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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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Unlocking Business Opportunities for Immigrants Returning to Their Home Countries Ida Yulianti; Desi Tri Kurniawati; Wirawan Dony Dahana; Sri Palupi Prabandari; Didied Poernawan Affandy; Taufiq Ismail
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/k5kjjk36

Abstract

This study aims to identify and analyze business opportunities available to immigrants returning to their home countries through a Literature Review approach. Returning immigrants bring valuable skills, capital, networks, and knowledge gained while living abroad, creating potential for starting and growing businesses in their homeland. Their international experience often allows them to recognize and capitalize on untapped market opportunities with a fresh perspective. Key factors that drive the success of these businesses include supportive economic conditions, newly acquired skills, stronger financial capital, and support from international business networks, providing access to broader markets and partnerships. However, these immigrants also face challenges such as cultural differences, complex business regulations, limited access to capital, and potential stigma or social discrimination. Economic, political, and social conditions in their home countries further influence the success of their ventures. Findings from this review offer valuable insights for governments and relevant institutions in formulating supportive policies for immigrant entrepreneurs, and inform future research exploring specific factors impacting the economic engagement of returning immigrants.
The Role of Green Accounting in Islamic Finance: Opportunities and Challenges in the Era of ESG Abdul Khaliq; Sahrullah; Kahar
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: 10.65246/5br6yg42

Abstract

Green accounting is gaining recognition as a vital tool for promoting environmental sustainability, particularly within Islamic finance, which emphasizes ethical and responsible economic practices. This study investigates the integration of green accounting principles into Islamic financial institutions, analyzing their potential role in addressing Environmental, Social, and Governance (ESG) concerns and advancing global sustainability objectives. Using a mixed-methods approach, the research combines literature reviews, case studies of green sukuk implementations, interviews with financial practitioners, and survey analysis of Islamic financial institutions. The findings highlight several opportunities, including the natural alignment of Islamic finance principles with ESG objectives and the success of instruments such as green sukuk in financing sustainable projects. Green accounting enhances transparency and accountability in environmental reporting, boosting stakeholder trust and institutional credibility. However, significant challenges remain, such as the lack of standardized frameworks for green accounting tailored to Islamic finance, limited expertise among professionals, and resistance to adopting new practices due to perceived costs and complexities. The study emphasizes the need for capacity-building initiatives, regulatory support, and collaboration among stakeholders to overcome these barriers. While the research provides valuable insights into the integration of green accounting in Islamic finance, limitations include the geographic scope of the case studies, data accessibility, and the emerging nature of the field, making longitudinal assessments challenging. Despite these constraints, the research underscores that the adoption of green accounting is not only feasible but also critical for positioning Islamic finance as a key driver of environmental sustainability in the era of ESG and Sustainable Development Goals (SDGs).
The Role of Financial Performance in Going Concern Audit Opinions Riyanti; Antong; Rahmawati; Halim Usman; Sri Wahyuny Mustafa
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: 10.65246/3mqbgy15

Abstract

This study investigates the impact of company size, profitability, liquidity, and company growth on the issuance of going concern audit opinions for manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research utilizes a sample of 33 manufacturing companies observed over a five-year period, resulting in a total of 165 data points. Logistic regression analysis with panel data is employed to assess the relationship between these variables and going concern audit opinions. The findings indicate that company size and company growth have a negative but statistically insignificant influence on going concern audit opinions. This suggests that these factors do not substantially contribute to the likelihood of receiving a going concern opinion. Conversely, profitability and liquidity exhibit a positive and significant impact on going concern audit opinions. This highlights that higher profitability and liquidity enhance a company's ability to continue its operations, reducing the auditors' concerns about its viability. These results provide valuable insights for stakeholders, including auditors and management, emphasizing the importance of financial performance metrics in determining going concern status. Future studies could explore other factors, such as corporate governance and external economic conditions, to provide a more comprehensive understanding of determinants influencing going concern audit opinions.
Implementing Accounting Information Systems for Financial Transparency and Accountability in Zakat Institutions Putri Dewintari; Abid Ramadhan; Rahmat Siswanto
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/ewyfkv67

