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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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Digital Transformation and ESG in Enhancing Firm Performance: Empirical Evidence from the Indonesian Capital Market Hasma; Nengsi Sudirman; Herlina Ilyas; Lestiana Jelita
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/px1nnj13

Abstract

This study aims to examine the effect of digital transformation and Environmental, Social, and Governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange, with firm size as a control variable. The increasing relevance of sustainability and digitalization strategies in enhancing corporate competitiveness in the digital economy era drives this research. While numerous studies have explored digital transformation and ESG independently, limited research has integrated both aspects within the context of emerging markets, particularly Indonesia.A quantitative research design was employed using secondary data obtained from annual reports, sustainability reports, and financial statements. Utilizing firm size as a control variable, this study attempts to investigate how the financial performance of companies listed on the Indonesia Stock Exchange is affected by digital transformation and Environmental, Social, and Governance (ESG) disclosure.  In the age of the digital economy, the growing importance of digitalization and sustainability tactics in raising corporate competitiveness is what motivates this study.  Few studies have combined digital transformation and ESG in the context of emerging markets, especially Indonesia, despite the fact that both topics have been the subject of numerous studies conducted separately. Secondary data from financial statements, sustainability reports, and annual reports was used in a quantitative study design. The results show that ESG disclosure and digital transformation both significantly and favorably affect business performance.  On the other hand, ROA is not significantly impacted by firm size, indicating that strategic digital and sustainability initiatives have a greater impact on profitability gains than does company size.  These findings demonstrate how strategically crucial it is to combine digital and ESG elements in order to increase firm value. By providing empirical data from the Indonesian capital market, where the relationship between sustainability and digital innovation is still poorly understood, the study adds to the body of existing literature.  The necessity for businesses to give clear ESG reporting and digital investments top priority as long-term value generators are examples of practical ramifications.  Furthermore, through market incentives and supportive policies, regulators are urged to promote ESG and digital adoption.
Cash Management Strategies and Profitability: Evidence from MSME Retail Fashion Liga Store ID Makassar Sulfiana; A. Anniza Putri Aulia; Hasrina; Kiki
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/z9y18b03

Abstract

Unstable cash flows remain a critical constraint on growth and earnings in many micro, small, and medium enterprises (MSMEs), especially in fast moving retail segments. This study examines how cash management strategies shape profitability performance in Liga Store ID Makassar, an MSME retail fashion business in Indonesia. The study objectives are to (1) identify the enterprise’s cash management practices, (2) analyze how those practices support liquidity discipline, and (3) interpret their relationship with profitability indicators. A qualitative descriptive design was used. Purposive sampling targeted key financial actors (owner and administrative finance staff). Data were obtained through in depth, semi structured interviews and corroborated with internal financial documents (cash logs, expense records, profit reports). Descriptive references to Return on Assets (ROA) and Return on Equity (ROE) informed interpretation of profitability tendencies. Results indicate that Liga Store ID applies an integrated, low cost cash control bundle: strict petty cash limits, daily Excel based transaction recording, routine monthly cash flow planning, early payment discount capture from suppliers, and spending caps linked to projected inflows. These practices help preserve liquidity, reduce leakage, and support margin improvement—as reflected in observed movements in profitability ratios across review periods. Ongoing constraints include limited digital accounting capability, uneven financial literacy, and customer payment timing gaps that sustain cash flow volatility. The study extends MSME finance literature by demonstrating that context appropriate cash management bundles can reinforce financial resilience and profitability in small retail enterprises, and offers practical guidance for upgrading cash budgeting discipline and digital recordkeeping in similar settings.
The Consequence of Capital Expense to the Economic Development of South Sulawesi Province Andi Putri; Muh. Arif
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/wrgc2k57

Abstract

The purpose of this study is to determine and review consequence of the capital expense in the form of: capital expense for tools and instruments, capital expense for buildings and structures, avenue capital expense, dams and waterways, and further fixed asset capital expense on economic development Province of South Sulawesi. The analysis method uses a descriptive approach that aims to describe the development of capital expense and economic development Province of South Sulawesi from period to period, and the inferential approach with regression analysis, which is an analysis to find out of capital effect expense development of economic. Analyze results found that the economic development of South Sulawesi Province fluctuated relatively from year to year, but remained in a stable condition, as well as capital expense which tended to fluctuate. Regression results show that capital expense for tools and instruments and capital expense for buildings and structures have a negative impact on economic development. But capital expenses on avenues, dams, waterways, and other fixed asset capital expenses get a positive also important impact on the development of the economy.
Analysis of the Application of Income Tax Article 21 on Employee Salaries at the Panambungan Health Center Makassar City Ekawati Febrianti Umafagur; Tenriwaru; Fifi Nurafifah Ibrahim; Rastina Kalla
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: 10.65246/9bgx7y14

