Page 2 (data 31 to 60 of 126) | Displayed ini 30 data/page
<< PREV 1 2 3 4 5 NEXT >>

31	Economics and Development Planning	ABS-169
ACHIEVING SUSTAINABLE DEVELOPMENT THROUGH THE CREATIVE ECONOMY IN POSO REGENCY: Potentials, Challenges, and Policy Directions Novi Maryam Lempao Department of Development Economics, Faculty of Economics, Tentena Christian University Abstract The creative economy represents a strategic sector in sustainable development as it generates added value based on creativity, innovation, and intellectual property. Although, at the national level, the creative economy demonstrates a positive trend through increased contributions to GDP and employment, its growth remains concentrated in metropolitan areas and is not yet evenly distributed across regions. Disparities in creative ecosystems, limited supporting infrastructure, and low capacity among local creative actors constitute major research gaps that have not been systematically examined. This article presents a conceptual review of the relationship between the creative economy and sustainable development and identifies the potentials and challenges of creative economy development in Indonesia. This review serves as the foundation for designing an empirical research agenda on the creative economy ecosystem in Poso Regency. The follow-up study is designed using a mixed-methods explanatory approach, beginning with mapping creative subsectors, measuring regional economic contributions, and conducting policy analysis using secondary data. The qualitative phase involves in-depth interviews and actor analysis to assess the roles of government, businesses, academia, and creative communities in shaping the creative ecosystem. The theoretical contribution of this study lies in formulating a conceptual model for strengthening regional creative ecosystems. Practically, the findings are expected to provide actionable policy recommendations for the Poso Regency Government in enhancing the competitiveness of the creative economy as an instrument for inclusive and sustainable economic development. Keywords: Creative economy- creative ecosystem- sustainable development- public policy- regional development- economic diversification. Share Link | Plain Format | Corresponding Author (Novi Maryam Lempao)

32	Economics and Development Planning	ABS-171
Blue Economy-Based Marine Resource Potential Development and the Callenges in Improving Community Welfare Muhammad Jibril Tajibu 1, Kasnaeny Karim 2*, Ihsan Ashari 3, Ilham Hamid 4, Hadira Thumaninah Jibril 5 1. Universitas Hasanuddin, Makassar 2. Universitas Muslim Indonesia, Makassar* 3. Universitas Siliwangi, Tasikmalaya 4. Institut Sains dan Teknologi Mandala, Jember 5. Universitas Tadulako, Palu Abstract This study aims to analyze the potential of marine resources based on the blue economy in Bulukumba Regency, South Sulawesi, and the challenges in improving the welfare of coastal communities. The main issue raised is the suboptimal and unsustainable utilization of marine resources, thus not maximizing their contribution to improving community welfare. Bulukumba has a vast marine and coastal area, as well as agricultural areas, but these have not been optimally utilized. Furthermore, fish processing practices still use the old ^Catch and Sell^ pattern, thus not showing any increase in community income. The analysis method used is a descriptive qualitative approach with a case study approach. Data were collected through in-depth interviews, observations, and documentation studies. The results show that Bulukumba has significant potential for developing a blue economy through the fisheries, marine tourism, and seafood processing sectors. However, its implementation still faces challenges such as limited infrastructure, capital, community knowledge, and unsustainable exploitation practices. This study recommends an inclusive and sustainable development strategy, involving the active participation of local communities, increasing human resource capacity, and implementing environmentally friendly technologies. Keywords: Blue Economy, Potensial Development, Community Welfare, Makassar Share Link | Plain Format | Corresponding Author (Kasnaeny Karim)

33	Financial Management and Banking	ABS-1
The Effect of Behavioral Propensity on Financial Risk Tolerance among Investor: The Role of Religiosity as a Moderating Variable William Christhoper, Werner R. Murhadi,* Endang Ernawati University of Surabaya Abstract This research aims to examine the effect of behavioral propensities variables that included propensity for regret, propensity for trust, happiness in life, propensity to attribute success to luck, propensity for overconfidence, and propensity for social interaction, on the variable of financial risk tolerance, as well as the moderating effect of religiosity. This study employs a quantitative approach using SEM (Structural Equation Modelling) analysis methods. This research was conducted by distributing questionnaires to investors aged 17 and above in Surabaya. The findings indicate that propensity for trust and propensity for social interaction significantly influence financial risk tolerance. However, propensity for regret, happiness in life, propensity to attribute success to luck, and propensity for overconfidence do not affect financial risk tolerance. Furthermore, regarding the moderating variable, religiosity influences all six behavioral propensity variables- propensity for regret, propensity for trust, happiness in life, propensity to attribute success to luck, propensity for overconfidence, and propensity for social interaction-toward financial risk tolerance. Keywords: Financial Risk Tolerance, Behavioral Propensities, Propensity to Trust, Religiosity. Share Link | Plain Format | Corresponding Author (Werner R. Murhadi)

34	Financial Management and Banking	ABS-18
Experiences of MSMEs in Using Digital Payments for Cash Flow Efficiency and Financial Planning: A Case Study in Palu City Andi Haeqal Fikram Syarif1,* Sabdo Nurulloh2,* Shela Khairinnisa3,* Vitayanti Fattah4,* Nini Andriani5,* 1,2,3,4,5 Management Study Program, Faculty of Economics and Business, Tadulako University Abstract This study aims to understand and explore the experiences of micro, small, and medium enterprises (MSMEs) in Palu City in adopting and utilising digital payment systems to improve cash flow efficiency and strengthen business financial planning. This study uses a qualitative approach with a case study design. A total of five MSMEs in the food and beverage sector were analysed through semi-structured interviews and non-participatory observation. Thematic analysis yielded four main findings: (1) the adoption of digital payment systems was mainly driven by perceptions of convenience and consumer demands- (2) digital transactions improved the accuracy of cash flow records and accelerated transaction processes- (3) data from digital payment systems is increasingly being utilised for inventory management and small-scale investment planning- and (4) there are still obstacles in terms of network stability, transaction tax burdens, and digital literacy. Overall, the results show that digital payment systems not only simplify transactions but also encourage data-driven financial management practices among MSMEs. Improvements in digital infrastructure, adjustments to fiscal policy, and the strengthening of sustainable digital literacy programmes are important factors in supporting inclusive and sustainable financial transformation in eastern Indonesia. Keywords: MSMEs, digital payments, cash flow efficiency, financial planning. Share Link | Plain Format | Corresponding Author (Andi Haeqal Fikram Syarif)

