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1	Accounting and Auditing	ABS-5
Does Audit Partner Gender Matter? A Comparative Study of Earnings Management Practices Fathia Fathia1,*, Arung Gihna Mayapada1, Rahayu Indriasari1, Muliati Muliati1, Jamaluddin Jamaluddin1, Muhammad Ilham Pakawaru1 Accounting Department, Faculty of Economics and Business, Tadulako University Abstract This study examines whether audit partner gender is associated with differences in audit quality, as proxied by the extent of earnings management in client firms. We use multiple earnings management indicators, including both accrual-based and real earnings management, to provide a comprehensive view of reporting behavior. Based on a sample of Indonesian manufacturing firms from 2011 to 2024, we find a significant difference in earnings management practices between firms audited by female and male audit partners. Specifically, our results show that firms audited by female partners tend to have lower levels of both accrual and real earnings management. These findings imply that the gender of the audit partner can play an important role in enhancing financial reporting quality by affecting audit outcomes. Keywords: Audit partner gender, Audit quality, Earnings management, Indonesia. Share Link | Plain Format | Corresponding Author (Fathia Fathia)

2	Accounting and Auditing	ABS-21
Determinants of Regional Financial Independence with Capital Expenditure as a Moderating Variable (An Empirical Study on Regencies/Municipalities in Central Sulawesi Province) Dewi Salmita Universitas Islam Negeri (UIN) Datokarama Palu Abstract ABSTRACT This study aims to analyze the effect of regional investment, the size of local government, and leverage on regional financial independence, with capital expenditure as a moderating variable in regency and city governments in Central Sulawesi Province for the period 2020-2024. The research employs a quantitative approach using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method through WarpPLS 8.0 software, with a total of 65 observations. The results indicate that regional investment has a positive and significant effect on regional financial independence, while the size of local government and leverage have no significant effect. In the moderation test, capital expenditure does not strengthen the effect of regional investment or leverage on regional financial independence but does strengthen the effect of local government size on regional financial independence. Keywords: Regional Financial Independence, Regional Investment, Local Government Size, Leverage, Capital Expenditure Share Link | Plain Format | Corresponding Author (Dewi Salmita)

3	Accounting and Auditing	ABS-27
The Role of Behavioral Accounting in Decision Making in the Digital Era: A Systematic Literature Review Ira astryani1,* Fathia2,*Ernawaty Usman3,*Mustamin4,*Femilia zahra5 Accounting Department, Faculty of Economics and Business, Tadulako University, Indonesia Abstract This study aims to systematically review the role of behavioral accounting in decision-making in the digital era. The method used is a Systematic Literature Review (SLR), which provides a synthesis of relevant literature for the 2020-2025 period. This study involved 12 articles selected based on specific criteria, such as the relevance of each topic and data availability. The results show that behavioral accounting plays a crucial role in understanding and managing the psychological, social, and cognitive factors that influence digital-based decision-making processes. Therefore, the integration of behavioral aspects and digital technology is a crucial foundation for improving decision effectiveness, organizational performance, and developing accountant competencies in the future. This study also has implications for the development of accounting education curricula and company policies in facing the challenges of the ever-evolving digital era. Keywords: Behavioral Accounting, Decision Making, Digitalization Share Link | Plain Format | Corresponding Author (IRA ASTRIYANI)

4	Accounting and Auditing	ABS-31
Sustainability Audit of Marine Tourism and Its Contribution to Local Revenue: A Literature Review Natasya Aprilya Dumais (a), Rolland M. Yusuf (b*), Selmita Paranoan (c) Department of Accounting, Tadulako University, Palu, Central Sulawesi, Indonesia aersyane[at]gmail.com, *rollandmyusuf.ymr77[at]gmail.com, shelo0709[at]yahoo.co.id Abstract This study aims to identify and analyze the contribution of sustainable audits in marine tourism to increasing local income. The study uses an approach based on a systematic literature review (SLR) guided by PRISMA and the VOSviewer tool. The research data comes from a collection of literature published in reputable international journals from 2016 to 2025. This study concludes that the success of sustainable marine tourism management is not only determined by environmental aspects but also by the quality of governance and the level of social legitimacy obtained through transparent and participatory audit mechanisms. Sustainable audits designed with consideration for the involvement of local communities have the potential to create multiple effects on increasing income, community welfare, and the sustainability of tourist destinations. The results of this study emphasize that the government needs to integrate sustainable audits into tourism destination management policies to serve as instruments for monitoring economic and ecological performance. This study contributes by proposing a model of functional interrelationships between sustainability audits, environmental governance, and local economic growth that can be empirically tested in the future. Keywords: Environmental Governance, Local Economic Development, Marine Tourism, Sustainability Audit, Systematic Literature Review Share Link | Plain Format | Corresponding Author (Natasya Aprilya Dumais)

5	Accounting and Auditing	ABS-34
Magang Berdampak: Building Student Capabilities to Achieve SDG 4 Ni Luh Wulan Natasya (a*), Rahayu Indriasari (b), Selmita Paranoan (b), Sugianto (b), Arif Gunarsa (b), Abdul Razik Lumeto (b), Phatra Anggana Djuri (b) a) Department of Public Sector Accounting, Tadulako University, Central Sulawesi, Indonesia *wulannatasya05[at]gmail.com b) Department of Accounting, Tadulako University, Central Sulawesi, Indonesia indriasari398[at]gmail.com*shelo0709[at]yahoo.co.id*Sugianto[at]untad.ac.id*Arif.gunarsa[at]gmail.com*razik.luneto[at]untad.ac.id*phatraanggana[at]untad.ac.id Abstract This study aims to analyze and describe the role of magang berdampak programs in building student capabilities, particularly those of Accounting students at Tadulako University, as part of achieving Sustainable Development Goal (SDG) 4 on quality education. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews with students who had participated in magang berdampak programs. The results of the study found that students perceived a discrepancy between the theory they learned during lectures and the practices they encountered in the field during their internships. Another finding of this study was that magang berdampak programs contributed significantly to improving student capabilities, particularly in terms of hard skills and soft skills, such as communication, teamwork, responsibility, and professional ethics. Keywords: Magang Berdampak, Quality Education, SDG 4, Student Capabilities Share Link | Plain Format | Corresponding Author (Ni Luh Wulan Natasya)

