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91	Human Resource Management and Employment Economics	ABS-103
Agile Resource Management: A Systematic Review of Flexibility and Adaptability in Modern Organizationsubmit This Sample Abstract Mohammad Riski, Yoberth Kornelius Tadulako University Abstract This study aims to analyze how flexibility and adaptability play a role in improving the resilience of modern organizations in facing rapid and uncertain environmental changes. These two concepts are understood as the ability of organizations to adjust their strategies, structures, work processes, as well as internal mindsets and cultures in order to remain relevant amid business dynamics. This study uses a qualitative method through a Systematic Literature Review (SLR) approach, which allows researchers to map and examine various scientific findings in a structured manner. Through SLR, this study filters and analyzes relevant literature to see how flexibility and adaptability are developed, applied, and understood in various organizational contexts. The results of the analysis are expected to provide a comprehensive picture of how these two capabilities complement each other in supporting organizational sustainability. Flexibility helps organizations adjust their internal systems and strategies, while adaptability helps drive organizations to respond to new opportunities and challenges quickly and effectively. The expected findings of this study are the roles of flexibility and adaptability in modern organizations and a comprehensive overview of how these capabilities form an important foundation in creating responsive, innovative, and sustainable organizations or companies in the long term. Keywords: Flexibility, Adaptability, Organizations, Sustainnability Share Link | Plain Format | Corresponding Author (Mohammad Riski)

92	Human Resource Management and Employment Economics	ABS-185
INTEGRATING LOCAL CULTURE AND GREEN HUMAN RESOURCE MANAGEMENT TO STRENGTHEN SUSTAINABLE BLUE ECONOMY PRACTICES IN SMALL ISLAND TOURISM OF INDONESIA Abdul Rahman, Rukhayati, Haris Abdul Kadir, Awaludin, Amelia Maharani, Nurfadilah Palu Muhammadiyah University Abstract This study aims to analyse the strategic role of human resource management (HRM) in supporting the implementation of the Sustainable Blue Economy in the tourism sector in the Indonesian archipelago. The main focus of this study is how Green Human Resource Management (GHRM) practices, local cultural factors, sustainable leadership, and workforce capacity building can improve the effectiveness of blue economy implementation oriented towards economic, social, and environmental balance. This study uses a qualitative approach with a literature review method, which examines 20 reputable international and national indexed scientific publications relevant to the topics of HRM, sustainable tourism, and the blue economy. The analysis was conducted using content analysis techniques, highlighting key themes such as green recruitment, environment-based training, participatory leadership, and local community empowerment. The results of the study indicate that the integration of HRM within the blue economy framework plays an important role in creating sustainable tourism in small island regions. The implementation of HRM has been proven to increase the ecological awareness of workers, strengthen the social responsibility of organisations, and improve the economic efficiency of the tourism sector without compromising marine environmental sustainability. In addition, local culture and sustainable leadership have been proven to strengthen social legitimacy, create green innovation, and increase community involvement in ecosystem-based tourism management. The most relevant HRM strategy for island tourism destinations is one that combines the principles of green HRM, sustainable leadership, and community-based empowerment. The implications of this study emphasise the importance of cross-sector collaboration between the government, the tourism industry, and local communities in building sustainability-oriented human resource capacity. Theoretically, this research expands the understanding of the relationship between HRM and the blue economy in the context of tourism, while practically, the results can serve as a policy reference for the development of highly competitive and environmentally friendly island tourism destinations. Keywords: Human resource management, Green HRM, Blue economy, Sustainable tourism, Small islands. Share Link | Plain Format | Corresponding Author (Amelia Maharani)

93	Information Systems and Digitalization	ABS-40
DETERMINANTS OF USER SATISFACTION WITH LOCAL GOVERNMENT INFORMATION SYSTEMS Ayu Pratiwi1*, Nina Yusnita Yamin1, Andi Mattulada1, Femilia Zahra1 1Accounting Department, Faculty of Economics and Business, Tadulako University *Corresponding author. Email:ayup1511[at]gmail.com Abstract The development of information technology has encouraged the government to transform digitally, one of which is through the use of the Regional Government Information System (SIPD) which aims to support the effectiveness and transparency of regional financial management. This study aims to analyze the factors that influence user satisfaction with SIPD in Regional Apparatus Organizations (OPD) in Palu City using the End User Computing Satisfaction (EUCS) approach, which covers five main dimensions, namely Content, Accuracy, Format, Ease of Use, and Timeliness. Using quantitative methods, this study conducted a survey through questionnaires to 229 financial managers from 41 Regional Apparatus Organizations (OPD) in Palu City. The results showed that simultaneously, Content, Accuracy, Format, Ease of Use, and Timeliness had a significant effect on User Satisfaction. Partially, Accuracy, Ease of Use, and Timeliness significantly affect User Satisfaction. Meanwhile, Content and Format do not significantly affect User Satisfaction. These findings indicate that users prioritize accuracy, ease of use, and speed of the system in displaying information. The results of this study provide considerations for the Palu City Government in its efforts to develop SIPD to place more emphasis on improving data quality, navigation, and system processing speed in order to optimally encourage user satisfaction. Keywords: SIPD, User Satisfaction, End User Computing Satisfaction (EUCS), Regional Finance, Data Quality Share Link | Plain Format | Corresponding Author (Ayu Pratiwi)