35	Financial Management and Banking	ABS-23
The Digital Urge to Buy: FOMO and Flash Sale Effects on Online Financial Behavior Novianti Septiani, Fiminuria Dewi, Istiqamah, Mira Dani ,Muhammad Yunus Kasim, Fera Management study program, Faculty of Economics and Business, Tadulako University Abstract The development of e-commerce and social commerce has driven significant changes in digital financial behavior, particularly through marketing features that trigger emotional responses in users. This study aims to analyze how the Fear of Missing Out (FOMO) phenomenon and flash sale strategies influence purchasing behavior and financial management of TikTok Shop users. This study uses a quantitative method with a questionnaire as the data collection technique. The sampling technique used is non-probability sampling with purposive sampling with various criteria. Data analysis in this study is descriptive statistical analysis using the SPSS application. The results of the study show that FOMO has no significant effect, while Flash Sale has a positive and significant effect on Online Financial Behavior. Simultaneously, both variables influence Online Financial Behavior with a contribution of 41.9%. It is concluded that the urgency-based marketing model, especially Flash Sale, plays a major role in shaping reactive and impulsive digital financial behavior among TikTok Shop users. Keywords: Fear of Missing Out (FOMO), Flash Sale, Online Financial Behavior Share Link | Plain Format | Corresponding Author (Novianti Septiani)

36	Financial Management and Banking	ABS-28
The Mediating Role of Intellectual Capital in Corporate Governance and Financial Efficiency of Banking Industry in Indonesia Debora, Fellyn Liang, Regi Muzio Ponziani* Trisakti School of Management Abstract This study examines the mediating role of Intellectual Capital, specifically Human Capital and Relational Capital, in the relationship between Corporate Governance Mechanisms and Financial Efficiency among commercial banks listed on the Indonesia Stock Exchange. The research focuses on governance attributes represented by Board Size and Non-Executive Directors, with financial efficiency measured by Z-Score and Net Investment Income. Using a quantitative approach with secondary data from audited financial reports over the 2021-2023 period, the study analyzes 45 commercial banks that met the data completeness criteria, resulting in 135 panel observations. The findings reveal that neither Board Size nor Non-Executive Directors significantly affect financial efficiency, either directly or indirectly through Human Capital and Relational Capital. Furthermore, both Human Capital and Relational Capital show no significant mediating influence between governance and efficiency indicators. These results suggest that Indonesian banks have not yet fully utilized intellectual and governance resources to enhance operational efficiency and stability, underscoring the need for improved integration of intangible capital management and corporate governance practices in the banking sector. Keywords: Intellectual Capital, Human Capital, Relational Capital, Corporate Governance Mechanisms, Board Size, Non-Executive Directors, Financial Efficiency, Z-Score, Net Investment Income. Share Link | Plain Format | Corresponding Author (Fellyn Liang)

37	Financial Management and Banking	ABS-29
the effect Local Own-Source Revenue and balancing fund on financial independence in morowali regency Serli Wulandari1Rian Risendy2 Program Study Management, Fakulty Of Economics And Business, University Tadulako Morowali Abstract Abstrak This study aims to measure the level of regional financial independence Morowali Regency by calculating the independence ratio. The type of research used in this study is qualitative research. Descriptive analysis is used to describe the level regional financial independence in Morowali Regency over the last three years. the ratio calculated in 2022 is 22.6%, which shows that the independence ratio is still very low. In 2023, the result is 30.5%, and in 2024, the result is 35.09%. indicating that the independence ratio is still relatively low. It can be concluded that Morowali Regency is still highly dependent on balancing funds from the central government Keywords: Local Own-Source Revenue, Balancing Funds,Local Financial Independence, Morowali Regency Share Link | Plain Format | Corresponding Author (Serli Wulandari)

38	Financial Management and Banking	ABS-32
The Role of Digital Financial Literacy in Moderating the Relationship Between Risk Perception and E-Wallet Usage Among Cross-Generational MSME Actors in Morowali Regency Ayu Amalia Husen1, Erwan Sastrawan2, Miftahul Jannah Alwi3 1 Management Study Progam PSDKU Morowali, Faculty of economics and Business, Tadulako Univercity 2 Corresponding authors. Email: ayuliahusen[at]gmail.com Abstract This study was conducted to determine whether digital financial literacy can moderate risk perception towards the use of E-Wallet, particularly among cross-generational MSME actors in Morowali Regency, Central Sulawesi. This research uses a quantitative method with a survey conducted on MSME actors in Morowali Regency, Central Sulawesi. The respondents in this study are MSME actors based on three generations, namely MSME actors born from 1946-1964 (Baby Boomers), MSME actors born from 1981-1996 (Millennials), and MSME actors born from 1997-2012 (Generation Z), using purposive sampling method with the sampling technique according to Roscoe, amounting to 100 samples of MSME actors in Morowali Regency. Data analysis was conducted using Structural Equation Modeling with the statistical tool SmartPLS. The results of the study show that risk perception has a negative influence on the use of e-wallets by MSME business actors in Morowali Regency, Central Sulawesi, while digital financial literacy on the use of e-wallets has a positive influence, but digital financial literacy is not able to strengthen or weaken risk perception of e-wallet use, so digital financial literacy cannot moderate the two relationships. Keywords: Digital Financial Literacy, Risk Perception, E-Wallet Share Link | Plain Format | Corresponding Author (Ayu Amalia Husen)

