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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 Work-Life Balance and Organizational Culture on The Organizatonal Commitmen of Civil Servants at UPT Puskesmas Batang Tarang, Sanggau Regency Sultra Tari; Arninda
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/fzjmp585

Abstract

This study examines how work-life balance and organizational culture influence the commitment of civil servants at the Batang Tarang Community Health Center (UPT Puskesmas) in Sanggau Regency. Using a quantitative approach, the research involved 35 respondents and applied multiple linear regression, correlation analysis, the coefficient of determination, the F-test, and the t-test. The results show the regression equation Y = 3.745 – 0.009X₁ + 0.549X₂. The correlation coefficient (R) of 0.890 indicates a very strong relationship between work-life balance, organizational culture, and organizational commitment. The coefficient of determination (R²) is also 0.890, meaning that 89% of the variation in organizational commitment is explained by these two factors, while the remaining 11% is influenced by other variables outside the study. The F-test value of 129.882 is far above the critical value of 3.29, confirming that both factors together have a significant impact. The t-test results also indicate that work-life balance (t = 7.01) and organizational culture (t = 11.155) each have a significant effect, as their t-values exceed the threshold of 2.037. in conclusion, maintaining a healthy work-life balance and fostering a strong organizational culture can significantly enhance the commitment of civil servants in the health sector.
The Influence of Financial Literacy, Convenience, and Risk on Interest in Using Fintech Payments (PayLater) on Shopee Erniwati; Winona Kumara Dewi; Syamsul Amar B; Syahrizal; Fitri Yulianis
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/d2eck426

Abstract

This study aims to examine the influence between financial literacy, convenience and risk on interest in using fintech payment (paylater) at Shopee. The population in this study were students of the Faculty of Economics, Universitas Sumatera Barat. The sample in this study consisted of 90 respondents selected using the Simple Random Sampling technique.. Based on the results of the study, it can be concluded that financial literacy has a significant effect on interest in using fintech payment (paylater) at Shopee. Ease has a significant effect on interest in using fintech payment (paylater) at Shopee. Risk has a significant effect on interest in using fintech payment (paylater) at Shopee. Financial literacy, convenience and risk simultaneously affect the interest in using fintech payment (paylater) at Shopee. Where the variables of financial literacy and convenience have the most dominant influence on the interest in using fintech payment (paylater) at Shopee.
The Influence of Age, Working Hours, and Use of Personal Protective Equipment on the Risk of Work Accidents: A Case Study at the TKBM Cooperative Work Groups 1 and 2, Sorong Port Nur Jannah; Rais Dera Pua Rawi; Akmal Ridwan
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: 10.65246/45v8sv41

Abstract

This study aims to examine the influence of age, working hours, and the use of personal protective equipment (PPE) on the risk of occupational accidents among port workers, particularly in Work Groups 1 and 2 of the TKBM Cooperative at Sorong Port, Indonesia. Given the high number of reported accidents 40 cases in the last two years. This study highlights a critical safety issue in the maritime logistics sector. A quantitative approach with a descriptive method was employed. Data were collected from 50 dockworkers through a closed-ended Likert-scale questionnaire and direct observation. The analysis was conducted using multiple linear regression with SPSS version 27. The results indicated that age (p = 0.085) and working hours (p = 0.340) did not have a significant effect on the risk of work accidents when considered individually. In contrast, PPE usage showed a significant impact (p = 0.008), and all three variables together had a statistically significant combined effect (p = 0.001). These findings underscore the importance of consistent PPE usage in preventing occupational accidents and suggest that integrated safety management strategies should be prioritized, especially in physically demanding work environments such as ports. This study contributes to the occupational health and safety literature by addressing a research gap in high-risk labor sectors and offers practical insights for improving policy and training programs in port labor management.
The Influence of Work-Life Balance on Employee Job Satisfaction at Bank Papua Teminabuan Branch Hendra Setiawan; Susetyowati Sofia; Akmal Ridwan
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/r103gs67