6	Accounting and Auditing	ABS-35
Achieving Sustainable Industry Through Student MSME Development: Opportunities and Challenges Ni Kadek Puje Wati (a*), Rahayu Indriasari (b), Nina Yusnita Yamin (b), Ni Made Suwitri Parwati (b), Sugianto (b), Muhammad Ilham Pakawaru (b), Muhammad Bashri Bas (b) a) Department of Public Sector Accounting, Tadulako University, Central Sulawesi, Indonesia *nikadekpujawati[at]gmail.com*Nimade.sparwati[at]gmail.com b) Department of Accounting, Tadulako University, Central Sulawesi, Indonesia indriasari398[at]gmail.com*nyusnita.untad[at]gmail.com*Sugianto[at]untad.ac.id*pakawaruilham4[at]gmail.com*basri.bazz[at]untad.ac.id Abstract This study aims to analyze and describe the opportunities and challenges in achieving a sustainable industry through the development of student Micro, Small, and Medium Enterprises (MSMEs). The method used in this study is a descriptive method. The results of the study found that student MSMEs have great potential to contribute to the achievement of the Sustainable Development Goals (SDGs), particularly Goal 9, through innovative ideas, efficient production management, and the use of environmentally friendly materials in entrepreneurship. This study also found several obstacles and challenges faced by student MSMEs, including limited capital and difficulties in managing time between college and business. Keywords: SDG 9, Student MSMEs, Sustainability Industry Share Link | Plain Format | Corresponding Author (Ni Kadek Puje Wati)

7	Accounting and Auditing	ABS-46
Artificial Intelligence Ethics Dilema on Accountant Proffesion : A Systematic Literature Review Feni Sufuiana Thewelis (a), Ernawaty Usman (b), Jurana (c), Sugianto (d) a) Universitas Tadulako, fenisufuaina[at]gmail.com b) Universitas Tadulako, ernawatyusman02[at]yahoo.co.id. c) Universitas Tadulako, jurananurdin[at]gmail.com d) Universitas Tadulako, Sugianto[at]untad.ac.id Abstract This study aims to analyze the development of research related to the ethical challenges faced by the accounting profession in the era of digitalization and artificial intelligence (AI). Using a Systematic Literature Review (SLR) approach and bibliometric analysis of 24 Scopus-indexed (Q1-Q2) articles published between 2015 and 2025, this study identifies research trends, thematic focuses, and existing gaps. The keyword co-occurrence analysis using VOS viewer reveals ten main clusters, with dominant themes including Artificial Intelligence (AI), ethics, and accounting. The findings emphasize that issues of ethics, transparency, and accountability are central to the application of AI in accounting. The study^s implications highlight the need for policies, curricula, and professional practices that balance technological innovation with ethical principles. The main limitation of this study lies in its reliance on Scopus as the sole data source- therefore, future research is recommended to expand data coverage and apply empirical approaches to gain a more comprehensive understanding. Keywords: Artificial Intelligence- Ethics- Accounting Profession- Bibliometric- Systematic Literature Review Share Link | Plain Format | Corresponding Author (Feni Sufuiana Thewelis)

8	Accounting and Auditing	ABS-47
Corporate Social Responsibility Implementation at PT. Indonesia Morowali Industrial Park Feni Sufuiana Thewelis (a), Muliati (b), Moh Iqbal Bakry (c), Muhammad Ansar (d) a) Universitas Tadulako, fenisufuaina[at]gmail.com b) Universitas Tadulako, muliatirazak12[at]gmail.com c) Universitas Tadulako, iqbalbakry66[at]gmail.com d) Universitas Tadulako, ansar16.si[at]gmail.com Abstract This study aims to examine the implementation of Corporate Social Responsibility (CSR) at PT Indonesia Morowali Industrial Park (IMIP), a nickel processing industry operating in Central Sulawesi. Using a qualitative approach through literature review and observation, the research explores CSR practices across four main aspects: transparency, social, economic, and environmental dimensions. The findings reveal that IMIP has carried out various CSR initiatives structured around five key pillars: education, environment, socio-culture, health, and economy. Significant contributions include large-scale job creation, support for the growth of small and medium enterprises, improvements in education and health services, and the application of Good Mining Practice supported by ISO 14001 standards to ensure environmental sustainability. However, transparency remains a challenge due to discrepancies between company claims and publicly accessible data. This study has implications for academics by enriching CSR literature in extractive industries and for local communities by encouraging active participation to ensure CSR programs deliver sustainable and equitable benefits. Keywords: Corporate Social Responsibility- Economic- Social- Environment Share Link | Plain Format | Corresponding Author (Feni Sufuiana Thewelis)