39	Financial Management and Banking	ABS-39
Cashless Society and Self-Control: A Behavioral Study of Students^ Financial Management Zahwa Amelia Putri1, Ihsan Catur Pramono2, Ariawan Febrianto3, Alfa Joshua Stevanus Kawani4, Muhammad Yunus Kasim5, Fera6 Department of Management, Faculty of Economics and Business, Tadulako University Abstract The advancement of financial technology has accelerated the transition to a cashless society, especially among university students as a digitally native generation that is adaptive to electronic payment systems. This phenomenon provides ease of transaction, time efficiency, and automatic financial recording, but poses the risk of consumptive behaviour due to ease of access, digital promotions, and low psychological barriers to making payments. This study aims to analyse the influence of a cashless society on students^ financial self-control through a simple Systematic Literature Review (SLR) of 10 scientific articles published between 2023 and 2025. The results of the study show that the use of digital payment instruments can increase consumptive tendencies if not balanced with adequate self-control. Conversely, for students with good financial literacy and self-control, the cashless system supports financial management through expenditure monitoring and budget management. Therefore, the influence of the cashless society is dualistic, influenced by an individual^s capacity for self-control and financial literacy. These findings emphasise the importance of strengthening financial education and self-regulation skills for students so that the use of digital financial services contributes positively to their financial health. Keywords: Cashless Society, Self-Control, E-Wallet, Student Financial Behaviour, SLR. Share Link | Plain Format | Corresponding Author (Zahwa Amelia Putri)

40	Financial Management and Banking	ABS-55
The Effect of BI Rate and Financial Literacy on the Performance of SMEs in Palu City Nabila Aura^Lia1*, Uswatun Hasana2*, Pricylia Chintya Dewi Buntuang3*, Mashuri H. Tahili4* Student of Public Administration Study Program, Faculty of Social and Political Sciences, Tadulako University Abstract The development of Micro, Small, and Medium Enterprises (SMEs) plays an important role in driving regional economic growth, including in the city of Palu. However, fluctuations in the Bank Indonesia benchmark interest rate (BI Rate) and low levels of financial literacy often affect the stability and performance of SMEs. Furthermore, the purpose of this article is to provide an empirical overview of the extent to which the BI Rate and financial literacy contribute to the improvement or decline in SMEs performance in the Palu City area. The research method used is a quantitative approach with a survey technique through the distribution of questionnaires to 70 SMEs respondents in Palu City. The data obtained was then analyzed using multiple linear regression to determine the relationship and influence between the independent variables BI Rate (X1) and financial literacy (X2) and the dependent variable SMEs performance (Y). The results of the study show that the BI Rate has a negative effect on SMEs performance, while financial literacy has a positive and significant effect. This means that when interest rates increase, SMEs performance tends to decline, while an increase in financial literacy can strengthen SMEs^ ability to manage their finances and improve their performance. Keywords: BI Rate, financial literacy, SMEs performance, SMEs actorsst Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Nabila AuraLia)

41	Financial Management and Banking	ABS-58
Influence Fear Of Missing Out (FOMO) And Emotional Bias Towards Stock Investment Intentions Among Generation Z (A Study Of Students Of The Bachelor Of Accounting Study Program At Tadulako University) Muhammad Zaidan, Sugianto, Abdul Kahar, Muhammad Ilham Pakawaru Accounting Department, Faculty of Economics and Business, Tadulako University, Jl. Soekarno Hatta Km. 9, Palu, Indonesia *mhmmdzidan31[at]gmail.com Abstract This study aims to analyze the influence of Fear of Missing Out (FOMO) and Emotional Bias on the stock investment intentions of undergraduate Accounting students at Tadulako University. Using a quantitative approach with an associative descriptive design, this study involved 213 students selected by purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that FOMO had a positive and significant effect on stock investment intentions (t = 2.38- p = 0.018). Similarly, emotional bias had a significant positive effect on stock investment intentions (t = 3.315- p = 0.001). Both factors together explained 22.8% of the variation in students^ stock investment intentions. These findings confirm the proposed hypothesis, namely that FOMO and emotional bias influence investment decisions even though students have good financial knowledge. The practical implication of this study^s results is the importance of financial education that focuses not only on theory, but also on managing psychological factors in investment decision-making. The main limitation of this study is the sample which is limited to one university, so it is recommended that further research involve a wider sample and consider other variables such as financial literacy or social influence. Keywords: FOMO, Emotional Bias, Stock Investment Intention, Generation Z, Financial Education Share Link | Plain Format | Corresponding Author (Muhammad Zaidan)

42	Financial Management and Banking	ABS-61
Blue Economy-Based MSME Financial Management Strategy in Palu City to Achieve Sustainable Business Deka Sagari Putri1, Virdita Maria Kumano2, Alsyah Putri Salindri Irsan3, Vitayanti Fattah4, Nini Andriani5 Tadulako University Abstract This study aims to analyze the financial management practices of Blue Economy-based Micro, Small, and Medium Enterprises (MSMEs) in the coastal area of Palu Bay and to identify factors influencing their financial effectiveness. It also seeks to formulate sustainable financial strategies that support the resilience of coastal businesses. The research employed a qualitative approach using a small-scale exploratory case study design. Data were collected through in depth interviews, observation, and documentation involving five MSME owners in Kampung Nelayan (Kamnel) between October and November 2025. The findings reveal that most MSME owners have not yet implemented a structured financial recording system and tend to mix personal and business finances. Key challenges in financial management include low financial literacy, short-term business orientation, and limited training and support from government institutions. Nevertheless, some business owners have begun adopting financial technology tools such as QRIS and Dana for daily transactions, indicating an initial step toward digital financial transformation. From an environmental perspective, MSME owners show emerging awareness of coastal cleanliness but have not yet integrated environmental conservation principles into their business practices. This study concludes that the sustainability of the Blue Economy in coastal communities requires strengthened financial literacy, optimized fintech utilization, and enhanced environmental awareness. Collaborative efforts among the government, educational institutions, and local communities are essential to develop resilient, adaptive, and sustainable coastal MSMEs. Keywords: MSMEs, blue economy, financial management, financial literacy, sustainability Share Link | Plain Format | Corresponding Author (Deka Sagari Putri)

