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IECON: International Economics and Business Conference
Published by Universitas Muhammadiyah Makassar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The IECON: International Economics and Business Conference, organized annually by the Faculty of Economics and Business at Universitas Muhammadiyah Makassar, is a key platform for academics, professionals, and students to present research, exchange ideas, and expand networks in economics, management, and accounting. The conference focuses on fostering innovation and exploring the role of artificial intelligence (AI) in various sectors. IECON aims to promote research in areas such as management, accounting, economics, Islamic economics, and taxation, bridging theoretical knowledge with practical solutions. The conference covers diverse topics including Entrepreneurship and Innovation, Economics and AI-Driven Insights, AI in Strategic Management and Decision-Making, Accounting and Financial Reporting, Islamic Economics and Ethical AI Applications, and Taxation and AI-Enabled Compliance. These themes highlight the integration of AI in economic analysis, business strategies, and compliance, along with the importance of ethical considerations in Islamic economics. IECON invites contributions from researchers and practitioners, enriching both academic literature and business practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 318 Documents
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The Influence of Digital Payment Adoption, Financial Literacy and Education Level on Financial Management of MSMEs in Makassar Risma Parmawati; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8ycwd290

Abstract

This study aims to examine the effect of digital payment adoption, financial literacy, and education level on financial management in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. With the rapid advancement of the digital era, the use of digital payment systems has become essential for MSMEs to enhance transaction efficiency and security. However, challenges such as low financial literacy and limited understanding of technology among MSME owners still pose significant obstacles to achieving optimal financial management. This study adopts a quantitative approach, utilizing multiple linear regression analysis to explore the relationships between these variables. The research data was collected through surveys administered to MSME owners in Makassar City. The results of the study show that digital payment adoption, financial literacy, and education level all positively influence financial management practices in MSMEs. Specifically, MSMEs that adopt digital payment systems tend to have better financial management practices, which improve their operational efficiency. Additionally, higher financial literacy and education levels enable MSME owners to make more informed financial decisions, further contributing to the overall improvement in financial management. These findings suggest that fostering digital payment adoption, improving financial literacy, and enhancing education levels can significantly support MSMEs in Makassar City in improving their financial management and overall business sustainability.
The Influence of Fintech , Financial Literacy and Financial Inclusion on the Sustainability of MSMEs in Makassar City Andi Lutfyatul Fadillah; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/j26xcc40

Abstract

This study aims to explore the impact of Financial Technology ( Fintech), financial literacy, and financial inclusion on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. In an increasingly digital era, the adoption of Fintech is expected to increase the ease and efficiency of operations for MSME actors. Meanwhile, a high level of financial literacy allows business owners to manage their finances more effectively, and financial inclusion plays an important role in expanding access to financial services. This study uses a quantitative approach with multiple linear regression analysis to explore the relationship between these variables . The findings of this study indicate that the use of Financial Technology ( Fintech ), financial literacy, and access to financial inclusion have a positive impact on the sustainability of MSMEs in Makassar City
Adjustment Of Income Tax for Employee Based On Average Effective Rate (TER) Scheme. Is This Effective? Achdian Anggreny Bangsawan; Hasnidar Syam; Nuraini Amiruddin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/59bs0z06

Abstract

This study aims to analyze the differences between calculating PPh 21 for employees using the TER scheme and previous provisions and how the impacts both the company and employee. This research was conducted using a qualitative descriptive approach. Data collection techniques through literature studies and interviews. Data analysis techniques using comparatives analysis. The process of calculating monthly PPh 21 is indeed simplified by using the TER scheme, but the risk of overpayment or underpayment at the end of the year can add to the complexity of tax management for companies and employees. This policy only shifts the complexity of calculating PPh 21 to the end of year. Research result show that the process of calculating monthly PPh 21 is indeed simplified by using the TER scheme, but the risk of overpayment or underpayment at the end of the year can add to the complexity of tax management for companies and employees. This policy only shifts the complexity of calculating PPh 21 to the end of year. Although this policy has a good intentions, its impact on companies and employees is still debatable, especially in terms of the fairness and effectiveness of simplication. For companies, managing tax underpayments and overpayments at the end of year can add to the administrative burden and affect cash flow. This policy also effects the amount of take home pay employees receive each month.
The Effect of Working Conditions and Leadership Style on the Performance of Babinsa Koramil 07 Makassar City Alfirah Kidang; Muhammad Najib Kasim; Abdul Muttalib
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/neex3786