9	Accounting and Auditing	ABS-48
THE EFFECT OF GENERAL ALLOCATION FUNDS AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE WITH BUDGET FINANCING RESERVATION AS A MODERATING VARIABLE Diapati M. Mutiara, Diarespati, Fitriana Student and Lecturer, Universitas Tadulako Abstract This study aims to analyze the influence of the General Allocation Fund and the Special Allocation Fund on Capital Expenditure with the Budgetary Financing Surplus as a moderating variable in 13 regencies/cities in Central Sulawesi Province during the 2020-2024 period. This study employs a quantitative approach using path analysis through Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that general allocation fund has a negative and significant effect on Capital Expenditure, suggesting that increases in General Allocation Fund tend to be utilized for routine expenditures rather than investment in regional assets. Special Allocation Fund has a positive but insignificant effect on Capital Expenditure, indicating that Special Allocation Fund allocations have not been fully realized as capital expenditure due to delays in absorption and specific earmarking. Budgetary Financing Surplus negatively moderates the relationship between General Allocation Fund and Capital Expenditure, meaning that higher Budgetary Financing Surplus weakens the effect of General Allocation Fund on Capital Expenditure. Conversely, Budgetary Financing Surplus does not significantly moderate the relationship between Special Allocation Fund and Capital Expenditure. These findings highlight that the effectiveness of central government transfers depends heavily on the capacity of regional governments to absorb and manage their finances. Local governments are advised to strengthen fiscal governance, accelerate budget absorption, and optimize the use of General Allocation Fund and Special Allocation Fund for productive capital investments. Keywords: General Allocation Fund (GAF), Special Allocation Fund (SAF), Capital Expenditure, Budgetary Financing Surplus (BFS) Share Link | Plain Format | Corresponding Author (Mutiara Mashita Mutiara)

10	Accounting and Auditing	ABS-53
THE INFLUENCE OF SYSTEM QUALITY FACTORS AND INFORMATION QUALITY ON FINANCIAL REPORT QUALITY USING SIPD RI AT BPKAD OF CENTRAL SULAWESI PROVINCE Nur Kholifah1. Masruddin2. Sugianto3. Fikry Karim4 1 Public Sector Accounting Study Program, Universitas Tadulako Kota Palu, Indonesia 2,3,4 Department of Public Sector Accounting, Universitas Tadulako Kota Palu, Indonesia Abstract The principal goal of this inquiry is to evaluate and scrutinize the effect of System Quality and Information Quality on Financial Report Quality concerning the application of the Indonesian Local Government Information System (SIPD RI) within the Regional Financial and Asset Management Agency (BPKAD) of Central Sulawesi Province. SIPD RI functions as a centralized digital platform that supports local government activities in financial planning, budgeting, implementation, and reporting. This inquiry applies a quantitative strategy applying the Structural Equation Modeling-Partial Least Squares (SEM-PLS) framework. Data gathering was conducted by disseminating Likert scale questionnaire (scores 1 to 5) to BPKAD employees who routinely operate SIPD RI. The findings show that both system quality and information quality exhibit a constructive and meaningful impact regarding Financial Statement Quality. These findings suggest that enhancing the performance of the system and information. generated by SIPD RI can enhance local government financial reporting standards. Consequently, these results provide practical recommendations for regional governments in optimizing the potential of SIPD RI in improving transparency and accountability in public finance. Keywords: SIPD RI, system quality, information quality, financial report quality, SEM-PLS, BPKAD Share Link | Plain Format | Corresponding Author (Nur Kholifah)

11	Accounting and Auditing	ABS-56
The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Aggressiveness in Industrial Companies in Indonesia for the 2020-2024 Period Suhartini1, Ni Made Suwitri Parwati2 Accounting Department, Faculty of Economics and Business, Tadulako University Abstract Tax aggressiveness is one of the company^s strategies in minimizing tax burdens. This practice can lead to issues with tax compliance and impact state revenue. This study aims to examine the effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Aggressiveness in Industrial Companies in Indonesia for the 2020-2024 period. Transfer Pricing is measured using the TP (Related Party Transactions) indicator, Thin Capitalization is measured using the DER (Debt-to-Equity Ratio) indicator, Capital Intensity is measured using the CAP (Capital Intensity) indicator, while Tax Aggressiveness is measured using ETR (Effective Tax Rate). This study uses a quantitative approach with secondary data sources. The research population consists of Indonesia Stock Exchange (IDX) during the 2020-2024 period, with a total population of 68 companies. The sampling technique used was purposive sampling with a total sample of 12 companies and 60 observation data points. The data analysis technique was conducted using the PLS-SEM (Partial Least Square) approach and processed with the WarpPls 8.0 application. The results of the study indicate that Transfer Pricing and Thin Capitalization have a negative and significant effect on Tax Aggressiveness, while Capital Intensity has a positive and significant effect on Tax Aggressiveness. Keywords: Transfer Pricing, Thin Capitalization, Capital Intensity, Tax aggressiveness. Share Link | Plain Format | Corresponding Author (Suhartini tini)

