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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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Technology in Digital Economy: How Effective Technology Enhance Sectoral Contributions in Indonesia? Abilio da Costa; Nurul Ilmy; Oktavianty; Alamsyah Agit
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/q56shs48

Abstract

Economic growth is an achievement that is the goal of many sectors, especially the economic sector, as these sectors will contribute to a region's economy. The digital era is an era that highlights innovation and advanced technology that has been widely used in various sectors, generally driving a significant increase in sector performance. However, in its application, technology implementation and innovation creation often need to be improved by various challenges. To find out the various challenges that hinder digital transformation, an in-depth analysis is needed in various sectors, which will be the main objective of this study. This study is qualitative with a literature study approach; the data collected comes from various research articles and review articles published in the last ten years. The data analysis used is deductive reasoning to extract information relevant to the theme raised in this study. The results of this study indicate that one of the sectors with the most significant contribution in Indonesia is the processing industry; as one of the largest sectors, the processing industry is one of the sectors that has implemented the use of technology and automation in its operational activities. On a small scale, many home industries have been able to use technology in marketing activities to reach more consumers. Some others need help understanding the use of technology, so they prefer to continue operating conventionally without using technology, causing an imbalance in sales. However, the contribution of the processing industry sector in general is supported by the implementation of technology, which also affects other sectors that contribute significantly to the economy, such as construction and trade.
Curbing Online Financial Scams in the Digital and AI Era: A Consumer Study Mohammad Tahir Zainuddin; Natasya Aina Abdul Khadir; Muhamad Azrin Nazri; Wan Nur Fazni Wan Mohamad Nazarie
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/vjz3rq12

Abstract

Along with the growing use of contemporary technologies, which has helped people in today's society with their daily lives but has led to an increase in online fraud instances that has cost consumers and service providers around the world significantly (Ali et al., 2019). Fraud is a deceptive act committed by a person with the intention to gain an unfair advantage or violate the rights of an individual. Malaysians have become victims and lost around RM415 million to scammers in the first seven months of 2022, which Bank Negara Malaysia intervened as the issue had gotten so bad (Nair, K., 2022). The goal of the study is to determine the elements that influence financial fraud victimization in Malaysian society by examining individuals' opinions towards various variables. Underpinned by fraud diamond theory to understand the psychology of the victims, the study investigates four hypotheses developed and tested in this study, i.e., Poor Knowledge, Low Self-Control, Financial Pressure and Bad Routine Activity, using a seven-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). The questionnaire is spread through social media sources and networking sites like WhatsApp and Telegram as well as Instagram. A total of 267 respondents were involved in this study, and quantitative data analysis employed IBM SPSS Software. The results gained after correlation and regression analysis proved the hypotheses, which the results of this study may give a clear direction in helping consumers from becoming victims of financial scams in the challenging economic environment.
Implementation of  Zakat Village Index method in Bolang Village Muhammad Syaswan; Muhammad Nasri Katman; A. Syatir Sofyan; Nur Asyah Muhtar
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: 10.65246/291hkn17

Abstract

  The title of this research is "Implementation of the Village Zakat Index Method in Measuring the Level of Community Welfare in Bolang Village, Alla District, Enrekang Regency". This title aims to answer the question of whether or not Bolang Village, Alla District, Enrekang Regency is eligible to receive zakat funds from BAZNAS. The type of research used in this study was conducted in Bolang Village, Alla District, Enrekang Regency. Enrekang Regency. The data collection method used is through questionnaires, interviews and documentation given directly to stakeholders in Bolang Village, namely the local government. Then the data was analyzed using quantitative descriptive methods. The results of the study showed that the index value of each variable where the value of the Economic Dimension (0.26), Health Dimension (0.78), Education Dimension (0.73), Social and Humanitarian Dimension (0.48), Empowerment Dimension (0.48), and Social and Humanitarian Dimension (0.48). (0.48), Da'wah and Advocacy Dimension (0.81). Then the calculation of the accumulated value of the Village Zakat Index (IDZ) in Bolang Village, Alla District, Enrekang Regency, obtained an IDZ value of 0.58. And if categorized into the Score Range, Bolang Village is included in the Fairly Good category. Which means that Bolang Village can be said to be worthy of assistance, especially in the economic dimension of the village in order to improve the welfare of its people. The Bolang Village Government is expected to be able to implement programs that can improve the welfare of its people, such as the formation of creative economic activists.
Delving into the Implementation of Malaysia's Pioneer Paddy Crop Takaful Scheme: Issues and Insights Syahnaz Sulaiman
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/mr8c2g71

