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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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The Pivotal Role of Technopreneurship in Advancing Local Economic Development: A Comprehensive Literature Review on the Integration of Digitalization in Micro Agricultural Enterprises in Jambi (2020-2024) Kurnianto Dwi Sugiranu; Alsa; Sindi Dwi Hartini; Definna Rahmadewi; Fina Rahmawati Wibowo
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/s2ezcb96

Abstract

This article discusses the contribution of technopreneurship in building the local economy through a literature study on digitalization in micro enterprises in the agricultural sector in Jambi during 2020–2024. In practice, micro business actors still face a number of obstacles such as market limitations, low productivity, and lack of use of technology. The presence of technopreneurship brings a modern entrepreneurial approach based on technology, which not only digitizes business processes, but also increases the competitiveness of agricultural products through the use of digital platforms. Through a qualitative-descriptive approach that refers to academic literature, policy reports, and the latest data, this study finds that digital transformation facilitated by technopreneurship plays an important role in increasing the output, distribution, and income of microfarmers in Jambi. However, challenges in the form of infrastructure, limited digital literacy, and access to financing are still the main obstacles. Therefore, collaborative strategies from various stakeholders are needed so that the benefits of technopreneurship for local economic development can be optimized.
Techonology-Based Human Resource Management as a Strategy for Improving the Competence of Public High School Teachers in Jambi City Ashira Naila Susanti; Ananda Clarissa; Callista Putri Andani; Devi Riani; Muthia Salsabila
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: 10.65246/16ybkr72

Abstract

This study aims to analyze the implementation of technology-based human resource management (HRM) as a strategy to improve the competence of public high school teachers in Jambi City using a qualitative approach through in-depth interviews with principals, teachers, and HR management staff. The results show that the integration of technology, such as the use of Management Information Systems (MIS) and Learning Management Systems (LMS), has facilitated data management, online training, and digital collaboration among teachers, thereby supporting administrative efficiency, objective recruitment, and flexible competency development. However, main challenges faced include limited technological infrastructure, low digital literacy among some teachers, and lack of basic technological training for senior teachers. Institutional support, availability of facilities, and participative policies are key success factors, while disparities in technology access remain significant obstacles. The study recommends optimizing digital infrastructure, continuous training, and strengthening policies on technology-based HR development to ensure sustainable and relevant improvements in teacher competence aligned with educational needs in the digital era.
How Perceived Convenience, Usefulness, and Satisfaction Influence QRIS Payment Reuse Behavior in UMKM Context? Abdul Rauf; Arvina Damayanti; Eka Hendra Priyatana; Maulana Yusuf
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: 10.65246/0dnz2p83

Abstract

This study addresses the urgent need to understand factors influencing QRIS payment reuse among MSME customers in Indonesia's digital economy. The research aims to examine how perceived convenience, perceived usefulness, and satisfaction affect reuse intentions through a comprehensive theoretical framework. Using quantitative methodology with questionnaire data from 96 MSME customers at Tangerang City Mall, collected via accidental sampling and analyzed through PLS-SEM with SmartPLS software, this study reveals significant relationships between perceived convenience and satisfaction, perceived usefulness and satisfaction, and satisfaction and reuse interest. Novel findings demonstrate that while direct effects of perceived factors on reuse interest are insignificant, both perceived convenience and usefulness significantly influence satisfaction, which subsequently drives reuse intentions. This research contributes to payment technology adoption literature by validating mediation effects in emerging market contexts. However, limitations include the single-location sampling approach and cross-sectional design, suggesting future research should employ multi-location studies and longitudinal designs to enhance generalizability and capture dynamic behavioral patterns in digital payment adoption.
Strategies to Enhance Employee Loyalty: The Role of Leadership Style, Job Satisfaction, and Overtime Agung Budi; Siti Rahma Octavia; Enawar
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/mxf9c224

Abstract

This study aims to analyze strategies for improving employee loyalty through the roles of leadership style and job satisfaction, with overtime serving as a moderating variable. The background of this research is the high employee turnover rate in Indonesia, which negatively affects organizational stability and productivity. A quantitative approach with a causal design was employed, using data collected through questionnaires distributed to 74 permanent employees of PT XYZ Serpong Branch. Data analysis was conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The findings reveal that leadership style has a positive and significant effect on job satisfaction, but no direct effect on employee loyalty. Job satisfaction is a significant mediating variable in the relationship between leadership style and employee loyalty. In addition, overtime significantly influences job satisfaction and indirectly affects employee loyalty through job satisfaction. However, overtime does not moderate the relationship between leadership style and either job satisfaction or employee loyalty. The state of the art of this research lies in its integrative model, which combines three key dimensions in human resource management—leadership, job satisfaction, and overtime—and applies a PLS-SEM approach to simultaneously examine mediation and moderation effects. This study contributes to the literature by demonstrating that employee loyalty is more effectively enhanced through the mediating role of job satisfaction rather than direct leadership intervention or overtime practices. Nevertheless, this study is limited to analyzing the influence of leadership style, job satisfaction, and overtime on employee loyalty at PT XYZ Serpong Branch with a sample of 74 permanent employees. The analysis approach uses PLS-SEM through SmartPLS, and findings are contextual, not intended for generalization across organizations or sectors.
Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners Amalia Indah Fitriana; Dede Sunaryo; Januar Eky Pambudi; Mikrad; Siti Nurhaliza; Hendra Galuh Febrianto
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: 10.65246/7v191v13

