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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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Building the Concept of Siri'na Pacce in The Aspiration of Corporate Social Responsibility Ari Utomo Saputra; Nengsi Sudirman; Ari Ayu
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: 10.65246/8fayea02

Abstract

Purpose: This study aims to explore the application of the cultural value of "Siri' Na Pacce" in corporate social responsibility (CSR) in the field of accounting. Motivation: Accounting is now not only about recording as if accounting is like a robot that serves the interests of capital owners and does not care about the surrounding conditions, accounting must be explored by providing benefits to the surrounding environment after exploiting natural resources and human resources. Therefore, accounting must foster a sense of concern for nature in its own way because humans are truly created with full feelings in themselves. Analysis Method: The methodology used is a literature study, with an analysis of the concept of CSR and its relationship to local Bugis-Makassar values, namely shame (Siri') and compassion (Pacce). Findings: The findings show that the integration of these values ​​can encourage more ethical and socially responsible accounting practices because someone who instills this siri' na pacce culture as their identity will be fairer to society and nature itself. Implications: This study has significant potential in enriching CSR literature in Indonesia, as well as strengthening the importance of local ethics in sustainable business policies. Originality/Value: This study provides a deeper understanding of the concept of siri'na pacce which also has practical contributions for companies, local communities, and academic literature that want to combine local wisdom with CSR principles.
Implementation of mudharabah contracts between ship owners and fishermen in sanrobone village, Takalar district Fifi alfiana; Muhammad Najib Kasim; Agus Salim
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: 10.65246/4nkbc261

Abstract

This research aims to analyze how mudharabah contracts are implemented between ship owners and fishermen in Sanrobone Village, Takalar Regency. A mudharabah agreement is a way of cooperation in Islamic economics involving capital owners (shahibul mal) and business managers (mudharib), where profits are shared according to the agreement made. This study applies a qualitative approach using descriptive methods, where information is obtained through in depth interviews, observation and documentation. The results of the research state that in the practice of mudharabah contracts in Sanrobone Village, the ship owner provides capital in the form of a boat and fishing equipment, while the fishermen are in charge of carrying out fishing operations. However, there are several challenges that must be faced in implementing this contract, such as a lack of understanding of sharia principles, distribution of profits that is not in line with the original agreement, and the risk of losses that have not been resolved fairly. The conclusion of this research is the need to increase sharia financial literacy among fishing communities and ship owners to ensure that mudharabah contracts are carried out in accordance with sharia principles, as well as the important role of supporting institutions in providing education and mediation.
Analysis of the Effectiveness of the Family Hope Program (PKH) on Poverty Reduction in the Perspective of Islamic Economics Sri wahyuni; Muhammad Syahrullah Langguta; Idham Khalid
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/tew73f47

Abstract

This qualitative research aims to evaluate the effectiveness of the Family Hope Program (Program Keluarga Harapan/PKH) in addressing poverty in Lembo Raya District and to analyze its implementation from the perspective of Islamic economics. The study involves four informants: one program assistant from Lembo Raya District and three beneficiaries of the program. The study measures effectiveness using Ni Wayan Budiani’s effectiveness theory and employs Maqashid Syariah theory to provide an Islamic economic perspective. The findings indicate that the Family Hope Program is effective in achieving its goals of reducing poverty, supporting the economy of poor households, and enhancing human resource quality in Lembo Raya District. However, the study also identifies areas for improvement. Specifically, the program could benefit from enhanced evaluation mechanisms and the inclusion of spiritual guidance or basic religious education for both program assistants and beneficiaries. This would align the program more closely with Islamic economic principles, which emphasize holistic well-being, including spiritual and material aspects. The research highlights the importance of integrating economic and spiritual support in poverty alleviation programs to ensure sustainable outcomes. Future studies could explore broader perspectives, such as the impact of community involvement and long-term benefits, to strengthen the program’s effectiveness.
Assessing the Decision to Invest Mosque Funds in Bank: A Case Study of Mosque Financial Practices in Takalar Regency Nurlinda Agustin; Agusdiwana Suarni; Muhammad Khaedar Sahib
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: 10.65246/5p7me667

