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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 Competence on Performance with Motivation as an Intervening Variable in General Hospitals Maimunah; Rodhiah Rizki Amelia; Natalia Desi Puspitasari; Nursaid; Nurul Qomariah
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/cjgnqq75

Abstract

Performance is an important thing that must always be considered by every organizational implementer. Organizational leaders must strive so that employee performance must achieve targets in accordance with previously planned targets. The purpose of this study is to determine the impact of competence on employee performance with motivation as an intervening variable with  at a government-owned general hospital operating in the city of Bondowoso. Variables in this study is independent variable (competence) and the dependent variable (employee performance). The analysis used is descriptive analysis with 100 samples respondents. The results of the analysis show that competence and work motivation have a positive impact on employee performance. For the indirect effect of competence on performance through motivation, it also has a positive and significant effect.
Analysis of the Regional Revenue and Expenditure Budget Realization Report at the Sinjai Regency Tourism and Culture Office, Indonesia A. Fara Rezky Rahmadani Rasyid; Agusdiwana Suarni; Nasrullah
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: 10.65246/0jzjdp31

Abstract

Purpose: The Purpose of this study is to determine the efficiency of budget use in the 2019 2023 period at the Sinaji Regency Tourism and Culture Office, with a focus on collecting budget allocations, realization, and efficiency in each budget year. Design/methodology/approach: The type of research used is quantitative with an explanatory study approach through documentation of financial recapitulation reports from the Sinjai Regency Tourism and Culture Office. Findings: The result of the study show that despite fluctuations in budget allocation, the level of budget efficiency remains stable, ranging from 95.73% to 98.89%. 2019 recorded an efficiency of 95.73%, followed by an increase in 2020 (96.95%) due to budget adjustments related to the COVID-19 pandemic. In 2021, efficiency was recorded at 98.38%, with allocations focused on programs supporting government affairs. 2022 achieved the highest efficiency of 98.89%, while in 2023, despite a budget spike, efficiency remained at 97.06%. The programs that received the largest budget allocations during this period were the office services and tourism destination development programs, with fairly efficient budget management despite implementation challenges in 2023. Overall, this study shows that budget management during this period has been carried out efficiently.  Social implications: This study argues that budget efficeincy in the Sinjai Regency Tourism and Culture Office has a direct impact on the development and sustainability of local tourism and cultural initiatives. By ensuring high efficiency in budget allocation and realization, resources can be optimized to support programs that enhance community engagement, preserve cultural heritage, and boots the local economy. Originality/Value: This study makes a unique contribution by presenting a quantitative analysis of budget efficiency over five years, including the impact of the COVID-19 pandemic on public spending. It highlights the stability of efficiency levels despite external challenges, and identifies areas for improvement in the management of large-scale programs.
The Mediation of Financial Report Information Quality on Governance Based on Apparatus Competence and Internal Control Systems 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/wh10e222

Abstract

This study aims to examine the intervening influence of the quality of financial report information on governance based on the competence of personnel and the internal control system in the Makassar City Government. The objective of this research is to analyse the direct and indirect effects between the independent, dependent, and intervening variables. The data collection techniques (instruments) used include observation, questionnaires, and documentation. The population in this study comprises 44 regional work units (SKPD) in the Makassar City Government, consisting of 687 individuals selected purposively. The sample size of 268 respondents was determined using the Solving formula. Data analysis was conducted using Structural Equation Modelling (SEM) with the SmartPLS program. The results of the study indicate that competence has a significant effect on the quality of financial report information. The internal control system also has a significant effect on the quality of financial report information. However, competence does not significantly contribute to government governance. Similarly, the internal control system does not significantly enhance government governance. The quality of financial report information has a positive and significant impact on government governance. The findings suggest that improvements are needed in the competence area, particularly in enhancing independence in performing core duties and functions. Regarding the internal control system, there is a need for better implementation to identify the added value in each aspect of governance.
Factors Influencing Fishermen's Income at the Wotu Fish Auction Site in East Luwu Regency, Indonesia Rusna; Agusdiwana Suarni; Abdul Khaliq; Andi Maghfirah Zainal; Sahabuddin N
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/pdgz3f64

