All of the articles in this proceedings volume have been presented at the 10th International Conference on Accounting, Management, and Economics (ICAME X) during 20th-21th November 2025 in Shah Alam, Malaysia. These articles have been peer reviewed by the members of the Scientific Committee and approved...

The rapid deployment of 5G technology is reshaping the digital landscape, with mobile gaming emerging as a prime beneficiary due to its sensitivity to speed, latency, and real-time interactivity. This study examines the implementation of 5G in Makassar, Indonesia, focusing on user experiences, industry...

This study aims to examine the effects of work motivation, work competence, and training and development on employee performance in manufacturing companies. A quantitative research approach was employed using an explanatory survey design. Data were collected from 209 employees working in manufacturing...

In the current era of sustainability-driven business practices, customer trust and corporate image have emerged as strategic relational assets that influence long-term customer loyalty and sustainable sales performance. This study systematically reviews recent literature that explores the interconnected...

This research aims to formulate an appropriate business strategy to enhance the competitiveness of Zazil Bakery Maros. The bakery business competition in Maros Regency has become increasingly intense with the emergence of many similar enterprises, requiring Zazil Bakery to develop effective strategies...

This study aims to examine the relationship between adaptive leadership and organizational resilience, emphasizing the mediating roles of organizational learning, crisis preparedness, and digital innovation. The research employed a quantitative approach through a cross-sectional survey conducted at Perum...

This study investigates the relationship between Digital Competence (DC), Innovation (I), Operational Efficiency (OE), and Organizational Performance (OP) within the context of Artificial Intelligence (AI) adoption. As AI continues to transform industries, understanding how digital competence, innovation,...

This study investigates the role of Total Quality Management (TQM) in enhancing organizational efficiency through a bibliometric and systematic literature review. From 5,353 Scopus-indexed documents (1961–2025), 28 rigorously selected articles were analyzed. The findings show that TQM is widely applied...

This study explores the impact of leadership capabilities, innovation management, and digital transformation on the performance of PT Bank Tabungan Negara (BTN), with a focus on the moderating role of organizational agility. As the banking sector navigates rapid technological advancements and changing...

This study aims to analyze the causal relationship of the variables of Rural Population Migration, Land Use of Agriculture, and Village Funds to the variables of Agricultural Sector Growth and Poverty in Rural areas. The data used is secondary data of 33 provinces in Indonesia in the period 2015–2022...

The fitness industry in Indonesia is expanding rapidly, creating both opportunities and competition for gymnasium services. To remain competitive, businesses must adopt strategies that not only attract customers but also ensure sustainability. Previous studies often examined isolated elements of the...

The present inquiry investigates how the surrounding work context and employees’ sense of role fulfillment contribute to performance outcomes at PT. Ghasyas Surya Mandiri. A quantitative strategy grounded in an associative framework was employed. Empirical evidence was generated through the administration...

This study aims to explore the implementation of accountability based on Sharia Enterprise Theory (SET) within Islamic business, focusing on Cordova Indonesia Bookstore and Qur’an. A qualitative approach with a case study methodology is employed to provide an in-depth understanding of how accountability,...

Sustainability issues in rural Indonesia are not only related to the challenges of livestock waste management and clean energy limitations, but also closely related to women’s limited access to productive economic activities. In Babangen Village, Bantaeng Regency, South Sulawesi, these conditions gave...

This study aims to analyze financial management in the flying fish egg business of PTSJA, which partners with assisted fishermen in the Galesong area, Takalar Regency, South Sulawesi. Flying fish eggs are a high-value export commodity in high demand in international markets, such as Japan, South Korea,...

This study examines the drivers of life-insurance purchase decisions in South Sulawesi’s bancassurance context, addressing a high-inclusion/low-literacy paradox and persistent trust deficits. Integrating trust, agent credibility, perceived risk, perceived value, premium affordability, subjective norms,...

