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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 Dividends on Future Earnings Endah Puji Lestari; Kusharyanti; Noto Pamungkas; Sri Hastuti
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/f73qgc67

Abstract

This study aims to analyze the effect of dividends on future earnings. This research uses a quantitative approach with comparative and causal methods. Secondary data is processed from the financial statements of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results of research on energy companies in Indonesia during the observation period, as well as testing and estimation using the Common Effect Model (CEM), can be concluded that dividend is positive and does not have a significant effect on future profits. Then for the control variable, profit, has an effect on future profits and the accrual variable has no effect on future profits. This indicates that dividends have a less strong effect on future earnings. Companies continue to distribute and adjust dividends, so dividends are seen more as a corporate governance mechanism than a direct signal regarding future earnings. In situations where information is highly limited and uncertain, corporate actions such as upward or downward dividend adjustments in response to current conditions can hopefully be considered as information signals.
Spirituality, Technology and Sustainability Islamic TourismIndustry: A Systematic Review Halimah Zahrah; Ia Kurnia; Mega Sakova; Dini Mardiani; Asep Suwarna
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: 10.65246/8d7hjm16

Abstract

The growth of Sustainable Islamic Tourism is closely linked to the increased use of smart technologies in tourist destinations. This paper explores how Smart Tourism Technologies can be integrated with Islamic values within the scope of sustainable tourism by applying Systematic Literature Review (SLR) and TCCM (Theory, Context, Characteristics, Methodology) methods. The analysis reveals that while technologies like Artificial Intelligence (AI) and Big Data are crucial in enhancing the tourist experience, the application of Islamic governance principles in these technologies remains underdeveloped. Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) are frequently employed to examine how technology is adopted within the realms of halal tourism and medical tourism, but issues such as data privacy and security, which are vital for tourist satisfaction, have not been sufficiently addressed. Most research has been focused on Muslim-majority countries, yet interest in halal tourism and the adoption of smart technologies is expanding in non-Muslim countries, including China and South Korea. Although Smart Tourism Technologies are essential for enhancing tourist satisfaction and promoting tourism sustainability, there remain significant gaps in incorporating the social, cultural, and ethical dimensions of these technologies. Future research should concentrate on further understanding the role of Islamic values in tourism technologies and consider exploring innovative business models that could facilitate the creation of sustainable tourist destinations.
The Influence of Financial Distress, Auditor Firm Size, and Auditor Switching on Audit Delay Tiara Putrirury Alamanda; Nugraha
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/wn3hkn65

Abstract

This study aims to analyze the factors influencing audit delay in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. Audit delay, which refers to the time lag between the end of the fiscal year and the issuance date of audited financial statements, is a critical aspect affecting the timeliness and relevance of financial reporting. The independent variables examined in this study include financial distress, the size of the public accounting firm (PAF), and auditor switching—factors that have been widely discussed in previous literature as potential determinants of audit timeliness. To address the research objectives, this study adopts a quantitative research approach, utilizing both descriptive and causal analysis techniques to explain the relationship between the selected independent variables and audit delay. The research sample was selected using purposive sampling, resulting in 24 companies that met the established criteria, producing a total of 96 firm-year observations over the four-year period. The empirical findings reveal that financial distress does not have a statistically significant effect on audit delay, indicating that the financial condition of the firm may not influence the timeliness of audit completion in this sector. Similarly, the size of the public accounting firm also shows no significant impact on audit delay, suggesting that larger or more reputable firms do not necessarily complete audits more efficiently. In contrast, auditor switching is found to have a positive and statistically significant effect on audit delay, implying that changes in the auditor are likely to extend the audit completion time, potentially due to the additional effort required by incoming auditors to understand the client's business and accounting systems. These findings contribute to the understanding of audit timeliness in the consumer cyclicals sector and may provide insights for regulators, investors, and company management regarding the factors that influence audit delay.
The Integration of Artificial Intelligence in Modern Financial Management Strategies: A Review of Profit Planning, Capital Structure, and Corporate Governance Ani Selviyanti; 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: 10.65246/1ep5f536

Abstract

The advancement of Artificial Intelligence (AI) technology has significantly transformed the landscape of modern financial management. This article aims to examine the integration of AI across various dimensions of financial management, including fundamental concepts, profit planning, asset management, capital budgeting, capital structure, dividend policy, working capital management, debt financing, mergers, corporate governance, bankruptcy, reorganization, and liquidation. The research method employed is descriptive-qualitative with a literature review approach using both national and international scientific journals. The findings indicate that AI enhances operational efficiency, improves the accuracy of financial analysis, and supports data-driven strategic decision-making. Additionally, AI offers advantages in early bankruptcy detection and planning for corporate restructuring. However, challenges such as limited digital infrastructure, data security risks, and ethical concerns regarding algorithmic bias remain significant barriers to AI implementation. Therefore, a holistic strategy involving policy development, human resource training, and responsible technology governance is essential to maximize the sustainable benefits of AI in financial management.
Relevance of Cash Flow Information in Long-Term Investment Assessment: Time Value of Money Perspective Nurul Khotimah; Muchriana Muchran; Uswatun Khasanah
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: 10.65246/0d0db776

