility Distribution Inequality (FDI) and Hospital Financial Efficiency (HFE) affect Perceived Equity in Service Access (PES), with Service...
Proceedings Article

Strategic Approaches to Sustainable Marketing for Enhancing Brand Loyalty in Green Consumer Markets

Febryanthi Setia Ningsi
In recent years, sustainable marketing has become an essential strategic tool for businesses aiming to attract environmentally aware consumers and strengthen brand loyalty within the green consumer market. This study examines various sustainable marketing tactics, such as developing eco-friendly products,...
Proceedings Article

How Trade Policy Uncertainty Affects ESG Investment Flows: Time-Series Analysis Using IMF and Sustainalytics Data

Najmi Kamariah, Abdul Rahman Kadir, Nuraeni Sayuti, Nur Rezky Amaliah
This study investigates the impact of trade policy uncertainty (TPU) on Environmental, Social, and Governance (ESG) investment flows using a dynamic panel data model and monthly data from 15 major economies between 2010 and 2023. Drawing on Real Options Theory and Institutional Theory, we hypothesize...
Proceedings Article

How Work Environment, Leadership Style, and Career Development Shape Employee Performance in Service Sector Companies

Vola Winestya, Wardhani Hakim
This research investigates the effects of working environment, leadership style and career development on employees’ performance in service sector organizations. A structured questionnaire was used to gather data from 210 employees working in hospitality, retail and consulting organizations. The result...
Proceedings Article

Strategic Ambidexterity and MSME Performance: The Conditional Role of Banking Credit in Eastern Indonesia

Tri Adi Riyanto, Asty Almaida
Micro, Small, and Medium Enterprises (MSMEs) serve as vital contributors to inclusive economic development, especially in emerging economies such as Indonesia. However, their strategic performance is often constrained by limited managerial capabilities and unequal access to formal banking credit. This...
Proceedings Article

Human Capital Development through Reskilling and Upskilling Programs for Corporate Digital Transformation

D. Nurul Hardiyanti
Digital transformation requires companies to have human resources (HR) that are adaptive, innovative, and competitive. Technological changes such as artificial intelligence, big data, and the Internet of Things have created a significant skills gap, making reskilling and upskilling important strategies...
Proceedings Article

Strategic Agility Mediates MSME Sustainability amid Trade Pressures and Green Finance Constraints in South Sulawesi

Kevin Samuel Massie, Nurdjanah Hamid
The growing uncertainty triggered by trade wars, climate-related financial pressures, and governance challenges has raised urgent concerns over the sustainability of micro, small, and medium enterprises (MSMEs), especially in developing regions. This study aims to empirically examine the mediating role...
Proceedings Article

SOP Training for Human Resource Development in Expeditions: A Systematic Literature Review

Finka Maureen Pinontoan
The rapid expansion of e-commerce and cross-border trade has intensified demands in the courier and expedition industry, highlighting the need for reliable workforce competence. This study investigates the role of Standard Operating Procedure (SOP) training as a strategic mechanism for human capital...
Proceedings Article

Linking Digital Transformation to Organizational Performance Through Strategic Management in Indonesian Construction Companies

Farmady Hadianto
Digital transformation has become a pivotal driver for the construction industry, requiring continuous improvements in productivity, efficiency, and competitiveness in the disruptive era. This study investigates the relationship between digital transformation and organizational performance, with a particular...
Proceedings Article

Impact of HR Development Programs on Sales Team Performance at PT Misi Depo Bangunan

Nurafifah Tri Surahman
This study aims to evaluate the influence of Human Resource (HR) development programs on the performance of the sales team and customer satisfaction at PT. Misi Depo Bangunan, a leading building materials retail company. Amidst intense industry competition and rising customer expectations, HR development...
Proceedings Article

Service Reliability Beats Convenience: Explaining QRIS Satisfaction and Usage Intensity in South Sulawesi MSMEs

Hastari Hudri, Sabbar Dahham Sabbar
This study examines whether service reliability or perceived convenience matters more for sustaining QRIS usage among MSME merchants in South Sulawesi. Using a cross-sectional survey of 130 owner/managers (QRIS active ≥3 months), we estimate a mediation-only model with PLS-SEM: Service Reliability and...
Proceedings Article

Impact of TKDN Policy Relaxation on Market Access for US Industrial Products in Indonesia

Muhammad Ammar Haitsam Rusly, Julius Jilbert
The Reciprocal Trade Agreement between Indonesia and the United States marks a crucial turning point in Indonesia’s industrial and trade policy. This agreement fundamentally alters the competitive landscape by granting an exemption to US-origin companies and products from the obligation to comply with...
Proceedings Article

Service Quality and Perceived Fairness Drive Trust and Local Tax Compliance in Eastern Indonesia

Aco Firsam Rizal, Abdul Rahman Kadir
This study investigates how institutional antecedents digital tax service quality and perceived fairness shape local tax compliance among Micro, Small and Medium Enterprises (MSMEs) through the mediating role of trust in local government. Within Indonesia’s decentralized, self-assessment regime, we theorize...
Proceedings Article