This study investigates the impact of technology adoption on employee well-being, with a particular focus on the mediating role of team cohesion in the workplace. In light of the increasing integration of advanced technologies, such as Generative Artificial Intelligence (GenAI), the research aims to...

This study explores the relationship between capital adequacy and financial stability within Indonesian fintech companies operating under a dynamic economic environment. The research addresses challenges related to technology development costs and risk management, particularly credit and cybersecurity...

Specifically, this paper examines the influence of ESG orientation on perceived financial performance (PFP) in Indonesia’s mining and energy sector with an emphasis on identifying risk management effectiveness (RME) as a mediator and regulatory pressure (REG) as a moderator. Based on the ResourceBased...

This study aims to analyze regional financial management in the Sinjai Regency Government, focusing on the effectiveness of regional budget planning, implementation, and accountability. The research employs a descriptive-qualitative method with a case study approach, synthesizing data from local government...

Local tax compliance in Indonesia remains a persistent challenge, particularly among informal sector taxpayers who constitute a significant portion of the economy. Despite various fiscal reforms, voluntary compliance remains low, largely due to perceptions of unfairness, lack of trust in government institutions,...

This study investigates the impact of the US–China trade war on Indonesia’s trade dynamics and food security using a microsimulation approach. By modeling 500 simulated households and projecting outcomes from 2020 to 2045, the research analyzes how tariff-induced shocks to staple commodities affect household...

This study investigates the effects of work environment, leadership, compensation, and flexi-time on employee motivation within the service sector in Makassar, Indonesia. Using a quantitative approach with Structural Equation Modeling (SEM), data from 121 employees were analyzed. Results indicate that...

This research seeks to explore the factors influencing the behavior of digital tax platform adoption among regional public service users in Indonesia, particularly in South Sulawesi Province. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), the study includes four core constructs...

Effective environmental governance at the local level requires not only technical capability but also strong institutional trust. This study explores the influence of transparency and accountability on public trust, and how that trust shapes citizen participation in environmental budget management. The...

This study examines how transparency and accountability affect the financial performance of local governments in Indonesia, emphasizing civil servant capacity as a moderating influence. Using new public management and principal-agent theories, with institutional theory and resource-based view, we propose...

Micro, Small, and Medium Enterprises (MSMEs) play a central role in urban livelihoods, yet their activities particularly informal food-and-beverage vending often intersect with contested public-space governance. This study examines how MSMEs in South Sulawesi, Indonesia, adapt to shifting urban spatial...

This study investigates the dual challenges of financial literacy and marketing strategy effectiveness in increasing the intention to apply for subsidized mortgages among low-income households (MBR) in Indonesia, specifically through PT Bank BTN (Persero) Tbk. The research proposes an integrated model...

The wedding service industry is seasonal, labor-intensive, and highly dependent on operational readiness, making it vulnerable to various risks. In Maros Regency, South Sulawesi, many wedding decoration providers have gone out of business, yet Megah Ria Decoration Services has managed to survive for...

This study investigates the influence of price perception, promotional strategies, and sustainability perception on purchase decisions of eco-friendly products in the e-commerce environment. With growing consumer awareness of environmental issues and the rise of green products in online markets, understanding...

This research examines trends in public sector performance audit research from time to time. This research uses a bibliometric method that examines the number of publications each year, influential sources, influential authors, trending topics, co-occurrences, thematic evolution, and co-authors using...

This study comprehensively analyzes the transformative role of blue bonds as an innovative financing instrument designed to address crucial funding gaps in marine ecosystem conservation and restoration efforts. Against the backdrop of a global environmental crisis exacerbated by climate change, plastic...

The aim of this study is to analyze transparency and accountability in the management of village funds in Mangasa Village, Tamalate District, Makassar City, through a good governance perspective. This study used a descriptive qualitative research method, with data obtained through interviews, observations,...