Abstract

 This research aims to develop and implement a PSAK 109-based Accounting Information System (AIS) using the e-FAMS application to improve transparency and accountability in the financial management of zakat institutions. e-FAMS is designed using the waterfall method, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The implementation results show that e-FAMS supports real-time and accurate recording and reporting of zakat, infaq, and sadaqah transactions in accordance with PSAK 109 standards, which improves efficiency and reduces manual errors in reporting. With web-based features, the application allows flexible accessibility for management and provides high data security, thus strengthening public trust in zakat institutions. Digitalization through e-FAMS also simplifies the audit and reporting process, accelerating access to financial information needed by external parties. In conclusion, the implementation of e-FAMS provides an effective solution for zakat institutions in meeting applicable accounting standards and responding to public demands for professional and accountable financial management.
The Influence of Family Income, Living Environment and Education on Poverty in Palopo City Ahmad Refki Saputra; Hapid; Jusman; Adi Firmanzah
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/kve1ta25

Abstract

This study examines the influence of family income, living environment, and education on poverty levels in Palopo City. Utilizing secondary data from the Palopo City Central Statistics Agency, the research analyzes the relationship between these exogenous variables—family income, living environment, and education—and the endogenous variable of poverty. The study employs panel data, combining time series and cross-sectional data, and uses quantitative analysis through path analysis to evaluate the relationships. The findings reveal that all proposed hypotheses are supported. Hypothesis 1 confirms that family income has a significant positive effect on poverty in Palopo City, indicating that lower family income levels are strongly associated with higher poverty rates. Hypothesis 2 establishes that the living environment has a positive and significant effect on poverty, suggesting that poor living conditions contribute substantially to poverty levels. Hypothesis 3 demonstrates that education also has a positive and significant effect on poverty, implying that limited educational attainment exacerbates poverty issues. These results underscore the interconnectedness of income, environmental conditions, and education in shaping poverty dynamics. The findings highlight the need for integrated policy interventions aimed at improving family income, enhancing living conditions, and increasing educational access to effectively combat poverty in Palopo City. Future research could explore other potential determinants and their interaction with these factors.
The Influence of Financial Literacy on Financial Management of UMKM in Palopo City Asriany; Muh. Yusuf Q; Samsul Bachri; Jumawan
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/m7r6yw71

Abstract

Financial literacy refers to an individual's understanding of financial concepts and their ability to manage finances effectively. For UMKM (Micro, Small, and Medium Enterprises), financial literacy plays a critical role in ensuring sound financial management and long-term business success. This study investigates the impact of financial literacy on the financial management practices of UMKM in Palopo City. The research employs an associative approach and involves a sample of 50 UMKM in Palopo City, using primary data collected through questionnaires. The analysis utilizes simple regression to assess the relationship between financial literacy and financial management. The findings reveal that financial literacy has a positive and significant effect on the financial management of UMKM. This implies that UMKM with higher levels of financial literacy are better equipped to manage their business finances, including budgeting, investment decisions, and resource allocation. The results underscore the importance of improving financial literacy among UMKM operators to enhance their financial decision-making and business performance. These findings highlight the need for targeted financial education programs tailored to UMKM, focusing on practical financial skills and knowledge. Future research could expand the scope by exploring additional factors influencing financial management, such as access to financial services, digital literacy, and entrepreneurial experience.
Local Wisdom in Blue Economy Development (Study of Ongko in Selayar Islands, South Sulawesi) Muhammad Ihsan Maro
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: 10.65246/31qx3g89

