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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 Effect of Professional Skepticism and Information Technology onAuditors Performance Asrini; Arifuddin; Andi Kusumawati; Asri Usman
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/e2sj2c98

Abstract

The purpose of this article is to analyze the influence of professional skepticism and information technology on auditors' performance. This study is a type of quantitative study. Population in this study is BPK South Sulawesirepresentative auditors with 103 auditors as a sample by sample method saturated. The types of data in this studyare the primary data use questionnaires in collecting the data with 64 returning respondents. Deep data analysis techniques study This using the regression model selection test , the assumption test classical , multiple linear regression , and hypothesis testing Partial with SPSS version 25 . Based on the results of data analysis, the findingsof this study are professional skepticism and information technology has a positive and significant effect on auditor performance.
Determinants of Educated Unemployment in WestJawa Province in 2017-2021 Aziza Retnamning Bahira; Winny Perwithosuc; Anisa Riski Apriani
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/hbjwnp79

Abstract

Educated unemployment is a problem that often occurs in Indonesia, especially in the West Java Province, because economic growth and wages are quite high. Economic growth and high wages not offset by employment will increase the number of educated unemployed. This study aims to determine the determinants of educated unemployment in regencies/cities in West Java Province. This study used secondary data from combined panel data between cross sections covering 27 regencies/cities in West Java Province and timeseries for five years from 2017 to 2021. The approach method used in estimating this panel data is the Fixed Effect Model (FEM). The results of the regression of this panel data show that the minimum wage has a positive and significant effect on educated unemployment, the GRDP has a positive and significant effect on educated unemployment, the human development index hasa negative and significant effect on educated unemployment. In contrast, the population number variable has a negative and insignificant effect on educated unemployment.
The Determinant of Regional Expenditure: A Study in Central Java Bagas Prasetyo; Winny Perwithosuci
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/cxr9c177

Abstract

Regional expenditures are part of regional spending, where these expenditures consist of direct expenditures and indirect expenditures. This studyaims to examine the factors that influence regional expenditures. Variables that affect regional spending consist of Regional Original Income, Gross Regional Domestic Product, Human Development Index, and Population. This research method uses panel data regression with the Fixed Effect Model approach throughEviews 10 to analyze panel data from 2015-2020 in 29 districts and six cities in Central Java province. The study results show that Regional Original Income andGross Regional Domestic Product significantly positively affect Regional expenditure. In contrast, the Human Development Index and Total Population have no significant effect on Regional expenditure.
Estimating the Effect of Human Capital Spending on Unemployment in East Kalimantan Using the Chain Rule Method in Differentials Dewi Mayarini Wulandari; Muhammad Anas
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jfn2kd47

Abstract

Unemployment is one of the development issues that arise as a result of the labor force growing faster than employment. Although the number of unemployed peoplein East Kalimantan Province has decreased, it is still quite high. The purpose of this studyis to estimate the direction and magnitude of the impact of human capital spending or expenditure on the Open Unemployment Rate in East Kalimantan Province from 2018 to 2020 using panel data regression with the Random Effects Model (REM) approach and the chain rule method. According to the findings of this study, education expenditure has a positive effect on average length of schooling (RLS), and health expenditure has a positive effect on life expectancy (UHH). The average length of schooling has a positive effect on the open unemployment rate in East Kalimantan province, while life expectancyhas no effect. Thus, mathematically, education expenditure has a positive effect on the open unemployment rate, proving the existence of a chain rule. Meanwhile, health expenditure has no effect on the Open Unemployment Rate, indicating that the chain ruleis invalid. The government is expected to be able to evaluate how the education and healthexpenditure budgets are being used in order to create superior human resources that are tailored to the needs of each region in East Kalimantan Province.
The Effect of Corporate Governance on Financial Performance Mediated by Capital Structure Fatmasari; Ana Mardiana
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8dmtsh52

Abstract

This study aims to analyze the effect of corporate governance on financial performance mediated by capitalstructure. The variables used in this study are corporate governance as an independent variable, financial performance as the dependent variable, and capital structure as a mediating variable. The basis used to explain between variables in this study comes from agency theory and trade-off theory. The population used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2020. This study uses purposive sampling method in selecting samples and using secondary data. The number of companies that were sampled were 105 companies with a total of 88 data. The analytical method used is the path analysis method and the Sobel test for testing the mediation hypothesis. The results of this study indicate that managerial ownership has an insignificant negative effect on capital structure. The audit committee has a significant positive effect on the capital structure. Capital structure has a significant negative effect on financial performance. Managerial ownership has a significant positive effect on financial performance. The audit committee has no significant positive effect on financial performance. This study shows that the role of capital structure is not able to mediate the relationship between managerial ownership and financial performance. Finally, the role of capital structure is able to mediate the relationship between the audit committee on financial performance
The Portrait of Good Governance in the Framework of Religious andCultural Philosophy Ferry Christian; Abdul Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/agfdkr73