43	Financial Management and Banking	ABS-66
Analysis of Regional Financial Performance in Regional Financial And Asset Management Agency of Tojo Una-Una District Sri Intan Usman(1*), Sitti Aminah Hamzah Karim(1) , Fatlina Zainuddin(1), Abdul Azis. R(1) Tadulako University Abstract This study aims to analyze and evaluate the regional financial performance of the Tojo Una-Una Regency Regional Financial and Asset Management Agency. The method used is quantitative, with a descriptive quantitative approach. The data types and sources used in this study are secondary data. The secondary data in this study are in the form of Notes to the Financial Statements for the 2023-2024 Fiscal Year. The analytical method used is Regional Financial Ratio Analysis. The results of this study indicate that the decentralization ratio from 2023-2024 is classified as very lacking on an interval scale of <10.00%, the financial independence ratio shows that in 2023-2024 it has a ratio value of 9.76% to 6.71% financial independence is still in the very low category, the effectiveness ratio shows that it is in the very effective category with a nominal PAD budget of Rp. 74,329,306,220.00 and PAD realization of Rp. 85,381,839,597.65, the efficiency ratio shows that it is in the less efficient category with a percentage of 96.48% to 95.79% in managing the realization of expenditure against the specified expenditure budget, the harmony ratio shows that it is still prioritized for operational expenditure needs so that the capital expenditure ratio is relatively small. In particular, regional governments should pay more attention to and improve the financial performance of the BPKAD because they see that several existing ratios are still very lacking, very low, inefficient, very effective and relatively small. Keywords: Financial Performance, Fiscal Decentralization, Fiscal Independence, Effectiveness, Efficiency Share Link | Plain Format | Corresponding Author (SRI INTAN USMAN)

44	Financial Management and Banking	ABS-75
Digital Payment System Literacy On Customer Satisfaction With Digital Financial Services Farhana Revalia Usman Adnan1,*Andini Siswoyo2, Erdiyansyah3, Muhammad. Afandi4, Moh. Royfandi5 tadulako university Abstract This study examines how digital payment system literacy affects customer satisfaction in digital financial services. The increased use of financial technology and the expansion of digital payment platforms such as digital wallets, mobile banking, and QRIS have changed consumer transaction behavior, highlighting the importance of literacy in ensuring satisfaction, trust, and confidence in digital transactions. A quantitative research design was used with a Likert scale questionnaire distributed to active users of digital financial services. The questionnaire was designed based on an established theoretical framework in digital literacy and customer satisfaction to ensure accurate and reliable measurement of variables. The sampling technique used in this study was purposive sampling, which was chosen because the study focused on specific respondents who met certain criteria, namely individuals aged 18 to 35 who actively used digital payment applications such as GoPay, OVO, DANA, ShopeePay, or mobile banking at least three times a week. The data was analyzed using simple regression analysis to test the direct and combined effects of digital payment literacy on customer satisfaction. Keywords: Digital Financial Literacy, Digital Payment Systems, Digital Financial Services, Customer Satisfacti. Share Link | Plain Format | Corresponding Author (farhana revalia usman adnan)

45	Financial Management and Banking	ABS-154
The Role of E-Commerce in Financial Transformation of Culinary MSMEs in Palu City, Indonesia Salsabila Farahdiba1,* Haerany Rahmah2,*Vitayanti Fattah4,* Nini Andriani5,* Management Study Program, Faculty of Economics and Business, Tadulako University Abstract ABSTRACT This study aims to analyze the role of e-commerce in supporting the financial transformation of culinary MSMEs in Palu City, Indonesia. Using a qualitative approach with an exploratory case study design, the research involved five culinary MSMEs: Aesthiccake, Depot Tawaeli Catering, Banana Candu, Nasi Kuning Cahaya Tolis, and Bakso Turlappae. Data were collected through semi-structured interviews, field observations, and documentation, then analyzed using thematic analysis based on the constant comparison principle. The results reveal that e-commerce serves as a catalyst for financial transformation by improving transaction efficiency, accelerating cash flow, and enhancing bookkeeping practices. Early adopters of e-commerce demonstrated more stable cash flow and better financial discipline, while recent adopters faced challenges related to digital literacy and the effective use of accounting features. Differences in adoption levels were influenced by experience, resource availability, and environmental support. Overall, e-commerce contributes to business resilience by expanding market reach and increasing financial accountability. However, limited digital training, high promotional costs, and varying levels of digital literacy remain significant challenges. This study highlights the importance of strengthening digital financial literacy and institutional support to ensure that MSME financial transformation is inclusive and sustainable. Keywords: E-commerce, Financial Transformation, MSMEs, Culinary Sector, Digital Literacy, Palu. Share Link | Plain Format | Corresponding Author (Haerany Rahmah)