12	Accounting and Auditing	ABS-60
NAVIGATING VILLAGE FINANCIAL EFFECTIVENESS: THE ROLE OF COMPETENCE, PARTICIPATION, BUDGET CLARITY, AND LEADERSHIP COMMITMENT IN VILLAGE FINANCIAL MANAGEMENT Ni Nyoman Selviana1, Nina Yusnita Yamin1, Haryono P.Kamase1, Latifah Sukmawati Yuniar1, Arif Gunarsa1 Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu Abstract This study aims to analyze the determining factors of effective village financial management, namely the competence of apparatus, community participation, and budget clarity. Crucially, this study also examines the role of leadership commitment as a moderator of these relationships. Effective village financial management is a key pillar of successful village development and the achievement of public accountability. Using a quantitative approach, data was collected through questionnaires distributed to 200 village government apparatus in Sigi Regency, Central Sulawesi. The data was analyzed using the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) technique. The results show that Apparatus Competence, Community Participation, and Budget Clarity partially have a positive and significant effect on the effectiveness of village financial management. This study also finds that Leadership Commitment significantly strengthens the effect of apparatus Competence, Community Participation and Budget Clarity on the effectiveness of village financial management. These findings indicate that the competence of officials ensures the accuracy and compliance of technical procedures, community involvement creates social control and legitimacy, and transparency in budgeting is important. The implications of this study suggest that human and ethical factors are more influential in optimizing social factors. Keywords: Village Financial Management, Competence of Apparatus, Community Participation, Budget Clarity, Commitment. Share Link | Plain Format | Corresponding Author (Ni Nyoman Selviana)

13	Accounting and Auditing	ABS-92
Implementation of historic Asset Accounting Regional Governments throughout Central Sulawesi Province Rifqi Nur Fakih. A 1*, Muhammad Din 2, M Ikbal Abdullah 3, Erwinsyah 4, Chalid AS 5, Ranita 6 1,2,3,4 accounting department, Faculty of Economics and Business, Tadulako University, Palu 5 Regional Cultural Preservation Center XVIII, CENTRAL SULAWESI - WEST SULAWESI 6 Central Sulawesi Provincial Culture Office Abstract There is a phenomenon between cultural heritage data and the implementation of heritage asset disclosure that is not in line with the provisions of PSAP Number 07 of 2010. Therefore, this study aims to identify the implementation of heritage asset accounting in the financial statements of local governments in Central Sulawesi Province and the general patterns of non-compliance with the provisions of PSAP Number 07 of 2010. This study uses a descriptive quantitative method of compliance studies based on numerical data. The results of this study indicate that there is a normative gap and significant disparities in non-compliance among local governments in Central Sulawesi Province in terms of the presentation and disclosure of heritage assets that do not comply with the provisions of PSAP No. 07 of 2010. The recognition, presentation, and disclosure of heritage assets are very important to be implemented if they meet the applicable aspects and provisions, as a benchmark for the accountability and transparency of local governments in terms of the management and preservation of heritage assets. Keywords: Accounting- Heritage assets- Notes to financial statements- Financial statements- Recognition- Disclosure- Presentation Share Link | Plain Format | Corresponding Author (Rifqi Nur Fakih. A)

14	Accounting and Auditing	ABS-122
The Influence of Intergovernmental Transfer Funds and Regional Expenditure on Regional Financial Performance with Local Own-Source Revenue as a Moderating Variable in Central Sulawesi Province William Indra S. Mooduto(1*), Muliyani Mahmud (2) 1) Public Sector Accounting Department, Faculty of Goverment and Public Sector, Bina Mandiri Gorontalo University *Email: willsmood[at]ubmg.ac.id 2) Accounting Department, Faculty of Economics and Bussiness, Gorontalo State University Abstract This research analyzes the influence of Intergovernmental Transfer Funds and regional expenditure on regional financial performance, with Local Own-Source Revenue (PAD) as a moderating variable, in Central Sulawesi Province. Regional autonomy demands local governments manage finances effectively to support development. Intergovernmental Transfer Funds from the central government, although aimed at reducing fiscal disparities, potentially increase dependence and decrease regional fiscal independence. Regional expenditure also plays a crucial role, where the efficiency of budget allocation determines financial performance. The research results indicate that regional financial performance does not solely depend on the amount of funds or expenditure, but rather on the effectiveness of budget management and utilization. PAD is proven to have a strategic role in moderating these influences, reducing dependence, and encouraging fiscal independence. Therefore, increasing local revenue capacity through PAD enhancement strategies is crucial to achieve independent, efficient financial management that supports sustainable regional development. Keywords: Intergovernmental Transfer Funds, Regional Expenditure, Regional Financial Performance, Local Own-Source Revenue (PAD), Fiscal Independence, Regional Autonomy. Share Link | Plain Format | Corresponding Author (William Indra S. Mooduto)

15	Accounting and Auditing	ABS-157
PROACTIVE FRAUD AUDIT, WHISTLEBLOWING SYSTEM, AND INTERNAL CONTROL ON FRAUD PREVENTION IN BOS FUND MANAGEMENT EVIDENCE FROM ELEMENTARY SCHOOLS IN PALU Eusebius Alfonsus Rumengan- Jamaluddin- Ridwan- Ernawaty Usman- Muhammad Ansar Tadulako University Abstract This study examines the proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds in elementary schools across Palu City. The issue of BOS fund irregularities remains a relevant challenge in Indonesia, particularly in post disaster regions where administrative capacity fluctuates and oversight mechanisms are strained. Using a quantitative approach with structured questionnaires distributed to treasurers, operators, and administrative officers directly involved in BOS management, the study employs PLS-SEM analysis to generate reliable empirical findings. The results reveal that proactive fraud audit and internal control significantly enhance fraud prevention, while the whistleblowing system shows no significant effect. These findings highlight the importance of strengthening structural and procedural controls within school financial governance, with novelty lying in the empirical integration of fraud audit practices and internal control mechanisms as key determinants of fraud prevention in post-disaster educational contexts. Keywords: BOS fund, fraud prevention, proactive fraud audit, whistleblowing system, internal control Share Link | Plain Format | Corresponding Author (Eusebius Alfonsus Rumengan)