Abstract

This study aims to analyze the calculation, withholding, and reporting of Income Tax Article 21 on the income of permanent employees at the Panambungan Health Center, as well as to assess its compliance with applicable tax regulations. The research method used is quantitative descriptive with a qualitative approach. Data were obtained through interviews with financial staff (treasurer) and documentation of withholding slips and employee salary data. The results of the study indicate that the calculation of Income Tax Article 21 at the Panambungan Health Center is not fully in accordance with tax regulations, particularly in the use of non-taxable income (PTKP), which does not take into account each employee's dependent status. This has resulted in excessive tax withholdings (overpayments). The withholding is carried out using the gross-up method; however, there are still technical errors in the calculation. Meanwhile, the reporting of Income Tax Article 21 has been carried out in accordance with the regulations through e-filing, although the withholding slips are only provided annually, not monthly.
Analysis of Information Technology Implementation in the Audit Process and Its Impact on Audit Efficiency at the Public Accounting Firm (KAP) Adi and Deki Reyfani Amalia; Mursalim Laekkeng; Ummu Kalsum; Edy Susanto
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/ehw94t50

Abstract

This study explores the implementation of information technology in the audit process and its impact on audit efficiency at the Public Accounting Firm (KAP) Adi and Deki, with a focus on the use of ATLAS. The findings reveal that the implementation of ATLAS brings significant benefits, particularly in accelerating audit data management and financial statement analysis. However, the use of this technology also faces several challenges, such as data privacy issues, system integration complexity, and the need for additional resources. Auditors also face challenges including data quality, resistance to change, and the need for specific skillsets. Moreover, data security concerns, the need for continuous technology updates, and high adoption costs are major barriers. The study also identifies changes in the audit process, such as a shift towards data-driven audits, increased reliance on data analysis, and the development of more adaptive audit techniques utilizing ATLAS. Therefore, appropriate strategies are needed to overcome these challenges and improve audit effectiveness and efficiency.
The Effect of Fixed Asset Intensity and Sales Growth on Tax Avoidance With Leverage as a Moderating Variable Manufacturing Lutfiah Azzahrah Ulfiqah; Asriani Junaid; Nurfadila
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/fdp5sj12

Abstract

The purpose of this study was to analyze the effect of fixed asset intensity and sales growth on tax avoidance with leverage as a moderating variable in The manufacturing companies listed on the IDX for the 2021-2023 period. population used in the study were all industrial goods sub-sector companies. The sample in this study used purposive sampling technique involving 12 companies with certain criteria. The research data collection technique uses secondary data. Data analysis in the study used a quantitative approach with the analysis techniques used were descriptive statistical analysis, f test, t test, and Moderated Regression Analysis (MRA). The data in this study were processed and analyzed using the SPSS 30 statistical program. The results of data analysis of this study indicate that: partially fixed asset intensity and sales growth have an effect but not significant on tax avoidance, while leverage moderation on the relationship between fixed asset intensity on tax avoidance and leverage moderation on the relationship between sales growth on tax avoidance has a significant effect. Simultaneously, fixed asset intensity and sales growth variables simultaneously or together affect tax avoidance with leverage as moderation.
Technopreneurship 4.0: Shaping Sustainable Innovation for the Digital Economy Rasya Islami Dwi Julitha; Muhammad Syafi’i A. Basalamah; Imaduddin Murdifin; Muh. Haerdiansyah Syahnur
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: 10.65246/760d9263

Abstract

The purpose of this study is to explore the future of technopreneurship in the context of sustainable innovation and the evolving digital economy. It aims to analyze how technopreneurs can integrate sustainability principles into technological innovation to meet global demands for greener, smarter, and more inclusive economic development. Using a qualitative-descriptive approach, this study investigates key drivers, challenges, and strategies adopted by emerging digital entrepreneurs to balance profitability with social and environmental responsibility. The data were collected through in-depth interviews with 12 technopreneurs aged between 25 and 40 years, actively running digital-based start-ups in Indonesia, particularly in sectors such as e-commerce, agritech, edtech, and green energy. Additional insights were obtained from three innovation experts and two policymakers in the digital economy sector. Literature review and case study analysis were also conducted to support the triangulation of data. This research utilizes the Triple Bottom Line (TBL) framework—People, Planet, and Profit—as an analytical lens to evaluate how digital business models can evolve to address sustainability goals while remaining competitive. SWOT and PESTEL analyses were used to identify internal capabilities and external environmental factors influencing technopreneurship. Findings reveal that technopreneurs who adopt circular economy models, utilize renewable technologies, and embed ethical digital practices tend to gain stronger market positioning, consumer trust, and long-term viability. The study concludes that sustainable innovation is not only an ethical imperative but also a strategic advantage in the digital economy. These insights offer practical recommendations for entrepreneurs, educators, and policymakers in shaping a resilient and sustainable digital future.
The Influence of Investment, Labor, and Government Expenditure on Economic Growth in South Sulawesi Nursarfiqah; Naidah; Asdar
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: 10.65246/8mg4yv48

