International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
type: channel
description: The International Conference on Economics, Management, Accounting, and Tourism (ICEMAT) is an annual international conference committed to fostering collaboration, innovation, and sustainable development across the fields of economics, business, and tourism. Organized by Universitas Nusa Cendana, ICEMAT serves as a dynamic platform where scholars, practitioners, policymakers, and students from around the world exchange knowledge, research findings, and best practices in addressing contemporary challenges. Since its inception, ICEMAT has aimed to build a global academic community that encourages dialogue on how economic, management, accounting, and tourism disciplines can contribute to achieving sustainability and the Sustainable Development Goals (SDGs). Held every year in different inspiring locations, ICEMAT reflects our continuous commitment to advancing research and promoting collaboration between academia and industry. Each annual conference presents a unique theme that aligns with emerging global issues and innovations in sustainable economic development. Through consistent annual organization, ICEMAT aims to become a leading international forum that not only generates academic contributions but also strengthens real-world partnerships for sustainable progress in the region and beyond.
publisher: Universitas Nusa Cendana
language: id
publication name: International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
items: The Development of Sadan Wee-Biku Lake as a Tourist Destination in Bemetan Village, Betano Village (Same/Manufahi). Dili, Timor-Leste
items: https://conferences.prodimanajemenundana.id/index.php/icemat/id/article/view/92
items: The Influence Of Product Quality And Price On The Decision To Buy Aqua Galun H20 Sun International Group Unipessoal Lda Company In Dili, Timor-Leste In 2020
items: The Influence Of Social Media Marketing On Decisions To Visit Puncak Ndona Aikepa Tourist Objects
items: The Sustainability Performance and Corporate Financial Stability in Malaysia: The Moderating Effects of Ownership Structures
items: The Role Of Dividend Policy In Mediating The Effect Of Free Cash Flow On The Value Of Coal Companies In Indonesia
items: The Impact Of Leadership On Procurement Performance: The Mediating Role Of Commitment And Governance In Ende Regency
items: Assessing Firefighters’ Performance And Job Satisfaction: A Pilot Study On Workload, Fatigue, And Firefighting Duties
items: Financial Reporting Integrity In Infrastructure Development: Implications For Sustainable Tourism And Community Empowerment
items: The Effect Of Profitability, Leverage, And Company Size On Tax Avoidance In The Oil And Gas Sub-Sector Listed On The Indonesia Stock Exchange In 2020 To 2023
items: Pengaruh Good Corporate Governance Melalui Corporate Social Responsibility Terhadap Kinerja Keuangan
items: The Impact Of Eco-Labeling On Young Consumer Purchase Intention In E-Commerce Platforms
items: The Effect Of Profitability, Environmental Management System Iso 14001, Corporate Governance, And Leverage On Carbon Emission Disclosure
items: Doom Spending Behaviour Among The Digital Generation: The Role Of Financial Literacy And Social Media Interaction
items: Implementation Of The Sakip System In Improving The Performance Accountability Of Local Governments
items: The Effect Of Women's Representation In Strategic Corporate Positions On Corporate Social Responsibility Disclosure
items: Muhammadiyah Higher Education As A Catalyst For Islamic Social Enterprise: A Quantitative Study Of Values And Strategies
items: Financing Sustainable Tourism In An Aging Society: Esg Investment Spillovers From Japan To Global Markets
items: Socioemotional Wealth, Bequest Motives, And Owner Tenure: A Conceptual Framework For Succession Intentions In Family Businesses
items: The Impact Of Participatory Budgeting On Managerial Performance: The Role Of Organizational Commitment, Organizational Culture And Leadership Style As Moderating Variables
items: The Effect Of Total Assets And Total Liabilities On Net Profit With Sales As An Intervening Variable In The Technology Sector Listed On Idx For The 2019–2023 Period
items: Effects Of Profitability, Liquidity & Credit Risk On Asean-6 Banks’ Capital Structure: Covid-19 As Moderator
items: The Impact of Mergers and Acquisitions on the Profitability of Acquiring Banks
items: Designing Inclusive Public Spaces: The Role Of Local Creative Events In Supporting Jakarta's Creative Economy & Tourism
items: Sustainable Financial Performance And Esg Disclosure Of Five Tourism-Based Companies In Indonesia: A Quantitative Study From The IDX
items: A Systematic Literature Review: Exploring The Impact Of Inclusive Leadership On Diversity, Equity, And Inclusion (Dei) In Hybrid Teams
items: The Effect Of Profitability, Liquidity, And Debt Policy On Company Value In The Restaurant, Hotel, And Tourism Subsector Companies Listed On The Indonesian Stock Exchange From 2020-2023
items: Adaptation Of Organizational Culture In The Digital Era: Its Impact On Employee Performance
items: Unveiling Investment Choices: The Interplay of Financial Literacy, Motivation, and Income in Indonesia’s Thriving Capital Market
items: Enhancing Performance Through Perceived Organizational Support: The Mediating Role Of Organizational Citizenship Behavior In Indonesia’s Civil Service