Abstract

This study aims to determine the effect of working conditions and leadership style on the performance of Babinsa (Village Supervisory Non-Commissioned Officers) of Koramil 07 Makassar City. The research employs a quantitative descriptive approach, analyzing the responses obtained from a questionnaire completed by 60 Babinsa of Koramil 07 Makassar City. The data analysis techniques utilized include descriptive data analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study demonstrate that the working conditions variable has a significant positive effect on Babinsa performance, indicating that better working conditions lead to improved performance. On the other hand, leadership style does not have a significant effect on Babinsa performance, suggesting that leadership style alone may not be a primary driver of performance in this context. However, when considered together, working conditions and leadership style jointly influence the performance of Babinsa in Koramil 07 Makassar City. These findings suggest that while leadership style may not be a direct factor in performance, optimizing working conditions can have a more significant impact. Therefore, efforts to improve working conditions should be prioritized to enhance Babinsa performance, and further research could explore additional factors contributing to their performance.
The Influence of MSME Sustainability on Financial Performance with Network as a Moderating Variable (Case Study of MSMEs in Makassar City) Siti Nurhana; Linda Arisanty Razak; Ramly
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q8xnnf75

Abstract

This study examines the impact of sustainability on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, with business networking as a moderating variable. The independent variables are sustainability practices and business networking, while the dependent variable is financial performance. Challenges in this research include limited data on sustainability and networking, difficulties in measurement, varying levels of implementation, and the lack of proper reporting systems among MSMEs. Using a quantitative approach and survey method, data was collected from 50 MSMEs. Multiple regression analysis evaluated the direct impact of sustainability on financial performance, while moderation analysis assessed the role of business networking. The findings, processed using SPSS, reveal that both sustainability practices and networking positively affect MSMEs’ financial performance. The acceptance of the first hypothesis (H1) indicates that higher sustainability practices enhance financial performance. The second hypothesis (H2) confirms that strong networking further improves financial outcomes. Moreover, the third hypothesis (H3) highlights that networking moderates the relationship between sustainability and financial performance, demonstrating that a robust network amplifies the benefits of sustainable practices. This study underscores the importance of sustainability and networking in driving MSME financial success.
Sustainability Report and Company Value: The Effect of Moderation on Intellectual Capital (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange 2018-2023) Nurafni Ansar; Linda Arisanty Razak; Wa Ode Rayyani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ykrj1r88

Abstract

This study aims to test the effect of sustainability reports on company value and test intellectual capital moderating the effect of sustainability reports on company value in the mining sector listed on the Indonesia Stock Exchange (2024) in 2018-2024. This study uses a quantitative method, the sample in this study was 10 companies with 6 years in the mining sector. This research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations, Based on the partial output results of SPSS 26, the results of the study of the Sustainability report variable have a significant positive effect on company value, a good sustainability report usually provides information about the company's social and environmental responsibility, which can increase investor confidence and other stakeholders and the intellectual capital variable that moderates the sustainability report also has a significant positive effect on company value. High intellectual capital can strengthen the positive impact of sustainability reports on company value, because companies that have strong intellectual capital tend to be better able to implement and communicate sustainability initiatives effectively. Overall, this study shows that sustainability reporting has a positive impact on firm value and that intellectual capital can enhance the strength of this impact in the context of mining companies listed in the mining sector of the Indonesia Stock Exchange (IDX).
The Influence of Liquidity on Capital Structure and Company Value in Transportation Companies During the Covid-19 Pandemic Arfandi; Nurhani
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/r8yf5z73