94	Information Systems and Digitalization	ABS-59
The Influence of Digital Leadership and Public Service Innovation on Civil Servant Performance in the Era of Digital Transformation Monica Alexandria Ndede1,* Rahmat Hidayat2*, Pricylia Chyntia Dewi Buntuang 3* 1 Public Administration, Faculty of Social and Political Sciences, Tadulako university 2 Public Administration, Faculty of Social and Political Sciences, Tadulako university 3 Management Department, Faculty of Economics and Business, Tadulako university Abstract This study aims to analyze the influence of digital leadership and public service innovation on the performance of civil servants in the era of digital government transformation. This study uses a quantitative approach by distributing questionnaires to employees of the North Morowali District Health Office. The variables studied include digital leadership, public service innovation, and employee performance. Respondents were selected through purposive sampling, which focused on Health Office employees in the North Morowali area who had undergone the Digital Government Transformation process.The data collection results show that digital leadership (X1) plays an important role in encouraging technology adaptation and collaboration in the work environment. In addition, public service innovation (X2) also contributes to improving the effectiveness and quality of employee performance (Y). Overall, this study confirms that the implementation of visionary and innovative digital leadership can strengthen the performance of civil servants amid the government^s digital transformation process. Keywords: digital leadership, public service innovation, employee performance, digital transformation Share Link | Plain Format | Corresponding Author (Monica Alexandria Ndede)

95	Information Systems and Digitalization	ABS-62
Artifial inteligence adoption and management technology practices:A systematic Literature Review Laurensya Fransiska Enjeline Tanhardjo , yobert kornelius Tadulako university Abstract The devolopment of artificial intelligence(AI) is draving organization to not only adopt new technologies, but also reimagine technology management practices that underpin bussines oparation and strategies. however, empiricial studies that discucc the mutual relationship between ai adoption and technology management are still fragmented in two separate research streams. this study aims to map, synthesize, and analyze the relationship between the two through the Systematic Literature Review(SLR) approach to thirty empricial articles published in the 2022-2025 range. the results of SLR show that the succes of AI adoption is not only determined by technical factors and user acceptance, but is also strongly influenced by the effectiveness of technology management practices, including infrastructure readiness, human resource digital competence, data governance, and organizational strategy aligtment. on the contratry, the application of AI has helped reformulate the orientation and function of algorithmic capabilites, ethical risks, and data-driven decision-making. this study makes a theoritical contribution by affirming the existence of a reciprocal relationship between AI and technology management and opening up space for the devolopment of an intregated conceptual framework that explains the dynamics of the two in the context of organizational transformation in the digital era Keywords: Artificial intellingence, Management technology, human reseource digital, technology Share Link | Plain Format | Corresponding Author (Laurensya fransiska enjeline tanhardjo)

96	Information Systems and Digitalization	ABS-63
VILLAGE FUND CORRUPTION FROM THE PERSPECTIVE OF CENTRAL SULAWESI NETIZENS: A NETNOGRAPHY STUDY ON SOCIAL MEDIA AND ONLINE FORUMS Moh. Rizky Ramadhan Putra, Muh. Faizurrahman Algifari, Nuraini Mulyadi, Jamaluddin, Ernawaty Usman, Ridwan Universitas Tadulako Abstract This study aims to understand how netizens in Central Sulawesi interpret and respond to the phenomenon of village fund corruption through digital interactions on social media and online forums. Using netnography, this study explores comments, posts, and online conversations discussing the issue of village fund misuse on various digital platforms, such as Facebook, Instagram, and local community forums. Data was collected over a period of one month through online lurking by searching for keywords such as ^village fund corruption,^ ^village head arrested,^ and ^village development budget.^ The results show that digital space has become a new arena for the public to express their opinions, social criticism, and moral control over village administration. Netizens in Central Sulawesi not only express anger and cynicism towards corrupt village officials, but also develop unique forms of expression such as humor, sarcasm, and moral satire as a collective means of voicing social protest. The discourse that emerged shows that social media and online forums function as spaces for participatory social control, where the community monitors the performance of village government officials and demands transparency and accountability in the management of public funds. This study confirms that village fund corruption is a multidimensional social phenomenon, not merely a violation of the law, but also a reflection of weak oversight structures and declining public trust in local institutions. Thus, digital participation by the community has great potential to strengthen clean, open, and responsive village governance in the digital age. Keywords: village fund corruption, netnography, digital public opinion, social media, online forums Share Link | Plain Format | Corresponding Author (Moh Rizky Ramadhan Putra)

97	Information Systems and Digitalization	ABS-95
Optimizing Organizational Resources in the Digital Era: A Systematic Review of Resource-Based View Applications Benly Reskian Tawurisi, Pricylia Chintya Dewi Buntuang Tadulako University Abstract The development of digital technology in recent years has transformed the way organizations operate, innovate, and create value. This transformation is not only related to the adoption of new technologies but also to how organizations manage and optimize internal resources to enhance efficiency, innovation, and competitiveness. This study aims to identify strategies for optimizing organizational resources in the digital era using the Resource-Based View (RBV) approach. Through a Systematic Literature Review (SLR) of publications from 2020-2025, the study examines findings related to digitalization, human resource management, digital capabilities, and organizational innovation. The synthesis results indicate that digital technology strengthens organizational capabilities in knowledge management, enhances collaboration, and accelerates decision-making. In addition, an adaptive organizational culture, employees^ digital competencies, and innovative capabilities are key factors in maximizing resource potential. These findings affirm that RBV remains a relevant framework for understanding how organizations build dynamic capabilities and sustain competitive advantage amid the rapid pace of digital transformation. Keywords: Organizational resources in the digital era, Resource-Based View (RBV), Human resource optimization, Digital capabilities. Share Link | Plain Format | Corresponding Author (Benly Reskian Tawurisi)