Effective public service delivery in rural areas requires more than physical infrastructure; it demands alignment with citizen expectations, institutional legitimacy, and participatory governance. In Indonesia, the TNI Manunggal Membangun Desa (TMMD) program an initiative led by the national military...

In the face of escalating digital disruption, logistics firms in emerging economies must reconfigure their strategic models to sustain competitiveness. This study investigates how dynamic capabilities influence firm performance, both directly and through adaptive strategic orientation, within the context...

Understanding how trade openness contributes to economic growth requires examining the mechanisms through which macroeconomic factors transmit their effects. Emerging economies frequently face exchange-rate shocks, fluctuating foreign investment, and varying investment efficiency, all of which shape...

This study investigates the relationship between e-service quality, digital customer experience, switching costs, and customer loyalty within the context of Islamic digital banking. It examines the complex dynamics of customer loyalty in this sector, focusing on how e-service quality and digital customer...

This study aims to analyze the business competition strategy implemented by Dyno Toast in Makassar using a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis approach. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation....

This study examines how business transformation and green financial management (GFM) jointly foster sustainability and, in turn, strengthen competitive advantage among Indonesian SMEs. Design/methodology/approach: We surveyed 300 SMEs spanning services, technology, fashion, culinary, agriculture, and...

The present research aims to examine the effect of human resource quality, as demonstrated by the average years of schooling (RLS), and the influence of foreign capital, quantified by Foreign Direct Investment (FDI), on economic growth in South Sulawesi Province in Indonesia. The analysis utilizes the...

This study examines the effects of foreign direct investment (FDI) inflows and real exchange rates on the quantity of coffee exports, while explicitly accounting for the roles of comparative and competitive advantages. Using annual data for Brazil, Vietnam, Colombia, Indonesia and India over the period...

This study aims to measure portfolio performance reviewed from three approaches based on the Sharpe method, Treynor method, and Jensen method. This study examines whether the Single Index Model can produce an optimal portfolio on the Jakarta Islamic Index 70 (JII70) and IDX Basic Materials (IDX IC-B)...

The digital transformation has urged brands to adopt marketing strategies that prioritise emotional engagement with customers, particularly through storytelling and online communities. This study aims to examine the role of content positive storytelling and the Teman Cinnong (TeCi) community in fostering...

This research aims at examining the effect of corporate foresight on enhancing the implementation of Environmental, Social and Governance (ESG), as well as its impact on perceived bank performance in State-Owned Banks in South Sulawesi. Adopting a fine-grained forward-looking perspective, and based on...

The South Sulawesi seaweed industry plays a vital role in Indonesia’s export economy, yet it faces persistent challenges related to product quality, technological adoption, and compliance with international market requirements. This study investigates the direct and indirect effects of Green Supply Chain...

The present study discusses the effect of work family balance and digital transformation HRM on employee motivation and performance at PT. AXA Mandiri Makassar. This study is conducted quantitatively with Structural Equation Modeling (SEM) to investigate the interplay among work-family balance, digital...

This study examines the crucial role of neurofinance-based executive cognition in enhancing the quality of strategic decision-making in dynamic corporate environments. Grounded in the intersection of contemporary neurofinance and behavioral strategy literature, this study deeply explores the influence...

This study aims to analyze the effect of Corporate Social Responsibility Disclosure (CSR) on firm value, as well as the role of Corporate Governance (CG) as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. This study highlights the relevance of Stakeholder Theory...

This study aims to analyze the role of corporate governance in Indonesia in aligning Environmental, Social, and Governance (ESG) strategies with firm performance amid the dynamics of the global trade war. The research is motivated by the increasing uncertainty in international trade, particularly the...

This study explores the key factors influencing the subsidized mortgage sales performance of Bank BTN, focusing on product innovation, customer service quality, distribution channels, and brand image. A quantitative approach was employed, utilizing surveys from 120 customers who have used or applied...

This study was conducted with the aim of analyzing the influence of transformational leadership style, self-efficacy, employee engagement, organizational citizenship behavior on the performance of local legislative members. The research took place at the Regional People’s Representative Council in Makassar...

