Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017)
32 articles
Proceedings Article
The Influence Of Transformational Leadership Style On Employee's Performance PT PLN Cabang Pekanbaru Rayon Panam
Astadi Pangarso, Syarifuddin Syarifuddin, Mahir Pradana, Nandya Moeliono, Benny M.Fazrido
This study aimed to determine how much influence of transformational leadership style in influencing employee performance at PT PLN branch Pekanbaru Rayon Panam, Indonesia; in order to make improvements and innovations continuously to develop the organization. The method used in this research is quantitative...
Proceedings Article
Is Financial Performance Reflected in Stock Prices?
Zarah Puspitaningtyas
Investors need relevant information for making investment decisions in the stock market. Therefore, we need an approach to analyze stock prices, one of which is the fundamental approach. Fundamental approach basing its analysis on the assumption that stock prices reflect the fundamental performance of...
Proceedings Article
Success Factors Of Bangkit Bersama Cooperative Organization For Community Empowerment Based On Schmuck Theory
Eka Ivanka, Jafar Sembiring
Cooperative is one of the institutions that are in accordance with the development of rural communities as an effort to empower the economy of the people or the society. Bangkit Bersama Cooperative was established based on the community's concern about the environmental damage in Waduk Saguling Sungai...
Proceedings Article
The Analysis Of Consumer Preferences On Mulberry Leaves Tea As An Antioxidant-Enriched Product
Aisyah Larasati, Isstutarti Issutarti
One alternative product innovation made of mulberry leaves is the mulberry leaves tea that served in a ready to drink pack. This alternative innovation is expected to increase the economic value of mulberry leaves. The product of mulberry leaves tea is made by adding 30% sappan wood of the total weight...
Proceedings Article
Good Corporate Governance On The Earnings Management Using Iso9001 As A Moderating Variable In Banking Industry In Indonesia
Heurestica Asparagina Paradisea Carina
Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) knowing more information about the company managed. Earnings management actions produced financial statements that didn’t accordance with the actual situation. Good Corporate...
Proceedings Article
The Overview Of Mammography Service: Role Of Innovation And Service Blueprinting
Daniella Sampepajung
Controlling implementation of early detection and treatment for breast cancer is exigent as the disease is the most widespread type of cancer in the world. Mammography screening is one of the dominant technologies applied to achieve this purpose. It detects breast cancer through prevention route and...
Proceedings Article
The Effect Of Work Environment And Organizational Culture On Employees' Performance Through Job Satisfaction As Intervening Variable At State Electriciy Company (Pln) Of South Makassar Area
Hardiyono Hardiyono, Nurdjanah Hamid, Ria Yusuf
Work environment is the important part of a company to improve the performance of employees. This study aimed to analyze the effect of work environment and organizational culture on job satisfaction and employee performance at the State Electricity Company of South Makassar area. Thus, this study also...
Proceedings Article
Analysis Of Implementation Sak Converged Ifrs For Financial Instruments (Psak 50, 55 And 60) In Banking Company
Elly Astuti, Nur Wahyuning Sulistyowati
IFRS is a set of global accounting regulations. IFRS uses a fair value accounting basis that provides a different perspective from previous standards based on historical cost. The use of fair value is considered to make the financial statements more transparent. Excess fair value accounting for historical...
Proceedings Article
Intellectual Capital As A Financial Performance Measurement In Public Sector
Alimuddin Alimuddin, Novitasari Eni, Ichsan Hisyam, Iqra Pradipta Andi
The purpose of this study is to know the correlation between intellectual capital and financial performance with intellectual capital disclosure as moderation variable. The intellectual capital variable as the dependent variable is measured by using the VAIC indicator (Value Added Intellectual Capital)...
Proceedings Article
Tapping The Potential Of Processed Food Production Based Small And Medium Enterprises As Economic Drivers In Malang Regency
Yufra M. Taneo Stefanus, Sri Melany
Food Processing Industry gives the biggest contribution to Gross Regional Domestic Product (PDRB) of Malang Regency during 2010 until 2014; but unfortunately, it has not developed optimally yet, especially to increase the income of small and medium entrepreneurs. This study aims to (1) identify the types...
Proceedings Article
Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic
Fadilah Salam Nun
Accountability in Islamic principal is very important and necessary in managing the zakat funds. One of the accountability forms of zakat organizations is published financial statements. The zakat organizations obtain a mandate from the donors to manage and utilize zakat funds as well. The zakat organizations...