The Development of Sadan Wee-Biku Lake as a Tourist Destination in Bemetan Village, Betano Village (Same/Manufahi). Dili, Timor-Leste
type: item
description: Sadan Wee-biku Lake Tourism is one of the tourist attractions in Same Regency. The purpose of this study was to determine the strengths, weaknesses, opportunities, and threats of the Sadan Wee-biku Lake tourist attraction to find the right strategy to develop the tour. The method used is SWOT analysis and a descriptive geo-tourism development matrix with primary data collection. Based on the results of the study, there are strengths, weaknesses, opportunities, and threats in the Sadan Wee-biku Lake tourist attraction. so that the development strategy is in the form of SO (Strength and Opportunities), WO (Weaknesses and Opportunities), ST (Strength and Treats), WT (Weaknesses and Treats) strategies. It is hoped that this strategy can be carried out by the community and the management of the tourist attraction.
subject: Articles
  topic: section
subject: The Development of Sadan Wee-Biku Lake as a Tourist Destination
  topic: keywords
creator: Francisco da Costa
creator: Adelaide Noronha dos Santos Isaac
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 672
ending page: 680

https://conferences.prodimanajemenundana.id/index.php/icemat/id/article/view/92
type: item
title: Influence Auditor Integrity , Auditor Competence , Auditor Independence and Pressure Auditor's Work Against Behavior Leaders Who Have an Impact on the Quality of Internal Audit at Inspeção Do Estado (IGE) Timor Leste
description: Study This aim For see internal audit quality throughout ministry of Timor-Leste, where in fact the quality of internal audits in Timor-Leste ministries is still quality low , because the quality of internal audit is very high influenced by behavior political leadership , so auditor integrity , auditor competence , auditor independence and pressure the auditor's work becomes very factor influence internal audit quality . Then with No exists One rules and systems that can used by all Timor-Leste auditors in do inspection become factor main thing that can be done influence internal audit quality . Method The research used is the explanatory research method. This research used simple random sampling with a total of 88 auditors in the Ministry of Timor-Leste. The research results show that auditor integrity, auditor competence, auditor independence and work pressure have a significant influence in a positive direction on leadership political behavior and internal audit quality through leadership political behavior. Then auditor integrity, auditor competence and auditor independence have a significant influence in a positive direction on internal audit quality. Meanwhile, work pressure does not have a direct effect on internal audit quality, this is because the more work pressure an auditor experiences, the more internal audit quality will decrease. Furthermore, the political behavior of leaders has a significant influence in a positive direction on the quality of internal audit.
subject: Articles
  topic: section
subject: Auditor Integrity Auditor Competence Auditor Independence Auditor Work Pressure Leadership Political Behavior Internal Audit Quality
  topic: keywords
creator: Caetano Carceres Correia
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 659
ending page: 671

The Influence Of Product Quality And Price On The Decision To Buy Aqua Galun H20 Sun International Group Unipessoal Lda Company In Dili, Timor-Leste In 2020
type: item
description: This research was conducted at Company AQua Galun H20 Sun International Group Unipessoal Lda Dili Timor-Leste. The results of this study indicate that: (1) there is a positive and significant influence of product quality on he decision to purchase AQua Galun H20 with a coefficient value of b1 = 0.468 and p = 0.000, (2) there is a positive and significant effect on price variables on water purchasing decisions AQua Galun H20 with coefficient value b2 = 0.340 and p = 0.001, (3) and R value of = 0.535 or 53.5% shows that the contribution between the product quality and price variables on the decision to purchase AQua Galun H20. The results of testing the hypothesis for the product quality variable (X1) obtained a Tcount value of 4.236 greater than T table 1,669 otherwise the first hypothesis was accepted. And the results of testing the price variable (X2) obtained Tcount value of 3.581 is greater than T table 1.669, otherwise the second hypothesis is accepted
subject: Articles
  topic: section
subject: Product Quality Price Purchasing Decisions
  topic: keywords
creator: Jose da Silva
creator: Alexandre De Sousa Guteres
creator: Nuryati Fatima
creator: Kretisana Jagi
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 650
ending page: 658

The Influence Of Social Media Marketing On Decisions To Visit Puncak Ndona Aikepa Tourist Objects
type: item
description: The Ndona Aekipa is a tourist attraction that is currently viral, located in Ndona District, Ende Regency. The wide popularity of this tourist attraction cannot be separated from the role of social media in conveying information conveyed by visitors who have visited this location. The visitors immortalized their travel moments on their social media, including via Facebook, Instagram, TikTok and status on the WhatsApp application. The natural beauty and supportive atmosphere make this tourist attraction busy with visitors, from teenagers, adults to the elderly who want to enjoy the city of Ende from the top of Ndona. It cannot be denied that social media is a medium that has a very big role in introducing a tourist attraction to other tourists and making the tourist attraction viral and having an impact on the level of tourist visits. This aims to determine the influence of social media marketing on tourists' decisions to visit the Aekipa tourist attraction in Ndona District, Ende Regency. This research uses a quantitative descriptive approach, with data collection techniques using questionnaires. The respondents in the research were tourists who were visiting the Aekipa tourist attraction, totaling 100 respondents. The research results show that social media marketing influences tourists' visiting decisions with a test effect of 31.9%, while the rest is influenced by other variables not examined in this research
subject: Articles
  topic: section
subject: Social Media, Digital Marketing, Tourist Attractions, Aekipa And Visiting Decisions
  topic: keywords
creator: Maria Endang Jamu
creator: Lambertus langga
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 644
ending page: 649

