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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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Implementation of Management Control System Towards Financial Risks in Business Chicken Farming in Pinrang District Arfianty; Deasy Soraya A Aminartha; Nirwana Sampara; Sudirman
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/e6ymea87

Abstract

This study aims to analyze the implementation of management control systems in managing financial risks in Aslan Abbas' broiler chicken farming business in Pinrang Regency. The method used is qualitative research with interview techniques to obtain in-depth data related to planning, decision making, and financial risk management. The results of the study indicate that the implemented management control system has been running in a structured manner through detailed recording of capital, DOC purchases, feed, chicken mortality rates, and periodic evaluations. Risk management strategies include stabilizing operational costs by purchasing feed in large quantities when prices are low, collaborating with partners to maintain feed quality, and routine vaccination to reduce chicken mortality rates. Fluctuations in net profit in the last five periods were influenced by external factors such as feed prices and chicken mortality rates, but anticipatory strategies such as adjusting the number of DOCs and setting aside reserve funds managed to minimize the negative impacts. The implications of this study indicate that the implementation of an effective management control system can improve operational efficiency, maintain business stability, and support the sustainability of broiler chicken farming businesses in facing financial and market challenges.  
AN Empirical Model of OCB as an Intervening Variable on Performance Trias Setyowati; Fefi Nurdiana Wijayanti; Holise
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/bj9jcg90

Abstract

This study aims to examine both the direct and indirect effects of organizational culture (X1) and organizational climate (X2) on employee performance, with Organizational Citizenship Behavior (OCB) acting as an intervening variable. The issue underlying this research is that existing data and observations indicate that lecturers' performance has not yet reached its full potential, particularly in fulfilling the Tri Dharma of higher education. The implementation of the Tri Dharma – a key benchmark for lecturers’ performance – reflects individual effectiveness and directly impacts institutional outcomes. Suboptimal performance among lecturers can be observed through their performance indicators, signaling the need to explore the underlying factors influencing their work outcomes. This study surveyed 200 lecturers from Muhammadiyah universities across East Java. Data were collected through questionnaires and interviews, with participants selected using a simple random sampling method via lottery. The data were then analyzed using descriptive statistics, Structural Equation Modeling (SEM) with AMOS software, and the Sobel test. The results show that although organizational culture has a positive influence on performance, the effect is not statistically significant. In contrast, organizational climate has a significant positive effect on performance. Moreover, organizational culture significantly and positively influences OCB, which in turn significantly enhances performance. The study also finds that both organizational culture and climate have significant indirect effects on performance when mediated by OCB.
The Influence of Flash Sales and Paylater on Impulsive Buying Behavior Among Students of Universitas Muhammadiyah Purworejo on the Shopee E-Commerce Platform Banati Istiqomah; Intan Puspitasari; Budiyanto
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: 10.65246/7b8b0c11

Abstract

This study aims to determine and analyze the impact of flash sales and paylater options on the impulsive purchasing behavior of students at Muhammadiyah University Purworejo who use the Shopee e-commerce platform. The increasing tendency of students to make impulsive purchases underscores the relevance of this study, especially amid the surge in online shopping activities. Adopting a quantitative research design and survey methodology, the study targeted students of Muhammadiyah University of Purworejo who are Shopee users, with a total of 125 individuals serving as the sample. Data were gathered using questionnaires and analyzed through multiple linear regression with the help of SPSS (Statistical Product and Service Solutions). The results indicate that flash sale promotions independently have a positive impact on impulsive buying behavior. Similarly, the utilization of paylater services also contributes positively to students' tendencies to make unplanned purchases. These results suggest that digital marketing strategies, such as flash sales and paylater facilities, effectively encourage spontaneous purchasing decisions among students.
The Influence of Raw Materials and Technology on Production Output of MSMEs Slondok Crackers in Sumurarum Village, Grabag District, Magelang Regency Nur Fiana; Wijayanti; Dedi Runanto
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/jyp4yj85

Abstract

This research aims to examine the influence of Raw Materials and Technology on Production Output in micro, small, and medium enterprises (MSMEs) producing Slondok Crackers in Sumurarum Village, Grabag District, Magelang Regency, Central Java. In an industry, achieving success in the production process highly depends on production factors. The production factors of Raw Materials and Technology are among the key components that, when combined well, can lead to optimal production results. Well-managed production factors can enhance quality and significantly improve production output. This study uses a quantitative approach with a survey method. The population in this study consists of slondok cracker craftsmen in Sumurarum Village, with a sample of 100 respondents. Data collection was conducted thru questionnaires and analyzed using SPSS 29.0 for Windows with the multiple linear regression method. The research results show that raw materials have a positive effect on production output, and technology also has a positive effect on production output. The results of the multiple linear regression analysis indicate that raw materials have an influence of 63.2% on production output, while technology has an influence of 30.2%. Furthermore, based on the research results, it shows that the variables of raw materials and technology simultaneously have a positive and significant effect on production output. These findings highlight the importance of effectively managing raw materials and technology to enhance the productivity of MSMEs
The Influence of Raw Material Quality and Production Process on Product Quality in Melinjo Chips MSMEs in Pucangan Village, Ambal District, Kebumen Regency Ulfa Tikasari; Wijayanti; Dedi Runanto
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: 10.65246/86b1ps29