16	Accounting and Auditing	ABS-161
Differences in Initial IPO Returns During and After the Pandemic in Indonesia Al Mofta Zulfadli1,* Ni Made Suwitri Parwati2, Muhammad Din3, Erwinsyah4, Moh. Alwi5 1,2,3,4,5Accounting Department, Faculty of Economics and Business, Tadulako University, Palu Abstract This study analyzes differences in initial return (underpricing) levels among IPO companies on the Indonesia Stock Exchange during the COVID-19 pandemic period (2020-2022) and post-pandemic period (2023-2024). A quantitative approach with a comparative design was used, involving 235 IPO companies selected through purposive sampling. Data were obtained from financial reports and prospectuses, then analyzed using the Mann-Whitney U test and descriptive analysis. The results showed an average initial return of 27.20% during the pandemic and 22.54% in the post-pandemic period. The Mann-Whitney U test produced an Asymp. Sig. (2-tailed) value of 0.166 > 0.05, indicating no significant difference between the two periods. These findings indicate that the stock market and investor response to IPOs in Indonesia remained stable despite changes in macroeconomic conditions due to the pandemic. The implications of this study highlight the importance of pricing discipline and information transparency for market participants and regulators in maintaining capital market efficiency, and can serve as a reference for investment strategies and policies during periods of economic uncertainty. Keywords: Initial Return, Underpricing, Initial Public Offering, COVID-19 Pandemic, Indonesian Capital Market. Share Link | Plain Format | Corresponding Author (Al Mofta Zulfadli)

17	Accounting and Auditing	ABS-162
Service Quality and Officer Morality in Motor Vehicle Taxpayer Compliance at the Pasangkayu Samsat Office Masni1, Ni Made Suwitri Parwati2 Accounting Department, faculty of Economics and Business, Tadulako University Abstract This study aims to test and analyze the effect of service quality and the morality of officers on the compliance of motor vehicle taxpayers. The population in this study consists of all motor vehicle taxpayers registered at the Pasangkayu Joint Samsat Office, totaling 58,118 taxpayers. Based on the Slovin formula and incidental sampling technique, a sample of 281 was obtained. The data sources used in this study are primary data collected through questionnaires, which were then tested using the SPSS application. The data analysis techniques in this study included validity testing, reliability testing, normality testing, classical assumption testing, as well as multiple regression analysis using SPSS Statistics 27 for Windows. The results of the study show that officers^ morality partially affects taxpayer compliance, the quality of service partially does not affect taxpayer compliance, and both the quality of service and officers^ morality simultaneously affect taxpayer compliance. Keywords: Service Quality, Morality of Officials, and Taxpayer Compliance Share Link | Plain Format | Corresponding Author (Masni Masni)

18	Accounting and Auditing	ABS-163
From SAKIP to PSSR: Assessing the Readiness Gap and Decoupling Risks in Indonesian Local Government Rahmad Hidayat1, Andi Chairil Furqan2 1 Accounting Department, Faculty of Economics and Business, Tadulako University 2 Accounting Department, Faculty of Economics and Business, Tadulako University Abstract The global push for the adoption of Public Sector Sustainability Reporting (PSSR) by IPSASB creates new institutional pressures for local governments in Indonesia. This research aims to analyze the readiness level of these local governments, diagnose structural barriers, and assess the risk of ceremonial adoption. Using the lenses of Institutional Theory and Contingency Theory, this study examines how local governments are responding to the pressure for PSSR adoption. This study employs a deductive qualitative content analysis design, focusing on pioneer, high-performing local governments (Surabaya, D.I. Yogyakarta, Tuban). Readiness is measured by comparing the strategic rhetoric in planning documents (RPJMD), reflecting perceived institutional pressure, against the substantive resource allocation in performance reports (LAKIP), reflecting technical and HR readiness. This design is uniquely structured to test the phenomenon of decoupling. The findings identify a fundamental and universal readiness gap. Key findings include: (1) Heterogeneous perceptions of institutional pressure (high in Surabaya, yet absent in DIY and Tuban)- (2) Universally low technical readiness, constrained by fragmented non-financial data and a financially-oriented IT architecture- (3) Absolutely low HR readiness, characterized by a competency trap where training remains focused on the existing SAKIP/WTP paradigm. Strong empirical evidence of classic decoupling (ceremonial adoption) was found in Surabaya, where strong strategic rhetoric was unsupported by substantive implementation. This study concludes that PSSR adoption in Indonesia faces a high risk of substantive failure if forced through a Big Bang approach. Readiness is a matter of paradigm disruption, not mere compliance. The implication is that national regulators must prioritize a capacity-building-before-compliance roadmap, focusing on data architecture and HR competencies. Theoretically, this research identifies a competing institutional field (domestic SAKIP/WTP logic vs. global PSSR logic) as a driver for decoupling and confirms data architecture and HR competencies as critical internal contingency factors for successful PSSR adoption. Keywords: Keywords: Public Sector Sustainability Reporting (PSSR)- Institutional Theory- Decoupling- Ceremonial Adoption- Adoption Readiness- Local Government- Indonesia- SAKIP- Contingency Theory. Share Link | Plain Format | Corresponding Author (Rahmad Hidayat)