Abstract

The agricultural sector is a cornerstone of Malaysia's economy and food security, yet it faces persistent risks, including climate change, pest infestations, and natural disasters. In response, paddy crop takaful schemes have been proposed as a Shariah-compliant financial tool to mitigate these risks and protect vulnerable farmers. However, despite its potential, these schemes encounter few implementation challenges. This study explores some issues surrounding its implementation based on the observation of a number of key institutions namely takaful operators, zakat and waqf institutions as well as agriculture agencies in promoting the participation of paddy farmers in the takaful schemes. The research adopts a qualitative approach, combining document analysis with semi-structured interviews. Data were gathered from takaful operators, zakat and waqf institutions, and officers from agricultural agencies within the year of 2024. The findings reveal several recurring challenges based on involvement of few agencies in the scheme. This study underscores the need for targeted awareness campaigns, policy support, and innovative integration of Islamic social finance mechanisms that has the potential to enhance paddy crop takaful. By leveraging insights from institutional perspectives, the findings contribute to designing more effective and inclusive paddy crop takaful schemes, enhancing resilience within Malaysia’s agricultural sector.
Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025) Abid Ramadhan; Putri Dewintari; Antong; Halim Usman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/kde8fe90

Abstract

This study aims to identify and analyze the development and trends in sustainability accounting research, particularly in the context of Environmental, Social, and Governance (ESG) issues within developing countries during the period from 2015 to 2025. By applying a bibliometric approach, this research utilizes secondary data sourced from reputable databases and processed using VOSviewer software to map the landscape of academic publications. The analysis includes publication volume, co-authorship networks, country collaborations, and keyword co-occurrence. The results indicate a significant increase in ESG-related studies, with China emerging as the leading contributor, followed by India and South Africa. Key research themes that have frequently appeared include ESG disclosures, corporate performance, climate change, renewable energy, and gender diversity in governance. These findings highlight both the progress and the existing gaps in ESG accounting research across developing nations. The study offers valuable insights for researchers, educators, and policymakers to better understand the dynamics of ESG integration in accounting practices and to guide future research directions in the field of sustainability accounting.
Measuring the economic potential of Tana Luwu: Klassen's Location Qoutient Approach and Typology Adi Firmanzah; Sri Wahyuny Mustafa; Ahmad Refki Saputra; I Ketut Patra; Jusman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rh90me12

Abstract

The Tana Luwu area, which includes four districts in South Sulawesi, has a diversity of economic potential that has not been fully mapped optimally. An understanding of the leading sectors is essential to support sustainable regional economic development. Therefore, this study aims to analyze the structure and potential of the economic base sector in the Tana Luwu area using the Location Quotient (LQ) approach and Klassen Typology. The results of the study using the LQ method show the diversity of leading sectors. Luwu and North Luwu Regency place the agriculture, forestry, and fisheries sectors as the main basic sectors among other economic sectors. Palopo City places the Financial Services sector as the main basic sector among other economic sectors. East Luwu Regency places the Mining and Quarrying sector as the main basic sector, and is the only basic sector in economic activities. Klassen's Typology Analysis places several economic sectors in Tana Luwu in the developed and rapidly growing category, while other sectors are still in the developed category but are depressed, developed and left behind. These findings provide the basis for the formulation of more focused economic development policies based on the potential for local excellence.
The Role of Risk Perception and Accounting Information in Moderating Effect of Financial Literacy on Investment Decisions Based on Islamic Values (an Evidence in Indonesia and Malaysia) Rendy Mirwan Aspirandi; Maheni Ika Sari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/vvx09t10

Abstract

In 2024 National Financial Literacy and Inclusion findings showed that Indonesia citizens' financial literacy index was at 65.43 %. Indonesia's financial literacy index has significantly improved from 49.68% in 2022. For novice investors, company information is very useful for decision-making. Signaling theory, which incorporates the concept of asymmetric information into models of decision-making. This research focus on the moderating efect of Risk Perception and Accounting Information to Financial Literacy on Investment Decision. The final analysis comprised 45 usable questionnaires from respondents across Indonesia. The results of testing the research hypothesis show that Risk Perception and Accounting Information moderate the effect of Financial Literacy on Investment Decision. The investors who have a rational understanding will limit the amount of funds to invest in several investment instruments that have high risk. Investors who have high financial literacy will be strengthened by the risk perception and accounting information of an investment instrument will influence their investment decision making.
Entrepreneurial Competence and MSME Performance: Islamic Business Ethics as Intervening Variable Septy Holisa Umamy; Muhammad Rizqi Ramadhani; Renata Eka Pratiwi; Kristina Dwi Putri; Melisa Auril Putri Hasania
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7jt7vd74