The Sustainability Performance and Corporate Financial Stability in Malaysia: The Moderating Effects of Ownership Structures
type: item
description: Sustainability performance (SUSP) of the corporate sectors has increasingly gained attention among the market regulators and business stakeholders especially since the launching of the UN’s SDGs Agenda 2030 in 2015. Since then, many researches have been conducted to study the relationship between SUSP and corporate financial performance. However, there is scarce number of studies on the relationship between SUSP and corporate financial stability (CFS) and yet, the results are indecisive or inconclusive as revealed by the studies in the developed and other developing countries. Therefore, this study aims to investigate the relationships between the SUSP (ESG scores) and the CFS (Altman’s z-score) using the samples of 77 Shariah-compliant public listed companies in Malaysia. Additionally, this study examines the moderating effects of ownership structures (concentrated and managerial) on the SUSP-CFS nexus. The study spans from 2018 to 2023 with annual unbalanced panel data and employs the static panel analysis comprising the POLS, fixed and random effects estimations. The results prove that the environmental, social and governance performances have mixed relationships with the CFS in spite of insignificant results. Further, both ownership structures show significant moderating effects particularly on the environmental performance-CFS nexus. Meanwhile, the concentrated ownership reveals significant weakening effect on the social-CFS positive nexus. This study has policy and managerial implications, where it ignites the policy makers and corporate sectors to have concerted efforts in upholding the SUSP, strengthening the ownership structures and ultimately enhancing the CFS in Malaysia
subject: Articles
  topic: section
subject: corporate financial stability ESG ownership structures sustainability performance
  topic: keywords
creator: Mohamad Azwan Md Isa
creator: Norashikin Ismail
creator: Mohd Halim Kadri
creator: Ruziah A. Latif
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 623
ending page: 643

The Role Of Dividend Policy In Mediating The Effect Of Free Cash Flow On The Value Of Coal Companies In Indonesia
type: item
description: This study research the role of dividend policy in mediating the effect of free cash flow on the value of coal companies in Indonesia from 2015 to 2024. This type of research is a verification study using a purposive sampling technique. The population in this study is 20 coal companies and a sample is 15 coal companies. The data used are secondary data obtained from annual financial reports and historical data on stock price movements. The results of this study indicate that free cash flow affects dividend policy. Furthermore, free cash flow and dividend policy affect firm value. This study also includes dividend policy as a mediating variable between free cash flow and firm value and the results are that dividend policy is able to mediate the effect of free cash flow on firm value
subject: Articles
  topic: section
subject: Free Cash Flow Dividend Policy Firm Value Coal Companies Indonesia
  topic: keywords
creator: Ayu Yunita
creator: M. Shabri Abd. Majid
creator: A. Sakir
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 613
ending page: 622

The Impact Of Leadership On Procurement Performance: The Mediating Role Of Commitment And Governance In Ende Regency
type: item
description: This study aims to determine the role of commitment and organizational governance in mediating the effect of Leadership on Performance. The research type is quantitative; the sample consists of 120 respondents based on justification criteria and a sub-population of respondents, namely actors in procuring government goods and services. Data were collected through questionnaires using a Likert scale of 5 strongly disagree to agree strongly. They were analysed using the PLS-SEM structural equation model. Of the 21 indicators of the Measurement Model Validity test results (Outer Model), 18 are above the standard. Still, three indicators need to meet the requirements, so they must be eliminated and cannot be further analysed. Four of the six hypotheses proposed are significant, while two are not. This study expands the understanding of the effect of Leadership on Performance by exploring the role of mediation, which previous researchers have yet to examine widely. This study also offers a new perspective on the implementation of good governance and organisational commitment as important mediating variables that can influence the effectiveness of leadership in improving the performance of the Ende Regency government. The results are expected to provide practical recommendations for stakeholders in the public sector.
subject: Articles
  topic: section
subject: Leadership Commitment Governance, Performance Goods and Services Procurement Ende District Government
  topic: keywords
creator: Mohamad Choiry Rodja
creator: Mansyur Abdul Hamid
creator: Avianita Rachmawati
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 570
ending page: 612

Assessing Firefighters’ Performance And Job Satisfaction: A Pilot Study On Workload, Fatigue, And Firefighting Duties
type: item
description: This study explores the complex relationship between workload, burnout, and employee performance among firefighters, with a pilot test conducted to validate the research methodology and instruments prior to a full-scale implementation. A reliability assessment was performed using SPSS, where Cronbach’s Alpha values demonstrated strong internal consistency across all measurement constructs. The workload scale yielded a reliability score of 0.953, the burnout scale 0.884, the job satisfaction scale 0.840, and the performance scale 0.917—indicating high reliability overall. Content validity was further established through expert evaluations involving five specialists, including psychology officers and experienced firefighter personnel, resulting in a validity score of 80.5%. By investigating the mediating role of job satisfaction, the study offers new insights into how psychological factors interact to influence performance outcomes. This research adopts a holistic perspective, integrating both personal and work-related dimensions, thereby providing a robust framework for targeted psychological interventions and organizational strategies aimed at improving firefighter well-being. The validated measurement tools present a dependable foundation for future research, highlighting the importance of data-driven and comprehensive approaches in addressing occupational stress and supporting the mental resilience of first responders
subject: Articles
  topic: section
subject: Workload Employee Performance Reliability Validity Job Satisfaction Firefighters
  topic: keywords
creator: Hazaila Hassan
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 563
ending page: 569

Financial Reporting Integrity In Infrastructure Development: Implications For Sustainable Tourism And Community Empowerment
type: item
description: This study investigates the influence of tax planning, deferred tax assets, and profitability on earnings management in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023. As a sector that plays a vital role in supporting sustainable tourism and community empowerment through the development of basic infrastructure—such as transportation, utilities, and public facilities—the integrity of financial reporting in this sector holds strategic importance. Ensuring transparency in financial practices is essential for aligning infrastructure development with national economic recovery and achieving the Sustainable Development Goals (SDGs). Using a purposive sampling method, 42 companies were selected from an initial sample of 70 after removing outliers. The data were analyzed using multiple linear regression. The results show that only deferred tax assets have a statistically significant and positive effect on earnings management, suggesting the potential use of future tax benefits to manipulate reported profits. In contrast, tax planning and profitability were found to have no significant effect. Simultaneously, the three variables did not significantly influence earnings management, as indicated by a p-value above 0.05. The Adjusted R² value of 0.040 suggests that the model explains only 4% of the variation in earnings management, highlighting other influencing factors such as corporate governance, audit quality, or regulatory compliance. These findings underline the critical need for financial reporting integrity in infrastructure investments, particularly in regions where tourism is a key driver of inclusive development. Transparency and accountability are essential to maintain public trust and ensure that infrastructure development contributes to long-term sustainability and equitable community outcomes. Future research should explore additional variables to understand better the dynamics of earnings management and how fina…
subject: Articles
  topic: section
subject: Profit Management, Infrastructure Financial Transparency Sustainable Tourism SDGs Community Empowerment
  topic: keywords
creator: Fannysha Septiani
creator: Junarti
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 551
ending page: 562

