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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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Unveiling Firm Value: The Role of ESG, Cash Holding, and Retention Ratio with Firm Size as a Moderator Anggie Nur Cahyani; Eny Maryanti; Sarwenda Biduri; Risha Tri Amanda
IECON: International Economics and Business Conference Vol. 3 No. 2 (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/cd10ex14

Abstract

Firm value holds significant importance, as an increase in firm value reflects greater wealth and prosperity for shareholders. A higher stock price typically signifies a rise in firm value. This research investigates the influence of Environmental, Social, and Governance (ESG), cash holding, and retention ratio on firm value, with firm size serving as a moderating variable. The study employed a purposive sampling technique, focusing on manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in a total sample of 94 companies. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) through the SPSS 26 software. The findings reveal that both ESG and cash holding have a positive impact on firm value, while the retention ratio does not show a significant effect. Additionally, firm size moderates the relationship between ESG and retention ratio with firm value but does not moderate the relationship between cash holding and firm value.
The Contribution of Cash Receipts Accounting Information Systems in Strengthening Internal Control (Study on PT. KLN) Duwi Rahayu; Herman Ernandi; Muhammad Irawan Saputra
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/pbsh4m27

Abstract

This research examines how the cash receipts accounting information system contributes to strengthening internal controls at PT KLN, while evaluating the consistency of the company's practices with accounting theory and internal control standards. The study aims to provide insights for assessing and proposing enhancements to the system. Using a qualitative approach, data was gathered through interviews, documentation reviews, and observations. Technique triangulation was applied to ensure data validity, and analysis was conducted through data reduction, presentation, and conclusion formulation. The findings indicate that PT KLN's cash receipts accounting information system has not reached optimal performance, primarily due to the absence of a well-defined process flow diagram. Furthermore, internal control weaknesses persist, especially in the organizational structure, where a disconnect between administrative and financial roles hinders efficiency and accountability, necessitating corrective measures.
Student Consumer Behavior Based on Financial Literacy, Lifestyle, and Self-Control: Theory of Planned Behavior Perspective Sigit Hermawan; Nur Azizah; Akhmal Mulyadi; Sintha Wahyu Arista
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/dkbe2102

Abstract

Consumptive behavior is the behavior of consuming goods without prioritizing utility and needs, but rather fulfilling the desire to try new things to improve status, prestige, lifestyle, and personal satisfaction. Consumptive behavior includes impulsive buying, driven by emotions without rational thought, and wasteful behavior, which means spending money without prioritizing needs. This study adopts behavioral accounting theory with a focus on the Theory of Planned Behavior. This study is intended to examine the influence of financial literacy, lifestyle and self-control on the Consumer Behavior of Students of the Muhammadiyah University of Sidoarjo. This type of research uses a quantitative descriptive research method. The number of respondents in this study was 86 people. This study uses primary data questionnaires with a Likert scale processed using SmartPLS version 4 with validity tests and reliability tests. The results obtained are financial literacy, lifestyle and self-control are significant to consumer behavior. Financial literacy has been shown to have a positive impact, indicating that increased financial understanding can influence a person's consumption patterns. Lifestyle also has a positive and significant impact, reflecting the role of personal values and social identity in driving purchasing decisions. Furthermore, self-control plays a significant role with a positive influence on consumer behavior, indicating that the ability to manage internal impulses influences how individuals regulate consumption.
The Effect of Inflation Rate and SBI Interest Rate on Stock Prices in Publicly Listed Telecommunication Companies Wiwit Hariyanto; Heri Widodo; Endra Wahyu Ningdiyah; Prasetyo Utomo
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/svsmjw37

