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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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Effectiveness of Local Product Marketing Communication on Consumer Purchase Intention in Sorong Regency Southwest Papua Luvnaya Nazhwa Arifai; Herviana Puspita Cahyati; Sopian; Fajar Kurniawan Lunggu; Rosita Nanda Wulandari; Frisca Tria Ramadhani; Andi Sismar; Anita Kusumawati
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/whhtdh23

Abstract

This study aims to analyze the effectiveness of local product marketing communication on consumer purchase intention. Effective marketing communication is believed to be able to build positive consumer perceptions of local products, which in turn influence purchasing decisions. A quantitative approach was used in this study with a survey method of 150 respondents who are active consumers of local products. The research instrument was a questionnaire compiled based on valid indicators from marketing communication theory and consumer behavior. The results showed that marketing communication has a significant direct influence on consumer purchase intention (p <0.05). This finding confirms the importance of communication strategies in increasing the competitiveness of local products in an increasingly competitive market. The practical implications of this study encourage local business actors to optimize digital communication channels.
Digital Marketing Analysis of Increasing Tourist Visits to Tourism MSMEs in Sorong Regency, Southwest Papua Andi Sismar; Annisa Rosida Salsabila K; Almar Atus Sholeha; Futi Khaturrahmah; Dilla Astuti Ningsih; Imelda Desi Anggraini; Musriani; Hardiman F. Sanaba; Sabaria; Sudirman
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: 10.65246/9mk7x586

Abstract

The purpose of this study was to determine: the effect of digital marketing on increasing tourism visitors. This study uses a quantitative method. The population of this study were tourism MSME actors in the Sorong Regency area of Southwest Papua. The sampling technique was a saturated sample. So the total sample in this study was 150 people. Data analysis in this study was carried out using regression analysis method to evaluate the relationship between the variables studied. The action activities include: distributing questionnaires, collecting and analyzing data and conclusions. The results of this study reveal that digital marketing has a positive and significant effect on increasing the number of visitors to tourism MSMEs.
Internal Control System as a Moderating Variable in The Analysis of Transparency in Management of Village Fund Direct Cash Assistance on Village Government Performance Mirasty Manggalatu; Munzir Munzir; Musriani Musriani; Mervin Irian Sadipun Komber; Putrawansyah; Andi Rosdinaman Budi; Yusron Difinubun; April Sisilia Erawati Tharob; Ferdinandus Syama
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/jyk0b412

Abstract

Village fund management is an important challenge for village officials that can create crucial potential in the use of these funds. Therefore, this study aims to examine the effect of transparency in the management of village fund direct cash assistance (BLT-DD) on the performance of the Sekban Village Government, Fakfak Regency, with the internal control system as a moderating variable. The study used a quantitative approach with a population of 50 BLT-DD recipients in Sekban Village in 2024, and the sample was taken by purposive sampling. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression techniques and moderation tests. The results of the study indicate that: (1) transparency has a positive and significant effect on village government performance, (2) the internal control system moderates the effect of transparency on village government performance. This study provides theoretical contributions to the development of accounting science and village government management, as well as practical implications for increasing the effectiveness of BLT-DD management through the application of transparency, and an optimal internal control system.
Analysis of PSAK 69 Implementation on Biological Assets to Support Financial Statement Relevance at PT. Berdikari United Livestock (PT. BULS) Sidenreng Rappang Hasdiana; Hernianti Harun; Aida Gimawati; Mawaddah Rachman
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/b13njk68