Indonesia’s sustainable-finance push is reshaping credit allocation, yet evidence on how contractors can translate corporate social responsibility (CSR) maturity into financing advantages remains limited. This study investigates whether CSR governance & KPI discipline, a green project pipeline aligned...

This study aims to analyze how CSR Unilever Indonesia is represented through signs and symbols in digital advertisements, as well as to what extent that representation aligns with the actual implementation reported in the sustainability report. The research employs a qualitative approach using Roland...

Banda Neira, once a global hub of the nutmeg trade, holds exceptional cultural and historical assets. However, its potential as a heritage tourism destination is constrained by limited accessibility and poor digital promotion. This study examines how heritage authenticity and digital marketing shape...

Indonesia’s emerging e-SIM user base faces behavioral transition challenges from physical SIM cards. Identifying adoption intention drivers is vital for business continuity. This research analyzes how Perceived Ease of Use, Perceived Usefulness, Perceived Security, and Social Influence impact Adoption...

This study explores the influence of organizational culture, social environment, leadership, and reward systems on employee performance in a manufacturing company in Makassar, Indonesia. The research employs a quantitative approach using an explanatory survey design, with data collected from 129 employees....

The heightened digitalization of financial services has transformed credit-risk governance, yet empirical studies that link digital transformation to institutional practices remain limited, particularly in emerging markets. This study addresses this gap by integrating a Systematic Literature Review (SLR)...

Regulatory climate change (ISSB/IFRS S1–S2), investor pressure for ESG transparency, and the adoption of digital technologies (AI, blockchain, RPA, XBRL) are driving the transformation of traditional accounting towards sustainable and digital accounting. This article presents a systematic literature...

This study examines how trade war–induced uncertainty affects the transparency of Environmental, Social, and Governance (ESG) disclosures and its implications for investor trust in Southeast Asia. Drawing upon institutional, signaling, and agency theories, the study argues that macroeconomic turbulence...

This study investigates the influence of the Human Development Index (HDI), poverty levels, and economic inequality on the allocation of government budgets for social programs in Majene and Mamuju Regency, Indonesia. Grounded in fiscal legitimacy theory, the research examines how these socio-economic...

This study investigates the synergistic effects of content marketing and Corporate Social Responsibility (CSR) on brand awareness within social enterprises, focusing on Rappo ID, a company dedicated to upcycling plastic waste and empowering local women. While content marketing and CSR have been examined...

This study investigates the influence of Digital Entrepreneurship, Resource Efficiency, and Strategic Collaboration on Pathways to Sustainability, with ESG Orientation as a moderating variable. Using a quantitative survey approach, data were collected from 377 respondents consisting of MSME owners, managers,...

This study examines the dynamics of Own-Source Revenue (OSR) and their implications for fiscal resilience in Selayar Regency, Indonesia, from 2020 to 2024. Using official budget realization data, the analysis integrates annual growth rate assessment and the Herfindahl–Hirschman Index (HHI) to evaluate...

This study examines how budget transparency translates into better regional financial performance through the mediating role of budget absorption efficiency in Buton, Southeast Sulawesi. A cross-sectional survey of officials responsible for planning, procurement, treasury, and budget execution produced...

The rapid evolution of digital technology has transformed the competitive landscape for Small and Medium Enterprises (SMEs), particularly within Indonesia’s culinary sector. This study investigates the role of digital marketing strategies in strengthening business performance, with a specific focus on...

This study investigates the structural economic transformation of Makassar City during the post-pandemic recovery period from 2021 to 2024. Unlike previous studies that largely focus on national-level recovery or rely on perceptual survey data, this research specifically examines how regional public...

Advances in digital technology have transformed various sectors, including the economy. Digital transformation has driven significant changes in production, markets, and business innovation. One concrete manifestation of this digitalization is the development of e-commerce, which enables bold interactions...