46	Financial Management and Banking	ABS-160
THE INFLUENCE OF E-WALLET USAGE AND FINANCIAL LITERACY ON PERSONAL FINANCIAL BEHAVIOUR AMONG ACCOUNTING STUDENTS AT THE FACULTY OF ECONOMICS AND BUSINESS, TADULAKO UNIVERSITY Yusriyani Herawaty Kurnia (a*), Yuldi Mile(b), Abdul Kahar(b), Rahma Masdar (b), Andi Chairil Furqan (b) Accounting Department, Faculty of Economics and Business, Tadulako University Abstract This study analyzed how E-Wallet usage and financial literacy affect the financial behavior of accounting students at the Faculty of Economics and Business at Tadulako University. Using a quantitative approach, the authors examined the influence of E-Wallet usage and financial literacy (X) on personal financial behavior (Y) among 90 randomly selected participants. All questionnaires were valid and reliable. Both E-Wallet usage and financial literacy positively and significantly influenced students^ financial behavior. Financial literacy also had a significant effect, indicating that E-Wallet usage and strong financial understanding lead to more focused and prudent student financial behavior. Keywords: E-Wallet, Financial Literacy, Personal Financial Behavior, Accounting Students Share Link | Plain Format | Corresponding Author (Yusriyani Herawaty Kurnia)

47	Financial Management and Banking	ABS-164
The Influence of Overconfidence Bias, Disposition Effect, and Herding Behavior on Investment Decisions Bertha Silvia Sutejo, Liliana Inggrit Wijaya, and Francesco Totti Universitas Surabaya Abstract The increase in investors indicates that many people are more aware of investments and their returns. This study aims to examine the influence of behavioral biases such as overconfidence, disposition effect, and herding on investment decisions across all generations in Indonesia. The study used probability sampling techniques to determine the sample and distributed questionnaires to 223 respondents. The analysis technique used structural equations with Smart PLS. The results showed that behavioral biases such as overconfidence had a significant positive effect on investment decisions. Meanwhile, behavioral biases such as disposition effect had a significant negative effect on investment decisions. Meanwhile, behavioral biases such as herding had no effect on investment decisions. Keywords: Behavioral Bias, Overconfidence, Disposition Effect, Herding, Investment Decisions Share Link | Plain Format | Corresponding Author (Bertha Silvia Sutejo)

48	Financial Management and Banking	ABS-167
Digital Financial Transformation of MSMEs Producing Local Souvenirs in Palu Moh Havidz A Y Lamboka1,* Yehezkiel Praditama Pantjou2,* Alfito Deanova Hutajulu3,* Vitayanti Fattah4,* Nini Andriani5,* 1,2,3,4,5 Management Study Program, Faculty of Economics and Business, Tadulako University Abstract This study aims to analyze the digital financial transformation of micro, small, and medium enterprises (MSMEs) producing Palu local souvenirs and its relationship with tourism-based business sustainability. A qualitative approach with an exploratory case study design was employed to examine patterns of digital adoption and their implications for financial management among three MSMEs: Diana Oleh-oleh Palu, Sri Rejeki Palu, and Olahan Khas Palu. Data were collected through semi-structured interviews, field observations, and analyzed thematically using the constant comparison method. The findings reveal that digital platforms act as catalysts for financial transformation by improving transaction efficiency, accelerating cash flow, and enhancing financial record-keeping. The three enterprises demonstrate varying levels of digital maturity: Olahan Khas Palu is at the initiation stage, Diana Oleh-oleh Palu represents a pragmatic stage, and Sri Rejeki Palu has reached digital maturity through POS integration and professional digital marketing. Perceived usefulness and ease of use are the main drivers of technology adoption, consistent with the principles of the Technology Acceptance Model (TAM). Digital transformation strengthens financial resilience and expands market reach amid tourism fluctuations, although challenges persist in the form of limited digital literacy, online fraud risks, and lack of practical training. Conceptually, this study extends the understanding of digital financial transformation within tourism-based MSMEs and highlights the roles of digital maturity and financial literacy as foundations for sustainable local economic resilience in post-disaster regions. Keywords: Digital Financial Transformation, MSMEs, Digital Platforms, Financial Literacy, Digital Maturity, Business Sustainability, Tourism Share Link | Plain Format | Corresponding Author (Moh. Havidz A Lamboka)

49	Financial Management and Banking	ABS-180
THE EFFECT OF BUSINESS COMPETITION AND ACCESS TO CAPITAL ON THE PERFORMANCE OF MSMEs IN NORTH BUTON REGENCY Muhammad Rais R.* 1, Dwi Agustyawati2, Intan Sari3, Rembulan Sutrisno4 Faculty of Economics and Business, Muhammadiyah University of Buton Abstract This study aims to determine (1) the effect of business competition on MSME performance, (2) the effect of access to capital on MSME performance, (3) the effect of business competition and access to capital on MSME performance. The population in this study consisted of 154 MSMEs. The sampling technique used in this study was purposive sampling, so the sample in this study consisted of 97 MSMEs in North Buton Regency that met the criteria set by the author. The analysis method used in this study was multiple linear regression analysis. The results of this study show that: (1) Business competition has a positive and significant effect on MSME performance with a t-value greater than the table t-value (4.635 > 1.986) with a significance value of 0.000 < 0.05, (2) Access to capital has a positive and significant effect on MSME performance with a t-value greater than the table t-value (2.705 > 1.986) with a significance value of 0.001 < 0.05, (3) Business competition and access to capital have a positive and significant effect on MSME performance with an F-value greater than the F-table value (45.974 > 3.09) with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value is 0.494, which means that 49.4% of MSME performance can be explained by the variables of business competition and access to capital, while the rest is influenced by other variables that were not studied. Keywords: Business Competition, Access to Capital, MSME Performance Share Link | Plain Format | Corresponding Author (Muhammad Rais R. Muhammad Rais R.)