Abstract

This study investigates the effect of investment, labor, and government expenditure on economic growth in South Sulawesi during the period 2014–2024. Using secondary data obtained from the Central Statistics Agency (BPS), the analysis applies multiple linear regression and t-tests with a panel data approach processed through SPSS 25. The dependent variable is regional economic growth measured by Gross Regional Domestic Product (GRDP) at constant prices, while the independent variables include realized investment, labor force participation, and government expenditure. The results reveal that investment shows a negative but insignificant effect on economic growth, indicating that capital inflows have not been effectively directed toward productive sectors that stimulate regional output. Labor exhibits a positive but statistically insignificant influence, suggesting that an increase in workforce quantity is not yet accompanied by sufficient productivity and skills development. Similarly, government expenditure demonstrates a negative and insignificant effect, implying inefficiencies in public spending allocation and a dominant share of non-productive expenditures. These findings highlight the structural challenges faced by South Sulawesi in translating investment, labor force expansion, and fiscal policy into tangible economic outcomes. The study contributes empirical evidence specific to the regional context and suggests that policymakers should focus on improving investment quality, enhancing human capital, and reallocating government spending toward productive sectors to achieve sustainable growth.
An In-Depth Analysis of the Contribution of the Human Development Index and Labor Force to the Gross Regional Domestic Product in Regencies/Cities of Jambi Province Azizah Al Munawaroh; Viola Novaryca; Anggun Putri Amelia; Eliyana; Amelia Yustria
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/r3p79t76

Abstract

This research is entitled "The Influence of the Human Development Index and Labor Force on the Gross Regional Domestic Product of Regencies/Cities in Jambi Province". The first aim of this research is to determine and analyze the development of the human development index, labor force and GRDP in Jambi Province. Second, to determine and analyze the influence of the human development index and workforce on district/city GRDP in Jambi Province. The research method used was secondary data analysis with quantitative methods using 11 districts/cities in Jambi Province. Multiple linear regression analysis tool using panel data with the help of the Eviews application.   The results of the analysis concluded that the first is that the human development index for districts/cities in Jambi Province has an overall average of 71.76 percent with Jambi City having the highest HDI, namely 79.35 percent higher than the overall HDI. Meanwhile, East Tanjung Jabung Regency has the lowest HDI with an HDI below the overall HDI average, namely 66.95 percent. For the district/city workforce in Jambi Province, the overall average increased by 1.07 percent or 166,549 people, with the highest increase occurring in Muaro Jambi Regency with the average increase above the overall increase in the workforce, namely 2.92 percent. Meanwhile, West Tanjung Jabung Regency, on average, the workforce decreased by -0.77 percent. And the gross regional domestic product of districts/cities in Jambi Province as a whole increased by an average of 3.38 percent with the highest increase occurring in Batanghari Regency with an average increase in gross regional domestic product of 5.09 percent and the lowest occurring in the Regency. East Tanjung Jabung with an increase in gross regional domestic product of 0.73 percent during the 2018-2023 period. Second, partially using FEM panel data, only the human development index (HDI) has a significant effect on increasing gross regional domestic product in the 2018-2023 period. Meanwhile, the labor force (AK) does not have a significant effect on increasing the gross regional domestic product of districts/cities in Jambi Province. With the highest increase in gross regional domestic product if the human development and labor force index remained constant, it occurred in West Tanjung Jabung Regency and the lowest in Kerinci Regency. With a high level of confidence, HDI and AK influence district/city GRDP by 99.25 percent.
Analysis of Financial Performance at Bank Syariah Indonesia (BSI) Using the CAMEL Method for the Period 2021–2024 Kurniati; Nida Nurhasanah; Marciafeli; Nuraini; Fini Rinayani
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/ex2gw793

Abstract

If a bank has a good performance, people will trust their funds more to be stored there. This can be seen from the analysis of the financial statements of the bank. The study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) during the period 2021 to 2024 using the CAMEL method, which consists of five main aspects, Capital, Asset Quality, Management, Earning and Liquidity. This type of research is descriptive analysis with a quantitative approach, the data used is secondary data obtained from the financial statements of Tabuwan, BSI during the period studied. The results of the analysis show that the Capital Adequacy Ratio (CAR) aspect of BSI is at a very good level, with a stable value above 20%. Non Performing Financing (NPF) experienced a significant decline from 0.87% to 0.50% reflecting an improvement in asset quality. Management aspects, pointed to efficiency, which increased from 1.45% to 1.86%, signaling growth in profitability. Cash ratio (CR), meanwhile, also showed stability in liquidity despite fluctuations with a high of 166% and a low of 87.7%. Overall, BSI's financial performance during the 2021-2024 period is considered healthy and stable.

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