This study aims to explore the time management strategies used by Generation Z students in completing academic assignments amidst their active involvement in student organizations. The research background is based on the phenomenon of increasing student academic workloads coupled with high-intensity...

The purpose of this study is to examine the effectiveness of digital transformation and service quality at Pegadaian CP Palangga, Gowa Regency. This study uses a qualitative research method to measure the effectiveness of digital transformation and a quantitative method to measure service quality towards...

This study aims to analyze the strategy of the role of young intellectuals, especially postgraduate students in Kupang, East Nusa Tenggara, in strengthening the value of Love, Pride, and Understanding (CBP) of the Rupiah and supporting the stability of the payment system in the digital era. The research...

The rapid growth of Islamic financial technology (fintech) in Indonesia has created new opportunities for Muslim millennials to engage with Sharia-compliant digital financial planning platforms. However, adoption remains a challenge due to issues of digital literacy, trust, and concerns over Sharia compliance....

This study aims to analyze the effects of digital technology adoption (Information and Communication Technology – ICT), human development (Human Development Index – HDI), democracy index, and population growth on gender inequality across 37 Asian countries. Using a Random Effect Model with panel data,...

Decentralisation reforms in Indonesia have reshaped the governance of public health institutions through the Badan Layanan Umum Daerah (BLUD) framework, granting hospitals greater financial and administrative autonomy while maintaining public service obligations. Despite these reforms, significant variations...

The development of digital technology has encouraged public service companies to present innovations based on mobile applications. One of them is New PLN Mobile which is designed to provide convenience and integrated customer service. This study aims to analyze the influence of e-servqual (electronic...

Cancer remains one of the leading causes of death globally, with radiotherapy playing a pivotal role in cancer treatment. However, radiotherapy services demand substantial investments, particularly in the procurement and maintenance of Linear Accelerator (LINAC) equipment. This study evaluates the economic...

Fiscal sustainability in decentralised regions is increasingly recognised as dependent not only on financial resources but also on legitimacy, inclusivity, and environmental accountability. This study examines the influence of green fiscal literacy, digital fiscal inclusion, and ecological trust on sustainable...

This study investigates the role of ecosystem service integration and perceived value in shaping customer loyalty within Indonesian state-owned banks’ (BUMN) priority banking segment, with customer experience as the mediating construct. Drawing upon service-dominant logic and value co-creation theory,...

This study examines the impact of Strategic Direction (SD) and Innovation Strategies (IS) on Competitive Advantage (CA) in startups, with a focus on Majoo, a digital business application company based in Makassar, Indonesia. Using a survey of Majoo employees, the study explores how these two variables...

This study investigates the influence of hard skills and soft skills on employee productivity, with emotional intelligence examined as a moderating variable. Using an associative quantitative approach, the research involved the entire population of 130 employees, all selected through a saturated sampling...

The management of human resources holds a very crucial function role as the main key in maintaining effective and efficient productivity levels in a company. This research seeks to examine and interpret how the work environment, job satisfaction, and organizational commitment contribute to variations...

This research aims to determine the role of Human Resource Management (HRM) strategies in enhancing employee performance through digital skills development within the Indonesian public sector. This study addresses the urgent need for Civil Servants to possess effective digital skills in implementing...

This study investigates the mechanism through which Perceived Ease of Use (PEOU) influences Intention to Use QRIS among culinary MSMEs in Kota Kediri, East Java, by testing Perceived Usefulness (PU) as an intervening variable. Employing a quantitative, data were collected via a structured Likert questionnaire...

The transition to a blue–green economy has become a critical global agenda. This review is intended to analyze the role of governance in accelerating the transition to the sustainable blue-green economy, with a specific focus on the linkages between marine policy, environmental sustainability, and social...

This study explores the factors influencing work motivation among civil servants (PNS) in Makassar, specifically focusing on job satisfaction, recognition and reward, career development, and work environment. The research findings show that all four factors significantly contribute to enhancing work...