50	Financial Management and Banking	ABS-181
The Influence of Technological Knowledge and Digital Infrastructure on the Level of E-Wallet and QRIS Usage among MSMEs in Baubau City Nur Zarliani Uli1*, Rusdin2, Muh Azwar Anas.S Universitas Muhammadiyah Buton Abstract This study examines the influence of technological knowledge and digital infrastructure on the level of E-Wallet and QRIS usage among Micro, Small, and Medium Enterprises (MSMEs) in Baubau City. The rapid development of digital payment systems has created opportunities for MSMEs to improve transaction efficiency, yet adoption remains uneven due to varying levels of technological understanding and infrastructure readiness. Using a quantitative approach, data were collected through Likert-scale questionnaires distributed to MSME respondents. The analysis employs multiple linear regression to measure the partial and simultaneous effects of the independent variables. The results are expected to show that technological knowledge-such as the ability to operate digital applications-and digital infrastructure, including internet quality and device availability, significantly influence the use of digital payment systems. This study contributes theoretically to digital finance adoption research and provides practical insights for MSMEs, local governments, and digital service providers in enhancing payment digitization Keywords: Technological Knowledge, Digital Infrastructure, Digital Payment Adoption Share Link | Plain Format | Corresponding Author (Nur Zarliani Uli)

51	Financial Management and Banking	ABS-182
The Effect of Financial Literacy and Self Control on Personal Financial Management: A Study on 2021 Cohort Management Students at Universitas Muhammadiyah Buton Dwi Agustyawati1, Muhammad Rais.R2, Nur Zarliani Uli3, Wa Ode Destirama4 Universitas Muhammadiyah Buton Abstract This study aims to analyze the influence of financial literacy and self-control on the personal financial management of Management Study Program students of the 2021 cohort at Universitas Muhammadiyah Buton. This research employed a quantitative approach using primary data collected through a questionnaire. Data were obtained through field research, literature study, and a Likert-scale questionnaire. Multiple linear regression was used to examine the effect of financial literacy and self-control on personal financial management. The results show that both financial literacy (X1) and self-control (X2) have a positive and significant partial influence on personal financial management (Y). The t-test results indicate that financial literacy has a t-value of 3.334 and self-control has a t-value of 2.437, both exceeding the t-table value of 2.045, with significance levels of 0.002 and 0.021 respectively. Simultaneously, financial literacy and self control also demonstrate a positive and significant influence on personal financial management, as reflected in the F-test value of 25.789 with a significance level of 0.000. These findings indicate that financial literacy and self-control play an important role in shaping effective personal financial management. Keywords: Financial Literacy, Self Control, Personal Financial Management Share Link | Plain Format | Corresponding Author (Dwi Agustyawati)

52	Financial Management and Banking	ABS-183
The Relevance of Financial Theory in the Modern Era in the Banking Sector Suwedy1, Arnianti2, Ali Supriadi3, Alviani Ariska4 Palu Muhammadiyah University Abstract This study aims to re-analyze the relevance of classical and modern financial theories in the context of the current banking industry, evaluate the suitability of the theory with the digitalization phenomenon, and present a synthesis of the development of empirical literature related to the modern banking sector. The research method uses a narrative review approach with data sources in the form of reputable international journals, SINTA national journals, industry reports, and literature reviews from international institutions. The analysis is carried out through thematic analysis, comparative review, to map the development of concepts and empirical evidence that supports or rejects financial theory. The results show that classical theories such as Modigliani-Miller, CAPM, and the Efficient Market Hypothesis (EMH) still have relevance value, but are limited in explaining digital risk dynamics, managerial behavior, and new competition structures in the banking industry. Modern theories such as behavioral finance, asymmetric information, market microstructure, and financial innovation theory are better able to describe the phenomenon of digital banking, big data based credit scoring, cyber risk, and changes in banking business models. Empirical findings suggest a paradigm shift from traditional risk-based linear theory to data- and behavioral-based risk analysis models, including an increasing role of algorithms and machine learning in credit risk mitigation. This study recommends the need to integrate classical financial theory with technological and behavioral approaches in order to build a theoretical framework that is more adaptive to digital developments. In addition, the results of the study contribute to practitioners, regulators, and academics in understanding the direction of the evolution of financial theory and its implications for the stability of the modern banking system. Keywords: financial theory, banking, fintech, behavioral finance, asymmetric information. Share Link | Plain Format | Corresponding Author (Alviani Ariska)

53	Green and Digital Economy	ABS-17
ENVIRONMENTAL PERFORMANCE: THE CONTRIBUTION OF GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL AWARENESS OF MANUFACTURING MSME BUSINESS Farhan adam, abdul kahar, sugianto, mustamin. Mahasiswa ekonomi akuntansi, universitas tadulako Abstract This study aims to examine and test the components of Green Intellectual Capital on Environmental Performance by looking at the role of Business Owners^ Environmental Awareness in Moderating this relationship in MSMEs located in disaster affected areas of Palu, Sigi and Donggala (PASIGALA18). A quantitative research method was applied by distributing questionnaires to 60 business owners in the manufacturing MSME sector in the PASIGALA18 area and applying Moderated Regression Analysis using SPSS 27. The research findings reveal that the Green Intellectual Capital component contributes to Environmental Performance in the form of Green Human Capital (&#946-1 = 0.604, p- value <0.001)- Green Structural Capital (&#946-2 = 0.252, p-value 0.012)- and Green Relational Capital (&#946-3 = 0.411, p- value 0.001). Meanwhile, Environmental Awareness shows a high explanatory power of the model. The role of environmental awareness strengthens all contributions of the Green Intellectual Capital component to the Environmental Performance of MSME actors. The findings indicate that investment in green knowledge, systems, and networks supported by increased business owner awareness significantly improves the environmental performance of MSMEs. The research has implications for local government policy recommendations to improve training programs for MSME actors to integrate Green Intellectual Capital and strengthen environmental awareness in achieving sustainable environmentally friendly production practices. Keywords: Environmental Awareness, Environmental Performance, Green Intellectual Capital, MSMEs Manufacturing, PASIGALA18 Share Link | Plain Format | Corresponding Author (Farhan Adam)