The Effect Of Profitability, Leverage, And Company Size On Tax Avoidance In The Oil And Gas Sub-Sector Listed On The Indonesia Stock Exchange In 2020 To 2023
type: item
description: The purpose of this study was to analyze the influence of profitability, leverage, and company size on tax avoidance, specifically in oil and gas subsector companies listed on the Indonesia Stock Exchange in 2020–2023. The data used by the researcher was secondary data obtained from the company's annual financial reports through official websites and individual companies. The sample was determined using a purposive sampling method with certain criteria, resulting in 41 samples after eliminating outliers from a total of 52 initial samples. Data analysis was performed using multiple linear regression. The results showed that profitability had a significant positive effect on tax avoidance, while leverage and company size did not have a significant effect.
subject: Articles
  topic: section
subject: Profitability LeverageCompany Size Tax Avoidance Oil and Gas Subsector
  topic: keywords
creator: Rosita Noer Amalia
creator: Junarti
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 535
ending page: 550

Pengaruh Good Corporate Governance Melalui Corporate Social Responsibility Terhadap Kinerja Keuangan
type: item
description: The purpose of this study is to determine and analyze the effect of Good Corporate Governance through Corporate Social Responsibility on Financial performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. The analysis method used is quantitative data analysis method, namely the analysis used to test the relationship between independent variable and dependent variable. The type of data in this study is secondary data in the form of the company annual report. The sample selected using the purposive sampling method totaling 10 companies. The analysis tool used SmartPLS. The results of this study show that Good Corporate Governance has significant effect on Financial Performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Good Corporate Governance does not have a significant effect on Corporate Social Responsibility in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Corporate Social Responsibility does not have a significant effect on Financial Performance in the Building Construction Subsector Listed on the Indonesia Stock Exchange for the 2019-2023 period. Good Corporate Governance through Corporate Social Responsibility does not have a significant effect on Financial Performance. For companies it is expected to be better at implementing corporate social responsibility towards the environment and the community around the company and for future researchers they can use a longer observation period and can add other variables and choose different companies.
subject: Articles
  topic: section
subject: Good Corporate Governance Corporate Social Responsibility Financial Performance
  topic: keywords
creator: Tania Afriyanti
creator: Arna Suryani
creator: Ahmadi
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 524
ending page: 534

The Impact Of Eco-Labeling On Young Consumer Purchase Intention In E-Commerce Platforms
type: item
description: With increasing environmental awareness and the rapid growth of online shopping, eco-labelling has become an important tool to reinforce sustainable consumption patterns in the online environment. This study analyses the impact of eco-labels on consumer shopping behaviour on e-commerce websites based on Theory of Planned Behaviour (TPB). The study analyses the impact of eco-labeling on attitude, subjective norms, perceived behavioural control, environmental knowledge and environmental concerns. The study conducted a survey of 393 Malaysian online young consumers across various product categories such as food, fashion and electronics, The Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyse the relationships in the study. The findings reveal that eco-labels have a significant impact on consumer attitudes, subjective norms, perceived behavioural control and environmental knowledge, which increases the intention of young consumers to purchase eco-labeled products through e-commerce platforms. Besides, attitude is the strongest predictor of purchase intention. In addition, environmental concerns play an important mediating role, where exposure to eco-labels increases young consumers’ concern about environmental issues that leads to increasing their purchase intentions. The study is in line with the UN Sustainable Development Goal (SDG) 12 - Responsible Consumption and Production which aims to promote conscious and responsible digital consumption behaviours. This study provides empirical evidence that eco-labeling initiatives can encourage consumers to make green product choices and further improve overall environmental sustainability. The results of this study have practical implications for e-commerce platforms, merchants, and policy makers seeking to develop effective sustainability educational communication campaigns in promoting eco-labeled products
subject: Articles
  topic: section
subject: Eco-labeling Theory of Planned Behaviour E-commerce Sustainable Consumption
  topic: keywords
creator: Noor Fadhiha Mokhtar
creator: Najdah Abd Aziz
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 508
ending page: 523

The Effect Of Profitability, Environmental Management System Iso 14001, Corporate Governance, And Leverage On Carbon Emission Disclosure
type: item
description: This study aims to test and provide empirical evidence about the Effect of Profitability, Environmental Management System ISO 14001, Corporate Governance and Leverage on Carbon Emission Disclosures. This research is quantitative research. The data source used in this research is secondary. The data collection method in this study uses documentation studies. The population used in this study were energy sector companies listed on the IDX for the period 2021-2023, totaling data 83 companies. The sampling technique used in this study is purposive sampling technique with a total sample size of 40 companies. The method of data analysis and hypothesis testing is used multiple linear analysis with the SPSS V.23 analysis tool. The results of this study indicate that Environmental Management System ISO 14001, Board of Commissioners, Audit Committee, and Leverage have an effect on Carbon Emission Disclosures, meanwhile Profitability has no effect on Carbon Emission Disclosures.
subject: Articles
  topic: section
subject: Profitability Environmental Management System ISO 14001 Corporate Governance Leverage Carbon Emissions Disclosure
  topic: keywords
creator: Ni Wayan Niken Oktariani
creator: Jaka Darmawan
creator: Nolita Yeni Siregar
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 499
ending page: 507