Librarian Competence, Work Environment And ICT on Library Service Performance: A Systematic Review

Muh Arsul
The digital transformation has redefined the modern library from a passive repository into a dynamic, technology-driven service hub, necessitating a new performance paradigm centered on service quality and user satisfaction. This study aims to systematically review the literature to: (1) identify specific...
Proceedings Article

Relationship Marketing to Improve Marketing Performance of SMEs

Mutmainna Mutmainna, Abdul Razak Munir, Muhammad Asdar, Jusni
In the highly competitive post-pandemic landscape, Micro, Small, and Medium Enterprises (MSMEs) increasingly rely on relationship marketing strategies to sustain competitive advantage. However, the existing literature regarding the nexus between relationship marketing dimensions and MSME performance...
Proceedings Article

Regional Government Information Systems and Public Service Performance in Makassar City Agencies

Andi Al Furqan Suhardiman, Abdul Razak Munir
The digitalization of public sector services in Indonesia has made the Regional Government Information Systems (SIPD) a strategic tool to improve service quality, transparency and citizens trust. SIPD is used in Makassar City for administrative simplicity and to enhance government-citizens relation,...
Proceedings Article

Regional Fiscal Dynamics and Income Disparity: Cross-Provincial Evidence from Sulawesi

Sri Undai Nurbayani, Rusda Rusda
Regional income inequality in Indonesia remains a persistent structural challenge in achieving inclusive and sustainable development. Despite Sulawesi Island’s robust economic growth in recent years, substantial disparities in in-come distribution continue to exist across its provinces. This study investigates...
Proceedings Article

Influence of Organizational Communication and Work Discipline on Employee Productivity Mediated by Work Environment

Mustawakkal Mustawakkal
This study aims to analyze the effect of organizational communication (X1) and work discipline (X2) on employee productivity (Y), with the work environment (Z) as a mediating variable. The research population consisted of 130 employees of J&T Express Makassar, with a saturated sampling technique....
Proceedings Article

Influence of Social Media Marketing on Brand Awareness in Purchase Decisions of Umrah Travel Packages

Risda Radianti Ramli
This study aims to analyze the effect of social media marketing on the decision to purchase umrah packages with brand awareness as a mediating variable. The study was conducted on 100 respondents who were prospective umrah pilgrims in Makassar City using a quantitative approach through accidental sampling....
Proceedings Article

Quick win Solution with Green Economy to Improve Customer Satisfaction at PLN UP3 Offices

Ali Ali, Muhammad Toaha
The purpose of this study is to evaluate the impact of PLN UP2D South Sulawesi, Southeast Sulawesi, and West Sulawesi (Sulselrabar) on customer satisfaction index at PLN UP3s spread across the Sulselrabar region. This study focuses on the Quick win solutions used by PLN UP2D to improve customer service,...
Proceedings Article

Influencer Credibility, Real-Time Interaction, eWOM, and Consumer Purchase Behavior in Local Fashion Industry in Makassar

R. Muh Devgan Al Hasbi, Idrus Taba
This study investigates the influence of social media influencer credibility and real-time interaction on consumer purchasing behavior within the context of local fashion brands in Makassar, Indonesia. Furthermore, it examines the role of electronic word of mouth (eWOM) as a mediator between these variables....
Proceedings Article

Public Perceptions of Local Budget Governance and SDG Implementation in West Sulawesi

Ardiansyah Ardiansyah, Andi Ratna Sari Dewi
This study investigates the relationship between budget transparency, public participation, and trust in government in shaping the perceived effectiveness of local government budgets in achieving Sustainable Development Goals (SDGs), with empirical evidence from West Sulawesi, Indonesia. Drawing from...
Proceedings Article

Integration of SWOT Analysis and Balanced Scorecard in Formulation of Modern Culinary Business Strategies

Muhammad Jaisy Faris, Dian Anggraece Sigit Parawansa
This study aims to integrate SWOT analysis with the Balanced Scorecard (BSC) in formulating a modern culinary business strategy in Makassar. This approach is used to overcome the limitations of descriptive SWOT analysis by combining it with the BSC so that the strategy can be measured through clear performance...
Proceedings Article

Project Finance to Consumer Choice: How Public Perceptions of Bank–Developer Tie-ins Shape Mortgage Intentions

Hasrul Hasrul, Abdul Rahman Kadir
Mortgage choices are often made under complexity and information asymmetry, where simple, credible cues can steer behaviour. This study examines how publicly visible bank–developer tie-ins, rooted in project-finance arrangements, shape mortgage intentions via three proximal perceptions: trust in the...
Proceedings Article

Is More Public Health Spending Always Better? A Comparative Efficiency Analysis with DEA