Abstract

This study explores the factors influencing mosque management decisions regarding the placement of funds, considering options such as Islamic banks, conventional banks, or storage at the board's residence. The research emphasizes compliance with sharia principles and management efficiency as key decision-making criteria. A qualitative approach is employed using a case study methodology. Data collection techniques include in-depth interviews, direct observation, and analysis of mosque financial documents, with thematic analysis applied to interpret the findings. The results reveal that 50% of mosque funds are stored in the board's house, 35% in Islamic banks, and 15% in conventional banks. These findings highlight the significant reliance on informal storage methods, reflecting challenges such as limited access to financial institutions or concerns over administrative complexity. The study contributes to the development of more professional and transparent mosque financial management practices, which are crucial for enhancing public trust. Additionally, it offers a fresh perspective on mosque financial practices by focusing on fund placement in banking institutions, particularly within the Takalar region. The research addresses existing gaps in the study of mosque financial management and underscores the importance of aligning fund management with sharia principles while improving operational efficiency. Future studies could explore the impact of financial literacy among mosque boards and the role of regulatory frameworks in shaping fund placement decisions.
Determinant of Audit Quality in A Public Accounting Firm in Sulawesi Defrianti Ramadani; Andi Agus; Anwar
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: 10.65246/135ef104

Abstract

This study examines the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, professional ethics, and auditor work experience on audit quality. This study uses primary data sourced from auditors working at Public Accounting Firms in Sulawesi. Data was obtained by distributing questionnaires directly to auditors at 4 public accounting firms in South Sulawesi and sending online questionnaires to auditors located outside South Sulawesi. So that the total respondents used in this study are 50 respondents. Data analysis used the multiple linear regression method with the SPSS (Statistical Product And Sevice Solution) version 22 program with testing using research instrument tests, classical assumption tests, partial significance tests (t test), and simultaneous significance tests (f test). The results of the study prove that Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Professional Ethics, and Auditor Work Experience have a positive and significant effect on audit quality. The suggestion in this study is to further improve intellectual intelligence, emotional intelligence, and spiritual intelligence as well as work experience for auditors, for further research can be carried out by adding other variables that have a stronger influence on audit quality, further research is expected to use direct interviews with auditors.
The Influence of Digital Financial Literacy on the Use of Non-Cash Payments in Makassar City: Gender as a Moderating Variable Fera Fahira; Agusdiwana Suarni; Muhammad Khaedar Sahib
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: 10.65246/53kbh208

Abstract

This study examines the influence of digital financial literacy on the adoption of non-cash payments among residents of Makassar City, using gender as a moderating variable. A total of 103 respondents were surveyed through explanatory and quantitative research methodologies. The analysis reveals that digital financial literacy positively and significantly affects the adoption of non-cash payments. However, the moderating effect of gender on this relationship is not statistically significant, as indicated by a p-value greater than 0.05. This suggests that digital financial literacy has a universally positive impact on the adoption of non-cash payments, irrespective of gender. The findings underscore the critical role of digital financial literacy in promoting non-cash payment systems, highlighting that its benefits extend equally across all gender groups. This aligns with broader efforts to create inclusive financial ecosystems and emphasizes the importance of fostering digital financial skills at all levels of society. The study calls for targeted initiatives to improve digital financial literacy through education programs, workshops, and outreach efforts, ensuring equitable access to digital financial tools. Future research could explore additional moderating variables, such as age, income, or education level, to gain a deeper understanding of the factors influencing non-cash payment adoption in urban contexts like Makassar City.
Integrating Machine Learning Algorithms into Decision Support Systems for Predicting BBNI Stock Mursyid Ardiansyah; Ari Utomo Saputra
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/py88s888

Abstract

This study focuses on integrating machine learning models into a Decision Support System (DSS) for predicting BBNI stock prices and generating actionable investment recommendations. The research aims to address the challenges of stock price prediction by evaluating the performance of four models: Multiple Linear Regression (MLR), Support Vector Machine (SVM), Random Forest (RF), and Artificial Neural Networks (ANN). The methodology involves collecting and preprocessing BBNI stock data from 2019 onward, training and evaluating the models using metrics such as Mean Absolute Error (MAE), Root Mean Square Error (RMSE), and R-squared, and incorporating the best-performing model into the DSS. The findings reveal that MLR outperformed other models, achieving an MAE of 18.29, RMSE of 23.73, and an R-squared value of 0.9995, indicating high predictive accuracy. RF performed slightly worse but remained competitive, while SVM and ANN exhibited poor results due to limitations in handling complex patterns or tuning issues. The DSS, powered by MLR, successfully generated buy, sell, or hold recommendations based on stock price predictions, with investment simulations confirming its reliability. This study contributes to the field of financial decision-making by demonstrating the effectiveness of MLR in stock price prediction and DSS integration. However, limitations include reliance on historical data and potential model bias. Future research should explore hybrid models and advanced techniques such as deep learning to enhance predictive capabilities. The proposed DSS offers a practical tool for investors, combining robust machine learning insights with user-friendly decision-making support.
The Influence of Social Performance and Environmental Performance on Company Financial Performance Empirical Study on Mining Companies Listed on the Indonesian Stock Exchange (Idx) 2020-2022 Nurhidayah; Wahyuni; Muhammad Nasrun; Amelia
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/hqzjah55