Doom Spending Behaviour Among The Digital Generation: The Role Of Financial Literacy And Social Media Interaction
type: item
description: The rise of doom spending—impulsive buying driven by emotional distress, anxiety, and uncertainty—has become a growing concern in the post-pandemic digital era, particularly among the younger generation. This study examines the impact of financial literacy and social media interaction on doom spending behaviour among digital natives, specifically university students in Indonesia aged 17–25. Utilizing a quantitative causal approach and Partial Least Squares Structural Equation Modelling (PLS-SEM), the study analyses data collected from 66 respondents using purposive sampling. The results reveal that financial literacy has no significant effect on doom spending, while social media interaction has a substantial and statistically significant impact. These findings suggest that exposure to curated online content, influencer marketing, and algorithm-driven advertisements plays a dominant role in triggering unplanned and emotionally motivated consumption
subject: Articles
  topic: section
subject: doom spending financial literacy social media impulsive consumption digital generation
  topic: keywords
creator: Husnayetti
creator: Irma Novida
creator: Junarti
creator: Atika Tri Yudiman
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 491
ending page: 498

Implementation Of The Sakip System In Improving The Performance Accountability Of Local Governments
type: item
description: This study aims to analyze the implementation of the Government Agency Performance Accountability System (SAKIP) in improving the performance accountability of local governments, with a case study focus on East Barito Regency. A qualitative approach with a case study design was employed. Data collection techniques included in-depth interviews, documentation, and participatory observation involving structural officials and performance documents. The findings reveal that the implementation of SAKIP has contributed positively to enhancing accountability, particularly in the areas of planning, measurement, and reporting. However, the implementation still faces several challenges, such as limited technical understanding, human resource constraints, and weak internal monitoring. The proposed recommendations include improving human resource capacity, digitizing performance processes, and strengthening internal oversight functions
subject: Articles
  topic: section
subject: Performance Accountability Government Agency Performance Accountability System
  topic: keywords
creator: Josmar Lambok Banjar Nahor
creator: Tomy Fitrio
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 487
ending page: 490

The Effect Of Women's Representation In Strategic Corporate Positions On Corporate Social Responsibility Disclosure
type: item
description: This study aims to analyze the influence of women's representation in the corporate governance structure on Corporate Social Responsibility Disclosure (CSRD). The population in this study consists of 83 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used was purposive sampling, resulting in 53 companies with 142 observations. The data used were secondary data obtained from annual reports and company sustainability reports. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 22. The results show that the proportion of women on the board of directors and the board of commissioners, as well as the female audit committee director ratio, do not significantly influence CSRD. This insignificant effect may stem from the fact that women’s roles have not yet reached a strong influence in decision-making related to corporate social policies. These findings suggest that gender representation has not yet become a dominant factor in determining CSR disclosure practices within the Indonesian energy sector
subject: Articles
  topic: section
subject: CSRD Female Board of Directors Female Board of Commissioners Female Audit Committee Director Ratio Gender Diversity
  topic: keywords
creator: Dian Mustika
creator: Sinta Nabila
creator: Reva Meiliana
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 474
ending page: 486

Muhammadiyah Higher Education As A Catalyst For Islamic Social Enterprise: A Quantitative Study Of Values And Strategies
type: item
description: This study examines the role of Muhammadiyah Higher Education Institutions (PTMs) as catalysts in developing Islamic Social Enterprises (ISE), focusing on integrating Islamic values and utilizing local strategic potential. Using a quantitative research design, data were collected through a structured questionnaire distributed to 137 ITB Ahmad Dahlan Jakarta respondents, including students, lecturers, staff, and managers of Muhammadiyah-affiliated business units. The instrument was developed around five key constructs: understanding and perception of ISE, integration of Islamic values, local strategic potential, institutional support, and readiness for implementation. The data were analyzed using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all four independent variables statistically impact institutional readiness to implement Islamic Social Enterprises. Notably, understanding and perception of ISE had the most decisive influence, followed by institutional support, the integration of Islamic values, and local strategic potential. These results underscore the pivotal role of PTMs in advancing faith-based entrepreneurship through the synergy of Islamic ethical values and community-oriented strategies. The originality of this study lies in its empirical exploration of PTMs’ potential to systematically develop ISE models, offering a conceptual framework for sustainable, contextualized, and value-driven social enterprise within the Indonesian Islamic higher education landscape.
subject: Articles
  topic: section
subject: Islamic Social Enterprise Muhammadiyah Higher Education Islamic Values Local Strategies Quantitative Approach
  topic: keywords
creator: Tri Budi Astuti
creator: Iwan Subandi
creator: Herlini
creator: Lutfi Hidayati
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 461
ending page: 473