Retno Fitrianti, Putri Wahda, Ismawati Ismawati
Amid rising healthcare costs and growing demands on health systems, evaluating the efficiency of government health spending has become increasingly important. This study examines the relative efficiency of healthcare spending in five countries—Poland, Germany, Hungary, Italy, and South Korea—over the...
Proceedings Article

Islamic Financing for Economic Growth and Labour Absorption in Indonesia’s Green Development

Ayu Latifah Alfisyharin, Basri Hasanuddin, Sanusi Fattah, Nur Dwiana Sari Saudi
This study examines the relationship between Islamic financing, economic growth, and labor absorption within the framework of green and inclusive development in Indonesia. Using a quantitative panel data approach across 33 provinces from 2010 to 2023, this research applies a simultaneous regression model...
Proceedings Article

IT’s Moderating Role in Asset Management, Service Innovation, Competency, and Public Service Quality

Moh. Rizvan Dwi Putra, Kartini Kartini
This study examines the effect of asset management, service innovation, and competency on the quality of public services, with information technology (IT) as a moderating variable, within Regional Apparatus Organizations (OPD) in West Sulawesi Province. A quantitative approach was employed, using structured...
Proceedings Article

Profitability, Firm Size, Leverage, and Tax Avoidance in Indonesian Food and Beverage Companies

Hardiansyah Hardiansyah, Fauziah Umar
This study analyzes the influence of corporate characteristics on tax avoidance practices among food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research focuses on three main variables: profitability, firm size, and leverage. The analysis reveals that profitability,...
Proceedings Article

Leadership and Work Environment Effects on Performance via Satisfaction and Career Development in Manufacturing

Gembong Satrio Utomo, Nurdjanah Hamid
This study investigates the factors influencing employee performance in the manufacturing sector, focusing on leadership style, job satisfaction, work environment, and career development. Using a survey-based approach, data were collected from 212 employees across various manufacturing organizations,...
Proceedings Article

Leadership, Learning, and Human Capital in Process Innovation: Evidence from Sultan Hasanuddin Air Base

Muhammad Irsan Pratama Putra
Air-operations units must sustain mission readiness amid resource constraints and evolving demands. This study investigates how strategic leadership, the learning organisation, and human capital quality combine to support process innovation within a major Indonesian air base. A cross-sectional design...
Proceedings Article

Leading for Sustainability: ESG Implementation and Performance in Indonesian Forestry Firms

Maria Klara Dhika Ayu Utaminingtyas
Forestry and wood-based firms face intensifying expectations to demonstrate credible environmental, social, and governance (ESG) performance while sustaining competitiveness. Building on the natural-resource-based view, dynamic capabilities, and upper-echelons logic, this study tests a parsimonious leadership-to-practice-to-performance...
Proceedings Article

Linking Competence and Green Budgeting to Sustainable Development via Governance in Indonesia

Mus’ab Mujahid, Nirwana Nirwana
This study investigates the role of competence of officials and green budgeting orientation in enhancing sustainable development performance in Indonesian local governments, with good governance examined as a mediating variable. Grounded in the Resource-Based View and Institutional Theory, the research...
Proceedings Article

Leverage, Capital Intensity, and Institutional Ownership as Determinants of Tax Avoidance in Indonesian Manufacturing Firms

M. Ali Harpa, Syarifuddin Rasyid
This study investigates the impact of leverage, capital intensity, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using multiple linear regression analysis, tax avoidance was assessed through the Effective Tax Rate...
Proceedings Article

Environmental, Social, and Governance (ESG) Performance and Firm Value: Panel Data Evidence from ASEAN

A Alifya Ariyandini
This study investigates the impact of corporate sustainability performance, measured through ESG scores, on firm value using a panel dataset of 568 publicly listed companies across Southeast Asia from 2019 to 2023. A random effects panel regression model, selected based on the Hausman test, is employed...
Proceedings Article

QRIS Adoption and Budgeting Discipline Among Gen Z: The Mediating Role of Spending Visibility

Abilio Soares Rada, Mursalim Nohong
The rapid diffusion of QRIS has normalised cashless transactions among Generation Z in Indonesia, yet its implications for disciplined budgeting remain underexplored. This study investigates how Perceived Ease of Use and QRIS Intensity influence Budgeting Discipline through Spending Visibility among...
Proceedings Article

The Role of Green Human Capital, Green Marketing, and CSR on Consumer Loyalty of Sustainable MSMEs

Mustakim Mustakim, Cepi Pahlevi
The ongoing transformation toward a blue-green economy increas- ingly underscores the pivotal role of micro, small, and medium-sized enterprises (MSMEs) as drivers of sustainable development. Despite this potential, fostering consumer loyalty to eco-friendly MSMEs remains a persistent challenge, partic-...
Proceedings Article

Transforming Military Performance: A Study of Leadership, Organizational Ethics, and Commitment in the Air Force

Ignatius Panji Setia Kristiawan, Abdul Razak Munir
This study examines the influence of transformational leadership, ethical climate, and organizational commitment on the performance of air force units. Data collected from 119 personnel in Makassar, Indonesia, were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results...