98	Information Systems and Digitalization	ABS-106
The Impact of Digital Technology and Product Innovation on the Competitiveness of MSMEs in the Digital Economy Era Ni Komang Wiantri, Inggrid Anleani Putri, Erdiyansyah, Nasrullah, Munari Administrasi Publik,Fakultas Ilmu Sosial Dan Ilmu Politik,Universitas Tadulako Abstract ABSTRACT This study examines how digital technologyand product innovation affect the competitiveness of MSMEs in the digital economy era.A quantitative research designwas used with a Likert scale questionnaire distributed toMSME entrepreneurs. The digital technology variable (X1) was measured through two dimensions: Perceived Ease of Use (ease of using technology) and Attitude TowardUsing (positive attitude toward technology), with indicators such as the ability touse technology without difficulty and satisfaction when using it. The product innovation variable(X2) includes technical innovation. The MSME competitiveness variable (Y) is measured through three main dimensions: competitive pricing (appropriate quality and affordability), product quality(durability and attractive appearance), and consumer loyalty (repeat purchasesand recommendations). The combination of these two variables is able to explain most of thevariation in MSME competitiveness. The questionnaire was developed based on a predetermined theoretical framework to ensure accurate measurement of the variables. Respondents were selected throughpurposive sampling with a focus on MSME entrepreneurs todetermine the competitiveness of MSMEs in the researcher^s vicinity. The variables weredigital technology (X1) and product innovation(X2) on the competitiveness of MSMEs (Y). Keywords: : Digital Technology, Product Innovation, Competitiveness, UMKM Share Link | Plain Format | Corresponding Author (Ni Komang Wiantri)

99	Information Systems and Digitalization	ABS-111
The Impact of Digital Technology Usage and Innovative Creativity on the Sustainability of SMEs Felicia Tripena Kubi1,* Nur Alini2,* Pricylia Chyntia Dewi Buntuang3* Mashuri H.Tahili 1 Public Administration Study Program, Faculty of Social and Political Sciences,Tadulako University 1 2 Public Administration Study Program, Faculty of Social and Political Sciences,Tadulako University 2 3 Management Department, Faculty of Economics and Business, Tadulako university 3 4 Public Administration Study Program, Faculty of Social and Political Sciences,Tadulako University 4 *Corresponding author. Email: feliciakubi49[at]gmail.com Abstract This study aims to analyze the impact of digital technology (X1) and innovative creativity (X2) on the sustainability of small and medium enterprises (SMEs) (Y). Digital technology is considered to play an important role in improving operational efficiency, expanding market reach, and strengthening business competitiveness. Meanwhile, innovative creativity is a key factor in creating added value for products and adapting to the ever-changing market dynamics. The research method used involves a quantitative approach using questionnaires for data collection with a Likert scale. Respondents were selected through purposive sampling, focusing on SMEs players in Palu City. Multiple linear regression analysis data were analyzed using SPSS. Keywords: digital technology, innovative creativity, Sustainability SMEs, competitiveness Share Link | Plain Format | Corresponding Author (Felicia Tripena Kubi)

100	Information Systems and Digitalization	ABS-159
Optimizing the Performance of MSMEs in Ambesia Selatan Village through the Implementation of a Renewable Energy-Based Fish Catch and Marketing Information System (SITANPAS) Amirul Afif Fatihah (a*), Muhammad Din (b), Yuli Asmi Rahman (c) a) Accounting Department, Faculty of Economics and Business, Tadulako University *amirulafif100[at]gmail.com b) Accounting Department, Faculty of Economics and Business, Tadulako University c) Electrical Department, Faculty of Engineering, Tadulako University Abstract This study aims to optimize the performance of Micro, Small, and Medium Enterprises (MSMEs) in South Ambesia Village through the implementation of the Integrated Marketing and Production Management System (SITANPAS) based on renewable energy. The method used in this study includes field surveys, in-depth interviews, and focus group discussions with MSME actors. The results of the study found that the utilization of renewable energy, particularly Solar Power Plants (PLTS), reduces operational costs and increases production efficiency. In addition, SITANPAS supports integrated business management, especially in digital marketing and production control. This study also found several challenges faced by MSMEs, including limited energy access, low productivity, and suboptimal marketing strategies. Overall, the application of SITANPAS based on renewable energy is proven effective in improving productivity, expanding market reach, and encouraging economic independence and sustainability of MSMEs in South Ambesia Village. Keywords: MSMEs- SITANPAS- Renewable Energy- Digital Marketing- South Ambesia Share Link | Plain Format | Corresponding Author (Amirul Afif Fatihah)

101	Marketing and Digital Marketing	ABS-2
PERCEIVED VALUE AND TRUST ON PURCHASE INTENTION 0F CONSUMER SHOPEE LIVE IN INDONESIA Abram Yegar Sahaduta, Christina Rahardja ,* Indarini School of Business and Innovation Management Faculty of Busniess and Economics University of Surabaya Abstract The purpose of this study is to examine the influence of perceived value and trust on Purchase Intention of consumer Shopee Live in Indonesia. This research adopts a quantitative approach by distributing online questionnaires to 200 respondents who are users of Shopee Live Indonesia. The data were analyzed using AMOS 26 software. The results show that Utilitarian Value, Social Value, Trust in Product, and Trust in Platform have a positive influence on Purchase Intention. Meanwhile, Hedonic Value does not have a significant effect on Purchase Intention. These findings indicate that functional, social, and trust-related aspects play a crucial role in driving consumers^ Purchase Intentions on live commerce platforms. Therefore, businesses are advised to emphasize practical benefits and strengthen consumer trust in both the product and the platform. This study is expected to contribute theoretically to the development of consumer behavior literature and serve as a strategic reference for interactive digital marketing. Keywords: Perceived Value, Consumer Trust, Consumer Buying Intention, Live streaming Share Link | Plain Format | Corresponding Author (CHRISTINA RAHARDJA)