Abstract

The purpose of this research is to investigate how the quality of raw materials and the production process affect the final product quality of melinjo chips produced by MSMEs in Pucangan Village, Ambal District, Kebumen Regency. MSMEs are very important for the Indonesian economy, especially in terms of reducing unemployment and creating job opportunities. However, with the increasing business competition, entrepreneurs must become more competitive, which includes improving the quality of their products. This study uses a survey approach and is quantitative in nature. The research sample, consisting of 90 respondents, was selected using purposive sampling, and the population consists of melinjo chip craftsmen in Pucangan Village. Using SPSS software, data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that product quality is positively and significantly influenced by production procedures and raw material quality, both partially and jointly. These results indicate that improving the quality of raw materials and streamlining production procedures may be important tactics for enhancing the competitiveness of MSME products.
The Effect of Financial Performance on Company Value with Corporate Social Responsibility Disclosure as a Moderating Variable (Study on LQ45 Banking Companies on the Indonesia Stock Exchange) Dimas Bahar; Geni Mukti; Mego Wibowo
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/z7ty6103

Abstract

The research seeks to examine the effect of economic results on organizational value, and to consider how Corporate Social Responsibility (CSR) plays a moderating role in banks within the context of the LQ45 index at the Indonesia Stock Exchange from 2021 to 2023. Financial performance was measured using Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), while firm value was proxied by Tobin's Q and CSR by the disclosure index (CSRI). The analytical technique employed was multiple linear regression and Moderated Regression Analysis (MRA). This analysis revealed that ROA, CR, and DAR significantly boosted firm value. Additionally, CSR has been shown to reinforce the connection between financial performanceand firm value, particularly through the significant interactions of ROA×CSRI and CR×CSRI. Thus, banking firms that consistently disclose CSR tend to have higher firm value.
The Role of Technical Skills as a Mediator in the Effect of Training and WorkEnvironment on Employee Productivity in the Mining Industry Vera Anitra; Risma Wulan Dari; Fredi Handoko
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/hg2rc703

Abstract

This study aims to analyze the mediating role of technical skills in the relationship between training and work environment on employee productivity within several mining companies in Indonesia. Using a quantitative approach and Partial Least Square Structural Equation Modeling (PLS-SEM), data were obtained from 150 respondents selected through purposive sampling. The sample size was determined based on Slovin's formula assuming a population of 3,000 mining workers with a 7% margin of error, and by referring to Hair et al. (2017), which recommends a minimum of 10 times the number of indicators in the largest construct for PLS-SEM. The results indicate that both training and work environment have positive and significant effects on technical skills, and technical skills significantly influence employee productivity. Additionally, training and work environment have a direct effect on productivity, which is partially mediated by technical skills. All constructs in the model meet the requirements for convergent validity and internal reliability. These findings emphasize the importance of continuous investment in training programs and the creation of a supportive work environment to enhance technical competencies and employee productivity in the mining sector.
Understanding Turnover Intention in Student Workers: The Role of Compensation and Burnout Asmadhini Handayani Rahmah; Sofia Ulfa Eka Hadiyanti; Nur Faizah
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/x1ep2358

Abstract

This study explores the influence of compensation and burnout on turnover intention among part-time university students. As academic and job demands increase, student workers often face emotional strain and exhaustion, which may lead to a desire to leave their jobs. Data were collected through a survey of part-time student workers in East Kalimantan, Indonesia. The results indicate that fair and satisfactory compensation can reduce turnover intention, while high levels of burnout tend to increase it. These findings highlight the importance of recognizing both psychological well-being and fair rewards in supporting student worker retention. The study offers practical insights for educational institutions and employers to create more supportive and flexible work environments for students balancing study and work.
The Impact of AI Adoption on the Productivity of Tax Consultants: The Moderating Effect of Digital Literacy Mutmainnah; Novia Ramadina
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/egg4v913

Abstract

This study aims to analyze the influence of Artificial Intelligence (AI) adoption on the productivity of tax consultants, with a special focus on the role of digital literacy as a moderation variable. The approach is quantitative, with data collection through the dissemination of structured questionnaires compiled based on the General Attitudes toward Artificial Intelligence Scale (GAAIS) instrument. The questionnaire was distributed to 217 tax consultants registered as Indonesian Tax Consultants Association (IKPI) members. The results show that the adoption of AI has a significant influence on increasing the productivity of tax consultants. In addition, digital literacy has been shown to strengthen these relationships, where tax consultants with high levels of digital literacy experience greater productivity gains from using AI than those with low digital literacy. These findings confirm the importance of improving digital literacy and skills among tax professionals to optimize the benefits of AI technology. This research contributes to the literature on technology adoption in the professional services sector and offers practical implications for policymakers and professional training institutions.
The Influence of Perceived Value, Brand Awareness, Health Consciousness, and Product Variety towards Repurchase Intention through Purchase Intention and Purchase Decision Hudyah Astuti Sudirman; Marsha Anindita; Aisyiyah Muntiara Putri
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/bb876f98

Abstract

This study aims to analyze and prove perceived brand awareness and health consciousness and product variety on repurchase intention through purchase intention and purchase decision on Ultra Milk consumers in Samarinda. This study used a questionnaire with a sample of 145 Ultra Milk consumers in Samarinda. This research uses a quantitative approach with path analysis which is processed with IBM SPSS Statistics 23 software and Structural Equation Modeling (SEM) with AMOS 23 software. this research uses a method or approach that has been determined by distributing a sample questionnaire of 145 Ultra Milk consumers in Samarinda, sampling using the accidental random sampling technique. By conducting instruments, namely validity and reliability tests and classical assumption tests such as normality tests and multicollinearity tests, then estimation tests and structural model fit tests are carried out. Based on the structural model, it can be concluded that there is a significant relationship between the variables perceived value, brand awareness, health consciousness and product variety to purchase intention; purchase value, product variety, purchase intention to purchase decision; purchase decisions and products variety to repurchase intention.

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