Abstract

This study aims to analyze the implementation of PSAK No. 69: Agriculture regarding Biological Assets at PT. Berdikari United Livestock (PT. BULS) Sidenreng Rappang. The research was conducted using a qualitative case study approach. Data were collected through observation, documentation, and interviews with the Secretary, Accounting and Finance Department, and Operations Department of PT. BULS. The research findings indicate that although PT. BULS recognizes a Biological Assets account in its financial statements, the company still classifies livestock — its primary operational asset — under current assets. Furthermore, the valuation is based on acquisition cost instead of fair value, which does not align with the provisions of PSAK No. 69. The company has managed to categorize livestock by type and age in accordance with the standard, but has yet to apply fair value measurement and disclosure optimally. This research contributes to the accounting literature by providing a case analysis of PSAK 69 implementation challenges in livestock companies, particularly state-owned subsidiaries. Practically, the findings offer recommendations for PT. BULS and similar entities to enhance their financial reporting quality by adopting proper biological asset accounting practices. The study highlights that the main obstacle lies in the limited understanding of PSAK 69 among accounting personnel and the difficulty in determining fair value due to market price volatility. It is recommended that companies collaborate with certified public appraisers (KJPP) and conduct regular staff training on PSAK 69 application to improve financial statement relevance and reliability
The Effect of Professionalism, Audit Tenure, Time Budget Pressure, Independence and Objectivity on Audit Quality in Public Accounting Firm in Bali Province Dwi Tarisa; Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
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/wq19cm49

Abstract

Financial reports that have been audited by a public accountant are more trustworthy than financial reports that are not or have not been audited. Users of audit reports expect that financial reports that have been audited by public accountants are free from errors and can be trusted as a basis for decision making. Audit quality is all the possibilities that exist when an auditor audits a client's financial statements to find violations that occur in the client's accounting system and report them in the form of audited financial reports, where in carrying out the auditor will be guided by relevant auditing standards and accounting codes of ethics. The population in this research are all auditors who work at 19 Public Accounting Firms in Bali Province which are still active. The sample used in this research was 101 respondents based on the questionnaire distributed. The analysis technique used in this research is multiple linear regression analysis. The sampling method used in this research was purposive sampling. The research results show that professionalism, time budget pressure and independence have no effect on audit quality. Meanwhile, the audit tenure and objectivity variables have a positive influence on audit quality at Public Accounting Firms in Bali Province.
The Influence of BIC Interest Rates, Money Supply, and Political Connection on the LQ45 Stock Price Index Nala Ratih; Avininda Dewi Nindiasari
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/c3e33x11

Abstract

This study aims to analyze. the. influe.nce. of SBI inte.re.st rate.s, the. mone.y supply, and political conne.ctions on the. LQ45 stock price. inde.x. The. approach use.d in this study is de.scriptive. quantitative. with data colle.ction te.chnique.s be.ing se.condary data in the. form of time. se.rie.s, name.ly data obtaine.d from the. Bank Indone.sia (BI) and Indone.sia Stock E.xchange. (IDX) we.bsite.s for the. pe.riod 2019-2023. The. de.te.rmination of the. sample. se.le.ction use.d in this study is the. purposive. sampling te.chnique.. The. analysis me.thod use.d is Pane.l Data Re.gre.ssion Analysis by conducting the. Chow te.st, Hausman te.st, Lagrange. Multiplie.r (LM) te.st, Classical Assumption te.st, t-te.st, F-te.st, and Coe.fficie.nt of De.te.rmination te.st. The. e.ntire. data proce.ssing of the. re.se.arch will be. conducte.d with the. he.lp of a compute.r using the. Microsoft E.-Vie.ws 13 application. The. re.se.arch re.sults show that the. BIC inte.re.st rate. has a significance. value. of 0.7758 > 0.05 with a t-statistic value. of 2.406805, thus it can be. conclude.d that the. BI inte.re.st rate. doe.s not have. a significant e.ffe.ct on the. LQ45 stock price. inde.x (H1 is re.je.cte.d). The. influe.nce. of the. mone.y supply on the. stock price. inde.x yie.lds a significance. value. of 0.0360 < 0.05 with a t-statistic value. of -2.240280, thus it can be. conclude.d that the. mone.y supply doe.s not have. a positive. but significant e.ffe.ct on the. LQ45 stock price. inde.x (H2 is re.je.cte.d). The. influe.nce. of political conne.ction on the. stock price. inde.x yie.lds a significance. value. of 0.0917 > 0.05 with a t-statistic value. of -1.767619, thus it can be. conclude.d that political conne.ction doe.s not have. a positive. and significant e.ffe.ct on the. LQ45 stock price. inde.x (H3 is re.je.cte.d).
Influence of Self-Control on Hedonism and Consumptive Behavior in Generation Z Female SPayLater Users Danisa Sabril Nurani; Era Agustina Yamini
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/qfswb089