Abstract

The volatility of stock prices in emerging markets is often influenced by macroeconomic indicators such as inflation and interest rates. This study investigates the effect of the inflation rate and the Bank Indonesia Certificate (SBI) interest rate on the stock prices of publicly listed telecommunication companies in Indonesia during the 2020–2023 period. The telecommunication sector was chosen due to its strategic role during the COVID-19 pandemic and its strong contribution to national economic growth. Using a quantitative research design, secondary data were collected from the Indonesia Stock Exchange (IDX) and Bank Indonesia. The sample consisted of 16 telecommunication companies selected through purposive sampling, yielding 64 firm-year observations. Data were analyzed with multiple linear regression supported by descriptive statistics and classical assumption tests, employing SPSS 27 as the analytical tool. The findings reveal that both inflation and SBI interest rates have a significant positive effect on stock prices, with the coefficient of determination (R²) indicating that 90.1% of the variation in stock prices is explained by these macroeconomic factors. This study contributes to the literature by providing empirical evidence of the sensitivity of the telecommunication sector’s stock prices to monetary indicators in the post-pandemic period. The results offer practical insights for investors in making informed investment decisions and for policymakers in formulating monetary policies that indirectly influence capital market performance.
The Influence of Interpersonal Communication on Employee Performance at the Department of Industry and Trade of Gowa Regency Achmad Fathanah Tarman; Dg. Maklassa; Nurinaya
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: 10.65246/7yw45b48

Abstract

This study aims to determine the influence of interpersonal communication on employee performance at the Department of Industry and Trade of Gowa Regency. Interpersonal communication is an essential element in creating a productive and harmonious work environment, directly impacting employee performance. This study applied a quantitative approach using a descriptive method. The sample consisted of 37 employees selected using a saturated sampling technique. Data were collected using questionnaire and analyzed using simple linear regression. The results showed that interpersonal communication has a positive and significant effect on employee performance, as indicated by a significance value of 0.001 (< 0.05) and a determination coefficient of 0.285. This means that interpersonal communication explains 28.5% of the variation in employee performance. The findings emphasize the importance of strengthening interpersonal communication as a strategic effort to improve the performance of government institution employees.
Technological Capital, Liquidity, and Board Size: Impact on Firm Value Ingkak Chintya Wangsih; Rosidawaty; Zulfikar Ikhsan Pane; Shitny Dwi Istiasih
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: 10.65246/3b5xbp91

Abstract

This study explores the impact of technological capital, the current ratio, and the board of commissioners on the firm value of companies listed on the jakarta islamic index (jii) over the period from 2019 to 2023. A total of 75 annual reports were selected using purposive sampling. A quantitative research design is employed, using panel data from 16 companies selected through purposive sampling based on specific criteria such as availability of consistent financial reports, financial stability, and membership in the jii. The study uses technological capital disclosure, the current ratio, and the size of the board of commissioners as independent variables, with firm value, measured by the price to book value (pbv) ratio, as the dependent variable. Data are analyzed using eviews version 10. The findings reveal significant relationships between technological capital disclosure and firm value, underscoring the importance of technological adaptation and the technological educational background of the board of directors. This study contributes to understanding the dynamics of technology-driven strategies and governance in enhancing firm value in the context of indonesian islamic capital markets.
Analysis of Digital Transformation in Islamic Finance with AI: A Sustainable Development Perspective Rosidawaty; Ingkak Chintya Wangsih
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/kfn80459

Abstract

Digital transformation in Islamic finance is crucial for supporting sustainable economic growth and achieving global development goals. AI can help make the Islamic financial system more efficient, transparent, and inclusive. However, the adoption of this technology still faces numerous challenges. These include the technology's readiness, the existence of applicable regulations, and the extent of public acceptance. This study examines how artificial intelligence contributes to the Sustainable Development Goals (SDGs) in the digital transformation of Islamic finance. This research was conducted using a qualitative approach through a literature review and analysis of secondary data from industry reports, journals, and related publications. The results show that artificial intelligence strengthens Islamic finance, particularly through more efficient and transparent management of zakat, waqf, and Sharia-compliant investments. Furthermore, the application of artificial intelligence has the potential to promote financial inclusion by reaching communities previously excluded from formal financial services. The study concludes that AI-based digital transformation in Islamic finance not only improves the efficiency of the financial system but also contributes to the achievement of the SDGs, particularly in poverty alleviation, social inclusion, and economic sustainability. Recommendations are provided for the development of regulations and policies to support the optimal adoption of this technology.
Online Gambling as an Economic Escape: A Qualitative Study of the Community in Serang City Helmas Septiyo Hadi; Dadang; Sena Atmaja; Dindin Aminudin; Ingkak Chintya Wangsih
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: 10.65246/5wn46v35