Abstract

This study aims to examine the relevance of cash flow information in the long-term investment assessment process by considering the time value of money perspective. The study was conducted at PT Mahaka Media Tbk during the period 2020–2022, using consolidated financial statement data covering cash flows from operating, investing, and financing activities. The analysis methods used include cash flow evaluation, capital expenditure (CAPEX) calculation, and free cash flow (FCF) to measure the company's ability to finance its long-term investments internally. The results of the study show that PT Mahaka Media Tbk consistently experiences negative operating cash flow, which has an impact on the company's dependence on external funding to support investment. This condition affects the present value of future cash flows due to higher capital costs, thus reducing the feasibility of long-term investment. This finding emphasizes the importance of integrating cash flow information and the concept of the time value of money in investment decision making, in order to ensure that investment projects can generate added value sustainably. This study provides practical implications for financial management in formulating more effective cash flow and investment management strategies.
The Role of Discipline, Motivation, and Job Satisfaction in Strengthening Human Capital for the Digital Economy Muhammad Iqbal Fakih Nur Amni; Fahmi Kurniawan; Tri Bodroastuti; Retno Ginanjar; Wenny Ana Adnanti
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/emxchb10

Abstract

This study aims to analyze employee performance in term of work discipline, motivation, and job satisfaction at PT Asuransi Central Asia and its subsidiaries, Consolidated Semarang. The primary focus is to evaluate how these three factors contribute to strenghthening human capital in the context of digital transformation. A descriptives research method was employeed, involving a total population 40 respondents selected using a saturated sampling technique. The findings reveal that employees demonstrate a strong awarnees of the importance of work discipline and consistently apply it in their daily tasks. Moreover, the motivtion provided by the company is perceived as adequated and positively influences job satisfaction. Job satisfaction is found to meet both qualitative and quantitative standards, ultimately enhancing individual and organizational performance. There result highlight that work discipline, motivation, and job satisfaction are essential components in optimizing human capital to meet the challenges and seize opportunities in the evolving.
Banten’s Economic Growth: Regional Financial Performance Impacts (2014 – 2023) Rahmatu Azzahra; Nugraha
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/xr6yqs05

Abstract

This study investigates the role of local government policies in managing local finances towards economic growth in Banten Province in 2014 - 2023. This study aims to evaluate the level of fiscal decentralization, regional independence, and the effectiveness of local revenue in driving economic growth as measured by the growth of gross regional domestic product value. Quantitative research methods through causal descriptive are used to examine 80 observational data. The results show that fiscal decentralization has a negative effect on economic growth, while the level of regional independence and the effectiveness of local revenue have a positive effect on economic growth. The findings show that the implementation of local government policies in accordance with the principle of decentralization is very important in optimizing regional potential which ultimately has an impact on sustainable regional economic policies. This study highlights government policies in determining local revenue targets, increasing efficiency in regional development and governance, and allocation of accountable and transparent resources can encourage community welfare and regional development. The recommendations provided aim to evaluate policies and encourage innovation in the context of regional development through targeted fiscal policies.
Improving Teachers' Knowledge Sharing Behavior with Islamic Work Ethics Musoli; Seto Satriyo Bayu Aji
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/wr788e46

Abstract

The purpose of this study is to empirically examine teachers' perceptions of their work at school. The research design uses a quantitative approach through research instruments. The unit of analysis in this study is school teachers in Yogyakarta who have worked and taught at school for at least one year. Data were collected through the direct distribution of questionnaires by the research team. Purposive sampling was used to collect samples in this study. The number of respondents in this study was 32, who were school teachers in Yogyakarta. The results of this study indicate that the hypothesis stating that Islamic work ethics have a positive but insignificant influence on knowledge-sharing behavior is rejected.
Sustainable Competitive Advantage Through Strategic Agility at the Radio of Suara Surabaya Eva Desembrianita; F. Risallah
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/p3m3a489

Abstract

The purpose of this study is to identify the implementation of strategic agility that contributes to Sustainable Competitive Advantage at the radio of Suara Surabaya (SS). The phenomenon of SS's competitive advantage is manifested as a leading radio media in Surabaya and far beyond East Java. SS radio's reliability has been lasting for more than 42 years of broadcasting until now. The study discovered a uniqueness of applying strategic agility by the SS radio in responding and acting quickly to anticipate business obstacles faced. A qualitative descriptive analysis approach is used to obtain an overview of the implementation of strategic agility at SS Radio. The implementation carried out by the management results in business innovation and differentiation as a strategic model used in maintaining its competitiveness. This study collects the data by employing interviews, observations and documentation of three sampling subjects namely Human Resource managers, senior broadcasters and radio audiences. Source triangulation and technique triangulation were applied to ensure the validity of the data. The study found that SS radio demonstrates strategic agility through innovations focused on upgrading technological devices on broadcasting so that the radio is capable of synergizing on and off air platforms such as facebook, twitter, website, instagram and radio streaming. The radio also increases audience involvement in supporting broadcast programs, through the so-called citizen journalism model. As a result, SS Radio has been admittedly able to overcome business obstacles with agility in its business strategies. The radio has proved to have a wide market share reaching 25.000 dial callers per month and 21.000 internet audiences in 25 countries. It shows that the SS radio will always sustain this competitive advantage.
Optimization Of Return and Minimize of Portfolio Risk on The LQ-45 Index Using a Single Index Model Jaya Agus Prastyo; Anita Handayani; Rahmat Agus Santoso
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/b054zt30

Abstract

This purpose of this research is to analyze the optimal portfolio by using single index model as the basic of investment decision in some companies which are included in LQ-45 index and listed in Indonesia Stock Exchange. The data is the annual individual stock prize, the annual dividend share, the interest of Bank Indonesia Certificate (SBI) and the movement of LQ-45. The companies which have been studied are included in LQ-45. Optimal portfolio is portfolio which has excess return to beta (ERB) value which is larger than the value in which the value is the border point (cut-off point C*) which has the last ERB value and it is larger than the value. The result of this research shows that 2 as optimal stocks which has been combined the proportion of fund, portfolio 2 and portfolio 4 are most optimal.

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