Financing Sustainable Tourism In An Aging Society: Esg Investment Spillovers From Japan To Global Markets
type: item
description: Japan’s transition into a super-aged society presents urgent fiscal and sustainability challenges, particularly in financing inclusive sectors such as healthcare, tourism, and infrastructure. ESG (Environmental, Social, and Governance) investments are increasingly seen as a strategic avenue for mobilizing capital aligned with the Sustainable Development Goals (SDGs). This study investigates volatility spillovers and co-movement dynamics between the FTSE4Good Japan Index, Japan’s main equity index, and selected global ESG benchmarks (US, UK, EU, Malaysia, Developed Markets) using the MGARCH-DCC model and daily data from January 2015 to May 2025. By comparing ESG and conventional indices, the analysis identifies differentiated correlation patterns and selective integration with global markets, particularly during periods of heightened uncertainty. Japanese ESG assets demonstrate weaker co-movement with specific regions such as the UK, EU, and Malaysia, indicating potential diversification benefits. These findings offer insights into the evolving role of ESG capital in Japan’s financial landscape and underscore its potential to support regional SDG-oriented initiatives, especially in ASEAN, through sustainable and demographic-aligned investments in sectors like healthcare and regenerative tourism.
subject: Articles
  topic: section
subject: ESG Investing Aging Economy Volatility Spillover MGARCH-DCC Sustainable Finance
  topic: keywords
creator: Siok Jin, Lim
creator: Faridah, Sharifah
creator: Muniady, Rajennd
creator: Andaeus Zun Khan, Neoh
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 449
ending page: 460

Socioemotional Wealth, Bequest Motives, And Owner Tenure: A Conceptual Framework For Succession Intentions In Family Businesses
type: item
description: Family businesses play a significant role in economic development and in each national economy. However, these businesses often face challenges in maintaining longevity and survivability beyond the first generation. The objective of this conceptual paper is to identify the influence of Socioemotional Wealth (SEW) through the FIBER dimension and bequest motives on the succession intentions of the family business owners. Specifically, this conceptual paper seeks to identify the influence of the family business owners’ affective needs and motives behind their intergenerational transfer of assets and shares on the succession intentions to the next generation. Owners who prioritise the preservation of SEW and possess motives for dynastic intergenerational transfer are likely to have higher succession intention to ensure the power and benefits retain within the family. Therefore, bequest motives are proposed as a mediator between the SEW and succession intention as well. The owner tenure acts as the moderator between the SEW and succession intention. Owners with long tenure may get used to the power and influence over the family business, leading to lower succession intention despite seeking to preserve the family business within the family. Therefore, this conceptual framework seeks to understand the factors influencing the succession intention from the perspective of owners’ affective needs and economic justification behind making intergenerational transfer
subject: Articles
  topic: section
subject: Socioemotional Wealth Bequest motives Owner tenure
  topic: keywords
creator: Andaeus Zun Khan Neoh
creator: Shyue Chuan Chong
creator: Chia Yien Lim
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 441
ending page: 448

The Impact Of Participatory Budgeting On Managerial Performance: The Role Of Organizational Commitment, Organizational Culture And Leadership Style As Moderating Variables
type: item
description: This research explored the impact of participatory budgeting on managerial performance, with organizational commitment, organizational culture, and leadership style as moderating variables. A quantitative method is used for this research. The sample determination was done using the purposive sampling. The sample in this study was 66 respondents from OPD in Metro City. The analysis method used is Moderated Regression Analysis using the SPSS software. The results of this research show that participatory budgeting has an effect on managerial performance. Organizational commitment is found to moderate the relationship between participatory budgeting and managerial performance, while organizational culture and leadership style do not moderate this relationship. This research indicates that managers who are highly involved in the budgeting process will better understand the objectives of the budget. Since managerial performance is evaluated based on the achievement of budget targets, managers will take the budgeting process more seriously, leading to improved performance. The study also indicates that only the organizational commitment variable contributes to improving the managerial performance of those involved in budgeting. The expected contribution of this research is to assist institutions in their efforts to enhance managerial performance
subject: Articles
  topic: section
subject: Managerial Performance Organizational culture Leadership style
  topic: keywords
creator: Agnes Salendra
creator: Anik Irawati
creator: Pebrina Swissia
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 432
ending page: 440

The Effect Of Total Assets And Total Liabilities On Net Profit With Sales As An Intervening Variable In The Technology Sector Listed On Idx For The 2019–2023 Period
type: item
description: This study aims to determine the relationship of Total Assets and Total Debt to Net Profit, with Sales as an intervening variable, in technology sector companies listed on the Indonesia Stock Exchange during 2019-2023. It is a quantitative research employing the SEM-PLS method, with data processed using SmartPLS4 software. Data was meticulously gathered from annual reports of 11 sample companies. Findings indicate Total Assets and Total Debt significantly influence Sales, but not directly Net Profit. Sales, however, significantly influence Net Profit. Notably, Sales do not mediate the relationship between Total Assets or Total Debt and Net Profit. These results may stem from market challenges, particularly post-pandemic conditions affecting company adaptation. This research offers a valuable reference and analytical resource for future similar studies
subject: Articles
  topic: section
subject: Total Assets Libilities Net Profit technology
  topic: keywords
creator: Aji Tegar Saputra
creator: Hana Tamara Putri
creator: Fadil Iskandar
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 417
ending page: 431

Effects Of Profitability, Liquidity & Credit Risk On Asean-6 Banks’ Capital Structure: Covid-19 As Moderator
type: item
description: This study investigates the effect of profitability, liquidity, and credit risk on commercial banks' capital structure in ASEAN-6 countries, with COVID-19 as a moderating factor. Using 615 panel data points from 109 commercial banks across six ASEAN countries over the 2018–2023 period. The analysis employs a multiple regression and moderated regression analysis, with external controls include bank size, asset growth, inflation, and GDP growth. Results show credit risk and liquidity have a significant negative effect on capital structure, while profitability, COVID-19 pandemic, and their interaction with the key determinants are not significant. These outcomes align with Pecking Order Theory, suggesting that higher liquidity leads banks to rely less on external debt. This is particularly evident as increases in the Loan to Deposit Ratio diminish liquidity, thus influencing the banks' capital decisions.
subject: Articles
  topic: section
subject: Profitability Liquidity Credit Risk Bank
  topic: keywords
creator: Devina Aliya Dewantoro
creator: Hansel Imanuel Harsono
creator: Gusti Ngurah Putu Sugiarta
creator: Wijantini
creator: Arfan Wiraguna
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 403
ending page: 416