Proceedings Article
Idiosyncratic Risk And Asset Pricing
Marselinus Asri
The purpose of research is to investigate the accrual principles in Accounting that contained in the Company's Financial Statements. The accrual principle is reflected in the Balance Sheet and Income Statement. Accrual measurements in the Balance Sheet are measured using Persistence Current Operating...
Proceedings Article
Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack
Seri Suriani, Syamsu Alam, Mursalim Nohong
Supposed the budgetary participation does not always have a linear effect on budgetary slack. This is because the factors asymmetry of information and self-esteem. The research aimed to find out whether information asymmetry and self esteem are able to moderate the effects of participatory budgeting...
Proceedings Article
The Effect Of Leadership Style And Competency Towards Employees' Work Satisfaction And Performance At Governor Office Of South Sulawesi Province
Hardi Zulkifli, Hamid Nurdjannah, Yunus Muhammad, Amiruddin Amar
The article is offering an investigation on leadership style and competency as an important aspect in building a relationship between superiors and subordinates, which is expected to improve job satisfaction and create a good performance. The study aims to investigate the direct and indirect effect of...
Proceedings Article
Green Tourism Marketing Strategy In Bantimurung South Sulawesi
Hikmah, Nurdin
Green Tourism marketing strategy as an important part of tourism business sustainability. The potential of Green Tourism is considered an effective tool for sustainable development and is the reason for developing countries to use this concept in economic and conservation development strategies. The...
Proceedings Article
Strategic Leadership, Good Governance: Analysis And The Effect To Performance
Mardiana Yusuf Ria, Guntur Hamzah Muhammad, D. Tikson Shinta
The aim of the paper is to propose a good governance framework based upon strategic leadership style to the government performance. The sampling method is done using a Krejcie and Morgan table that will determine the number of the sample based on population size in the four work units of government SKPD....
Proceedings Article
Analysis Of Coastal Women Empowerment Models In Takalar Regency
Nuraeni Kadir, Abdul Munir, Wahda Wahda
Community empowerment of fishermen should be bottom up and open menu. However, the most important is the empowerment itself must directly touch the target community. The objective of this research is to analyze the empowerment model of coastal women in the form of aspirations, knowledge, skills and perception...
Proceedings Article
The Relationship Between Knowledge Management Capabilities And Product Innovation And Its Impact On Marketing Performance
Subali Patma Tundung, Djajanto Ludfi, Mauludin Hanif
Competition in the market is unavoidable, especially in meeting the demands on cheaper cost and better quality. In the era of hypercompetitiveness, companies are encouraged to always create the uniqueness of products by making some innovations. Innovation has also attracted people to create more efficient...
Proceedings Article
The New Technology And Purposes Of Paddy Rice Production In The Upland Of South Sulawesi
Muhammad Mangilep
This research is aimed to investigate a relationship between the new technology and a continuation of paddy rice production in the upland of South Sulawesi. This research use qualitative data obtained from a series of interview with farmers in the upland of South Sulawesi. Several new technologies can...
Proceedings Article
Moderation Of Local Culture "Pela Gandong" On The Influence Of Personality Towards Organizational Citizenship Behavior And Employee Performance Moderation Of Local Culture "Pela Gandong" On The Influence Of Personality Towards Organizational Citizenship Behavior And Employee Performance
Elsina Huberta, Nurdin Brasit, Muhammad Taba, Muhammad Amar
The leader must be able to manage the employees with individual values that are different due to different of their cultural backgrounds. This makes it important to understand that differences in national culture and make generalizations or stereotypical conclusions can not only be a mistake, but also...
Proceedings Article
The Development Of Entrepreneurial Mindset Measurement Instruments As Predictor For Wetland's Msmes Business Sustainability
Umi Anisah Hastin, Wandary Wimby, Claudia Meiske
This study aims to provide an academic justification on promoted Entrepreneurial Mindset aspects by Kasali, thus it will provide the eligible contribution within entrepreneurial research field. In this research, we employ it to determine the wetland’s MSMEs business sustainability. This research designed...
Proceedings Article
Effects Of Celebrity Endorsement On Customer Trust And Loyalty: Case Study On Pilgrims In Aceh
Alfanda Ricky, Dwi Suhartanti Pratiwi
The increasing of fraud cases against umrah pilgrims in Indonesia, causing travel companies to be observant in doing their marketing. One of their marketing strategies is to increase the trust and loyalty of pilgrims to their travel companies. To increase customer trust and loyalty, travel companies...