54	Human Resource Management and Employment Economics	ABS-10
The Role of Talent Management in Mediating the Influence of Innovation and Dynamic Capabilities on the Performance of Cultural Economic Actors in the Palu Valley Mohammad Ega Nugraha, Bakri Hasanuddin, Yoberth Kornelius, Harnida Wahyuni Adda Tadulako University Abstract This study aims to analyze the role of talent management as a mediating variable in the influence of innovation and dynamic capabilities on the performance of cultural economic actors in the Palu Valley. The background of this study is based on the phenomenon of low cultural economic performance in Central Sulawesi, as reflected in the decline in the Cultural Development Index (CDI), particularly in the cultural economic dimension, which has not been able to optimally utilize the potential of local arts and wisdom. This study uses a quantitative approach with cultural economic actors who are members of arts and cultural communities in the Palu Valley region, including Palu City, Donggala Regency, and Sigi Regency. Data collection was conducted through questionnaires. The results of this study are expected to show that innovation and dynamic capabilities have a positive effect on the performance of cultural economic actors, both directly and indirectly through talent management. Effective talent management is believed to strengthen the ability of cultural actors to manage creative potential, adapt to environmental changes, and increase the competitiveness of the local wisdom-based economy. Theoretically, this study contributes to the development of culture-based human resource management literature, while practically it can serve as a basis for formulating policies to strengthen the cultural economy sector in the Palu Valley in a sustainable manner. Translated with DeepL.com (free version) Keywords: Talent management, innovation, dynamic capabilities, performance Share Link | Plain Format | Corresponding Author (Mohammad Ega Nugraha)

55	Human Resource Management and Employment Economics	ABS-12
TRANSFORMATION OF ECONOMIC STRUCTURE AND SUPERIOR SECTORS IN BANGGAI REGENCY PERIOED 2020-2024 Wega Wijaya Artha Sentosa,Rita Yunus Economics & Development Study Program Abstract This study analyzes the transformation of the economic structure and leading sectors in Banggai Regency for the 2020-2024 period in response to post-pandemic development dynamics. The objective of this study is to identify the direction of economic structural change and sectors with comparative advantages and significant contributions to regional growth. The method used is a descriptive quantitative approach with analysis of secondary data obtained from the Central Statistics Agency (BPS) of Banggai Regency and the Central Sulawesi Provincial Statistics Agency (BPS). Three main analytical tools are used: Location Quotient (LQ) to identify base sectors, Shift Share Analysis (SSA) to assess sectoral performance and competitiveness, and the Growth Ratio Model (GRM) to analyze sectoral growth dynamics over time. The results show an economic shift from the primary sector to the industrial and service sectors, with agriculture, mining, transportation, financial services, and real estate as the main base sectors. Meanwhile, the manufacturing and trade sectors have long-term growth potential. In conclusion, Banggai^s economic transformation is leading to economic diversification and modernization, which requires policies to strengthen value-added sectors and increase regional competitiveness. Keywords: Economic transformation, economic structure, leading sectors, growth ratio model. Share Link | Plain Format | Corresponding Author (WEGA WIJAYA ARTHA SENTOSA)

56	Human Resource Management and Employment Economics	ABS-37
Patient Satisfaction At The Technical Implementation Unit Of Watusongu Community Health Center, Ulubongka District Tojo Una-Una Regency Mohamad Ali Salewan, Lindanur Sipatu, Rosida P. Adam, Wisra Matalatta Universitas Tadulako Abstract This study aims to analyze the level of patient satisfaction at the Watussangu Health Center, Ulubongka District, Tojo Una-Una Regency. The approach used is qualitative with a case study design and a constructivist paradigm to explore the patient experience in depth. The subjects of the study include patients who come for treatment to the Watusongu Health Center as key informants. Data were collected through observation, in-depth interviews, and document studies, with researchers as the main instruments. Data analysis is carried out through the stages of data collection, condensation, data presentation, and conclusion drawing and verification. The validity of the data was tested using source and time triangulation. The results of the study show that medical and non-medical personnel generally provide friendly, polite, and professional services. Patients feel appreciated and comfortable while receiving services, and assess the communication of health workers to be quite clear and fair. However, several complaints were found related to the length of waiting time, the limitation of health workers, and the availability of drugs and medical equipment. Administrative procedures are also considered less efficient. Nevertheless, the counseling and health information provided are considered effective and easy to understand. Overall, the quality of service at the Watusongu Health Center is classified as good in terms of hospitality, fairness, and communication, but it needs to be improved in the efficiency of services, facilities, and administrative systems. Keywords: Health Service Quality, Patient Satisfaction. Share Link | Plain Format | Corresponding Author (Mohamad Ali Salewan)

57	Human Resource Management and Employment Economics	ABS-49
The Influence of Work Environment and Work Discipline on Employee Performance at the Tojo Una-Una District Manpower and Transmigration Office Sri Yunita R. Yasin (1*), Lindanur Sipatu (1), Andi Indriani Ibrahim (1), Sitti Aminah Hamzah Karim (1) Tadulako University Abstract The selection of this topic is based on the importance of improving employee performance in government institutions through the factors of work environment and work discipline. The purpose of this study is to determine the influence of the work environment and work discipline on employee performance at the Department of Manpower and Transmigration of Tojo Una-Una Regency. This study employs a quantitative research method with a descriptive causal approach. The population consists of all 55 employees, with the sample taken using a saturated sampling technique. Data were collected through questionnaires, and the analysis techniques used include classical assumption tests, multiple linear regression, and hypothesis testing both partially and simultaneously. The results show that, partially, work discipline has a significant effect on employee performance (t-count 6.042 > t-table 2.006 & significance 0.00 < 0.05), while the work environment does not have a significant effect (t-count 0.866 < t-table 2.006 & significance 0.39 > 0.05). Simultaneously, both variables have a positive and significant effect on employee performance (F-count 32.810 > F-table 3.176 & significance 0.00 < 0.05). These findings indicate that work discipline plays a more dominant role than the work environment in improving employee performance. Therefore, the Department of Manpower and Transmigration of Tojo Una-Una Regency needs to strengthen employee discipline to support more optimal performance. Keywords: Work Environments- Work Discipline- employee performance Share Link | Plain Format | Corresponding Author (Sri Yunita R. Yasin)