102	Marketing and Digital Marketing	ABS-3
Shaping Purchase Intentions through Social Media Marketing Activities (SMMA) and Brand Attributes in Batik Products Auryn Adiwinata, Dudi Anandya, Indarini, Ira Arianti Management Department, Faculty of Business and Economics, University of Surabaya Abstract Batik is a handcrafted product and an intangible cultural heritage of Indonesia that has gained global recognition and is highly sought after internationally. Initially, batik was exclusively worn within the royal court as attire for kings and their families. Over time, however, batik began to be produced by the wider community and became popular as everyday clothing. With the advancement of technology, batik business owners need to consider suitable strategies to enhance consumers^ purchase intention. Many batik entrepreneurs utilize social media as a platform for marketing activities. This study aims to analyze the effectiveness of social media marketing activities related to batik products on consumer purchase intention through brand awareness, brand image, and brand equity. Data collected from 205 respondents revealed variables that influence consumer purchase intention using SEM (Structural Equation Modeling). The researcher processed the data using SPSS Statistics 27 and Amos Graphics. The results were analyzed using measurement models and structural models. This study provides insights into marketing strategies through social media. Keywords: Social media marketing activities, brand awareness, brand image, consumer^s purchase intention Share Link | Plain Format | Corresponding Author (Dudi Anandya)

103	Marketing and Digital Marketing	ABS-7
TikTok Shop: How Social Commerce Shapes Purchase Decisions Agung Winoto, Mahfud Supu, Megar Dept Of Management, Tadulako University Abstract This study aims to analyze the influence of social commerce elements, such as social interaction, transaction convenience, creative content, user-generated content (UGC), and live shopping, on consumer purchase decisions on the TikTok Shop platform in Indonesia. Using a quantitative approach with an explanatory research design, this study involved respondents who had made purchases within the last six months. Regression analysis indicates that four main variables, like social interaction (p = 0.014), transaction convenience (p = 0.009), creative content (p = 0.012), and UGC (p = 0.012) are significantly affect purchase decisions. Meanwhile, live shopping does not show a significant influence (p = 0.115), suggesting that direct synchronous interaction on TikTok Shop is not sufficient to drive purchase conversion without strong support from information quality and credibility. Keywords: Social commerce, TikTok Shop, Social interaction, Transaction convenience Share Link | Plain Format | Corresponding Author (Agung Budi Winoto)

104	Marketing and Digital Marketing	ABS-13
The Relationship Between E-Service Quality and E-Loyalty of Shopee User:The Effect of E-Trust as an Intervening Variable Holmes Rolandy Kapuy, Andik Setiawan, Ni Kadek Sriwati Sintuwu Maroso Poso University Abstract The aim of the research is to find out the influence of the E-Service Quality and E-Loyalty with E-Trust as the influencing variable (Case Study of Shopee Users in Poso Regency). The sampling technique used was Non-Probability Sampling with a total of 80 people. The data in this research were analyzed based on Path Analysis and Sobel Test using the Statistical Program for Social Science (SPSS) version 27. The results of research on substructure I show that there is a direct influence between E-Service Quality on E-Trust. Furthermore, the results of research on substructure II show that E-Service Quality has no direct influence on E-Loyalty and E-Trust has a direct influence on E-Loyalty. Furthermore, the results of the Sobel test show that there is an indirect influence between E-Service Quality on E-Loyalty through E-Trust. Keywords: E-Service Quality,E-Trust, E-Loyalty. Share Link | Plain Format | Corresponding Author (Holmes Rolandy Kapuy)

105	Marketing and Digital Marketing	ABS-15
Digital Marketing Strategies to Enhance the Tourism Appeal of Pasir Panjang Beach Puungkeu Village Through a Blue Economy Framework Muh. Zeylo Auriza, M.Zulkifli Pitaan, Arson Abd. Rasyid Nunu, Salma Daud S1 Manajemen PSDKU Universitas Tadulako Morowali Abstract Pasir Panjang Beach, located in Puungkeu Village, Bungku Pesisir District, Morowali, Central Sulawesi, is a coastal destination characterized by a long stretch of white sand, clear seawater, and a tranquil marine atmosphere. These natural qualities make it an increasingly preferred leisure site among local visitors, particularly during weekends. However, limited digital exposure and promotional initiatives have hindered its wider recognition. This study aims to formulate digital marketing strategies to strengthen the branding of Pasir Panjang Beach as a sustainable marine tourism destination grounded in the blue-economy concept. A descriptive qualitative approach was applied through field observation, visual documentation, and literature review related to ecotourism and digital promotion. Findings indicate that digital content focused on natural beauty, sustainability narratives, and local community participation can significantly enhance destination visibility while fostering environmental preservation. Recommended strategies include creative content development, social media optimization, collaborative promotion, and applying green-tourism principles to reinforce the beach^s identity as an eco-friendly coastal tourism destination. Keywords: digital marketing, coastal destination, tourism branding, blue economy, Morowali, sustainable tourism Share Link | Plain Format | Corresponding Author (M ZULKIFLI PITAAN)