19	Corporate Governance and Management	ABS-30
Tracing the Traces of Environmental Accounting on Waste4Change^s Instagram: A Netnographic Study Sesika Liise, Mirpa Rahma Yanti, Cahya Bilqis Syahrani, Sugianto, Ernawati Usman Accounting Department, Faculty of Economics and Business, Tadulako University Abstract This study analyzes the environmental accounting practices carried out by Waste4Change through the #WiseWasteManagement digital campaign on Instagram. A netnographic approach was used to observe company-based services such as waste transportation, document destruction, training, and waste research. These activities are represented as environmental expenditure and non-financial information disclosure. Social media is an important tool in conveying participatory and open visual narratives of sustainability, in line with legitimacy theory. This study shows that Waste4Change not only conveys environmental information but also builds relationships with the public through visual documentation, education, and community engagement. The findings indicate that Instagram functions as a digital-based social and ecological reporting tool that can expand the dimensions of organizational accountability in the context of sustainability. Keywords: Netnography, Waste4change, #WiseWasteManagement, Environmental Accounting, Instagram. Share Link | Plain Format | Corresponding Author (Sesika Liise)

20	Corporate Governance and Management	ABS-79
Systematic Literature Review on IT Governance Frameworks and Their Impact on Organizational Effectiveness Revalda, Pricylia Chintya Dewi Buntuang Tadulako University Abstract Information technology (IT) governance plays an important role in improving organisational effectiveness in todays digital age. Information technology is an important asset that must be managed optimally so that its use is in line with business needs, thereby helping to achieve the organisations vision and mission. Using the Systematic Literature Review (SLR) method, research was conducted to analyse the impact of IT governance implementation on organisational effectiveness. Various literature was reviewed to produce findings related to the implementation of IT governance. The results of the study show that COBIT is the dominant framework discussed. The implementation of COBIT has been proven to improve IT governance through increased operational efficiency, risk management, and alignment between business strategy and IT strategy. In addition, the combined implementation of various frameworks can create more optimal governance. These findings emphasise that the proper implementation of IT governance will form governance that is transparent, accountable, and oriented towards the strategic objectives of the organisation. Keywords: IT governance, framework organization, risk IT, organizational effectiveness Share Link | Plain Format | Corresponding Author (Revalda Revalda)

21	Economics and Development Planning	ABS-14
Interregional Spillover Effects in the Formation of Metropolitan Growth Centers: Evidence from Gerbangkertasusila Plus Rizqyansyah- Rizka Firstiani- Muhammad Ichsan Economics and Development Department, Faculty of Economics and Business, Tadulako University Abstract The development of the Gerbangkertasusila Plus metropolitan region represents a strategic initiative to enhance regional economic competitiveness in East Java Province, Indonesia. However, the spatial dynamics and functional linkages among constituent areas remain insufficiently understood, particularly regarding the magnitude and direction of spillover effects from core to peripheral zones. This study examines the spatial spillover patterns and the formation of metropolitan growth centers in Gerbangkertasusila Plus by integrating a gravity model, spatial spillover analysis and moran^s index techniques over the period 2017-2024. The dataset includes per capita GRDP, population, interregional distance, and economic growth rates across the involved districts and municipalities. The analysis identifies Surabaya as the dominant metropolitan core with the strongest economic attraction, generating significant positive spillovers toward Sidoarjo and Gresik, while other surrounding regions exhibit relatively weaker linkages, with some areas showing indications of backwash effects. These findings underscore the necessity of strengthening connectivity, spatial integration, and intergovernmental collaboration to promote a more balanced and sustainable metropolitan growth structure within Gerbangkertasusila Plus. Keywords: Interregional Spillover Effect, Spatial Interaction, Metropolitan Growth Center Share Link | Plain Format | Corresponding Author (Rizka Firstiani)

22	Economics and Development Planning	ABS-20
The Role of the Marine and Fisheries Sector in Promoting Regional Economic Growth Based on the Blue Economy in Central Sulawesi Bayu Putra Anata1, Citrayanti2, Nur Annisa Lutaan Dongi3, Amrullah Gapri4, Yusrab Ardianto Sabban5 a). Tadulako University, Jalan Soekarno Hatta Tondo Kecamatan Mantikulore Kota Palu Sulawesi Tengah Indonesia b). Faculty of Economics and Business Abstract ABSTRACT This study aims to analyze the role of the marine and fisheries sector in promoting regional economic growth based on the blue economy framework in Central Sulawesi Province. The research employs a descriptive-quantitative approach using secondary data from Statistics Indonesia (BPS), the Marine and Fisheries Office, and other relevant agencies. The analysis measures the contribution of the marine and fisheries subsector to Gross Regional Domestic Product (GRDP), employment absorption, and value-added generation. The findings reveal that the marine and fisheries sector plays a strategic role in strengthening the regional economic foundation through the improvement of capture and aquaculture productivity as well as the development of the marine processing industry. The implementation of blue economyprinciples-emphasizing resource efficiency, innovation, and environmental sustainability-has been proven to enhance inclusive and sustainable economic growth. These results highlight the importance of strengthening blue economy-based marine and fisheries policies to improve the regional economic competitiveness of Central Sulawesi. Keywords : Marine and fisheries sector, regional economic growth, blue economy, sustainability, Central Sulawesi. Keywords: Keywords : Marine and fisheries sector, regional economic growth, blue economy, sustainability, Central Sulawesi. Share Link | Plain Format | Corresponding Author (Bayu Putra Anata)

