All articles in this proceedings volume were presented at The 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (MIICEMA), held in conjunction with the 9th Sriwijaya Economics, Accounting, and Business Conference on September 17–18, 2025, in Palembang. These articles...

This reseach aims to explore the implication of middle income trap on Indonesia’s economic growth and fiscal policy between 2014 till 2024 period, where economic growth tends to stagnate at around 5 percent per year outside the pandemic. The data’s based on qualitative content analysis by using literature...

Financial development is a multidimensional process that continues to evolve, because the financial system is constantly changing and constantly striving to improve digitalization. This study examines the influence of financial institution depth index on efficiency in Emerging Asian countries. This study...

This study investigates to prove the role of financial resilience in the relationship between financial capabilities and strategic competitiveness in State-Owned Enterprises (SOEs) in the ASEAN region. Based on the Resource-Based Theory framework, Dynamic Capability Theory, and Resilience Theory, financial...

This study aims to examine the effect of financial stability, total accruals, change in directors, and political connections on financial statement fraud, measured through the F-Score, with nature of industry as a moderator. The sample consists of 111 non-financial companies from 2021-2023, selected...

Fraud detection remains a critical global concern due to its far-reaching consequences for economies, corporations, and public trust. External auditors serve as a frontline defense against fraudulent activity, yet detecting sophisticated and deliberately concealed schemes poses substantial challenges....

This research investigates the impact of innovation capability on sustainable competitive advantage among Indonesian SMEs, taking into account the green economy as a strategic orientation and government support as a moderating factor. The study employs Structural Equation Modeling (SEM) to assess the...

This study examines the influence of taxpayer knowledge and tax awareness on Land and Building Tax compliance in Rejang Lebong Regency, with moral obligation and religiosity as moderating variables. This study applies the Theory of Planned Behavior and Attribution Theory, using quantitative methods with...

This study aims to measure the level of institutional readiness of Community Health Centers (Puskesmas) in managing Regional Public Service Agency (BLUD)-based financial management using the Capability Maturity Model (CMM) approach. The method used was a descriptive quantitative approach with a survey...

This exploratory study examines the transformative role of artificial intelligence (AI) tools in enhancing creativity and operational efficiency in marketing among Master’s-level working students with business management backgrounds at Erasmus campuses in Paris and Lyon. Through a one-day intensive course...

This study investigates how digitalization, bank size, and credit risk interact to influence profitability in Indonesian banks. Analyzing panel data from 48 banks (2019–2023) with fixed effects regression. Results show that bank size positively affects profitability, but digitalization has no significant...

Circular Economy (CE) has attracted significant attention from scholars, industry, and policymakers because of its growing importance in promoting the joint development of economic and environmental well-being. CE offers collaborative reuse, reduction, and recycling activities that foster sustainable...

Rapid digital transformation in the travel and tourism sector need creative marketing approaches to stay competitive and satisfy changing tourist expectations. A potent strategy for improving visitor experiences, especially in event-based tourism, is the combination of artificial intelligence (AI), digital...

This study explores the impact of Augmented Reality (AR) technology and brand image perceptions of beauty products on the purchasing decisions of Generation Z consumers in West Java. The main focus is to examine the extent to which AR integration in digital marketing strategies and the strength of brand...

This study examines the influence of organizational culture and business ethics on employee commitment and their implications for employee performance in the LPG industry and retail agents in Indonesia. Using a descriptive and explanatory approach, data were collected from 205 employees through proportionate...

Study this test connection between growth profit wit financial strength namely (DAR) and (DER) of the companies IDX BUMN20 traded on the Indonesian Stock Exchange from 2021 and 2024. Returns on assets (ROA) used as element mediation in analysis This. The specific purpose is for give company IDX BUMN20...

Digital transformation (DT) has reshaped how organizations mobilize leadership to sustain employee engagement (EE). This study aims to synthesize and extend existing knowledge on how transformational leadership (TL) operates under digital conditions. Drawing on the PRISMA protocol, a systematic literature...

This research focuses on investigating the role of intellectual capital in mediating the influence of ESG performance on the value of companies listed in the energy sector on the Indonesia Stock Exchange. Business sustainability practices need to be well implemented by companies to increase the company’s...

This research investigates the factors that shape Generation Z’s interest in pursuing a career in public accounting, emphasizing motivation, emotional intelligence, university reputation, and knowledge of artificial intelligence (AI). As the business environment undergoes rapid technological transformation...

The nickel industry plays a strategic role in supporting economic growth and the global energy transition, particularly through the development of electric vehicle battery technology. Competition among nickel-exporting countries has become increasingly intense as global demand for this commodity continuous...

This study investigates key factors influencing the implementation of digital twin (DT) technology in fisheries supply chains through a systematic literature review. The primary research question is: What are the determinants of successful adoption of digital twin technology in achieving sustainable...

