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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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Protection of Spiritual Rights in Sharia Dispute Resolution: Sustainable Finance Policy Trisiana Dewi; 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/cfrrtx60

Abstract

This research study explores safeguarding spiritual rights within the framework of Sharia dispute resolution mechanisms, particularly in the context of sustainable finance policies. Spiritual rights and spiritual protection are crucial in ensuring legal, moral, and spiritual justice in conflict resolution based on Sharia principles. Shariah-compliant dispute resolution is predicated on the notion that spiritual protection constitutes an integral component of individual and community rights. This component, in turn, significantly influences social and economic sustainability. Integrating ethical values, justice, and spiritual protection within sustainable finance policies that adopt Shariah principles strengthens dispute resolution mechanisms. The process employs various dispute resolution methods, including Sharia mediation, deliberation, and arbitration, to preserve harmony and balance among society's economic, social, and spiritual dimensions. This study underscores the significance of safeguarding spiritual rights in fortifying the legitimacy and efficacy of dispute resolution mechanisms within a Shariah-compliant sustainable financial system. The integration of spiritual safeguards within Shariah-compliant sustainable finance policies has been demonstrated to enhance the trust of the involved parties in the dispute resolution process, thereby contributing to the establishment of a fair and sustainable financial environment. The practical implication of this research is that it will determine whether a dispute resolution model that prioritizes the protection of spiritual rights and Sharia compliance contributes to developing an inclusive and sustainable financial system. 
The Influence of Trading Halts and Financial Performance on the Composite Stock Price Index (JCI) in Manufacturing Companies Listed on the Indonesia Stock Exchange. Alfiani; Suci Triwardani
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/zwxw7n52

Abstract

This study aims to analyze the influence of trading halts and financial performance on the Indonesia Composite Index (JCI) in the Indonesia Stock Exchange (IDX). Trading halts are mechanisms implemented to temporarily suspend stock trading during sharp market declines, with the goal of maintaining market stability and protecting investors. Using a quantitative approach with multiple linear regression analysis, this research examines secondary data from financial reports of manufacturing companies listed on the IDX from 2020 to 2025. The findings reveal that neither trading halts nor financial performance have a statistically significant impact on the JCI, with significance values exceeding the 0.05 threshold. These results align with prior studies suggesting that external and macroeconomic factors play a more substantial role in stock market movements than internal corporate variables. The study also identifies research gaps, emphasizing the need to explore additional variables that may influence the JCI. The implications of this research provide valuable insights for investors and policymakers in making informed investment decisions, while also highlighting opportunities for future studies to enhance understanding of stock market dynamics in Indonesia. Future research could benefit from incorporating macroeconomic indicators, monetary policies, and investor sentiment, as well as employing longitudinal and mixed-method approaches for a more comprehensive analysis.
Public Accountants' Perceptions of Indonesia’s Readiness for Accounting Digitalization in Industry 5.0 Eka Astrit Pitaratu; Halsya Handayani; Aldy Laana Larongga; Fitriani
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: 10.65246/49684x69

Abstract

This study explores the perceptions of public accountants regarding Indonesia’s readiness to adopt accounting digitalization in the era of Industry 5.0. As technological integration accelerates across sectors, the accounting profession faces urgent demands to adapt to artificial intelligence (AI), big data, and automation. This research aims to assess how well-prepared Indonesia is from the perspective of accounting professionals, who are directly impacted by these shifts. Using a quantitative research approach, data were collected through structured questionnaires distributed to certified public accountants across major cities in Indonesia. The study employed descriptive and inferential statistical methods to analyze the responses and identify patterns of perception. The findings reveal a generally positive perception of Indonesia’s digital transformation, with particular confidence in technological infrastructure and institutional support. However, concerns persist regarding the readiness of human resources and regulatory alignment. The results also suggest regional disparities in readiness levels, pointing to a need for more targeted policy intervention and continuous professional development. This study contributes to the literature by highlighting the voice of practitioners in the national discourse on digital transformation in accounting. It underscores the importance of collaboration among government, academia, and industry stakeholders to ensure a cohesive and sustainable digital ecosystem. The implications of this research are particularly relevant for policymakers, regulators, and educational institutions aiming to align Indonesia’s accounting profession with the demands of Industry 5.0.
Utilization of Artificial Intelligence for Customer Service: Phenomenological Study of Luwuk Startups Emma Triana Sutedy; Yayuk Tri Bunta; Amelia Warda; Sriwanti Belani
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/qf2cwm38