Abstract

This study aims to examine the influence of entrepreneurial competence on the performance of MSME actors, and to analyze the role of Islamic business ethics as an intervening variable in the relationship. The focus of this study is directed at MSME actors in Jember Regency, considering the high number of micro-enterprises that are the mainstay of the regional economy. This study uses a quantitative approach with a multivariate analysis method based on Partial Least Square Structural Equation Modeling (PLS-SEM), with the help of SmartPLS software version 3.0. The sample used was 100 MSME actors, selected using purposive sampling techniques based on certain criteria. The results of the analysis show that entrepreneurial competence has a significant direct influence on the performance of MSME actors. In addition, entrepreneurial competence has also been proven to directly influence the application of Islamic business ethics in business activities. Other findings show that Islamic business ethics directly influence the performance of MSME actors in Jember Regency. Furthermore, Islamic business ethics also acts as a significant intervening variable, which strengthens the relationship between entrepreneurial competence and MSME performance. This means that the higher the entrepreneurial competence possessed by business actors, if accompanied by the implementation of good Islamic business ethics, it will have a more optimal impact on improving business performance. This study provides theoretical contributions to the development of an entrepreneurial model based on Islamic ethical values, and offers practical implications for MSME actors and policy makers in designing business capacity development programs that not only emphasize technical competence aspects, but also moral and spiritual integrity.
Implementation of Financial Reports in Accordance with EMKM SAK in an Effort to Improve the Performance of Mejiku Florist UMKM in Makassar Nurul Izmi Muhajir; Rasika Salsabila; Wahyuni; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/byrkfe46

Abstract

This research aims to explore the implementation of financial statements in accordance with SAK EMKM in an effort to improve the performance of Mejiku Florist Micro, Small, and Medium Enterprises (MSMEs) in Makassar. Using qualitative approaches and case study methods, this study collected data through participatory observation, in-depth interviews, and documentation. The results of the study show that although the owner of Mejiku Florist is aware of the importance of financial statements, the recording practices carried out are still simple and not fully in accordance with applicable accounting standards. Obstacles faced include a low understanding of accounting, lack of formal training, and limited human resources. These findings indicate that to improve the performance of MSMEs, a better understanding of financial statements and greater support from related parties is needed. This research provides important insights for stakeholders in formulating more effective strategies to support the development of MSMEs in Indonesia.
Level of Understanding and Implementation of PSAK 112 from The Waqf Accounting Perspective Munzir Munzir; Lidya Aprilia Jumroh; Satria Lintang Rachmadana; Moh Ery Kusmiadi; Tri Rahmawati; Anggun Srimeilany Palamba; Nelwan Solossa; Asnat Way
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mmwfz814

Abstract

Indonesia has a predominantly Muslim population so it has great potential in the development and management of waqf. Waqf is an Islamic financial instrument whose aim is for the benefit of the people, in accordance with Law No. 41 of 2004 which states that waqf is the legal act of a wakif to separate and/or hand over part of his property to be used forever or for a certain period of time in accordance with his interests for the purposes of worship and/or general welfare according to sharia. The aim of the research was to determine the understanding of the Waqf Board of the Muhammadiyah Regional Leadership of Sorong Regency, Sorong City, South Sorong, and Raja Ampat Regency, and to find out how PSAK 112 was implemented in the Waqf Assembly of the Muhammadiyah Regional Leadership of Sorong Regency, Sorong City, and Raja Ampat Regency. The method used in this research is qualitative research with a phenomenological approach. This research was carried out at the Greater Sorong Muhammadiyah Regional Leadership Waqf and Land Council (Sorong Regency, Sorong City, and Raja Ampat Regency), Southwest Papua Province. The results of Nazir's research in understanding and implementing the PSAK 112 standard are that the PDM Waqf Council of Raja Ampat and South Sorong Regency does not yet understand PSAK 112. The second is the PDM Waqf Council of Sorong Regency and the PDM Waqf Council of Sorong City, which already understand and implement PSAK 112, as seen from the latest report on PSAK 112 and statements of interview results. This research means that waqf management institutions can report and present their financial reports according to PSAK 112 standards.

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