106	Marketing and Digital Marketing	ABS-24
Marketing Management Strategy Of Konanami SME For Business Sustainability Amid Mining Activities In Morowali Regency Denda Suliastun Pebrianti(1), Niluh Putu Evvy Rossanty (2), Muhammad Isra Iradat (3), Department of Management, Faculty of Economics and Business, Tadulako University, Morowali Campus Abstract Konanami SME, a local microenterprise in Unsongi Village, Morowali Regency, was established under the PKK Womens Organization to empower the community through sustainable entrepreneurship. This study aims to analyze Konanamis marketing management strategy in maintaining business sustainability amid intensive mining activities in Morowali. Using a qualitative descriptive method, the research explores the application of segmentation, targeting, positioning, and the marketing mix , product, price, place, and promotion. The findings show that Konanami successfully differentiates its nutmeg-based products by emphasizing natural ingredients, halal certification, and local cultural value. The enterprise applies affordable pricing, hybrid distribution and community based promotion through social media and local events. These strategies not only enhance brand recognition but also strengthen the local economy by creating jobs and supporting womens empowerment. Konanami demonstrates that a community-based business can remain competitive and sustainable even in regions dominated by mining industries through adaptive and ethical marketing management. Keywords: Marketing strategy- SME sustainability- blue economy- community empowerment- Morowali Share Link | Plain Format | Corresponding Author (DENDA SULIASTUN PEBRIANTI)

107	Marketing and Digital Marketing	ABS-26
The Effect of Discounts and Flash Sales on Consumers^ Financial Decision-Making in Online Shopping Beatris Sudamara, Risma Ramadani, Nurul Magfirah, Nur Ramadhani Eka Putri, Muhammad Yunus Kasim, Fera Faculty of Economics and Business, Tadulako University Abstract The development of e-commerce has encouraged the emergence of various digital marketing strategies, including discounting and organizing flash sales, aimed at increasing consumer interest and purchasing decisions. This study aims to analyze the influence of discounts and flash sales on online shopping behavior, especially impulsive buying tendencies, value perceptions, and purchase decisions. Using a quantitative approach through a survey of active users of online shopping platforms, this study found that discounts have a significant influence on shaping value perceptions and encouraging purchase intent. Meanwhile, flash sales have been shown to be more powerful in triggering impulse buying behavior due to their limited nature of time and quantity. The combination of these two strategies simultaneously increases the urgency of purchases and reduces the rational considerations of consumers. These findings show that urgency-based marketing tactics and economic value play an important role in shaping online shopping behavior, and can be the basis for developing more effective e-commerce promotion strategies. Keywords: Discount, Flash Sale, Financial Decision-Making, Online Shopping Share Link | Plain Format | Corresponding Author (Beatris Sudamara)

108	Sharia Economics and Finance	ABS-74
Halal Awareness, Environmental Concern, and Purchase Decision among Gen Y and Gen Z: Evidence from Seaside Seafood Restaurants in Banggai Regency, Indonesia Iqmi Qaisah Ali (1), Nadia Alfannie E (2) 1 Religious and Cross Cultural Studies, Graduate School, Gadjah Mada University 2 Integrated Coastal Management, Graduate School, Hasanuddin University Abstract Seafood consumption in Muslim-majority regions is increasingly shaped not only by religious considerations but also by growing environmental concerns, especially among younger generations. This study examines how halal awareness and environmental concern shape purchase decisions among Generation Y and Generation Z, with a specific focus on the role of halal perception of seaside seafood restaurants in the Kadompe area of Banggai Regency, Indonesia. Drawing on the Theory of Planned Behaviour, halal awareness and environmental concern are conceptualized as belief- and attitude-related constructs, while halal perception refers to consumers^ perception of the halal attributes of Kadompe restaurants, and purchase decision reflects their actual choice to dine there. Data are collected through a structured questionnaire administered to Muslim Gen Y and Gen Z consumers who have dined at Kadompe. Halal awareness, environmental concern, halal perception, and purchase decision are measured using Likert scale items adapted from established halal food and environmental concern scales and contextualised to the Kadompe setting. The data are analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test direct and mediating effects, and Multi-Group Analysis (MGA) to compare structural paths between Gen Y and Gen Z. The study is expected to clarify whether halal awareness and environmental concern influence purchase decisions directly and indirectly through halal perception, and whether these relationships differ across generations. The findings contribute to the halal consumption and sustainable dining literature by showing how religion based and environment based values operate in an informal coastal microbusiness context, and provide practical insights for small seafood vendors and local policymakers in Banggai Regency. Keywords: Halal awareness, halal perception, environmental concern, purchase decision, Generation Y and Z, seaside seafood restaurants. Share Link | Plain Format | Corresponding Author (Iqmi Qaisah Ali)

109	Sharia Economics and Finance	ABS-174
Implementation of Mudharabah Financing in an Effort to Strengthen the Resilience of Islamic Banking in Makassar City Maryam Nurdin*, Wahyuddin Abdullah 1. Institut Bisnis dan Keuangan Nitro, Makassar* 2. Universitas Negeri Islam Negeri Alauddin, Makassar Abstract This study aims to analyze the implementation of mudharabah financing to strengthen the resilience of Islamic banking in Makassar City. The research employed a qualitative method with a phenomenological approach. Primary data were obtained from employees of PT BMI, PT BSI, CIMB Niaga Syariah, and BTPN Syariah, while secondary data were collected from documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of mudharabah financing has not been optimal and is not fully aligned with the Financial Services Authority Circular No. 36/SEOJK.03/2015 regarding Products and Activities of Islamic Commercial Banks and Islamic Business Units, as well as the DSN-MUI Fatwa No. 07/DSN-MUI/IV/2000 on Mudharabah Financing (Qiradh). Research Implication: Considering the important contribution of Islamic banking in improving public welfare-particularly for business actors-strong commitment from Islamic banks is required to promote and develop mudharabah financing based on mutual trust and transparency. Keywords: Mudharabah, Banking Resilience, Sharia, Financing, Makassar Share Link | Plain Format | Corresponding Author (Maryam Nurdin)