Abstract

This study investigates the influence of liquidity on capital structure and firm value among transportation companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. Using a quantitative approach, data were collected from 25 transportation companies over the period from 2020 to 2022. The findings reveal a positive and significant effect of liquidity on firm value. However, liquidity does not act as a mediator between liquidity and capital structure, indicating a more complex relationship. The Covid-19 pandemic caused a significant decline in the performance of transportation companies, adversely affecting their liquidity levels and investment decisions, which, in turn, impacted firm value. Companies with higher liquidity were better positioned to meet short-term obligations, thereby enhancing creditor confidence. This trust is crucial for companies seeking external financing, as creditors are more likely to support firms with strong liquidity management. However, high liquidity does not always result in positive outcomes. Poor liquidity management can strain financial resources, potentially increasing the cost of capital and hindering long-term growth. This study highlights the importance of efficient liquidity management for financial managers, providing valuable insights into the balancing act between maintaining adequate liquidity for operational needs and optimizing capital structure for growth. For investors, these findings offer guidance in evaluating company health, particularly during economic downturns like the pandemic. Understanding liquidity’s role in shaping firm value can assist in making informed investment decisions. Ultimately, this study contributes to the body of knowledge on financial management in the transportation sector, offering strategies for enhancing resilience and competitiveness in the post-pandemic business environment.
Determinants of Sustainable Growth Rate in Digital Start-up Companies in Indonesia Nasrullah; Muhammad Nur Abdi; Mushawir
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/fe997x48

Abstract

The Sustainable Growth Rate (SGR) is a key concept in financial management, indicating the maximum growth rate a company can achieve without relying on additional external financing. This study aims to analyze the factors influencing SGR, focusing on leverage, asset turnover, profitability, and liquidity. Data were obtained from the financial and annual reports of 10 companies for the period 2021–2023, sourced from the Indonesia Stock Exchange’s official website (idx.co.id) and the respective websites of each company.The data analysis was conducted using Eviews 13, applying panel data regression in a quantitative approach. The results revealed that leverage, as measured by the debt-to-asset ratio (DAR), and profitability, as measured by return on assets (ROA), significantly impacted the Sustainable Growth Rate (SGR), with a significance level of P < 0.05. However, asset turnover, proxied by the total asset turnover ratio (TATO), and liquidity, proxied by the current ratio (CR), did not show a significant effect on SGR, with P > 0.05.These findings suggest that higher leverage and profitability levels contribute positively to a company’s sustainable growth potential, while asset turnover and liquidity do not significantly influence the SGR. Consequently, companies aiming to achieve optimal growth may focus on maintaining favorable leverage and profitability levels without placing undue emphasis on asset turnover or liquidity ratios. This research offers insights into how companies listed on the Indonesia Stock Exchange can manage internal financial factors to support sustainable growth.  
The Influence Of Leadership Style On The Work Spirit Of Employees In The Production Department Of Pt. Samudra Indonesia Nurhaedah; Andi Arwinda
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8h3vh495

Abstract

  The Influence of Leadership Style on Employee Work Enthusiasm in the  roduction Department of PT. Samudera Indonesia. This study aims to analyze the influence of leadership style on employee work enthusiasm in the Production Department of PT. Samudera Indonesia. Employee work enthusiasm is an important factor in achieving organizational goals, especially in increasing productivity. The leadership style applied by a leader can be one of the factors influencing employee work motivation. This research uses a quantitative method with a survey approach. The population in this study consists of all employees in the Production Department of PT. Samudera Indonesia, while the sample was taken randomly. Data were collected through questionnaires and then analyzed using simple linear regression analysis. The research results show that there is a significant influence between leadership style and employee work spirit in the Production Department of PT. Samudra Indonesia. This means that the better the leadership style applied, the higher the employees' work enthusiasm will be. The implication of this research is the importance for leaders at PT. Samudera Indonesia to implement effective leadership styles in enhancing employee work motivation
Utilization of Management Information System Applications in Public Services at the Investment and One-Stop Integrated Office of Palopo City Rosnia; Ibrahim Syah
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/eczz1014

Abstract

The study explores the implementation of the SiCANTIK management information system to enhance licensing services at the Investment and One-Stop Integrated Office (DPMPTSP) of Palopo City. Using a qualitative descriptive method with a case study approach, data collection involved interviews with employees and users of the application. The findings reveal that SiCANTIK significantly streamlines the business licensing process, allowing the public to submit applications from home without the need to visit the office, thus increasing convenience and reducing time and cost burdens. Additionally, the system offers transparency and clarity in the licensing process, ensuring better service quality. Despite its benefits, challenges remain, including issues with internet network stability, which can hinder application processing, and the problem of incomplete or inaccurate supporting documents submitted by users. To overcome these obstacles, continuous efforts are required, such as improving internet infrastructure and providing socialization or training for users regarding document requirements. Overall, the SiCANTIK application has proven to be an effective tool in enhancing service efficiency, improving data management for employees, and contributing to more accessible and user-friendly licensing services. It demonstrates the potential of digital technology in transforming public service delivery and fostering better governance.

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