The Impact of Mergers and Acquisitions on the Profitability of Acquiring Banks
type: item
description: This study aims to evaluate the impact of cross-border mergers and acquisitions (M&A) on the profitability of acquiring banks in the ASEAN region. Profitability is measured using three primary indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). The data are derived from the financial statements of acquiring banks that engaged in cross-border M&A activities during the period 2016–2021 and are analyzed on a quarterly basis to obtain a more in-depth understanding of the dynamics of financial performance changes. The analytical methods employed include paired sample t-tests and multiple linear regression. The findings indicate an average decline across all three profitability indicators following the implementation of M&A transactions. However, each indicator exhibits a different level of statistical significance, suggesting that the impact of cross-border M&A on profitability is not homogeneous. These results underscore that the success of post-merger integration is influenced by several factors, including the firm’s ability to realize operational and financial synergies, the optimization of strategic resources acquired from the target entity, and the capacity to adapt to regulatory differences and institutional norms in the host country.
subject: Articles
  topic: section
subject: Merger Akuisisi Profitabilitas
  topic: keywords
creator: Airyn Elenia Ralfin
creator: Felicia Wang
creator: Florensia Agnes Sitanggang
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 393
ending page: 402

Designing Inclusive Public Spaces: The Role Of Local Creative Events In Supporting Jakarta's Creative Economy & Tourism
type: item
description: This paper explores the intersection of local creative event, public space, and the growth of the creative economy and tourism in Jakarta. Drawing from insights presented in the 9th Webinar Bicara Kota 2024 by Office of Public Works, Human Settlements and Spatial Planning of Jakarta (DCKTRP DKI JAKATA), this study analyzes the role of local creative events in enhancing economic participation, tourism, and inclusive urban culture. With contributions from stakeholders in government, entrepreneurship, and event organizing, the discussion highlighted Jakarta's evolving landscape of creative markets and the regulatory and experiential frameworks supporting them. Employing a qualitative methodology with inductive thematic analysis, this research synthesizes webinar discourse and supporting literature to extract patterns in policy, design practices, and micro-entrepreneurial experiences, and addresses a gap in the literature on how experience design in public urban events contributes to both Jakarta’s creative economic and tourism growth, also inclusive city-making. The paper argues that intentional experience design within public space-based events can strengthen community engagement, empower local micro-enterprises, and foster sustainable tourism. Recommendations are offered for policymakers, event planners, and MSME to align creative event strategies with broader economic and cultural goals
subject: Articles
  topic: section
subject: Inclusive Local Creative Tourism
  topic: keywords
creator: Salsabila Ramadita
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 384
ending page: 392

Sustainable Financial Performance And Esg Disclosure Of Five Tourism-Based Companies In Indonesia: A Quantitative Study From The IDX
type: item
description: This study aims to analyze the influence of ESG (Environmental, Social, Governance) disclosure on the financial performance of tourism-based companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach and multiple regression analysis, ESG disclosure was measured through content analysis of 30 GRI-based indicators. The main findings reveal that ESG disclosure has a significant positive effect on profitability ratios (ROA, ROE, NPM), but does not significantly affect liquidity (CR) and capital structure (DER). The novelty of this study lies in providing empirical evidence on the impact of ESG disclosure in the Indonesian tourism sector, highlighting the importance of sustainability practices in enhancing company profitability.
subject: Articles
  topic: section
subject: Financial Performance Indonesia IDX
  topic: keywords
creator: Pipih Puspita Dewi
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 380
ending page: 383

A Systematic Literature Review: Exploring The Impact Of Inclusive Leadership On Diversity, Equity, And Inclusion (Dei) In Hybrid Teams
type: item
description: Diversity, equity, and inclusion (DEI), the concepts and practices that organizations use to recognize and value differences among people, ensure that everyone has fair opportunities, and create a work environment where everyone feels welcome and respected, have become strategic imperatives across industries. Hybrid teams are work-groups composed of office employees and remote employees. As the rise of hybrid teams presents opportunities and challenges for organizations committed to promoting DEI, this systematic literature review explores one solution: inclusive leadership and its role in promoting DEI in hybrid teams—a timely intersection of research that is particularly prominent in the post-pandemic era. This study synthesizes and evaluates current academic research based on social identity theory and leader-member exchange theory. This review follows a structured approach based on PRISMA guidelines, including planning, screening, and analysis stages. Research shows that inclusive leaders can bridge the physical and psychological gaps between employees, ensure that team members feel valued and engaged no matter where they are, and enable both remote and on-site members in hybrid teams to have a fair voice and enhance a sense of belonging, effectively promoting the achievement of DEI goals. This review contributes to the literature by constructing a conceptual framework that links inclusive leadership practices to DEI outcomes in hybrid teams
subject: Articles
  topic: section
subject: SLR Leardership Inclusive Hybrid
  topic: keywords
creator: A. Wang xiaoyan
creator: Norhafizah Binti Abu Hasan
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 365
ending page: 379