23	Economics and Development Planning	ABS-22
From Nickel Industrial Hub to a Sustainable Blue Economy: The Case of Morowali, Indonesia Umul Wafia1, Reval Rahmat Nurdin2, Rina3, Afik Mahostra4, Kalvin A Parinding5, Feliks Afrid Guampe6 a). Tadulako Univercity Jalan Soekarno Hatta Km. 9, Palu, Sulawesi Tengah. b). Faculty of economics and business Abstract ABSTRACT This study aims to analyze the economic transformation of Morowali Regency from a nickel-based industrial region toward the development of a sustainable blue economy. Morowali is known as one of Indonesia^s largest nickel processing centers, contributing significantly to regional economic growth. However, the dominance of the extractive sector has created challenges for environmental sustainability, social equity, and economic diversification. This research employs a descriptive qualitative approach using secondary data obtained from government agencies, industrial reports, and previous studies. The findings reveal that blue economy potentials-such as marine tourism and ecosystem-based coastal management-serve as strategic alternatives to reduce dependence on the nickel industry. Strengthening synergies among industry, environmental governance, and coastal communities is essential to achieving an inclusive and sustainable blue economic transformation in Morowali. These findings underscore the need for sustainability-oriented policies and economic diversification beyond extractive industries. Keywords: Keywords : Blue economy, nickel industry, sustainable development, economic transformation, Morowali. Share Link | Plain Format | Corresponding Author (Afik Mahostra)

24	Economics and Development Planning	ABS-36
ECONOMIC EMPOWERMENT OF COASTAL COMMUNITIES THROUGH THE INTEGRATION OF LOCAL CULINARY BUSINESS (RONOTAPA), AND SUSTAINABLE BEACH TOURISM IN LERO VILLAGE, SINDUE DISTRICT, DONGGALA REGENCY Lare Murwokolo Cokro, Nurul Ainun, Jihan Pitrah Hajayani, Cahyani Rukmana Dewi, Nurul Fatima Khairunnisa Tadulako University Abstract This study aims to analyze efforts to empower coastal communities economically through the development of Ronotapa local cuisine and sustainable beach tourism in Lero Village, Donggala Regency. Ronotapa, a traditional dish made from anchovies, has high cultural and economic value because it reflects the local wisdom of coastal communities. However, its management is still simple and has not been developed professionally, so its potential has not contributed maximally to improving the welfare of coastal communities. Meanwhile, the potential of Lero Beach tourism, with its natural beauty, fishing activities, and unique coastal traditions, has also not been optimally utilized to support regional economic growth. This study uses a descriptive qualitative approach with data collection techniques through field observation, interviews, and documentation. The data is analyzed inductively to describe the relationship between the local culinary sector and marine tourism in the context of blue economy empowerment. The results of this study are expected to provide an overview of community empowerment strategies based on local potential through sustainable culinary and coastal tourism. Keywords: Coastal Community Empowerment, Local Cuisine, Sustainable Beach Tourism, Blue Economy, Ronotapa. Share Link | Plain Format | Corresponding Author (Nurul Fatima Khairunnisa)

25	Economics and Development Planning	ABS-38
Analysis Of Short-Term Cost Trade Off and Long-Term Impacts on Post-Harvest Straw Burning Decisions Adillah(a*), Rahayu Indriasari(b), Abdul Pattawe(b), Jurana(b), Latifah Sukmawati Yuniar(b), Erwinsyah(b) a)Accounting Department, Faculty of Economics and Business, Tadulako University Abstract This study aims to analyze and describe the trade-off between short-term cost efficiency and long-term environmental impacts of post-harvest straw burning practices in Kalukubula Village, Sigi Regency. The research method used is descriptive qualitative. The results of the study show that straw burning is still practiced to achieve cost and time efficiency. Another finding indicates a decline in soil nutrients, which that leads to decreased crop yields, resulting environmental degradation and hidden costs. Keywords: Trade-off- straw burning- green accounting- environmental cost- sustainability- Share Link | Plain Format | Corresponding Author (Adillah Adillah)

26	Economics and Development Planning	ABS-44
SUPPLY CHAIN ANALYSIS OF VANNAMEI SHRIMP IN THE COASTAL REGION OF POSO REGENCY Sudarto Usuli, Serlia R. Lamandasa, Timotius Garatu, Moh. Ifdal, Muhamad Aldi Ismail Sintuwu Maroso University Abstract This study aims to analyze the supply chain pathways, examine business processes and distribution patterns, and assess the marketing efficiency of vannamei shrimp in the coastal region of Poso Regency. The research findings indicate the existence of three distinct supply chain channels for vannamei shrimp: Channel I (hatchery - cultivator - retail trader - consumer), Channel II (hatchery - cultivator - village aggregator - fisheries company - consumer), and Channel III (hatchery - cultivator - village aggregator - retail trader - consumer). The business processes within the vannamei shrimp supply chain are not yet optimally integrated. Market information, especially concerning price and quantity, remains largely inaccessible and is not communicated transparently among supply chain actors. The vannamei shrimp supply chain encompasses three primary flows: product flow, financial flow, and information flow, all of which operate both downstream (from upstream to downstream actors) and upstream (from downstream actors back to upstream actors). The performance of the vannamei shrimp supply chain has been found to be efficient, with the farmer^s share-defined as the proportion of the final selling price received by cultivators-averaging 86.49% across all channels. In addition, the average profitability ratio for traders, across all supply chain channels, is calculated at 1.37. Keywords: Vannamei Shrimp, Supply Chain, Business Pattern, Distribution Pattern, Marketing Efficiency Share Link | Plain Format | Corresponding Author (Sudarto Usuli)

