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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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Work training and work discipline on employee productivity Andini Damayanti; Esti Margiyanti Utami; Fitri Rahmawati
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/cx5qjb57

Abstract

A good company or agency will manage human resources well. The company places human resources as the company's main asset and is very dependent on the human resources it has. It can be viewed from From an organizational standpoint, productivity represents a distinct concept that goes beyond mere attempts to improve the efficiency and outcomes both in quality and quantity of a series of activities. Rather, it should be understood within a broader economic context involving systemic processes and strategic goals.  This study was conducted to examine the influence of job training on employee productivity and to evaluate the role of work discipline in enhancing productivity outcomes. The research population included all staff members of Perumda Air Minum Tirta Bumi Sentosa, located in Kebumen Regency. A census sampling technique (saturated sampling) was utilized, resulting in 102 valid respondents. Data were gathered through a structured questionnaire featuring Likert-scale items, all of which had undergone validity and reliability testing. To analyze the data, multiple linear regression analysis was applied as the core statistical method. The findings indicated that job training contributes positively to enhancing employee productivity, while work discipline.
The Influence of Job Training and Career Development on Employee Performance Riva Ariyanti; Hardin; Fitri Rahmawati
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: 10.65246/7dvy1t16

Abstract

Human capital represents a critical component within any organization or enterprise, as the achievement of organizational goals is significantly shaped by the competence and capabilities of its workforce. Given this central role, the administration of RSUD R.A.A Tjokronegoro Purworejo must give serious consideration to the performance of its personnel to ensure that institutional objectives are effectively realized. Employee performance can be shaped by multiple elements, notably including training initiatives and career progression opportunities. This research investigates the impact of professional training and career advancement on the job performance of non-medical staff at RSUD R.A.A Tjokronegoro Purworejo. Employing a quantitative methodology, data were gathered through questionnaires distributed to 84 civil servant employees. The results of regression analysis indicated that both training and career development exert a significant and positive influence on staff performance. These findings underscore the critical need to enhance training schemes and structured career development to optimize employee outcomes.
The Effect of Capital Structure on Performance in Pharmaceutical Companies in Indonesia Hendra Wijayanto; Bahtiar; Evania Juhriyah AA; Fenty Fauziah
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/se01ev58

Abstract

Capital structure has been a long-standing topic of discussion, representing the proportional arrangement of debt, preferred shares, and common shares in a firm. It holds a vital role in maximizing the effective use of resources and improving cash flow for stakeholders. To examine this relationship in depth, panel data from 2018 to 2022 was gathered for eight pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The study assessed several primary indicators of capital structure, including the debt-to-equity ratio, short-term leverage ratio, long-term leverage ratio, and the total debt ratio. Company performance was evaluated using Return on Assets (ROA) and Return on Equity (ROE), while variables such as inflation, liquidity, growth rate, tax rate, and firm size were controlled to strengthen the analysis. The results indicate that all categories of debt ratios—whether short-term, long-term, or total—tend to have a considerable negative effect on ROA. On the other hand, some debt measures, notably short-term total debt, are positively associated with ROE. The long-term debt ratio, however, shows a negative but statistically insignificant relationship with ROE. Furthermore, among the various determinants of company performance, liquidity ratios are found to be insignificant, underscoring the characteristics of the link between capital structure and performance.
Strengthening Internal Audit Functions in Local Government: An IACM-Based Assessment of the Pinrang Regency Inspectorate Yasri Tarawiru; Jumriani; Nur Fatwa Basar; Andi Sri Kumala Putri; Rika Rahma
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/q4s3mz82