110	Tourism and Hospitality	ABS-4
Navigating the Challenges of Marine Tourism Interpretation: Enhancing Tourist Guide Capacities in South Sulawesi for a Sustainable Blue Economy Atriana Djabbar Makassar Tourism Polytechnic Abstract Marine tourism has become a significant contributor to the global tourism economy, especially in coastal regions like South Sulawesi. However, the success of marine tourism largely depends on the role of tourist guides who are responsible for interpreting marine attractions to visitors. This paper aims to explore the challenges faced by tourist guides in interpreting marine-based tourism attractions in South Sulawesi. Specifically, it seeks to identify the obstacles in effectively communicating environmental, cultural, and ecological values, while maintaining visitor engagement. Through qualitative analysis, the study examines the existing gaps in guide training, knowledge dissemination, and resource management. The findings suggest that enhancing guide capacities through targeted training and sustainable practices is crucial for promoting responsible marine tourism and supporting a blue economy. This research will contribute to the development of strategies to empower local guides, ensuring a sustainable future for marine tourism in South Sulawesi. Keywords: marine tourism, tourist guide capacity, sustainable tourism, blue economy, South Sulawesi, tourism interpretation Share Link | Plain Format | Corresponding Author (Atriana Djabbar)

111	Tourism and Hospitality	ABS-6
Smart Tax: Solution or New Burden for Indonesia^s Ecotourism? Fatmawati Zahroh, Rahmat Putra Ahmad Hasibuan Accounting Department, Faculty of Economics, UIN Maulana Malik Ibrahim Malang and Syariah Economics Department, Faculty of Economics and Business, UIN Fatmawati Bengkulu Abstract The rapid digital transformation in Indonesia^s fiscal system has introduced the concept of Smart Tax, a data-driven taxation model designed to enhance transparency, efficiency, and compliance. This study aims to examine whether Smart Tax acts as a solution that supports sustainable fiscal governance in the ecotourism sector or whether it becomes a new administrative burden for small tourism enterprises. The research employs a mixed-methods approach, combining quantitative surveys of 412 ecotourism actors and qualitative interviews with local tax officials and community-based tourism managers across three destinations: Ubud (Bali), Nglanggeran (Yogyakarta), and Komodo National Park Ecotourism (East Nusa Tenggara). Quantitative data were analyzed using multiple linear regression, while qualitative data were processed through thematic analysis and triangulation. The results reveal that Smart Tax significantly increases tax revenue (by 9.4%) and compliance levels (by 15.2 percentage points) in regions with strong digital infrastructure and literacy. The key determinants of compliance are digital readiness (Beta = 0.284), a transparent system, and administrative efficiency (Beta = 0.231). However, the perceived burden on micro and small enterprises (Beta = -0.193) remains a notable challenge during the transition phase. Qualitative findings confirm that Smart Tax promotes trust and transparency, yet less tech-savvy users may perceive it as complex and costly. Overall, Smart Tax functions as a conditional solution-effective in digitally prepared regions yet potentially burdensome in areas with weak infrastructure and low digital literacy. The study concludes that successful implementation requires capacity building, inclusive design, and adaptive fiscal policies that consider local readiness and sustainability goals. Keywords: Smart Tax, Ecotourism, Digital Governance, Tax Compliance, Sustainable Development Share Link | Plain Format | Corresponding Author (Fatmawati Zahroh)

112	Tourism and Hospitality	ABS-8
Integration Of Interpretation Practices In Marine Tourism Management A Case Study Of The West Coast Of Galesong Takalar Yenny Susanto Tourism Polytechnic Makassar Abstract Integration Of Interpretation Practices In Marine Tourism Management A Case Study Of The West Coast Of Galesong Takalar This study explores the implementation of marine tourism interpretation in Takalar Regency, focusing on tourist experiences, community involvement, and destination sustainability. A qualitative approach was employed through in-depth interviews and field observations at key sites, including Topejawa Beach, Galesong, and PPLH Puntondo Foundation. The findings indicate that the quality of interpretation-whether visual, digital, or interactive-significantly enhances tourists^ understanding of local culture and the environment. Community involvement in interpretive activities strengthens tourism sustainability by preserving cultural authenticity and increasing environmental awareness. Additionally, traditional culinary activities and environmental education programs provide enjoyable and informative learning experiences. The study highlights that integrating interpretive media, social interaction, and local participation improves tourist satisfaction while supporting natural and cultural resource conservation. Limitations of the research include the scope of locations and observation periods, suggesting the need for future studies to develop more effective digital and community-based interpretation models. Keywords: Marine tourism, tourism interpretation, tourist experience, sustainability, community participation. Share Link | Plain Format | Corresponding Author (Yenny Susanto)

