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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 External Locus of Control, Compensation Suitability, and Internal Control Effectiveness on Accounting Fraud Tendency Andhini Puspita Ningrum; Rizal Yaya
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/63sd1392

Abstract

The research is intended to examine the possibility that external locus of control, compensations suitability, and effectiveness of the internal control may contribute to person committing a crime of accounting fraud tendencies. The research object is the village government of Kulon Progo Regency, which is comprised of village governments of Pengasih, Kokap, Wates, Panjatan and Temon. The present study used sample of village government workers such as the Village Head (Lurah), Village Secretary (Carik), and Village Treasurer (Danarta) in 41 villages in the Kulonprogo Regency. In this study, a tool called SPSS will be applied. Findings of the analysis indicate that external locus of control has a considerable positive impact on the predisposition of accounting fraud. The appropriateness of compensation does not have any considerable impact on the propensity of the accounting fraud. And, lastly, the efficiency of internal control has an important adverse impact on the propensity towards accounting fraud.
Influence of Firm Size and Profitability on Sustainability Report Disclosure in Technology Sector Firms 2022–2024 St.Magfira Sri Rahmadahani; Dwi Andriani Putri; Aini Maqfirah; 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: 10.65246/7rs64r18

Abstract

This study examines the influence of firm size and profitability on sustainability report disclosure among Indonesian technology firms listed on the Indonesia Stock Exchange (BEI) from 2022 to 2024, utilizing the Global Reporting Initiative (GRI) 2021 Standards. Despite regulatory mandates like POJK No. 51/POJK.03/2017, disclosure levels vary significantly in the technology sector, a key driver of Indonesia’s digital economy. Employing a quantitative causal-comparative approach, the study analyzes data from five firms in the diversified digital and investment subsector, yielding 15 observations. Firm size is measured by the natural logarithm of total assets, and profitability by Return on Assets (ROA). Multiple linear regression results indicate a significant model (F = 4.517, p = 0.034, R² = 0.430), explaining 43% of disclosure variation. Firm size shows a positive but insignificant effect (β = 0.017, p = 0.139), suggesting size alone does not drive disclosure. Profitability exhibits a marginally significant positive effect at the 10% level (β = 0.052, p = 0.086), indicating profitable firms tend to disclose more to enhance stakeholder trust. The findings align with legitimacy and stakeholder theories, contributing to literature on technology sector disclosure and offering insights for firms and regulators to improve transparency. Limitations include a small sample size and exclusion of other variables like governance.
Analysis of Factors Affecting Audit Delay in Companies Listed on the Stock Exchange (Case Study at PT Envy Technologies Indonesia Tbk in 2021–2024) Windayani; Nursam; Devy Nirwatul Khasanah; Syaqina Nurfadillah; 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/n13xek89

Abstract

This study aims to analyze the effect of financial distress, profitability, and earnings quality on audit delay at PT Envy Technologies Indonesia Tbk during the period 2021 to 2024. Audit delay is an important issue because it affects the timeliness of financial reporting, which has a direct impact on decision making by stakeholders. This study uses a quantitative approach with a case study method, where secondary data is obtained from audited annual financial statements. Audit delay is measured based on the time difference between the book closing date and the audit opinion date. Financial distress is measured by the Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and earnings quality by the ratio of operating cash flow to net income. The results of this study indicate that all three variables have a strong relationship with audit delay: DAR and ROA are positively correlated, while earnings quality is negatively correlated with audit delay. However, the three relationships are not statistically significant at the 5% significance level. This finding indicates that although the direction of the relationship is in accordance with the theory, there is not enough evidence to state a strong influence in general, given the limited amount of data. This study provides an empirical contribution to understanding audit delay and suggests that companies improve transparency and reporting quality to minimize audit delays.
The Impact of Green Accounting Implementation and Environmental Performance on the Performance of Manufacturing Companies Listed on the IDX in 2022–2024 Dwi Nur Isra; Amira Fauziah; Nurhalizah; 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/yd34gn93