Abstract

Ongko linguistically means savings or claims of ownership of something (resources). Local wisdom of Ongko is a knowledge of natural resource management based on kinship that has been used for generations by coastal communities in Selayar, South Sulawesi. This study aimed to find out more about the local wisdom of ongko, how the community used it and the opportunities to integrate it with the concept of blue economic development. This research was a qualitative study using data from literature studies, interviews, and observations. Meanwhile, the nature of this research was descriptive research that aimed to provide a detailed and clear picture of the problems studied. The results of the study showed that the local wisdom of ongko is still practiced by coastal communities in the Selayar and has the requirements to be able to meet the pillars of blue economic development. However, to maximize the fulfilment of the pillars of the blue economy, a series of steps need to be taken, including: providing reinforcement in order to upgrade Ongko into a joint management claim and strengthening the institutional management. Furthermore, it will lead to regulation of fishing times and use of fishing gear.
The Role of Digital Leadership in Improving MSME Performance: Perspective of Information and Communication Technology (ICT) Utilization Andi Batary Citta; Ahmad Ridha. T
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/zhnhx036

Abstract

This study explores the role of digital leadership in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) through the use of Information and Communication Technology (ICT). Using a qualitative approach, data were collected through literature review, in-depth interviews with MSME leaders and field observations. The results showed that MSME leaders utilize Information and Communication Technology (ICT) to improve efficiency and competitiveness, despite challenges such as limited resources and resistance to change. Successful strategies include gradual technology adoption, employee training, and external collaboration. In addition, participatory and transformational leadership have proven effective in creating a culture of innovation that supports the digitalization process. This study provides theoretical and practical contributions by highlighting the importance of Information and Communication Technology (ICT), which is a strategic resource in accelerating the digital transformation of MSMEs.
Artificial Intelligence and Global Economic Inequality: Causes, Solutions, and Impacts Sukmatica Slamet; Andi Batary Citta; Widiastuti
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: 10.65246/93a43q21

Abstract

This study analyzes the relationship between the adoption of artificial intelligence (AI) and economic inequality, exploring policy solutions to mitigate AI's negative impact on inequality. A literature review approach was used, examining relevant studies, reports, and articles on AI’s effects on economic inequality. The findings indicate that AI can exacerbate global economic inequality through two primary mechanisms. First, AI-driven automation replaces low-skilled jobs, leading to higher unemployment among low-skilled workers. Second, reliance on advanced technology is concentrated in countries or groups with sufficient resources, leaving others behind. However, AI also presents opportunities to reduce inequality, especially if applied to sectors like agriculture and education in developing countries, which can foster economic growth. With appropriate policies, AI could drive economic progress while addressing socio-economic inequality. These policies would ensure that AI's benefits are widely accessible, promoting inclusive development rather than deepening disparities. Ultimately, AI has the potential to either widen or narrow economic gaps, depending on how it is integrated into society, underscoring the need for targeted strategies to harness its positive impact.
Android-Based E-Commerce Implementation as an Innovation in Restaurant Entrepreneurship in the Selayar Archipelago M. Salim; Sulistiawati R.N Ahmad
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/sr3bf733

Abstract

This research has explored how Android-based e-commerce is used for catering entrepreneurship in Selayaran Archipelago. The project seeks to build an e-commerce platform that will alter the balance of power in the region's restaurants, utilizing the electronic medium for improving local food businesses and promoting sustainable economic development. With the accelerated growth of applications for local food delivery, mistakes abound in how local food businesses attempt to expand frontiers and remedying internal efficiency failings. One uses the Research and Development (R&D) method to work out needs analysis, design, development and system test in different Selayarautlay restaurants. Interviews and surveys were carried out in Selayar among restaurant owners and customers involved with eating out, so that we might understand the problems and opportunities of applying digital hardware. The results indicate that the Android-based e-commerce platform positively contributes to business growth by increasing visibility, reducing transaction times, and enabling more personalized customer interactions. This implementation offers valuable insights into digital transformation for small to medium-sized restaurant businesses in rural areas, providing a model that supports local entrepreneurship through technological innovation. The findings suggest that developing e-commerce capabilities in the restaurant sector can not only improve service quality and customer satisfaction but also create a sustainable model for local economic growth in the Selayar Archipelago.

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