Abstract

This study explores the utilization of Artificial Intelligence (AI) in enhancing customer service within digital startups, with a particular focus on DRIVE, a startup based in Luwuk, Indonesia. The rapid integration of AI technologies in business operations has reshaped the dynamics of customer interaction and satisfaction. However, there remains limited qualitative research that captures the lived experiences of customer service personnel in smaller startup environments. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with key informants from DRIVE’s customer service team. The participants were selected using purposive sampling to ensure relevant and rich insights. Data analysis was conducted through thematic analysis, allowing the emergence of key themes related to the implementation, challenges, and perceived benefits of AI in their customer engagement processes. The findings indicate that AI significantly improves response time, supports personalization of service, and reduces repetitive workloads. However, the study also uncovers critical concerns, including limited technical infrastructure, low digital literacy among some staff, and the need for continuous human oversight to maintain customer satisfaction. Participants emphasized that AI should act as a support tool rather than a full replacement for human interaction. This study contributes to the existing body of knowledge by providing an in depth understanding of how AI is operationalized in real startup settings, particularly in underrepresented regions such as Luwuk. The insights derived offer practical implications for startup managers, AI developers, and policymakers in designing more effective AI strategies tailored to local digital ecosystems. Future research could expand the scope to multiple startups and incorporate customer perspectives to enrich the analysis.
Analysis of Local Government Readiness for Implementing AI Based Human Resource Information Systems Josse Aprilio Mangontan; Moh. Afrisyal L. Madusu; Putri Desi Ananta; La Saudin
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: 10.65246/871c2b39

Abstract

This study aims to analyze the readiness of local governments in adopting Artificial Intelligence (AI) based Human Resource Information Systems (HRIS) as a strategy to improve public sector efficiency and responsiveness in the digital era. The research adopts a quantitative approach using a survey method with structured questionnaires distributed to selected government agencies. The dimensions of organizational readiness measured include infrastructure readiness, human resource capability, policy support, and digital literacy. Data were collected from 112 respondents consisting of HR officers and IT staff in local government institutions. The analysis was conducted using descriptive statistics and structural equation modeling (SEM) to assess relationships between variables.The results show that while technological infrastructure and policy support are relatively adequate, there are still significant challenges in terms of human resource competency and digital adaptation. Particularly, the lack of training in AI application and limited integration between departments hinder effective implementation. The readiness level was categorized as moderate, indicating the need for targeted improvements before full scale deployment. The significance of this study lies in its contribution to the discourse on public sector digital transformation, especially in the context of human resource management through AI. The findings provide practical insights for policymakers and government leaders to design tailored interventions that address gaps in readiness. It also highlights the strategic importance of aligning institutional vision, technical capabilities, and workforce development to support AI based system implementation. This research is expected to serve as a foundation for further academic exploration and a reference for strategic planning in public administration.
Influence of Influencer Credibility and Visual Content on Gen Z's TikTok Purchase Intention Nadya Aurelle Dwisyah; Defa Enggrina; Delta Pelangi; Asmita Wulansari Dg. Liwang
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/d4asa193

Abstract

This study investigates the impact of influencer credibility and visual content on the purchase intention of Generation Z users on TikTok. Given the rising influence of social media marketing and the unique behaviors of Gen Z, understanding these factors is critical for effective digital marketing strategies. The research aims to examine how perceived trustworthiness, expertise, and attractiveness of influencers, alongside the quality and appeal of visual content, affect purchase intentions. A quantitative approach was employed, utilizing a structured questionnaire distributed to 350 Gen Z TikTok users selected through purposive sampling. Data were analyzed using structural equation modeling (SEM) to assess the relationships between variables. The results reveal that both influencer credibility and visual content significantly influence purchase intention, with influencer credibility showing a stronger effect. The findings suggest that marketers should prioritize building authentic and trustworthy influencer partnerships, as well as optimizing visual content to engage Gen Z audiences effectively. This study contributes to the growing body of knowledge on social media marketing by highlighting the specific drivers of purchase behavior on emerging platforms like TikTok. The implications offer valuable insights for marketers seeking to enhance consumer engagement and drive sales through influencer collaborations and compelling visual storytelling. The study recommends further research on other social media platforms and additional factors affecting Gen Z’s consumer behavior.
Enhancing Sustainable Business Practices: Triple-Layer Business Model Canvas Analysis of SEGITIGA Coffee Fita Kurniasari; Mahardika Agung Madepo; Ariya Naím
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/k9cy6j58