Abstract

This study analyzes the APIP capability in the Pinrang Regency Inspectorate using the IACM standard. The purpose of this study is to analyze the level of competence of the Government Internal Supervisory Apparatus (APIP) in the Pinrang Regency Inspectorate using the Internal Audit Capability Model (IA-CM), identify factors that influence APIP performance, and develop strategies to improve APIP competence. The method used is descriptive research with data collection techniques through observation, documentation, and interviews, followed by descriptive analysis. The results of the study indicate that the APIP capability of the Pinrang Regency Inspectorate is at level 3 based on IA-CM. Of the six elements of internal audit, five elements: APIP Role and Services, Organizational Culture and Relationships, and Governance Structure have reached level 3, while the Human Resource Management element has reached level 4. The main limitation lies in the elements that are still at level 3, so improving APIP competence is a priority. The Inspectorate has developed a strategy to strengthen Key Process Areas (KPA) to encourage increased capabilities to a higher level.
AI Adoption for Tax Consultant Productivity: Validity and Reliability of Instruments Novia Rahmadina; Mutmainnah
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/pb4me611

Abstract

The development of artificial intelligence (AI) technology has had a significant impact on tax consulting practices in Indonesia. This study aims to develop and test the validity and reliability of instruments used to measure AI adoption and tax consultant productivity. In addition, this study also considers digital literacy as a moderating variable that has the potential to influence the relationship between AI adoption and productivity. A quantitative approach was used by distributing questionnaires to 217 Indonesian Tax Consultants Association (IKPI) tax consultants. AI adoption was measured using the General Attitudes Toward Artificial Intelligence Scale (GAAIS) model, while productivity and digital literacy were measured based on indicators relevant to the professional work context. The analysis results show that all items in the instrument meet the construct validity criteria through Pearson correlation tests and internal reliability with Cronbach's Alpha values above 0.8 for all three constructs. These findings confirm that the developed instrument is suitable for use in further studies related to AI adoption in the tax consultant work environment. This study contributes methodologically to measuring technology adoption in the professional sector and has practical relevance for professional organizations, educational institutions, and policymakers in designing data-driven interventions. The confirmed validity and reliability also strengthen the basis for decision-making in enhancing the competencies of tax consultants to address the challenges of the digital era.
AI Adoption for Productivity Tax Consultant: A Literature Review Diandra Naufal Ramadhan; Emha Rizky Isnaini
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: 10.65246/4601zz81

Abstract

The rapid adoption of Artificial Intelligence (AI) has significantly transformed the professional services sector, particularly in tax consultancy. This literature review aims to demonstrate that AI integration enhances the productivity of tax consultants by streamlining routine tasks and enabling more strategic decision-making. The study synthesizes findings from peer-reviewed articles, case studies, and industry reports published over the past decade, focusing on the implementation of AI technologies such as machine learning, natural language processing, and robotic process automation within tax consulting practices. The analysis reveals that AI tools substantially reduce the time spent on manual data processing, minimize human errors, and increase the speed and accuracy of tax reporting. These improvements allow consultants to allocate more time to value-added services, such as client advisory and tax planning, thereby boosting overall efficiency and service quality. Moreover, AI enables consultants to handle larger volumes of data, offering deeper insights and faster responses to client needs.  Despite these advantages, the literature also highlights several challenges, including data privacy concerns, technological resistance, and the need for continuous upskilling. Addressing these issues is critical for maximizing AI's potential in the consulting domain. This review contributes to the growing knowledge of AI's role in the digital transformation of professional services. It offers valuable insights for tax consulting firms seeking to enhance their productivity through AI adoption. It underscores the strategic importance of embracing technology to remain competitive in a rapidly evolving industry.
The Influence of Knowledge Management on Human Resource Development of Culinary SMEs in Makassar Ferdinandus Sampe; Nataniel Papalangi; Uli Urbanus Bubun; Abner Tahendrika; Wihalminus Sombolayuk
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: 10.65246/4jfns529

