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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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Resilience Analysis of MSME Employees’ Work Ethic During and After the COVID-19 Pandemic: A Chow Test Approach Wawan Sadtyo Nugroho; Barkah Susanto; Muhamad Wahid Ibrahim; Ravindra Ardiana Darmadi; Wahyu Anggit Prasetya
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: 10.65246/58ksmt06

Abstract

The COVID-19 pandemic has significantly disrupted the operations of Micro, Small, and Medium Enterprises (MSMEs), especially in tourism-related regions such as Magelang. These disruptions not only affected business continuity but also increased stress levels among employees. This study aims to analyze the resilience of the work ethic of MSME employees during and after the pandemic using the Chow-Test. The theoretical framework integrates Affective Events Theory, the Transactional Stress Model, and Human Capital Theory to examine how challenge and hindrance stressors influence discretionary behaviors (citizenship and counterproductive behavior), with emotional reactions and work experience as mediating and moderating variables. A stratified random sampling technique was employed to collect primary data from 385 MSME owners and employees in Magelang. Data was analyzed using Structural Equation Modeling (SEM) and Chow-Test. The findings confirm that employee work ethic, particularly citizenship behavior, demonstrated strong resilience across both pandemic and post-pandemic periods. This supports the hypothesis that there is no significant difference in work ethic between the two periods. However, limitations include the geographic focus on one region and reliance on self-reported data. Future research should explore broader regions and consider longitudinal methods. This study provides practical insights for MSMEs to sustain performance through employee resilience in times of crisis.
Determining Factors for Work Readiness of Students in The Management Program at Muhammadiyah University of Purworejo Qonitatun Mardliyah; Esti Margiyanti Utami; 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: 10.65246/9082p476

Abstract

The study explores the impact of soft skills, hard skills, and internship experience on the employability of Management students at Muhammadiyah University of Purworejo's Faculty of Economics. The background of this research is the high unemployment rate among university graduates in Indonesia, indicating a gap in graduates’ readiness to enter the workforce. In the current era of globalization and digital transformation, students are required to demonstrate not only academic excellence but also essential non-academic skills like communication, leadership, and problem-solving, as well as gain hands-on experience through internships. This quantitative research adopts a survey approach, with a purposive sample of 100 students. Data were collected using questionnaires and analyzed using SPSS with multiple linear regression. The analysis confirms that work readiness is positively and significantly shaped by students’ soft skills, hard skills, and internship involvement.Soft skills exert the strongest effect (52.8%), followed by hard skills (27.9%) and internship experience (24.4%), all with a significance level of < 0.001. The R-Square value of 0.919 indicates that these three variables collectively explain 91.9% of the variation in work readiness. These results highlight the crucial role of integrating both academic and practical skill development to enhance graduate employability.
The Influence of Workload on Performance with the Mediation of Village Apparatus Motivation in Grabag District Salsabilaa; 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: 10.65246/3j962d45

Abstract

This research investigates a notable trend among village officials who frequently delay their tasks, extend their working hours, and undertake responsibilities beyond their official roles due to overwhelming workloads. Furthermore, a lack of motivation is apparent, as evidenced by delayed salary disbursements and insufficient recognition from superiors. These factors are believed to adversely affect employee performance. The research seeks to: (1) examine how workload affects employee performance., (2) Evaluate the impact of workload on work motivation. (3) Analyze the relationship between work motivation and employee performance. (4) Explore the intermediary function of work motivation in the association between workload and employee performance. among village officials in the Grabag District of Purworejo Regency. A quantitative research approach employing a survey technique. was employed, with data gathered from questionnaires distributed to 376 village officials. Proportional random sampling was the technique used, the sample size was determined using Slovin’s formula, yielding a total of 194 participants. The data were analyzed using Partial Least Squares (PLS) through the SmartPLS 4.0 software. This analysis encompassed evaluation of the measurement model (covering validity and reliability tests), structural model (including R-square and f-square values), and hypothesis testing via the bootstrapping method. The analysis revealed several key findings: (1) workload has a significant adverse influence on employee performance; (2) workload also negatively affects work motivation in a meaningful way; (3) work motivation exerts a strong positive influence on employee performance; and (4) work motivation serves as a crucial intermediary variable, bridging the link between workload and performance outcomes. These insights imply that increased workload tends to diminish work motivation, subsequently leading to a decline in performance. Therefore, it is crucial for village leaders to ensure equitable workload distribution and provide sufficient motivational support to enhance the performance of village officials.
The Effect of Commitment and Organizational Culture on Employee Performance Through Organizational Citizenship Behavior as an Intervening Variable Irwan; Inah Mutmainna; Parman; Rusmin Nuryadin; Akhsan; Rudi Arafah
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: 10.65246/29xhd519