Abstract

This study investigates the impact of work-life balance (WLB) and quality of work life (QWL) on employee job satisfaction within a regional banking institution in Eastern Indonesia. The research aims to explore whether a supportive balance between professional and personal life correlates significantly with job satisfaction in the context of Bank Papua's Teminabuan Branch. quantitative research approach was applied using an associative-causal method. Data were collected through structured questionnaires distributed to all 33 employees at the branch, selected using a saturated sampling technique. The data were analyzed using multiple linear regression along with t-tests and F-tests to examine partial and simultaneous effects. The results demonstrate that both WLB and QWL significantly influence job satisfaction, both independently and jointly. Employees who perceive better balance and supportive working conditions report higher levels of satisfaction. The findings further suggest that improving WLB and QWL is essential in enhancing employee morale, commitment, and overall organizational performance. This study contributes to the limited body of research on employee satisfaction in peripheral regions, highlighting the critical importance of work-life policies in government-owned regional banks. The insights provided can support the development of human resource strategies tailored to improve employee well-being in similar institutional and geographic contexts
Recruitment and Selection Process Effect on Employee Performance at PT. Bumi  Sarana  Utama  Kalla  Aspal  Branch Sorong Muh. Reza Nuzul Ramadhan; Susetyowati Sofia; Digor Mufti
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: 10.65246/73v0jk50

Abstract

This  study  aims  to  determine  the effect  of  the  recruitment  and  selection process  on employee performance at PT. Bumi Sarana Utama Kalla Aspal Branch Sorong. Recruitment and selection are crucial component in human resource management that significantly influence organizational effectiveness. The research employs a quantitative approach with data collected from 30 respondents using questionnaires. The data analysis method used is multiple linear regression. The findings indicate that both recruitment and selection processes have a significant positive effect on employee performance. The result suggest that improving the recruitment and selection mechanisms can lead to enhanced employee performance. The study is expected to contribute to the understanding and implementation of more effective human resource practices.
The Role of Leadership in the Management of Regional Government Organizations (Study: Organizational Bureau of the Regional Secretary of Southwest Papua Province) Foni Flora Way; Susetyowati Sofia; Akmal Ridwan
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: 10.65246/6921hz36

Abstract

This qualitative study investigates the role of leadership in managing regional government organizations, focusing on the Organization Bureau of the Regional Secretariat (SETDA) of Southwest Papua Province—Indonesia's 38th and newest province. This research aims to: (1) explore the role of the Bureau Head in overseeing organizational management; (2) identify factors that contribute to leadership transformation; and (3) examine the strategies and steps adopted by the Bureau Head in responding to internal and external organizational changes. Data were collected through semi-structured interviews with six key informants, including the Bureau Head, structural and functional subordinates, and executive staff. The findings show that the Bureau Head exercises a delegative-democratic leadership style, which encourages participation, empowers subordinates, and aligns responsibilities with defined roles (tupoksi). This leadership model fosters adaptability, enhances decision-making quality, and drives organizational innovation. As a newly formed region, Southwest Papua faces unique bureaucratic challenges, including resource limitations, legal restructuring, and human capital development. The role of leadership in this transitional context becomes crucial not only in managing resources but also in cultivating an institutional culture that supports reform, accountability, and sustainable public service delivery. The study highlights the transformative impact of responsive and situational leadership in building administrative capacity and facilitating regional autonomy.
From Bookkeeping to Brainpower: A Systematic Literature Review on Artificial Intelligence in Accounting Organizations Wafiq Azizah Reski Amaliah; Mubdi Dzuwhandy; Grace Theresia Pontoh; Aini Indrijawati
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/v4p4yz83

Abstract

  The ongoing shift toward digitalization has paved the way for AI to become embedded in the evolution of modern accounting functions. AI is no longer merely a technical tool, but has become an institutional agent that transforms work structures, professional roles, and decision- making processes within accounting organizations. This study aims to systematically examine the impact of AI on operational efficiency, the shifting roles of accountants, accompanying ethical challenges, and the emergence of new strategic opportunities in the context of accounting organizations. Using the PRISMA-based Systematic Literature Review (SLR) approach, this study analyzes 44 international scientific articles published between 2015 and 2025. The findings are categorized into four main themes: (1) AI and the redefinition of efficiency; (2) the transformation of the accountant's role: from compliance to cognition; (3) ethical dilemmas and strategic risks; and (4) new opportunities and value creation arising from AI adoption. This study also identifies limitations in the literature, including the lack of longitudinal studies, dominance of developed country perspectives, and limited interdisciplinary exploration. This study contributes to expanding the understanding that AI is not merely an efficiency instrument, but a social force that reconstructs the accounting profession and opens up a new landscape of value creation. Practical implications include the need for accountant retraining, strengthening ethical governance, and proactive utilization of AI for financial service innovation. Long-term research directions include integrating AI with complementary technologies like Blockchain, IoT, and ESG principles to design accounting systems that are intelligent, flexible, and environmentally responsible.
The Effectiveness of Digital Marketing Strategies in Attracting Generation Z in the Era of Social Media Muhammad Sufianur; Hana Rona
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/xgwtht36