This study strives to assess the extent to which managerial ownership structure and audit quality affect earnings management behavior within companies, with corporate governance acting as a mediating variable. It examines how these two factors influence earnings management practices both directly and...

The rapid growth of e-commerce has significantly reshaped the global economy, presenting major challenges to traditional tax systems. This study investigates the key barriers and emerging opportunities in e-commerce taxation within the digital economy using a Systematic Literature Review (SLR) approach....

Ecotourism is a form of sustainable tourism that aims to support environmental conservation, improve the welfare of local communities, and provide educational experiences for tourists. This study aims to explore sustainable digital marketing strategies in ecotourism through a Systematic Literature Review...

The creative industry, a key driver of innovation-based economic expansion, holds significant potential for sustainable advancement in Palembang City. This study delves into how job crafting and employee performance influence organizational support, a cornerstone for sustainable development in the creative...

This study examines the effect of work professionalism and organizational commitment on employee performance with job satisfaction as a moderating variable in JCI. The problem addressed is the decline in employee commitment, particularly related to dissatisfaction with promotion and career development...

Sports tourism in Indonesia has become a significant driver of regional economic and social development, with football competitions serving as key attractions that stimulate travel, spending, and tourism-related activities. Since the early 2000s, the Indonesian Football Association (PSSI) has faced internal...

This study examines the influence of Corporate Social Responsibility (CSR) on the financial performance of companies listed consistently in the IDX30 index from 2019 to 2023. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach is employed...

This research seeks to investigatee how information asymmetry, together with free and operating cash flow influence the management of reported earnings throughout the COVID-19 pandemic period and the period that follows. The study focuses on companies operating in various sectors and registered as issuers...

The abstract should summarize the contents of the paper in short terms, i.e. 15–250 words. Introduction / Main Objectives: Following the Asian financial crisis, Malaysia experienced a sharp rise in property prices, creating an affordability crisis that prompted various government interventions. Investment...

This study explores the effect of Corporate Social Responsibility (CSR) on firm value, with financial fraud serving as a moderating variable. It seeks to address inconsistencies in prior research by examining whether financial fraud weakens the positive relationship between CSR and firm value. The study...

State/regional assets are one of the important resources that can be used to improve the welfare of the community. Good asset management can provide great benefits to the state. However, in practice, asset management still faces several challenges, namely the inaccuracy of asset data, the absence of...

This paper explores the critical role religion, particularly Islam, plays in sustaining social well-being among the Malay community in Malaysia. Religion in this context is more than a spiritual orientation. It is a core pillar of Malay identity, legally enshrined and culturally ingrained. Drawing on...

This study examines the concept of social well-being among the low-income Malay Muslim community in Malaysia. Recognizing the importance of understanding community-based well-being for the formulation of responsive and inclusive policies, this article addresses a gap in existing scholarship by focusing...

This study examines the determinants of fisheries production as a strategic driver of the Blue Economy in Indonesia. The research question focuses on which economic, environmental, and structural factors significantly influence fisheries production at the provincial level. The novelty of this study lies...

This article provides a bibliometric map of global research on how audit enhances Environmental, Social, and Governance (ESG) performance. With growing ESG demands and scattered studies, this research asks: What are the key trends and core themes in the audit-ESG literature? Its novelty is a concise,...

This study investigates investor responses to two key political events in Indonesia’s 2024 leadership transition: the official announcement of the President-elect and Vice President by the General Elections Commission KPU and their subsequent inauguration. Using an event study approach, the analysis...

This research aims to examine the impact of the launch of DeepSeek - an AI chatbot developed in China - on the stock performance of technology companies in the Nasdaq 100 index. DeepSeek, launched by the company High-Flyer on January 20, 2025, coinciding with the inauguration of the 47th US President...

Employee performance at the Tebing Tinggi District Attorney’s Office plays a crucial role in achieving organizational goals and delivering optimal services to the community, particularly in case resolution and administrative processes. However, public perception of civil servant performance is often...

The demand of social responsibility and environment in the business practice had made the issue of sustainable finance as the global attention including banking company. Banking companies have strategic role in encouraging the sustainable economy transition. This research aimed to conduct a biblio-metric...

This study seeks to examine the relationship between CEO narcissism and corporate CSR performance. Furthermore, this study examines the mediating effect of top management team (TMT) composition on the CEO narcissism–CSR Risk relationship The authors introduce a novel and unobtrusive measure of CEO narcissism...

Malaysia faces rising healthcare financing challenges, particularly for chronic conditions like end-stage renal disease. Dialysis treatment costs approximately RM250 per session, with patients requiring 2-3 weekly sessions, creating significant financial burdens especially for low-income populations....