113	Tourism and Hospitality	ABS-9
Beyond the Scenery: Unveiling the Sustainability Silence and Fragmented Blue Economy Narratives in Indonesian Hotel Instagram Highlights Nugroho Putra Utama Master of Accounting, Gadjah Mada University Abstract The transition to a Sustainable Blue Economy (SBE) is imperative for Indonesia^s coastal tourism sector. However, how industry market leaders communicate this paradigm shift through dominant digital channels remains under-researched. This study explores the characteristics of SBE narratives constructed by top-tier luxury hotels in Indonesia on Instagram. Utilizing a qualitative multimodal approach, this study conducted a focused manual analysis of the ^Instagram Highlights^ feature-the persistent digital storefronts-across 10 market-leading hotel brands. The findings reveal a significant ^Sustainability Silence^ phenomenon, where 60% of market leaders exhibit greenhushing behavior by failing to utilize this strategic digital space for SBE advocacy. Among the active minority (40%), narratives are highly fragmented as a form of brand differentiation, forming a typology ranging from Science-based Conservation (e.g., coral restoration) to Radical Operational Circularity (e.g., zero-waste labs). These findings confirm Signaling Theory, where hotels selectively broadcast costly, hard-to-imitate signals (such as an in-house marine biologist or a dedicated sustainability lab) to build credibility and overcome consumer skepticism. The study suggests a critical need for hotels to shift their digital branding from merely ^selling marine scenery^ to actively ^communicating marine responsibility.^ Keywords: Sustainable Blue Economy, Hotel Digital Branding, Instagram Marketing, Sustainability Communication, Signaling Theory. Share Link | Plain Format | Corresponding Author (Nugroho Putra Utama)

114	Tourism and Hospitality	ABS-11
Symbolic Meaning in Language in the Pinisi Ship Tradition as a Tourist Attraction in Bulukumba Regency Ernawati Ab Tourism Polytechnic of Makassar Abstract The Pinisi ship is an Indonesian maritime cultural heritage with profound historical and philosophical value, particularly in Bulukumba Regency, South Sulawesi. This study aims to identify and document the various symbolic meanings contained in the language of the Pinisi shipbuilding tradition, analyze the relationship between these symbolic meanings and the cultural values of the Bulukumba community, examine the potential of these symbolic meanings as cultural tourism attractions, and formulate a strategy for developing cultural tourism based on the symbolic meanings of the Pinisi ship. This research method uses a qualitative approach with ethnographic methods. Data collection was conducted through in-depth interviews with punggawa, traditional leaders, local communities, tourism operators, tourists, and the local government. This documentary data provides additional perspectives that can strengthen the findings of the interviews and observations. The results of this study are imbued with symbolic meaning, from the stages of determining auspicious days, annattak, akkalabiseang, and ammosi to the anyoronglopi process, which has significant meaning and is a very attractive tourist attraction for tourists visiting Bulukumba Regency. It is hoped that this research will contribute to the preservation of Indonesia^s maritime cultural heritage while encouraging the development of sustainable tourism in Bulukumba Regency Keywords: Pinisi Ship, Symbolic Meaning, Tourist Attraction, Panrita Lopi Share Link | Plain Format | Corresponding Author (Ernawati Ab)

115	Tourism and Hospitality	ABS-16
Analisis Strategi Event Pariwisata Untuk Peningkatan Ekonomi Lokal (Studi Festival Danau Poso) Abdi Sakti Walenta1*, Toyib2, Abdul Rahim Saleh3 1,3 Universitas Sintuwu Maroso 2 Universitas Kristen Tentena Abstract This study aims to analyze the development strategy of the Poso Lake Festival as a tourism event to enhance local economic growth in Poso Regency. The research employed a descriptive method with a SWOT analysis approach, operationalized through IFAS and EFAS matrices. Data were collected through literature review, field observation, and interviews with relevant stakeholders. The results show that the Poso Lake Festival has strong potential as a leading cultural tourism event supported by local government and community participation. However, weaknesses remain in infrastructure, digital promotion, and tourism human resource capacity. Development opportunities arise from national policy support, technological advancement, and cultural tourism trends. The recommended strategy is the WO (Weakness-Opportunities) approach, focusing on strengthening digital promotion, improving human resources, and empowering the local creative economy. Implementing this strategy is expected to enhance the festival^s competitiveness and contribute positively to local economic development. Keywords: Event Tourism, Local Economic Improvement, Strategy Share Link | Plain Format | Corresponding Author (Abdi Sakti Walenta)

116	Tourism and Hospitality	ABS-33
A COLLABORATIVE GOVERNANCE MODEL FOR SUSTAINABLE TOURISM MANAGEMENT IN WANA WISATA PADUSAN MOJOKERTO Amat Susilo Universitas Terbuka Doctoral Program in Public Administration, Universitas Terbuka, Surabaya, Indonesia email: amatsusilo72[at]gmail.com Abstract In order to manage the Padusan Tourism Village in Mojokerto Regency, this project investigates the creation of a collaborative governance approach. The growing role of tourism in local and national economies serves as a driving force for the study, but it is also hampered by inadequate infrastructure, low stakeholder participation, and poor actor coordination. Data were gathered by observation, document analysis, and interviews using a qualitative methodology. The results show that the community, Perhutani, BUMDes, and local government have not worked together as well as they should have, which has led to poor governance and low community involvement. In addition to identifying limiting factors like overlapping authority and a lack of creativity, the study also identifies helping variables like local knowledge and regulatory frameworks. A novelty approach to collaborative governance that incorporates digital innovation and multi-helix actors is suggested in order to improve sustainable tourist management. This approach emphasizes how crucial it is to foster trust, increase involvement, and guarantee coordination amongst stakeholders in order to accomplish inclusive and sustainable tourist development in rural areas. Keywords: Collaborative governance model, Tourism village, Sustainability. Share Link | Plain Format | Corresponding Author (AMAT SUSILO)