The Effect Of Profitability, Liquidity, And Debt Policy On Company Value In The Restaurant, Hotel, And Tourism Subsector Companies Listed On The Indonesian Stock Exchange From 2020-2023
type: item
description: The purpose of this study is to analyze how the value of companies in the restaurant, hotel, and tourism industries listed on the Indonesia Stock Exchange is influenced by profitability, liquidity, and debt policy between 2020 and 2023. In an increasingly competitive business environment, understanding the factors that influence company value is crucial, especially following the significant impact of the COVID-19 pandemic, which caused many companies to face financial difficulties. The sample consists of 19 companies with a total of 76 observations. The statistical method used is EViews, with hypothesis testing employing the t-statistic. Data was obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange. The independent variables in this study include profitability (measured by Return on Assets), liquidity (measured by Current Ratio), and debt policy (measured by Debt to Equity Ratio), while the dependent variable is company value measured by Price to Book Value. The results indicate that debt policy has a significant influence on company value, while profitability and liquidity do not show a significant influence. These findings provide important insights for company management in formulating financial strategies to enhance company value in the future. Additionally, this research is beneficial for investors or shareholders as a basis for investment decision-making, monitoring debt management policies, and minimizing investment risks to support the sustainable enhancement of company value
subject: Articles
  topic: section
subject: Firm Value, Profitability, Liquidity, Debt Policy, Investment Decision.
  topic: keywords
creator: Nopita Indah Cahyani
creator: Henny Mulyati
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 356
ending page: 364

Adaptation Of Organizational Culture In The Digital Era: Its Impact On Employee Performance
type: item
description: This research investigates how adapting organizational culture to the digital era influences employee performance. The fast-paced shift toward digitalization requires organizations to not only implement new technologies but also realign their values and work practices to meet digital challenges. A quantitative method was applied, utilizing simple linear regression to analyze data collected from 70 respondents working in a public institution. The research instrument consisted of a structured questionnaire using a five-point Likert scale to measure the two primary variables: organizational culture and employee performance. The findings indicate a significant and positive relationship between cultural adaptation and employee performance. The determination coefficient (R²) of 0.314 suggests that organizational culture accounts for 31.4% of the variation in employee performance. These results emphasize that a work culture characterized by flexibility, innovation, and technological responsiveness contributes to higher productivity in digitally driven work settings. From a practical standpoint, this study provides useful insights for public sector organizations seeking to develop cultural frameworks that support digital transformation. However, the study is limited by a relatively small sample size and the examination of only one independent variable. Future research is encouraged to explore additional elements that may affect employee performance in the context of digital evolution
subject: Articles
  topic: section
subject: Culture Digital Age Employee Performance
  topic: keywords
creator: Alya Zahrani Iswanto
creator: Teguh Kresna Jaya
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 349
ending page: 355

Unveiling Investment Choices: The Interplay of Financial Literacy, Motivation, and Income in Indonesia’s Thriving Capital Market
type: item
description: This study investigates the pivotal roles of financial literacy and motivation in shaping investment decisions within the dynamic landscape of the Indonesian capital market, emphasizing the moderating effect of income on these relationships. Drawing from a robust sample of real investors, the research underscores the practical implications for actual market participants. Employing a quantitative approach, primary data were collected through purposive sampling, surveying 385 active investors with monthly incomes and registered Single Investor Identification (SID) accounts via online questionnaires. Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis reveals that financial literacy significantly enhances investment decisions by equipping investors with the knowledge to navigate complex financial instruments and risks effectively. Results: Similarly, motivation serves as a critical driver, fostering strategic financial goal-setting among investors. Notably, income acts as a moderating variable, amplifying the influence of both financial literacy and motivation on investment decisions. These findings highlight the importance of promoting financial education and motivational incentives, tailored to income levels, to empower real investors and provide actionable insights for stakeholders aiming to enhance participation and success in Indonesia’s rapidly evolving capital market
subject: Articles
  topic: section
subject: UIC Financial Literacy Income Motivation
  topic: keywords
creator: Ratna Juwita
creator: Sherin Syifa Priandini
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 339
ending page: 348

Enhancing Performance Through Perceived Organizational Support: The Mediating Role Of Organizational Citizenship Behavior In Indonesia’s Civil Service
type: item
description: This study examines how employee performance in Indonesia's public service is affected by perceived organizational support (POS), with a focus on the mediating function of organizational citizenship behavior (OCB). Despite various reform efforts, a significant portion of Indonesia’s civil servants continue to exhibit low performance due to factors such as weak motivation, lack of discipline, and minimal engagement. These challenges highlight the need to explore behavioral and psychological drivers of performance beyond technical interventions. Using a quantitative methodology, information was gathered from 344 employees at the National Civil Service Agency (BKN) and the model was tested using a Structural Equation Modeling approach. A six-item version of the Survey of Perceived Organizational Support (SPOS) was employed to measure POS. OCB through altruism, conscientiousness, sportsmanship, and performance via four government-aligned indicators: quality, quantity, timeliness, and effectiveness. Results demonstrate that POS positively and significantly impact OCB and employee performance. Furthermore, OCB mediates the relationship between POS and employee performance. This finding indicates that supportive organizational environments foster proactive and voluntary behaviors that contribute to improved performance outcomes. These findings highlight the importance of psychological and behavioral dynamics in improving civil service performance. This study offers a novel contribution by integrating POS and OCB within a bureaucratic context, an area rarely addressed in prior research. It advances a holistic model of employee performance applicable to hierarchical public institutions and provides practical insights for public sector leaders aiming to improve service delivery through organizational support
subject: Articles
  topic: section
subject: Perceived organizational support Organizational citizenship behavior Employee performance Public sector management
  topic: keywords
creator: Muhammad Fadhlal Maula
creator: Mahdani
creator: M. Shabri
creator: Chairanisa Natasha Miraza
rights: Hak Cipta (c) 2025 International Conference on Economic ( ICEMAT ) Management, Accounting and Tourism
date: 2025-12-28
publication date: 2025-12-28
starting page: 328
ending page: 338