Abstract

Today, SPayLater market still  grow and increasingly popular among youth such as Generation Z. The study aim to test the effect of setlf-control on hedonic lifestyle and consumptive behavior. The research used a quantitative method by conducting a survey with a questionnaire distributed directly to respondents, there were 300 respontents chosen using the purposive sampling tehcnique. The data in the study were analyzed using the SPSS 25 software. The results showed that (1) self-control had a significant negative effect on hedonic lifestyle, (2) self-control had a significant negative effect on consumptive behavior, (3) hedonic lifestyle had a significant positive effect on consumptive behavior. Based on the result of the study, it can be concluded that the higher a person’s self-control, the lower their hedonic lifestyle and consumptive behavior and vice versa. Then, the higher hedonic lifestyle, the higher the consumptive behavior.
The Role of Technology-Based Audits (Digital Audits) in Improving Audit Quality in Accounting Firms Public in the Industrial Era 4.0 Dian Pitra Amalia; Nurwahyuni; Indira Hasbah; 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/sf2p4503

Abstract

The development of digital technology has brought about major changes in audit practices, especially in the Industry 4.0 era. This study aims to analyze the role of digital audit in improving audit quality in Public Accounting Firms (KAP). With a causal quantitative approach, data were collected through closed questionnaires to auditors in the Makassar area. The results show that the implementation of digital audit and the effectiveness of the audit process have a positive and significant effect on audit quality. Technologies such as CAATs, big data analytics, and artificial intelligence enable auditors to work faster, more accurately, and more objectively. This study provides a practical contribution to KAP in optimizing digital transformation strategies, and emphasizes the importance of training and infrastructure in the successful implementation of audit technology.
Analysis of the Influence of Political Stability and Economic Factors on the Stock Price Index G20 Group of Countries Nenis Tri Atikah; Zulfan Rumasoreng; Nurul Azizah Az Zakiyyah
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/pm4f0081

Abstract

This study has a main focus in terms of looking at the relationship between political stability and macroeconomic factors such as GDP, exchange rates, inflation, and money supply to the Stock Price Index of nine G20 member countries. This study was conducted using panel data with data sources in the form of secondary data obtained from the World Bank Indicators during the period 2011-2022. This study uses a panel data analysis method using the Fixed Effect Model which is analyzed using Eviews10. From the regression results, it was obtained that the GDP and inflation variables did not have a significant effect on the stock price index, while political stability, exchange rates, and money supply had a significant and positive effect on the stock price index. However, all the variables used simultaneously had a significant effect on the stock price index of the nine G20 member countries from the period 2011-2022.
Bankruptcy Analysis of Companies Affected by the Boycott, Divestment, Sanctions (BDS) Movement Jestica Arifani Dilla Hardanti; Heni Safitri; Dedi Hariyanto
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: 10.65246/25rf8s80

Abstract

This study sought to determine the outcomes of corporate bankruptcy predictions using the Springate, Zmijewski, and Grover models on companies impacted by the Israeli Boycott, Divestment, Sanctions (BDS) Movement. The study's population consisted of 22 companies affected by the Israeli BDS Movement operating within Indonesia. A total sampling technique was employed, including all 22 companies. The analysis utilized three distinct models Springate, Zmijewski, and Grover to predict corporate bankruptcy. The analysis of bankruptcy predictions yielded the following results: the Springate model predicted 12 companies would experience bankruptcy, with 10 not at risk. The Zmijewski model identified 6 companies as potentially bankrupt and 16 as not at risk. The Grover model predicted 5 companies would experience bankruptcy and 17 would not. Overall, the combined analysis of the three models identified 3 companies that were predicted to experience bankruptcy and 8 companies that were not.

Page 18 of 32 | Total Record : 318

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