Abstract

This study aims to analyze the influence of working capital, catch volume, experience, and selling prices on the income of fishermen at the Wotu fish auction. The research employs a quantitative approach, utilizing data collected through questionnaires distributed to respondents directly related to the research topic. Data collection methods include observation and questionnaire distribution. The study incorporates both primary and secondary data sources. The research instrument applies the Likert scale to measure variables. Data analysis, conducted using SPSS version 25, reveals that working capital significantly affects income, catch volume also significantly impacts income, experience does not show a significant effect on income, and selling prices significantly influence fishermen's income at the Wotu fish auction.
The Level Of Sharia Financial Literacy Among Muhammadiyah Members In Bulukumba Regency, South Sulawesi Indonesia Andi Paradiba Tenri Awaruh; Agusdiwana Suarni; Abdul Khaliq; Nur Fitri Amaliah; Sahabuddin N
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/rbrda311

Abstract

This study aims to assess the level of Islamic financial literacy among Muhammadiyah members in Bulukumba Regency. A quantitative approach was used with observation, questionnaire, and documentation methods, as well as descriptive analysis for data interpretation. The population of this study was Muhammadiyah members aged 15-69 years, with a sample of 91 people calculated using the Slovin formula. The results showed that the level of Islamic financial literacy among Muhammadiyah members in Bulukumba Re gency was 73.04%, which indicates a moderate category (60% - 79%). The scores for each indicator are as follows: Islamic economics (84.22%), basic knowledge of Islamic finance (73.18%), Islamic savings and loans (70.94%), Islamic insurance (70.91%), and Islamic investment (68.22%).
Financial Management Practices Of Msmes: A Case Study Of Jangun Marning Business In Bulukumba, South Sulawesi, Indonesia Agusdiwana Suarni; Chindy Putri Ardhana; Sahabuddin N
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/zf5a9y38

Abstract

This study aims to analyze the financial management practices of micro, small, and medium enterprises (MSMEs) in Bulukumba, South Sulawesi, Indonesia. The context of this study is based on the challenges faced by MSMEs in managing their finances, which often lead to difficulties in business planning and development. The methodology adopted in this study is qualitative, using in-depth interview techniques with business owners and using source triangulation for data analysis. The findings of the study show that many MSME owners do not have a formal financial plan, which has an impact on cash flow management and future planning. In addition, they lack the courage to invest in modern technologies that can improve productivity. The conclusions of this study highlight the importance of financial education and applied technology to improve the financial management practices of MSMEs, which in turn can support their desire to support businesses.
Mosque-Based Community Empowerment: A Case Study of Muhammadiyah Mosques in Gowa Regency, South Sulawesi, Indonesia Andi Zulfikar Busri; Agusdiwana Suarni; Sri 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: 10.65246/1v9mmx95

Abstract

The mosque is the largest place of worship among the five religions practiced by the Indonesian people, especially in South Sulawesi. The mosque is one of the most important institutions in the Islamic community and plays a significant role in daily life. Data from the SIMAS of the Ministry of Religious Affairs recorded 12,867 mosques in South Sulawesi.The type of research used is a Qualitative Approach. Therefore, the research results show that based on the information provided, the economic empowerment programs for the community conducted or planned in several mosques include the collection and distribution of zakat given to those in need, especially during the fasting month, and the mosques provide small loans to the community to assist them in economic activities.The mosque also strives to have a greater positive impact on the welfare of the community and the overall progress of the mosque.
The Influence of Financial Literacy and Financial Technology on Financial Inclusion Faculty of Islamic Religion Muhammadiyah University of Makassar Alfina Angraeni; 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/xm7bss10