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The approach used is quantitative with a causal research type. The research sample consisted of 30 manufacturing companies selected using the purposive sampling method, with secondary data obtained from annual reports and sustainability reports. The independent variables analyzed were green accounting and environmental performance (measured through PROPER), while company performance was measured using Return on Assets (ROA). The results of the study indicate that green accounting partially and simultaneously has a positive and significant effect on the company's ROA, while environmental performance does not have a significant effect on the company's ROA. These findings confirm that the integration of environmental aspects into the company's accounting and operational reporting systems can strengthen social legitimacy and increase efficiency and profitability.
The Influence of Financial Literacy, Locus Of Control and Lifestyle on Cashless Society Behavior of Gen Z in Pontianak City Syifa Azizah; 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/zcdnzf70

Abstract

The purpose of this study is to investigate the impact of financial literacy, locus of control, and lifestyle on the cashless society behavior of Generation Z in Pontianak City.  This study employs quantitative methodologies.  Pontianak City's Generation Z population was researched.  The study sample was chosen using a purposive sampling method, in which the sample was chosen based on certain characteristics requested by the researcher.  This survey had a total of 100 respondents.  The outcomes of the study suggest that financial literacy has a positive and significant influence on cashless society behavior.  On the other hand, locus of control has a negative and minor influence on cashless society behavior.  And lifestyle has a favorable and important influence on cashless society behavior. 
Analysis of Zakat and Tax Compliance and its Implications for Indonesia’s Fiscal Policy Fatihah Zakiya Aqmal; Isman; Lukmanul Hakim
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: 10.65246/78s1xh95

Abstract

This study aims to analyze the gap between zakat and tax compliance levels in Indonesia’s fiscal policy context in 2021-2024. Based on the latest data, the tax compliance ratio reached 88% in 2023, while the zakat compliance ratio was only 21.7%, indicating a significant gap between the two public financial instruments that should complement each other in the economic system of a Muslim-majority country. This gap indicates a clash between the ideality of applying Islamic economic principles in fiscal policy and the reality of implementation in society and fiscal institutions. The main problem to be answered is: Is there a significant influence between tax compliance and zakat compliance in Indonesia? How have Islamic economic principles been used as a normative and operational framework in tax policy and zakat management to achieve the goals of social justice and economic sustainability? This research is exploratory and analytical (need to do) with a mixed methods approach. Quantitative data measures the compliance ratio and its correlation, while qualitative data examines policies, institutional systems, and public perceptions through literature studies. This research concludes the root of compliance inequality and provides integrative policy recommendations to optimize the role of zakat in the national fiscal system. The benefit of this research is that it will strengthen Indonesia’s fiscal policy to align with Islamic economic values by increasing the contribution of zakat to equitable and sustainable development.
The Role of Managerial Strategy in Innovation, Ambidexterity, Technology, and Technopreneurial Success. Wahyudin Yahya; M.Yusuf.K; 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/zzmkny84

Abstract

This study aims to evaluate the role of managerial strategy, innovation, ambidextrous organizations, and technology adoption in driving the success of technopreneurs in the digital economy era. The focus of this research is to examine how these four factors collectively enhance the performance and competitiveness of technology-based businesses amid increasingly complex digital challenges. A quantitative approach was employed, with surveys serving as the primary data collection method. The research sample consisted of 50 active technopreneurs. Prior to the distribution of questionnaires, validity and reliability tests were conducted to ensure the appropriateness of the instrument. The validity test results indicated that all questionnaire items were valid, as shown by correlation coefficients exceeding the critical value. Meanwhile, the reliability test demonstrated a high level of consistency, with a score of 0.784. The data were analyzed statistically using descriptive and inferential analysis. The Shapiro-Wilk normality test showed that the data were normally distributed with significance levels above 0.05. Further analysis using a one-sample t-test revealed that the average responses from the 50 technopreneurs were significantly higher than the benchmark score of 70, with a p-value of 0.0001. These findings indicate that managerial strategy, innovation, ambidextrous organizations, and technology adoption significantly contribute to technopreneurial success in the digital era, with advanced technology adoption being the most influential factor. The integration of these four elements forms a critical foundation for strengthening competitiveness and ensuring the sustainability of technopreneurial ventures
Does Student’s Education Background Affect Technopreneurship Intention? Insights from College Students in Bandung Siti Mardiana; Helin Garlinia Yudawisastra; Indra Sasangka
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/qp87jn63