Abstract

This study explores how an MSME is able to develop its business sustainability. The increasing concern for environmental issues by consumers makes coffee shops need to take steps to accommodate this. This research focuses on a coffee shop, SEGITIGA Coffee, in Pontianak city that has been operating for 9 years by modifying its business model. This study combines PESTEL environmental scanning with IFE-EFE strategic analysis to refine the Triple Layer BMC model. The study captures first-hand perspectives from coffee shop entrepreneurs through in-depth qualitative research conducted during September-November 2024. The study found that SEGITIGA Coffee has successfully implemented initial eco-friendly practices—leveraging digital tools and recycled materials—demonstrating its commitment to sustainability. However, significant untapped potential remains, as these efforts operate below optimal efficiency and impact. This study demonstrates that strategic partnerships with external stakeholders can enhance SEGITIGA Coffee’s sustainability performance. By systematically integrating eco-friendly practices into its core business model, the company can not only reduce its environmental footprint but also differentiate itself in an increasingly eco-conscious market. These improvements are not merely operational upgrades but represent a transformative opportunity to future-proof the business. This research helps small businesses adopt sustainability while staying profitable. It offers practical solutions for entrepreneurs, supports policymakers creating green business programs, and aids researchers studying sustainable models in developing economies.
The Influence of Cognitive Dissonance Bias, Overconfidence Bias, and Herding Bias on the Investment Decisions of West Kalimantan Society in the Indonesia Stock Exchange Pebriyanti; Dedi Hariyanto; Heni Safitri
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: 10.65246/3r1f6e85

Abstract

This study examines the influence of cognitive dissonance bias, overconfidence bias, and herding bias on investment decisions in stocks listed on the Indonesia Stock Exchange. The study employs a questionnaire method as a data collection technique, involving a sample of 150 respondents, all of whom are residents of West Kalimantan who invest in stocks on the Indonesia Stock Exchange. The data analysis techniques used include multiple linear regression analysis, multiple correlation coefficient (R), coefficient of determination (R²), simultaneous test (F-test), and partial test (t-test). The results of the study indicate that cognitive dissonance bias, overconfidence bias, and herding bias have a positive and significant influence on investment decisions. This suggests that these three types of behavioral biases play an important role in the individual investment decision-making process. In other words, when investors experience a mismatch between their beliefs and new information, exhibit excessive self-confidence, or tend to follow the decisions of the majority, they are more likely to make investment decisions without thoroughly considering rational analysis. These findings highlight the importance of understanding investor psychology and financial literacy in minimizing the impact of cognitive biases. Proper education and enhanced awareness of financial behavior are expected to help investors make more objective and rational decisions, thereby reducing potential losses and improving the quality of investment decisions in the capital market.
Representative Bias Effects on Investment Performance During Stock Market Volatility Events 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/abnyew44

Abstract

This study investigates the influence of familiarity bias and attention grabbing on abnormal returns during black swan events. The analysis employs the traditional Capital Asset Pricing Model, expanded with prospect theory and the Fama and French Three- Factor Model, incorporating psychological variables such as familiarity and attention grabbing. The population comprises all companies listed and actively traded on the Indonesia Stock Exchange from 1997 to 2020. A systematic sampling method was used to determine the sample, resulting in 5,615 observations based on trading days over 23 years across nine sectors. The findings reveal that familiarity bias does not uniformly occur across all sectors during black swan events. Sectors significantly affected, either positively or negatively, include agriculture, consumer goods, finance, mining, property and construction, and trade and services. Moderation analysis shows a negative relationship between attention grabbing and abnormal returns, which weakens during black swan events. This suggests that the negative impact of attention grabbing on abnormal returns diminishes under extreme market conditions. The study highlights the behavioral dynamics of capital markets during rare and unpredictable events, emphasizing the relevance of behavioral finance. It also supports the notion of increasing integration among global financial markets, as evidenced by similar reactions in international capital markets. This research is limited to representative biases, specifically familiarity and attention grabbing. Other psychological biases beyond representativeness remain unexplored and warrant further study, particularly during crisis periods. Additionally, the use of secondary data suggests future research could benefit from primary data collection for deeper behavioral insights.
The Influence of Gold Price Fluctuations, Income, and Financial Management on Investment Decisions in Gold Savings with Investment Knowledge as a Moderating Variable Tina Ardianti; Dedi Hariyanto; Heni safitri
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: 10.65246/3gn1sj92

Abstract

This study aims to analyze the influence of gold prices, income, and financial management on the decision to invest in gold savings among employees of PT Bank Syariah Indonesia, Tbk in Pontianak and Kubu Raya, with investor knowledge serving as a moderating variable. An associative research design was employed, with data collected from 151 employees using a saturated sampling technique. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results of the study indicate that gold prices have a significant effect on investment decisions, whereas income and financial management do not have a significant impact. Investor knowledge was found to moderate the relationship between gold price fluctuations and investment decisions. These findings highlight the importance of understanding gold price movements and effective financial management when making investment decisions. The study is expected to contribute to the enhancement of financial literacy among employees

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