Abstract

This study aims to investigate the influence of knowledge management practices on the human resources development within culinary Small and Medium Enterprises (SMEs) in Makassar, providing empirical insights into how the strategic acquisition, sharing, and application of knowledge can foster enhanced employee capabilities and organizational resilience. This research explores the specific mechanisms through which knowledge management initiatives, such as formal training programs, informal learning networks, and technological platforms, contribute to the upskilling and reskilling of the workforce in this dynamic sector. Using organizational learning approach, knowledge management and human resource development indicators were developed.  Data from this study obtained from questionnaires distributed directly to owner or manager of culinary SMEs in Makassar. Multiple regression was applied to analyze the data. The finding of this research show that knowledge management consists of knowledge development, knowledge sharing/distribution and utilization of knowledge were simultaneously have positive significant influence the development of human resources. The results offer practical insights, including policy recommendations for improving human resource development in culinary SMEs.
The influence of Social Capital and Financial Capital on Innovation Strategies Furniture SMEs in Makassar Jie Lydia Irawan; Lisa C Polimpung; Bartolomeus Tandiayu; Hendrikus Kadang; Bernadeth Tongli
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/bja21057

Abstract

The purpose of this paper is to understand the direct impact of social capital and financial capital on innovation strategies of furniture small and medium-sized enterprises (SMEs) in Makassar. Using resource-based view (RBV) theory, relationships among social capital theory, financial capital and innovation strategies were developed. Questionnaire-based survey was used to collect data from owners and senior managers of furniture companies. Data obtained were analyzed using descriptive analysis. The findings revealed that social capital have positive influence on innovation. Research limitations is that the study used perceptual measures of innovation strategies making it difficult to determine respondent bias. Practical implications is that manager or owner of furniture firms should initiate more social capital development as well as financial capital.
Evaluation of the Internal Control System over Raw Material Purchases at the BIG DONAT Cake Production MSME in Makassar Annisa Nurul Fajri; Raihana; Siti Aisyah; 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: 10.65246/1rm43883

Abstract

This research aims to evaluate the internal control system for raw material purchases at MSME Big Donat in Makassar using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework approach. This study is crucial as internal control plays a strategic role in ensuring operational effectiveness and efficiency, including the raw material purchasing process, which is a key factor in production. A descriptive qualitative approach was employed, with data collected through interviews. The primary informant in this study was the business owner. Data were analyzed based on the five main components of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at MSME Big Donat is operational in practice but not yet fully compliant with COSO standards. The control environment is considered quite good, with an organizational structure and strong work ethic values; however, it is not yet supported by written standard operating procedures (SOPs) or job descriptions. Risk assessment is conducted directly by the business owner without formal documentation. Control activities, such as purchase authorization and goods inspection, are performed but lack standardized purchase forms and written procedures. Information and communication are carried out informally without a standardized recording system. Monitoring is conducted routinely by the owner but is not yet documented in the form of evaluation reports. This research provides a real-world illustration of internal control conditions in food-sector MSMEs and offers recommendations for improvement to MSME Big Donat in enhancing the effectiveness of its internal control system in accordance with COSO standards.
Leveraging Information Quality to Drive Sustainability Performance: Integrating TTF and TAM in Borobudur Temple’s Computerized AIS Anissa Hakim Purwantini; Nur Laila Yuliani; Dyah Rizka Winarti; Diesyana Ajeng Pramesti; Ariq Fikria Niagasi
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: 10.65246/4naf5n27

Abstract

This study investigates how Computerized Accounting Information Systems (CAIS) and task–technology fit (TTF) shape employees’ perceived usefulness (PU) and, ultimately, sustainability performance in the heritage-tourism context of Borobudur Temple, Indonesia. Grounded in Task–Technology Fit theory and the Technology Acceptance Model (TAM), the study employed a purposive survey of 80 CAIS users. Data was analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the hypothesized relationships among information quality, system quality, service quality, task characteristics, technology characteristics, TTF, PU, and sustainability performance. The results reveal that only information quality significantly enhances TTF, whereas system quality, service quality, task characteristics, and technology characteristics have no direct effect on TTF. TTF strongly predicts PU, which, in turn, positively influences sustainability performance. Theoretically, these findings extend TTF and TAM by showing that, in a heritage-tourism setting, high-quality information is the critical antecedent of TTF, while system quality, service quality, task characteristics, and technology characteristics are not significant. Practically, managers should prioritize improving the informational attributes of CAIS (accuracy, relevance, and timeliness) to increase user fit and perceived benefits, thereby fostering sustainable operational performance.

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