Abstract

This study aims to analyze the effect of financial literacy and financial technology on financial inclusion of the Faculty of Islamic Studies, Muhammadiyah University of Makassar. Financial literacy includes financial knowledge, behavior and attitudes in managing finances, while financial technology refers to the use of technological innovation in financial services to improve effectiveness and efficiency. Financial inclusion, as a dependent variable, is defined as an individual's accessibility to formal financial services to improve financial well-being. The study used a quantitative approach with an associative descriptive method. The sample consisted of 77 students selected using the proportionate stratified random sampling technique. Data collection was carried out through a Likert-based questionnaire, which included indicators of financial literacy, financial technology, and financial inclusion. Data were analyzed using multiple regression tests to test the relationship between variables. The results of the study showed that the sig. value. For the effect of X1 on y is 0.169> 0.05 and the t value is 1.388 <t table 1.665, so it can be concluded that H0 is rejected, which means there is no significant effect of X1 on Y and the sig. value. The influence of X2 on y is 0.041 < 0.05 and the calculated t value is 2.079 > t table 1.665, so it can be concluded that H1 is accepted, which means there is a significant influence of X2 on Y.
A Thematic Review on Blockchain Suitability in Inter-Organisational Collaboration Workflow In E-Payment Process in the Malaysian Public Sector Naharudin Saadan; Khairil Faizal Khairi; Azuan Ahmad; Agoos Munalis Tahir
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/gg44h267

Abstract

Blockchain Technology (BCT) has emerged as a transformative tool for enhancing inter-organisational collaboration (IOC) workflows, particularly in complex, multi-stakeholder environments such as the public sector’s electronic payment (e-payment) systems. In Malaysia, e-payment processes are a critical component of the government’s digital transformation agenda, as outlined in the MYDigital blueprint. However, significant challenges persist in managing IOC workflows, with fragmented operational systems and reliance on manual processes undermining the efficiency and reliability of transactions among government agencies, acquiring banks, and the accounting office. The 2022 Auditor General’s Report highlighted systemic inefficiencies, revealing that acquiring banks and collection agents frequently failed to meet service provision timelines, leading to delays in transferring over RM6.0 billion in government-collected funds between 2015 and 2020. These delays underscore the limitations of the current system, including service discrepancies, operational complexity, and inadequate communication. Given BCT’s inherent features—transparency, decentralisation, immutability, and automation—it offers a promising solution to these persistent issues. This study aims to (i) identify trends and statistics in BCT-related research within the construction industry from 2017 to 2024 and (ii) evaluate key topics within BCT literature relevant to IOC workflows. Using a systematic search and screening process across major databases (Scopus and Mendeley), 35 eligible articles were selected for analysis. A thematic analysis, conducted with ATLAS.ti 24, identified seven critical themes: autonomous penalties enforcement, middleware for fragmented systems, automation of manual processes, SLA monitoring platforms, legality of smart contracts, reduction of operational complexity, and improvement of IOC workflow communication. The findings offer valuable insights into BCT’s suitability for addressing IOC workflow challenges and highlight potential avenues for future research. These insights are expected to guide public sector organisations in accelerating the adoption of BCT as a solution for improving e-payment processes and enhancing overall operational efficiency.
Price Volatility of Milkfish Commodities in Aouth Sulawesi Muhammad Irwandhi Amri; Ratnawati Tahir; Syafiuddin; Sri Mardiyati; Mohammad Natsir; Irma Sribianti
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: 10.65246/0pd4pw82

Abstract

Milkfish is an important fisheries commodity in South Sulawesi, both for domestic consumption and as an export product. However, the high price volatility of milkfish often poses challenges for producers, traders, and consumers. This study aims to analyze the price volatility of milkfish in South Sulawesi from 2018 to 2023, using secondary data on producer prices and total milkfish production. The analysis methods include calculating the coefficient of variation and linear trend analysis to measure price fluctuations and trends over the period. The results indicate significant price fluctuations, especially in 2020 and 2021, which were influenced by supply chain disruptions due to the COVID-19 pandemic. Overall, milkfish prices have shown a steady increase from 2018 to 2023, despite sharp price spikes in certain periods. Factors affecting price volatility include production levels, distribution policies, and external factors such as extreme weather and the pandemic. This study provides insights into the price patterns of milkfish and the factors influencing price fluctuations, which can serve as a basis for formulating more effective policies to stabilize the milkfish market in South Sulawesi.

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