Proceedings Article
Identification Of Organizational Culture Maritime Continent Based That Affects The Growth And Success Of Small And Medium Enterprises (Smes) In South Sulawesi
Jumidah Maming, Amrullah Amiruddin, Reni Andi
Micro, Small and Medium Enterprises is one contributor to employment, growth in gross domestic product (GDP), and non-oil exports. And these types of businesses capable of facing exposure to storms of crisis and also has the ability to recover more quickly than larger business units. As one part of Indonesian...
Proceedings Article
Determinant Of Loan Supply Behavior : The Case Of Regional Development Banks In East Indonesia
Jusni Jusni, Andi Aswan
This study is intended to assist the Regional Development Banks in Eastern Indonesia to increase their loan volume. The collected time series data in the period of 2011 - 2016 was analyzed using a multiple regression analysis with the use of SPSS version 23 of software package. The statistical results...
Proceedings Article
Factors Affecting Loan Supply Behavior At The Sharia Business Unit Of Bank Sulselbar
Andi Aswan, Jusni Jusni, Andi Ratna Sari Dewi
The study was conducted to assist the Sharia Business Unit of Bank Sulselbar in an effort to increase sharia financing portfolio. The study examines four variables (deposit funds, cash, placement, profit sharing) that affect financing volume. The data were collected from quarterly published financial...
Proceedings Article
Microfinance Strengthening Analysis: Strategic HRM And Innovation Performance In Processing Industry In Makassar
Idayanti Nursyamsi, Ria Mardiana
This paper aims to analyze the direct and indirect effect of strategic human resource management on performance innovation and microfinance strenghtening in processing industry in Makassar. This research also tests four hypotheses in the research concept. Research design uses causality concept to measure...
Proceedings Article
Effect Of Quality Of Service On Student Satisfaction In Stimik Dipanegara Makassar
A. Ratna Dewi, Hasniaty Hasniaty
This study aims to see the effect of service quality on student satisfaction STMIK Dipanegara Makassar. The variables are reliability, responsiveness, assurance, empathy, physical evidence (tangibles) as independent variables and student satisfaction at STMIK Dipanegara Makassar as the dependent variable....
Proceedings Article
Mode Selection In Transportation System: Implications Of Quality Function Deployment
Najmi Kamariah, Oktavianus Riza Ganna, Abdul Kadir
This study aims to formulate the strategic competitiveness of UMKM by prioritizing the opportunities and resources that have to fix all activities of UMKM by formulating and setting long-term goals. This study also aims to test how much influence the strategic leadership, innovation process, and entrepreneurial...
Proceedings Article
Building Strategic Competitiveness Of UMKM In South Sulawesi Through Strategic Leadership, Innovation Process, Entrepreneurial Orientation And Business Performance (Typology Miles & Snow And Quantitative Model Typology Analysis)
Abdul Kadir, Najmi Kamariah, Rukayah Siti, Syahrifuddin Sulaiman
This study aims to formulate the strategic competitiveness of UMKM by prioritizing the opportunities and resources that have to fix all activities of UMKM by formulating and setting long-term goals. This study also aims to test how much influence the strategic leadership, innovation process, and entrepreneurial...
Proceedings Article
Design Of Poultry Business Development Model Towards Formal Financing Facilities
Nohong Mursalim, Amrullah Amiruddin
This research aims to; 1). Identify and map the amount of additional funding for working capital and investment required by laying chicken breeders as well as the sources of funding used so far, 2). Identify and map the driving forces and barriers of laying chicken business by the business scale in utilizing...
Proceedings Article
Effect Of Transformational Leadership Style To In-Role Performance Through Organization Politics (Bumn Observation In Makassar City)
Idrus Taba Muhammad, Sobarsyah Muhammad
This study examines the influence of transformational leadership on in-role performance through organizational politics. The sample of the research is the employees of State-Owned Enterprises (SOEs) in the form of state-owned enterprises who have worked for at least one year. The sample size is 200 people....
Proceedings Article
Impact Of Financial Inclusion Towards Poverty In Indonesia
Iswanto Anwar Anas, Amrullah Amiruddin
Financial inclusion becomes a new phenomenon in the global financial system, including in Indonesia. Financial inclusion is often associated with poverty. Developing countries tried to pursue economic growth as one of the main indicators of their development. However, in reality, many developing countries...