27	Economics and Development Planning	ABS-65
Analysis of Food Consumption Among Urban Households of Sulawesi: Validation of Engel^s Law Siti Nurhaliza (a*), Syamsuddin (a), Mohamad Ichwan (a), Edhi Taqwa (a), Yunus Sading (a) a) Master of Economics, Postgraduate Tadulako University Jalan Soekarno Hatta Km. 9, Palu 94118, Indonesia *sitinurhaliza0103[at]gmail.com Abstract This study aims to examine the validity of Engel^s Law among urban households in Sulawesi and uses cross-sectional microdata from the 2023 National Socio-Economic Survey (SUSENAS), comprising 13,933 urban households across six provinces in Sulawesi. The results show that the food expenditure share decreases systematically as household income rises. This decrease varies from 17.43 to 29.88 percentage points across provinces, with Gorontalo experiencing the largest decrease. Despite that, absolute food expenditure increases by 5 to 8 times between the lowest and the highest income groups, emphasizing that food remains a necessity good. The estimated income elasticity with respect to the food expenditure share shows mainly negative values ranging from (-0.008) to (-0.504)- this shows a threshold effect in middle- to upper-income groups, where expenditure shifts from basic needs to non-food consumption. These findings highlight the relevance of Engel^s Law in developing countries and emphasize the importance of policies to protect susceptible households to strengthen food security and alleviate poverty in urban Sulawesi. Keywords: Engel^s law, food expenditure, income elasticity, urban household consumption Share Link | Plain Format | Corresponding Author (Siti Nurhaliza)

28	Economics and Development Planning	ABS-76
MARKET MECHANISMS AND GOVERNMENT PERFORMANCE IN PUBLIC ECONOMICS Please Just Nabila Sarah1* Nurul Hikmah Amanda2 Pricylia Chyntia Dewi Buntuang3 Mashuri H. Tahili4 Public Administration, Faculty of Social and Political Sciences, Tadulako University Abstract This study aims to examine how market mechanisms and government performance affect the public economy in the city of Palu. In the context of the public economy, the interaction between market forces and government policy is an important factor in determining the efficiency of resource allocation and public welfare. Changes in fiscal policy, market regulation, and the dynamics of public goods prices require a balance between the role of the market and government intervention. This study uses a quantitative design with a Likert scale questionnaire as a data collection instrument, which was distributed to respondents involved in the public economy sector. The research variables consist of Market Mechanisms (X&#8321-), Government Performance (X&#8322-), and Public Economy (Y). Respondents were selected using purposive sampling techniques, with a focus on the Office of Trade and Industry . Data analysis was performed using multiple regression analysis to test the direct and simultaneous effects of independent variables on dependent variables. Keywords: Market Mechanisms, Governmenzt Performance, Public Economy, Resource Allocation, Public Welfare Share Link | Plain Format | Corresponding Author (Nabila Sarah)

29	Economics and Development Planning	ABS-102
The Impact of Education Quality and Digital Innovation on Poverty Reduction Nurul Fariza Dhamayanti, Ibrahim, Pricylia Chintya Dewi Buntuang, Mashuri H. Tahili Public Administration Departement, Faculty Of Social And Political science, Tadulako University. Abstract This study examines how education quality and digital innovation influence poverty reduction in local communities. The continuous development of educational systems and technological advancement demands an adaptive and innovative approach to improving social welfare. A quantitative research design was employed using a Likert-scale questionnaire distributed to community members who have directly benefited from educational and digital development programs. The questionnaire was developed based on established theoretical frameworks to ensure the validity and reliability of the measurement of each variable. Respondents were selected through purposive sampling, focusing on individuals from regions with ongoing educational improvement and digital transformation initiatives during the 2022-2025 period. Data were analyzed using multiple regression analysis to examine the direct and combined effects of Education Quality (X&#8321-) and Digital Innovation (X&#8322-) on Poverty Reduction (Y). The findings are expected to show that both education quality and digital innovation have significant and positive impacts on reducing poverty levels. This implies that strengthening educational access, learning outcomes, and technological innovation can effectively enhance economic opportunities and improve community welfare. Keywords: Quality of education, Digital innovation, Poverty reduction, Economic development, Community welfare. Share Link | Plain Format | Corresponding Author (Nurul Fariza Dhamayanti)

30	Economics and Development Planning	ABS-168
Green Development Paradox: A Study of ESG at PT IMIP and the Potential for Ecotourism Development in Morowali Sayyidil Mursalim, Muhammad Isra Iradat, Jusmawati, Armawati, Miftahul Jannah Alwi Departement Management, PSDKU Morowali, Tadulako University Abstract This study examines the Green Development Paradox in the implementation of Environmental, Social, and Governance (ESG) practices at PT Indonesia Morowali Industrial Park (IMIP) and explores the potential for ecotourism development as a sustainable development strategy in Morowali Regency. Using a qualitative approach through in-depth interviews, field observations, and document analysis, the research finds that the implementation of ESG at PT IMIP still reveals a gap between sustainability policies and the ecological-social realities on the ground. Although the company has introduced various environmental and social programs, ecological pressures-such as declining air quality and the risk of coastal degradation-continue to be experienced by local communities, thereby generating a paradox within green development efforts. The analysis also indicates that Morowali possesses substantial ecotourism potential, particularly in coastal areas, mangrove ecosystems, and conservation zones- however, its utilization remains suboptimal due to limited policy integration between industry, local government, and community stakeholders. The study concludes that integrating ESG frameworks with community-based ecotourism development can serve as a strategy to mitigate the green development paradox while diversifying non-extractive local economic activities. This research contributes theoretically to sustainable development studies and offers practical recommendations for industry, policymakers, and future researchers to strengthen environmental governance and sustainable ecotourism within extractive industrial regions. Keywords: Green development paradox, ESG, PT IMIP, Ecotourism, Sustainable development, Morowali Share Link | Plain Format | Corresponding Author (Armawati Armawati)

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