Abstract

This study examines the influence of social performance and environmental performance on the financial performance of mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022. Employing a quantitative research approach, the study uses secondary data from 15 mining companies. The data were analyzed using SPSS 26 for statistical processing and interpretation. The findings reveal that both social performance and environmental performance have a significant positive impact on financial performance when evaluated individually. Companies that actively engage in social initiatives and prioritize environmental sustainability tend to exhibit improved financial outcomes. These results highlight the strategic value of integrating social and environmental considerations into business practices, as they contribute not only to corporate responsibility but also to financial success. The study provides critical insights for stakeholders, emphasizing the importance of social and environmental performance as drivers of sustainable financial growth. This information supports stakeholders in making informed decisions regarding investments and corporate strategies. The research underscores the need for mining companies to strengthen their commitment to social and environmental initiatives to enhance financial performance and stakeholder trust. Future studies could expand the scope by analyzing other industries and incorporating additional variables such as governance and regulatory compliance to enrich the understanding of performance dynamics.
The Role of Accounting Information Systems in Management Decision Making at PT. Jaya Construction Bumi Karsa KSO North Luwu Regency Yenni Yuniarti; Mukminati Ridwan; Wahyuni
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/h2fqfw89

Abstract

This study aims to explore the role of accounting information systems (AIS) in supporting management decision-making at PT. Jaya Kontruksi-Bumi Karsa KSO in North Luwu Regency. The research adopts a qualitative approach, utilizing data collection techniques such as observation, interviews, and documentation. The findings highlight that the accounting information system at PT. Jaya Kontruksi-Bumi Karsa KSO plays a crucial role in enhancing decision-making processes. The system is found to be both effective and efficient, allowing management, particularly company managers, to access accurate and timely financial information. This, in turn, facilitates informed decisions, improves operational efficiency, and supports better resource allocation. The study underscores the importance of a well-structured AIS in providing relevant data that can guide strategic and tactical decisions within the organization. It also suggests that the use of advanced accounting information systems can significantly improve the overall management process by ensuring that decisions are based on reliable financial data. These findings emphasize the need for companies to continuously improve their accounting information systems to maintain competitiveness and optimize management decisions. Future research could investigate the integration of AIS with other business systems and the long-term impact on organizational performance.
Implementation of the CIBEST Model in Measuring the Success of Implementing the Product Zakat Program at BAZNAS Jeneponto District Andi Darmawansyah Sayuti; Sirajuddin; A Syatir Sofyan; Wira Audya Iriani
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/dtsfgp33

Abstract

This research aims to analyze the impact of the distribution of productive zakat funds by BAZNAS Jeneponto Regency with a focus on finding out the poverty level of mustahik before and after the existence of productive zakat fund assistance from BAZNAS Jeneponto Regency using the CIBEST model. This research uses quantitative methods and the type of data used in this research is secondary data in the form of data on mustahik recipients of productive zakat fund assistance at BAZNAS Jeneponto Regency and primary data obtained through distributing questionnaires and interviews. The respondents in this study were 14 mustahik households. The data analysis method used in this research is the CIBEST model and Normality Test, Paired sample T Test and Wilcoxon Difference Test using SPSS 26 tools. The results of this research show that materially poor households previously went from 6 to 0 households. And succeeded in increasing prosperous households from 8 households to 14 households. Meanwhile, in the results of the Wilcoxon test on the worship dimension score, the sig value obtained was sig. (2-tailed) of 0.003 < 0.05, there was an increase in household spiritual values. The results of the Paired Sample T Test showed that the average income value of mustahik households was 0.000 < 0.05, so it can be concluded that there was a real difference in the income of 14 mustahik households before and after receiving productive zakat fund assistance at BAZNAS Jeneponto Regency.

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