58	Human Resource Management and Employment Economics	ABS-50
The Influence of Employee Perfomance and Loyalty on Job Promotion at the Office of the Departement of Education, Youth, and Sport of Tojo Una-Una Regency Muslimah S. (1*) Lindanur Sipatu (1), Andi Indriani Ibrahim (1), Sitti Aminah Hamzah Karim (1) Tadulako University Abstract This research was conducted to understand the factors influencing job promotion among employees at the Department of Education, Youth, and Sports of Tojo Una-Una Regency. Job promotion is an essential aspect of human resource development within government institutions. The purpose of this study is to determine the effect of job performance and employee loyalty on job promotion at the Department of Education, Youth, and Sports of Tojo Una-Una Regency.This study uses a quantitative research method with a descriptive-causal approach. The population consists of 65 employees, and the sampling technique used is a saturated sample. Data were collected through questionnaires and analyzed using classical assumption tests, descriptive analysis, multiple linear regression, and hypothesis testing.The results show that the calculated F value is 16.630 with a significance level of 0.000, indicating that job performance and employee loyalty simultaneously influence job promotion. The t-test results show that job performance has a calculated t value of 4.977 with a significance level of 0.000, meaning it has a positive and significant effect on job promotion. Meanwhile, employee loyalty has a calculated t value of -1.696 with a significance level of 0.095, indicating that it does not have a positive and significant effect on job promotion. In conclusion, job performance has a positive and significant effect, while employee loyalty does not have a positive and significant effect on job promotion at the Department of Education, Youth, and Sports of Tojo Una-Una Regency. It is suggested that the department should make job performance the main indicator in the promotion process and implement a transparent and objective performance evaluation system. Future researchers are encouraged to include other factors that may affect job promotion to provide a broader understanding of the variables influencing promotion decisions. Keywords: Job Performance- Employee Loyalty- Job Promotion Share Link | Plain Format | Corresponding Author (Muslimah S.)

59	Human Resource Management and Employment Economics	ABS-51
The Influence Of Non-Financial Compensation And Work Motivation On Employee Performance At The Regional Civil Service And Human Resources Development Agency Of Tojo Una-Una Fitri S Lawado (1*), Lindanur Sipatu (1), Andi Indriani Ibrahim (1), Sitti Aminah Hamzah Karim (1) Tadulako University Abstract This research topic was chosen because it plays an important role in increasing employee enthusiasm and productivity. The purpose of this study is to determine the effect of non-financial compensation and work motivation on employee performance at the Regional Civil Service and Human Resources Development Agency (BKPSDM) of Tojo Una-Una Regency. The type of research used is quantitative, with a population consisting of all 56 employees at BKPSDM Tojo Una-Una. The sampling technique used is saturated sampling, and the data analysis methods applied are descriptive analysis, multiple linear regression analysis, and hypothesis testing. Based on the results of the F-test, the calculated F value is 68.225 with a significance level of 0.000, indicating that non-financial compensation and work motivation simultaneously have a significant effect on employee performance. Based on the results of the t-test, the calculated t value of 5.976 with a significance level of 0.000 shows that non-financial compensation has a positive and significant effect on employee performance. Furthermore, the t value of 6.697 with a significance level of 0.000 shows that work motivation also has a positive and significant effect on employee performance. The conclusion of this study is that the variables of non-financial compensation and work motivation have a significant influence on employee performance at the Regional Civil Service and Human Resources Development Agency of Tojo Una-Una Regency. Suggestion: For the Regional Civil Service and Human Resources Development Agency (BKPSDM) of Tojo Una-Una Regency, it is recommended to continuously enhance the provision of non-financial compensation, such as giving awards and recognition for employee achievements. The agency is also expected to pay greater attention to employee work motivation by providing moral support. Keywords: Non-Financial Compensation- Work Motivation- Employee Performance Share Link | Plain Format | Corresponding Author (Fitri S Lawado)

60	Human Resource Management and Employment Economics	ABS-54
Women in leadership : A systematic literature review of Barriers, Enablers, and Organizational Impact Ukhtiya Dhammay Riqintha, Yoberth Kornelius Tadulako University Abstract Abstract Gender inequality still remain unsolved, making the women leadership and equal responsibility still having its restrictment towards its quality, making people oversaw the barriers, enablers, and organizational impact towards the women leadership. This study share the purpose of giving thorough answers about women in leadership, the barriers, enablers, and the organizational of what women in leadership did. Using qualitative approach by Systematic Literature Review (SLR), minimalizing range from year 2021 to 2025. This study reviewed all available and relevant studies about women in leadership, barriers, enablers, and its organizational impact. This analysis are expected to identify the women in leadership, barriers, enablers, and organizational impact within. The expected findings will contribute significantly to academic literature and serve as practical guidance for women and society to understand about women leadership. Keywords: Women leadership, leadership barriers, leadership enablers, leadership organizational impact Share Link | Plain Format | Corresponding Author (Ukhtiya Dhammay Riqintha)

Page 2 (data 31 to 60 of 126) | Displayed ini 30 data/page
<< PREV 1 2 3 4 5 NEXT >>

Powered By Konfrenzi Ultimate 1.832M-Build9 © 2007-2026 All Rights Reserved