Abstract

The phenomenon of online gambling has seen significant growth in Indonesia, including in Serang City, particularly amid economic pressures. This study aims to explore in depth how the people of Serang City use online gambling as an economic escape. A qualitative approach was employed with a case study method, involving in depth interviews with 15 participants who actively engage in online gambling. The results indicate that online gambling is seen as an economic alternative due to financial pressures, limited job opportunities, and easy access to technology. The study also reveals the presence of addiction cycles and social vulnerability resulting from this practice. These findings are interpreted through the lens of Strain Theory (Merton) and Rational Choice Theory, which explain individual actions in response to economic constraints. The implications of this research suggest the need for strengthened digital literacy, law enforcement, and community-based interventions.
Breaking the Vicious Cycle: Smoking, Low Education, and Poverty in Tangerang Regency Sena Atmaja; Helmas Septiyo Hadi; Abu Naim; Resy Perwithasari
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/nt0caw66

Abstract

This study investigates the interconnection between smoking behavior, educational attainment, and poverty in Tangerang Regency, Indonesia. Utilizing secondary data from the Central Statistics Agency (BPS) and the Ministry of Health (2023), the analysis reveals that smoking prevalence is highest among individuals with lower educational levels, particularly within economically productive age groups. Despite living close to the poverty line, many households allocate more of their income to tobacco than to essential food items, highlighting a pattern of non-productive spending. The findings indicate a vicious cycle where limited education leads to harmful health behaviors, which in turn reinforce economic hardship. To address this, the study proposes integrated public policies aimed at improving educational access and implementing stricter tobacco control measures. These efforts are crucial to breaking the poverty trap and promoting long-term social welfare.
GDP and CO₂ Emissions in ASEAN-5: Has the Turning Point Been Reached? Agung Nusantara; Nurhayati; Diah Amelia Azzahra; Suharti; M. Rully Sjahirul Alim; Paramitha Maylina Afifah
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/kcz8ss33

Abstract

Rapid economic growth and urbanization in Southeast Asia have increased environmental pressures, particularly through rising carbon dioxide (CO₂) emissions driven by fossil fuel–based activities. The Environmental Kuznets Curve (EKC) framework is commonly used to assess whether economic growth eventually leads to lower emissions after surpassing a certain income level. This model is particularly relevant for ASEAN countries—Indonesia, Malaysia, Thailand, the Philippines, and Vietnam—that are undergoing industrial transition. This study examines the presence of the EKC in the ASEAN-5 from 1990 to 2021 and estimates the turning point for each country. Using unbalanced annual panel data, a quadratic regression model is applied through Pooled OLS, Fixed Effects, and Random Effects methods. Model selection follows Chow and Hausman tests, with robustness diagnostics including heteroskedasticity (Breusch-Pagan), residual normality (Jarque-Bera), and cross-sectional dependence (Pesaran CD and LM tests). Turning points are calculated when the GDP coefficient is positive and the squared GDP coefficient is negative and statistically significant, indicating an inverted-U relationship. Results confirm that CO₂ = f (GDP, GDP²) is a valid specification for the region, reflecting a general shift toward greener economies. However, only Malaysia and Thailand have passed their respective turning points; Indonesia, the Philippines, and Vietnam remain below. These findings highlight the varying stages of environmental transition among ASEAN countries and underscore the urgent need for energy reform and policy interventions in nations that have not yet reached the emissions-reducing phase of economic development.

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