Abstract

This study aims to determine and analyze the effect of  Commitment and Organizational Culture on  Employee Performance through Organizational Citizenship Behavior as an intervening variable at the Public Works and Spatial Planning Department of Parepare. This research uses a quantitative method approach with a sample is 71 employees. Research data analysis is processed using the Smart PLS analysis.  The data collection methods used were questionnaires, observation, and documentation. The results obtained in the study are as follows: Organizational commitment has a positive and significant effect on employee performance; organizational culture has a positive and significant effect on employee performance; organizational citizenship behavior has a positive and significant effect on employee performance; organizational culture has a positive and significant effect on employee performance through organizational citizenship behavior; and organizational commitment does not have a significant effect on employee performance through organizational citizenship behavior among employees of the Department of Public Works and Spatial Planning in Parepare City. Therefore suggested that to enhance employee performance, the Department of Public Works and Spatial Planning in Parepare City should prioritize strengthening organizational culture, commitment, and organizational citizenship behavior (OCB). A strong culture and high OCB directly improve performance, with culture also influencing performance indirectly through OCB. This indicates that fostering shared values and encouraging voluntary, proactive behavior among employees are essential strategies. However, the lack of a significant indirect effect of organizational commitment through OCB implies that commitment alone is not enough to drive extra-role behavior. Therefore, management must implement programs that not only build commitment but also translate it into meaningful actions. Enhancing communication, recognition, and leadership support can further stimulate OCB and improve overall performance. These findings highlight the importance of aligning organizational values and behaviors to achieve optimal employee outcomes.
The Development of Palm Sugar Enterprises in Improving the Welfare of the Community in Lombo Village, Pitu Riase Subdistrict, Sidenreng Rappang Regency Fitriani; Bahruddin; Fitriyani Syukri; Fajar Ladung; Sofyan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/656a6888

Abstract

This study aims to determine the development of ant sugar business in improving the welfare of the people of Lombo Village, Pitu Riase District, Sidenreng Rappang Regency and to determine the effect of the development of ant sugar business in improving the welfare of the people of Lombo Village, Pitu Riase District, Sidenreng Rappang Regency. The data collection techniques used in this study are observation, interviews and documentation. Informants in this study were ant sugar entrepreneurs, workers and surrounding residents. Data analysis techniques used in qualitative research consist of data collection, data reduction, data presentation and drawing conclusions. The results showed that the development of this palm sugar production business still uses traditional production tools and a limited number of workers. This simplicity is also seen in terms of marketing and distribution, which are only around the Sidenreng Rappang district. The presence of the palm sugar production business in Lombo Village has an influence on the socio-economic life of the people in Lombo Village and its surroundings. In terms of the economy, the production of ant sugar encourages job creation. The opening of employment opportunities absorbs labor and also causes an increase in people's income.
Halal Tourism's Economic Effects: Accounting-Governance Framework for Emerging Markets Harmin Darwis; Muryani Arsal; Zulkifli
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5wj5d769

Abstract

The purpose of this study is to evaluate the economic impact of halal tourism through the integration of accounting and governance frameworks. Using a Systematic Literature Review (SLR) approach, the research synthesizes peer-reviewed literature across tourism, accounting, and governance to identify prevailing gaps in financial measurement and policy alignment. The methodology involved rigorous selection criteria, thematic coding, and structured content analysis of recent open-access academic publications. The results show that while the halal tourism sector has expanded significantly, it lacks frameworks for economic accountability and measurable governance outcomes. The study implies that integrating sharia-compliant accounting and institutional governance can improve transparency and policy effectiveness in halal tourism. The novelty of this research lies in its proposed conceptual model that bridges disciplinary boundaries, providing a foundational framework for future empirical validation.
The Role of Big Data in Audit: Implications for Improving Audit Quality and Fraud Detection Effectiveness for External Auditors Saida Said; Arifuddin; Asri Usman
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3vpmg407