This study explores how education, physical capital, and labor interact in shaping income inequality across Indonesia’s 34 provinces between 2004 and 2023. Traditional linear models often miss the nuances here—they tend to assume that these factors affect all regions in the same way, regardless of their...

This study investigates the impact of technology, employee competency, and job satisfaction on employee performance within Makassar’s banking sector. Data were collected from 121 banking employees through a Google Forms questionnaire utilizing a 5-point Likert scale. The results reveal that all three...

In the fluid universe of e-commerce, the need to comprehend how customers interact with new social media marketing techniques has never been more essential. This fact leads to this study, which aims to explore the impact of live streaming and micro-influencer endorsement on consumers’ purchase intentions...

This study examines how MSME lending, MSME Loan at Risk (MSME-LAR), capital adequacy, and macroeconomic conditions influence bank profitability across ownership types in Indonesia, and how the COVID-19 crisis moderates these relationships. Using balanced quarterly panel data from 2013Q1–2025Q1 covering...

This study employs data from the 2025 National Socio-economic Survey (Susenas) conducted in South Sulawesi Province, Indonesia. This research examines the causal effect of enumerators’ biographical characteristics on data quality. A quantitative approach was adopted, with binary logistic regression applied...

The purpose of this study is to investigate how environmental investment and good corporate governance (GCG) affect sustainable company value where company size as control variable. This research uses the secondary data on 30 manufacturing companies that listed in the Indonesian Stock Exchange for the...

The nexus between Environmental, Social, and Governance (ESG) disclosure and corporate risk management is increasingly pivotal, yet empirical evidence from emerging markets remains fragmented. This study investigates the influence of ESG transparency on firm risk—specifically total and idiosyncratic...

Global trade volatility, climate pressures, and growing environmental concerns have intensified the need for sustainable business models, particularly in emerging economies. This study investigates the effects of Green Innovation (GI), Government Policy Support (GPS), and Supply Chain Resilience (SCR)...

This study investigates the influence of ethical strategic leadership on public trust and social license to operate (SLO) within the Indonesian Air Force (TNI AU). Employing a quantitative methodology, data were gathered via a survey of 103 respondents in Makassar and analyzed using SmartPLS. The results...

The Influence of Promotion, Trust and Cash on Delivery Systems on Online Purchase Decisions on Shopee. This comprehensive study seeks to thoroughly examine the specific ways in which marketing promotions, the foundational level of consumer trust, and the availability of a flexible cash on delivery (COD)...

The rapid evolution of digital technology and social media has transformed consumer purchasing behavior. TikTok Shop, as a leading social commerce platform, integrates entertainment and shopping through live streaming and interactive video content. These features enable real-time interaction between...

Digital transformation has reshaped the human resource management (HRM) function, requiring organizations to provide high-quality digital HR services to improve operational efficiency and employee experience. This study aims to analyze the impact of digital HR service quality on employee performance...

This study aims to analyze the influence of farmer institutional roles, access to market information, and marketing capacity on the marketing strategies of shallot farmers in Tindalun Village, Enrekang Regency, South Sulawesi, Indonesia. The research method used a quantitative approach with Partial Least...

Amid rapid skill change, this study examines how moving from degree-based to skills-first recruitment, together with people analytics capability, shapes person–job skills fit and, ultimately, the quality of hire within Indonesia’s logistics and transportation sector. Drawing on Human Capital theory,...

This study explored the impact of organizational culture, reward mechanisms, and employee mood on employee performance in service-based industries. A total of 210 employees from various service sector companies in Makassar, Indonesia participated in this study, and data were collected through a structured...

This study investigates the relationships between entrepreneurial orientation, technological readiness, and institutional support in driving e-commerce utilization among micro, small, and medium-sized enterprises (MSMEs) in South Sulawesi, Indonesia. Grounded in the Resource-Based View (RBV) and Technology-Organization-Environment...