117	Tourism and Hospitality	ABS-41
How Sustainability Shapes Hospitality Marketing in Local Accommodations at the Maros-Pangkep Geopark Sudarmi (a)*: Renold (b) : Masri Ridwan (c) a) Politeknik Pariwisata Makassar, sudarmi[at]poltekparmakassar.ac.id b) Politeknik Pariwisata Makassar c) Politeknik Pariwisata Makassar Abstract This study aims to analyze sustainable hospitality marketing strategies in local accommodations in Maros Regency, identify management challenges, examine their influence on tourist satisfaction, and explore the government^s role in supporting sustainable accommodation development. A qualitative approach with a case study method was employed, focusing on three local lodgings in the Rammang-Rammang tourism area: Eco Lodge Rammang-Rammang, Nasrul House Homestay, and Rammang-Rammang Village. Data were collected through in-depth interviews, participatory observation, and documentation, and analyzed using thematic and cross-case analysis techniques. The findings reveal that each accommodation applies a distinct yet complementary marketing strategy. Eco Lodge emphasizes cultural authenticity and ecological closeness- Nasrul House integrates sustainability with digital promotion- while Rammang-Rammang Village highlights social interaction and community-based hospitality. These strategies positively influence visitor satisfaction by providing authentic, environmentally friendly, and socially meaningful experiences. The main challenges identified include limited human resources, digital infrastructure gaps, and insufficient institutional support. The study recommends strengthening collaboration among local governments, tourism actors, and communities in developing sustainable marketing strategies grounded in cultural, ecological, and technological values. Implementing such integrated approaches is expected to enhance the competitiveness of Maros tourism destinations while contributing to the achievement of the Sustainable Development Goals (SDGs) in the tourism sector Keywords: sustainable marketing, local hospitality, tourist satisfaction, Maros Geopark, sustainable tourism Share Link | Plain Format | Corresponding Author (Sudarmi Sudarmi)

118	Tourism and Hospitality	ABS-42
How Sustainable Is Malino Tourism? An Evaluation Using the Epsilon-Based Measure Jasman (a)*: Masri Ridwan (b) a)* Politeknik Pariwisata Makassar, jasman270[at]poltekparmakassar.ac.id b) Politeknik Pariwisata Makassar Abstract This study analyzes the efficiency of community-based tourism development in Tinggimoncong District, focusing on Malino Tourism Village using the Epsilon-Based Measure (EBM) while considering environmental impacts. The results show varying tourism management efficiency across villages: Malino (0.97) demonstrates high efficiency, Parigi (1.00) and Pattapang (1.00) achieve full efficiency, while Bulutana (0.92) and Bontoleurng (0.95) still have potential for improvement. These differences are influenced by socio-economic factors and village resource management. Based on the findings, recommendations include strengthening community capacity, implementing more sustainable environmental management, and conducting regular performance monitoring. Future research could expand coverage to all villages in Tinggimoncong District to enhance the validity of the results Keywords: Tourism Efficiency, Community-Based Tourism, EBM, Malino Tourism Village Share Link | Plain Format | Corresponding Author (Jasman Jasman)

119	Tourism and Hospitality	ABS-43
Perception of Tourism Entrepreneurs and Transport Operators on Accessibility and Sustainable Blue Tourism in the Togean Islands, Central Sulawesi. Taslim Bahar1 , Henny Indriyani Abulebu 2 , Ratnasari Ramlan3 1,3 Department of Civil Engineering, Faculty of Engineering, Tadulako University Jl. Soekarno-Hatta Km. 9, Palu, Central Sulawesi, Indonesia. 2 Doctoral Student, Department of Civil Engineering, Faculty of Engineering, Tadulako University Abstract Tourism development in archipelagic regions depends heavily on accessible and reliable transport systems that connect island destinations with their surrounding economic centers. The Togean Islands in Central Sulawesi represent one of Indonesia^s leading marine tourism areas, yet remain constrained by limited infrastructure, fragmented intermodal integration, and uneven service quality across transport and tourism providers. This study examines the perceptions of tourism entrepreneurs and transport operators regarding accessibility, service quality, and the sustainability of blue tourism practices in the Togean Islands. A quantitative survey was conducted among local business actors including homestay owners, boat operators, UMKM entrepreneurs, and community based service providers using a Likert scale instrument complemented by open ended questions. Descriptive analysis reveals that respondents perceive transport infrastructure and route availability as only moderately adequate, with weak integration between land, sea, and air modes. Service quality indicators such as safety standards, reliability, responsiveness, and inclusiveness show varied performance across operators. Despite these challenges, tourism stakeholders express strong commitment to supporting sustainable blue tourism through local economic participation, cultural preservation, and environmentally responsible practices. The findings highlight the need for improved transport coordination, strengthened institutional support, and targeted investment to enhance accessibility and ensure long-term sustainability of marine tourism in the Togean Islands. Keywords: : accessibility, sustainable tourism, blue economy, transport operators, tourism entrepreneurs, Togean Islands. Share Link | Plain Format | Corresponding Author (Henny Indriyani Abulebu)

120	Tourism and Hospitality	ABS-45
How SDGs Knowledge Shapes the Sustainability of Culinary MSMEs in Parepare Muhadjir Suni Politeknik Pariwisata Makassar Abstract This research investigates how knowledge of the Sustainable Development Goals (SDGs) affects the sustainability of culinary SMEs in Parepare City and its potential implications for tourism policy. Data were collected from 100 SME owners using a structured questionnaire, which was found to be valid and reliable with Cronbach Alpha greater than 0.60. The analysis reveals a significant positive relationship between SDGs knowledge and business sustainability (t = 4.673, p = 0.001). Furthermore, the coefficient of determination (R2 = 0.797) shows that SDGs knowledge accounts for 79.7 percent of the variation in business sustainability. The study emphasizes the critical role of improving SDGs awareness among SMEs to promote sustainable business practices and guide tourism policy formulation Keywords: SDGs knowledge, business sustainability, culinary SMEs, tourism policy, Parepare City Share Link | Plain Format | Corresponding Author (Muhadjir Suni)

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