Abstract

The digital transformation in auditing drives the utilization of big data as a novel approach to enhance the efficiency and effectiveness of the audit process. Big data enables auditors to process large volumes of information in real-time and analyze complex transaction patterns, which potentially improves audit quality and fraud detection capabilities. This study aims to evaluate the impact of big data on audit quality and the effectiveness of fraud detection by external auditors in Indonesia. Using a quantitative approach, data were collected through structured questionnaires distributed to 50 external auditors with a minimum of three years of experience, employing purposive sampling technique. Data were analyzed using multiple linear regression. The findings indicate that the implementation of big data significantly contributes to the improvement of audit quality and efficiency in identifying fraud. Auditors leveraging big data can detect anomalies more accurately and rapidly. The study recommends strengthening information technology competencies among auditors and developing audit systems based on data analytics. Future research should explore moderating variables such as industry complexity.
The Influence of Financial Literacy, Financial Inclusion, Fintech Payment Gateway, and Digital Marketing on Financial Performance of MSMEs in Central Java Triska Juliyani; Andwiani Sinarasri; Alwiyah; Fatmasari Sukesti; Mohammad Ridwan
IECON: International Economics and Business Conference Vol. 3 No. 2 (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/gx1xfe45

Abstract

This research endeavors to ascertain the impact of financial literacy, financial inclusion, fintech payment gateways, and digital marketing on the financial performance of MSMEs in Central Java. Employing a quantitative research design, this study utilizes primary data. The population under investigation comprises 193,932 MSME actors within the Central Java region. A purposive sampling method was applied, resulting in a total of 100 respondents. Data collection instruments were designed using a likert scale, and the analytical procedures were performed utilizing WarpPLS version 7.0. The results disclose that financial literacy imparts a positive and statistically significant effect on financial performance. Conversely, financial inclusion fails to exhibit a significant association with financial performance. Moreover, the adoption of fintech payment gateways manifests a positive and significant influence, while digital marketing reveals a negative yet statistically insignificant effect on financial performance. Collectively, the concurrent impact of financial literacy, payment gateways, and digital marketing has been empirically validated to exert a favorable influence on financial performance, as indicated by an R-squared value of 69.7%
The Effect of Financial Risk, Bonus Plan, and Managerial Ownership on Income Smoothing Fima Fastaqima; Andwiani Sinarasri; Ayu Noviani Hanum; Alwiyah
IECON: International Economics and Business Conference Vol. 3 No. 2 (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/mpatrg06

Abstract

This research seeks to investigate the impact of financial risk, bonus programs, and managerial ownership on income smoothing practices.  The study's focus is on firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 that are in the consumer industry subsector. The purposive sampling method was applied to intentionally select the samples. This study's data analysis was conducted using the EViews version 12 application and a panel data regression approach.  The results of the research show that financial risk has a beneficial influence on income smoothing, whereas bonus programs have a negative effect. However, management ownership has insignificant effect on income smoothing.
Trusting the Threads: How Brand and Quality Weave Purchase Decisions at Griya Batik Semarangan Firdaus; Callista Cahya Waroka; Edy Purwanto; Amrudin Mahfud Jumai
IECON: International Economics and Business Conference Vol. 3 No. 2 (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/n47gzf58

Abstract

This study aims to analyze the effect of brand image and product quality on consumer purchase intention toward Griya Batik Semarangan, with brand trust as a mediating variable. The research is motivated by the growing competition in the traditional fashion industry, especially among local batik producers, which requires a deeper understanding of consumer behavior and decision-making factors. A quantitative approach was employed, using a survey method by distributing questionnaires to 100 respondents who are consumers of Griya Batik Semarangan. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The findings reveal that both brand image and product quality have a positive and significant influence on purchase intention, as well as on brand trust. However, brand trust does not have a significant effect on purchase intention and fails to mediate the relationship between brand image or product quality and purchase intention. These results suggest that while brand image and product quality are important in building consumer trust, brand trust is not the dominant factor driving purchase intention in the case of Griya Batik Semarangan. The study contributes to the literature on consumer behavior in local cultural products and provides practical implications for traditional fashion businesses in enhancing their market strategies.

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