Abstract

This study aims to integrate the meaning of religious and cultural philosophy contained in the principles of goodgovernance. This research method is descriptive. Literature review to find meaning that is integrated with the principles of good governance from the perspective of religious and cultural philosophy in Indonesia. This research shows that religious philosophy provides a logical basis for religious thought in accordance with God's teachings. Government administrators are required to carry out the norms and laws taught in religion regarding God's commands and prohibitions, in managing and being accountable for the budget. Meanwhile, cultural philosophy has a moral responsibility, is reasonable and is based on cultural principles that can enhance human dignity. Cultural philosophy can be a guideline of behavior in implementing government so that it acts in accordance with the values, norms or laws that are in accordance with the cultural philosophy of each region.
Analysis of Nene' Mallomo's Cultural Philosophy in the Management of Regional Finances and Assets in the Office of the Regional Finance and Assets Agency of Sidenreng Rappang District" Firman; Wulan Pratiwi
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/d73vv521

Abstract

The Local Government as the party given the task of running the government is obligedto report financial accountability for the resources collected from the community as a basis for assessing its financial performance. This study aims to determine the cultural philosophy value of Nene' Mallomo in the management of regional finances and assets inthe office of the Regional Finance and Assets Agency of Sidenreng Rappang Regencyand to know the value of the Nene' Mallomo cultural philosophy in expressing its role in the achievement of the Performance of the Regional Financial and Asset Agency of Sidenreng Rappang Regency. This research is a qualitative research that produces descriptive data in the form of speech/writing on the behavior of the people observed. The techniques for collecting interview data, documentation and literature studies. The results show the Financial Management of Sidenreng Rapang Regency is already very good. It can be seen from the point of view of agency theory where the government acts as an agent to give full responsibility to community by managing finances based on principles and principles and managing regional finances.
Analysis of Community Economic Growth in the Middle of the Covid-19 Pandemic on the Agricultural Sector in the Regionsouth Sulawesi Firmansyah
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/m7dmpz05

Abstract

Economic growth is an indicator of successful development in an economy. The natural resources that have the most influence on the people's economy, especially in the South Sulawesiregion, are resources in the agricultural sector. Agriculture in South Sulawesi has many types and has itsown competitiveness in the eyes of the community, such as rice farmers, cloves, cocoa, and so on. In 2019, the economy in South Sulawesi increased quite high, reaching 5.46% according to Bank Indonesia data, but towards the end of the year and entering 2020, the economy in South Sulawesi experienced a decline which saw a sharp decline of up to 0.5% according to Bank Indonesia data . The decline in the economy was due to the Covid 19 pandemic which attacked various countries, especially Indonesia, including South Sulawesi. Covid 19 is a new virus that causes mysterious pneumonia in sufferers and this virus spreads quickly from one patient to another. The existence of the Covid 19 pandemic has caused several sectors in Indonesia to experience a downturn, one of which is the economic sector. The economic decline occurred due to the enactment of PSBB (Large-scale Social Restrictions) so that people were limited to carrying out their daily activities, especially buying and selling transactions. The type of research used in this research is the mix method, a combination of two types of research between qualitative and quantitative because the data taken comes from data that has been presented by Bank Indonesia, the Central Bureau of Statistics, and the Financial Services Authority, and data collection is carried out by using a questionnaire. (questionnaire).
Determinants of Credit Risk of Bank BUMN Listed on the Indonesia StockExchange Hariyanti; Salmiyah Thaha
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q5yddf16

Abstract

This study aims to analyze the Determinants of Credit Risk of Bank BUMN Listed On The Indonesia Stock Exchange. The type of data used in this research is quantitative and qualitative data while the data source used is secondary data. The research was conducted using data from annual published financial reports for a period of 10 years, from 2012 to 2021. The research variables consisted of the independent variables, namely NIM, NPL, CAR, and the dependent variable, namely ROA. The analytical method used is multiple linear regression analysis, and hypothesis testing. Net Interest Margin at state-owned banks has a significant influence on return on assets. Non-performing loans at Bank Mandiri have a significant influence on return on assets, meanwhile at Bank BTN, BRI and BNI, they have no significant effect on return on assets. Capital Education Ratio at BRI bank has a significant effect on return on assets, meanwhile Bank Mandiri, BTN, and BNI have no significant effect on return on assets.
The Effect of Celebrity Endorsement on Purchase Intention With Brand Awareness as a Mediating Variable on MS GLOW BEAUTY Products (Case Study on MS GLOW BEAUTY Customers at msglowbeauty27 Purwantoro Official Store, Wonogiri) Hysbrian Maaliki Satria Mukti; Wuryaningsih Dwi Lestari
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/crhayz40

Abstract

This research aims to determine and analyze whether Celebrity Endorsement has an influence on Purchase Intention, taking into account the factor of Brand Awareness. The method used in this research is a quantitative method. The populationand sample in this research are customers of the msglowbeauty27 store in Purwantoro who have purchased Ms Glow Beauty skincare products, and the number of respondents as the sample in this research is 105 people. The data source used in this research is primary data. The data analysis uses Warp PLS version 7.0. The results of this research conclude that there is a positive influence between Celebrity Endorsement and Purchase Intention. There is a positive influence between Celebrity Endorsement and Brand Awareness. There is a positive influence between Brand Awareness and Purchase Intention. Good Brand Awareness of the Ms Glow Beauty brand will further strengthen the Purchase Intention of the Ms Glow Beauty brand in the minds of consumers.

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