Abstract

This study examines the influence of media exposure, gender diversity, and managerial ownership on corporate social responsibility (CSR) disclosure, with independent board of commissioners as a moderating variable. Conducted on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2018-2022, this research addresses the growing importance of CSR transparency in building stakeholder trust and corporate accountability. Using purposive sampling, eleven companies were selected as samples, with secondary data analyzed through panel data regression and moderation regression. Findings reveal that gender diversity and managerial ownership significantly influence CSR disclosure, while media exposure shows no significant effect. The independent board of commissioners effectively moderates the relationship between gender diversity and managerial ownership with CSR disclosure, but fails to moderate media exposure's impact. This research contributes to corporate governance literature by identifying the supervisory role of independent commissioners in strengthening the relationship between firm characteristics and CSR disclosure. The findings provide practical implications for management in enhancing social transparency and offer regulatory insights for developing more effective corporate governance policies, particularly within the Indonesian business context.
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
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: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Analysis of the Relationship Between Emotional Intelligence, Organizational Culture, and Job Satisfaction on Employee Performance at Urban Village Offices in Palu Barat District Rahmiwati Habibu; Farid; Cristian
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/spq7a843

Abstract

This study aims to analyze the influence of emotional intelligence, organizational culture, and job satisfaction on employee performance at urban village offices in Palu Barat District. The research employed a survey method with a quantitative approach, where the entire population of 45 employees was taken as the sample using a total sampling technique. Data were collected through questionnaires, observations, interviews, and documentation, and then analyzed using multiple linear regression with SPSS 25. The findings reveal that emotional intelligence, organizational culture, and job satisfaction have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination of 75.9% indicates that employee performance can be explained by these three independent variables, while the remaining 24.1% is influenced by other factors outside the scope of this study. These results emphasize the importance of managing emotional intelligence, fostering a supportive organizational culture, and enhancing job satisfaction to improve employee performance, particularly in delivering public services at the village office level.
Factors Affecting The Performance Operational Assistance Budget Health Center at Palu City Henni Mande; Guasmin; Burhanuddin; Nasrulhak Akkas; Iva Nuranifa
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/r7f8qm78

Abstract

This study aims to analyze the influence of budget planning, budget implementation, and budget accountability on the performance of the health operational assistance budget at the Palu City Health Center. This study uses a quantitative method with a research sample of 42 employees. The data analysis technique used multiple linear regression. The results of the study show that the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget are partially  the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget. The correlation coefficient value (R) shows that the relationship between motivation, work environment, and compensation variables with employee performance is 96.8% (very strong) with a determinant coefficient value (Adjusted R-Square) of 0.933 means that the variables of budget performance can be explained by the variables of budget planning, budget implementation, and budget accountability of 93.3%.
Business Model Innovation Based on Sustainability: Synthesizing Strategies of Smes and Social Organization Agniya Thahira; Vuan Maharani; Siti Mukamimah; Ana Rimbasari; Afriansyah Tanjung
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/aktp1567

Abstract

This study aims to explore how the strategic goals of small and medium-sized enterprises (SMEs) and social organizations influence the pathways of business model innovation (BMI) and the implementation of sustainability. It integrates the BMI pathway perspective from SMEs with the Sustainable Business Model Canvas approach to understand how organizations balance business growth with social and environmental impact. The research employs a multiple case study method involving 10 organizations (consisting of SMEs and social enterprises) that are either in the process of or have already undertaken business model innovation. Data were collected through in-depth interviews and secondary documentation, then analyzed using a combination of the Business Model Canvas and the Sustainable Business Model Canvas approaches, along with the Activity System Framework. The study finds that the strategic objectives of organizations—both economic and socio-environmental—shape distinct pathways for business model innovation. SMEs tend to initiate innovation from the standpoint of profitability or growth, whereas social organizations focus more on integrating social and environmental values. This is an exploratory study and is limited to a small number of organizations. Further research using a quantitative approach is needed to generalize the findings. Nevertheless, the results enrich our understanding of how business model innovation can be aligned with strategic goals and sustainability, especially in contexts with limited resources. This study provides practical guidance for SME and social organization practitioners to manage their innovation pathways more deliberately by considering the balance between economic, social, and environmental values. The business model and sustainability canvases have proven to be effective tools for helping organizations design impactful innovation strategies. The research introduces an integration between the SME BMI pathway approach and the Sustainable Business Model Canvas, which has been rarely addressed in previous literature. By combining these two approaches, the study offers a new framework for understanding the business model innovation process across different types of organizations that pursue sustainability in a strategic manner. Keywords: Business Model Innovation; Business Model Canvas; Sustainability; SMEs (Small and Medium-sized Enterprises); Social Organizations.
The Influence of Village Funds and Cash Work Intensives on Village Economic Growth in Bone District Haeril; Nurdin Brasit; Idayanti Nuryamsi
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/jazf5051

Abstract

This research aims to analyze the influence of village funds and cash-intensive labor on the rate of village economic growth in Bone Regency. The background to this research is the existence of budget allocations from the APBN for village development since the promulgation of Law Number 6 of 2014 concerning Villages, which is expected to accelerate village development and improve the community's economy. This research provides an empirical contribution in understanding the mechanism of influence of village funds and Cash Work Intensives on village economic growth and provides policy recommendations to increase the effectiveness of village development in Indonesia.

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