Abstract

This study discusses the effectiveness of digital marketing strategies in attracting the attention of Generation Z, a demographic group that is very familiar with technology and social media. Strategy digital marketing effectively attracts the attention of Gen Z in the social media era by understanding their unique characteristics, such as appreciating brand value and impact, emphasizing authenticity and personalization, and being proficient in using technology. With the AIDA theory approach and the concept of influencer and content marketing, this study analyzes the most successful platforms, content, and digital approaches in building engagement with Gen Z. This research was conducted by a mixed-method, using questionnaires and interviews. Results show that authentic approaches, the use of micro-influencers, as well as short, interactive content such as TikTok videos and Reels are highly effective in reaching and influencing Generation Z. By understanding Gen Z's digital behavior and using the right digital marketing strategy, businesses can increase brand awareness, increase engagement, and ultimately increase sales. Therefore, the effectiveness of digital marketing strategies in attracting the attention of Gen Z depends heavily on the ability of businesses to understand adaptation to their needs and preferences..
The Role Of Unismuh Halal Center in Supporting Makassar’s Halal Industry Development Husnul Khatimah; Muhammad Najib Kasim; Sri Wahyuni
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/ehqfgp93

Abstract

The purpose of this study was to determine the role of the Unismuh Halal Center and the opportunities and challenges faced by the Unismuh Halal Center in supporting the development of the halal industry in Makassar City. This study uses a descriptive research type with a qualitative approach. This research was conducted at the Halal Center of the Muhammadiyah University of Makassar from February 15 to March 10, 2025. Then, based on the results of the seminar and the direction of the examining lecturer, the researcher added informants and again conducted further data collection on May 25 to 27, 2025. The informants who became the sources for collecting primary data consisted of the chairman, secretary, work partners and business actors and participants from programs that had been held by the Unismuh Halal Center. Data collection was carried out by means of interviews and documentation. In this study, the data sources used in data collection included primary data and secondary data. The results of the study indicate that the Unismuh Halal Center has a very strategic role in supporting the development of the halal industry in Makassar City. The opportunities for the Unismuh Halal Center are support from the government and university leaders as well as a wide network of partners, not only nationally but also internationally. One of the biggest challenges is the lack of awareness of business actors regarding the urgency of halal certification. Based on this, the author concludes that the role of the Unismuh Halal Center greatly contributes to strengthening a sustainable, inclusive, and competitive halal industry.
Improving Employee Performance in the Laser Cutting Industry through Talent Management, Innovation Work Behavior, and Work Discipline Sumartik Sumartik; Herlinda Maya Kumala Sari; Mochamad Rizal Yulianto
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: 10.65246/277y0f16

Abstract

The laser cutting company provides precise, efficient and flexible material cutting solutions for various industries. The purpose of this study is to determine the effect of talent management, innovation work behavior and work discipline on employee performance in terms of developing and retaining potential employees. The research method used is quantitative research with an explanatory research approach. The population is all employees of the laser cutting company, totaling 86 employees, the sample was taken as a saturated sample. The questionnaire was distributed to respondents and analyzed using SEM PLS software with inner and outer models. The results of the study indicate that training employees with competency development and the use of the latest technology can improve employee performance. Employees are always looking for the best way to improve cutting efficiency, reduce waste and shorten machine set-up time. Compliance with working hours and work safety standards can improve employee performance. The contribution of this study strengthens the theory of resource Base View, Talent Management Framework and componential theory of creativity and innovation which practically facilitates the laser cutting industry in improving optimal work performance.

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