Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
Foreword from the Conference Chairwoman of 3rd ICAME 2018
Dear authors and esteemed readers,
It is with deep satisfaction that I write a foreword on the Proceedings of The 3rd International Conference on Accounting, Management, and Economics (ICAME 2018) held November 5, 2018 in Makassar, Indonesia. ICAME continues a tradition of bringing together researchers, academics and professionals from all over the world, experts in management, accounting and economics. ICAME 2018 is a conference for research in the areas of accounting, management and economics. Although it is only its third year, it has already witnessed a significant growth. As an evidence, ICAME 2018 received a record of 119 submissions. The conference particularly encouraged the interaction of research students and developing academics with the more established academic community in an informal setting to present and to discuss new and current works. Their contributions helped to make the conference as outstanding as it has been. The papers contributed the most recent scientific knowledge known in the field of management, accounting and economics.
In addition to contributed papers, three invited keynote presentations were given by Assoc. Prof. Chaiwat Phuakkong, Ph.D of Suratthani Rajabat University Thailand, Dr. Sulaman Hafeez Siddiqui of The Islamia University of Bahawalpur Pakistan and Prof. Dr. Dwia Aries Tina Pulubuhu, MA, the president of Hasanuddin University Indonesia.
These proceedings will furnish the scientists of the world with an excellent reference book. I trust also that this will be an impetus to stimulate further studies and researches in all these areas. We thank all authors and participants for their contributions. Welcome to Makassar.
Andi Reni Syamsuddin, Ph.D
Conference Chairwoman
The 3rd International Conference on Accounting, Management and Economics Makassar, 4-5 November 2018
Foreword from the Dean of Faculty of Economics and Business Hasanuddin University
Welcome to the 3rd International Conference on Accounting, Management and Economics (ICAME) held on 4th-5th November 2018 in Makassar, Indonesia. The conference is organized to promote the discussions among various stakeholders regarding, management and economics fields. This was the third time that Faculty of Economics and Business, Hasanuddin University hosted the conference since its first establishment on 2016. ICAME continues a tradition of bringing together researches, policy makers, academicians and various stakeholders to present and discuss their current works in the fields of accounting, management and economics.
To strengthen the discussion on management, economics and accounting fields, we decided that our keynote speech topic for this year’s conference entitled “Digital Era: Challenges and Opportunities on Human Capital Qualities”. To provide the latest information regarding the topic to readers and participants, three keynote speakers invited in the event. We would like to extend our appreciation and gratitude for Assoc. Prof. Chaiwat Phuakkong, Ph.D of Suratthani Rajabat University Thailand, Dr. Sulaman Hafeez Siddiqui of The Islamia University of Bahawalpur Pakistan and Prof. Dr. Dwia Aries Tina Pulubuhu, MA, the president of Hasanuddin University Indonesia for their insights and support during the conference. We hope that this event greatly promotes the discussion regarding improving human capital qualities in the digital era specifically. In addition to that we would like to extend our gratitude and support to Dr. Jibril Tajibu from Hasanuddin University and Dr. Muhammad Amsal Sahban from Universiti Utara Malaysia for their support in providing and facilitating pre-conference workshops to the participants. Last but not least, we would like to acknowledge again for the excellent contribution and cooperation among the participants of the conference. In addition to that, we would like to thank for the cooperation to all of the committees in organizing the conference. We look forward to collaborating with all of the stakeholders involved in this event and we wish you the best for your future endeavors. We hope this proceeding will provide various excellent manuscripts that can contribute greatly to the field of economics, management and accounting.
Prof. Dr. Abd. Rahman Kadir, M.Si., CIPM
Dean of Faculty of Economics and Business
Hasanuddin University
Dear authors and esteemed readers,
It is with deep satisfaction that I write a foreword on the Proceedings of The 3rd International Conference on Accounting, Management, and Economics (ICAME 2018) held November 5, 2018 in Makassar, Indonesia. ICAME continues a tradition of bringing together researchers, academics and professionals from all over the world, experts in management, accounting and economics. ICAME 2018 is a conference for research in the areas of accounting, management and economics. Although it is only its third year, it has already witnessed a significant growth. As an evidence, ICAME 2018 received a record of 119 submissions. The conference particularly encouraged the interaction of research students and developing academics with the more established academic community in an informal setting to present and to discuss new and current works. Their contributions helped to make the conference as outstanding as it has been. The papers contributed the most recent scientific knowledge known in the field of management, accounting and economics.
In addition to contributed papers, three invited keynote presentations were given by Assoc. Prof. Chaiwat Phuakkong, Ph.D of Suratthani Rajabat University Thailand, Dr. Sulaman Hafeez Siddiqui of The Islamia University of Bahawalpur Pakistan and Prof. Dr. Dwia Aries Tina Pulubuhu, MA, the president of Hasanuddin University Indonesia.
These proceedings will furnish the scientists of the world with an excellent reference book. I trust also that this will be an impetus to stimulate further studies and researches in all these areas. We thank all authors and participants for their contributions. Welcome to Makassar.
Andi Reni Syamsuddin, Ph.D
Conference Chairwoman
The 3rd International Conference on Accounting, Management and Economics Makassar, 4-5 November 2018
Foreword from the Dean of Faculty of Economics and Business Hasanuddin University
Welcome to the 3rd International Conference on Accounting, Management and Economics (ICAME) held on 4th-5th November 2018 in Makassar, Indonesia. The conference is organized to promote the discussions among various stakeholders regarding, management and economics fields. This was the third time that Faculty of Economics and Business, Hasanuddin University hosted the conference since its first establishment on 2016. ICAME continues a tradition of bringing together researches, policy makers, academicians and various stakeholders to present and discuss their current works in the fields of accounting, management and economics.
To strengthen the discussion on management, economics and accounting fields, we decided that our keynote speech topic for this year’s conference entitled “Digital Era: Challenges and Opportunities on Human Capital Qualities”. To provide the latest information regarding the topic to readers and participants, three keynote speakers invited in the event. We would like to extend our appreciation and gratitude for Assoc. Prof. Chaiwat Phuakkong, Ph.D of Suratthani Rajabat University Thailand, Dr. Sulaman Hafeez Siddiqui of The Islamia University of Bahawalpur Pakistan and Prof. Dr. Dwia Aries Tina Pulubuhu, MA, the president of Hasanuddin University Indonesia for their insights and support during the conference. We hope that this event greatly promotes the discussion regarding improving human capital qualities in the digital era specifically. In addition to that we would like to extend our gratitude and support to Dr. Jibril Tajibu from Hasanuddin University and Dr. Muhammad Amsal Sahban from Universiti Utara Malaysia for their support in providing and facilitating pre-conference workshops to the participants. Last but not least, we would like to acknowledge again for the excellent contribution and cooperation among the participants of the conference. In addition to that, we would like to thank for the cooperation to all of the committees in organizing the conference. We look forward to collaborating with all of the stakeholders involved in this event and we wish you the best for your future endeavors. We hope this proceeding will provide various excellent manuscripts that can contribute greatly to the field of economics, management and accounting.
Prof. Dr. Abd. Rahman Kadir, M.Si., CIPM
Dean of Faculty of Economics and Business
Hasanuddin University