Abstract

The study aims at investigating factors affecting college students for entering technopreneurship, and whether their intentions are affected by their education backgrounds. The variables being used in the study are Social Support, Academic Support, Attitude toward Technopreneurship, Technopreneurship Intention, and Education background as moderating variable between Attitude toward Technopreneurship and Technopreneurship Intention. The research method is a quantitative study using PLS-SEM analysis. There are 333 respondents data were collected from students of various universities in Bandung and are valid for being used in the study. The result shows that Social Support and Academic Support are significantly affecting students’ Attitude toward becoming technopreneurs, while the attitude toward technopreneurship significantly affects Technopreneurship Intention. However, the effect of Social Support on Attitude is stronger than Academic Support. The Social Support is the degree of family influence on the students (such as having family background which have strong entrepreneurship values and practices). It is surprising that Academic Support, the degree of influence of the academic institutions toward technopreneurship mindset of the students, have a rather weak effect on the students. This finding is quite a reflection of the technopreneurship education so far in the higher education. Another interesting finding is that the education backgrounds (major) of the students do not significantly moderate the relationship between Attitude toward Technopreneurship and Technopreneurship Intention. That means the intention to become technopreneur is not dominated by students who have an IT-based education. This result is contrary to the assumption that students with IT background are more likely to develop ventures for IT startup company. That is in line with our expectation that a technopreneur can emerge from any major background.
The Influence of Above -the -Line and Below-the-Line Marketing Activities on Purchase Decisions of Hilo Sachet Products in Greater Malang, Indonesia Made Budi Ramdani Kusuma; Windra Sigit Sinulingga; Helga Trinawati; Sri Astuti Pratminingsih; Alia Tri Utami
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: 10.65246/4p16wk40

Abstract

This study aims to analyze the influence of Above-the-Line (ATL) and Below-the-Line (BTL) marketing activities on consumer purchase decisions regarding Hilo sachet products in the Greater Malang area of Indonesia. As marketing communication evolves with changing consumer behavior, the need for more targeted and impactful promotional strategies becomes essential, especially in the context of fast-moving consumer goods (FMCGs). A quantitative method was employed using survey data from 397 respondents who had recent purchase experience with Hilo sachets in Malang City, Batu City, and Malang Regency. The data were analyzed using multiple linear regression to determine the extent to which ATL and BTL activities affect consumer decision-making. Results show that both ATL and BTL activities significantly influence purchase decisions, with BTL exerting a slightly higher impact. This finding emphasizes the growing importance of personalized and direct marketing in regional consumer markets. This study contributes to the literature on integrated marketing communications by highlighting the comparative effectiveness of ATL and BTL strategies in influencing FMCG purchases in emerging market regions. The implications of this study provide guidance for marketers in allocating resources effectively between mass media and direct marketing efforts to enhance consumer engagement and conversion rates.
Analysis of E-Commerce Supervision for the Protection of Spiritual Rights of Consumers Rachma Ayu Handari; Triyono Adi Saputro
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/67fvta29

Abstract

This research aims to juridically analyze e-commerce supervision in the context of protecting consumers' spiritual rights based on Law Number 11/2008 on Electronic Information and Transactions (ITE Law), specifically Article 28, paragraph (1). The method used is normative legal research with a statutory and conceptual approach, which examines written legal norms and the principle of legality to test the certainty and clarity of these norms in the context of electronic transactions. Data is collected through a literature study, including primary and secondary legal materials such as laws, court decisions, and accredited journal articles. The analysis was conducted qualitatively by interpreting legal norms and evaluating the basic principles of applicable law. This research concludes that Article 28 paragraph (1) of the ITE Law expressly regulates the prohibition of spreading news that is detrimental to consumers and is an entry point to provide preventive and repressive protection of the spiritual rights of E-Commerce consumers. However, the obstacles are the multiple interpretations of proving the elements of digital offences and the coordination of law enforcement across sectors that hamper the effectiveness of supervision. This research contributes to designing regulations for the legal protection of consumers' spiritual rights in the digital era and by determining the implementation of comprehensive e-commerce supervision

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