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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 Mediating Role of Risk Management in the Relationship Between Independent Commissioners, Audit Committee, and Firm Value Ana Mardiana; Suwandy; Anthony Holly; Gafrilla Jeconia Antou
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/dqdswa98

Abstract

The aim of this research is to examine the mediating role of risk management on the relationship between independent commissioners and audit committees on firm value. This study uses agency  theory and stakeholder theory to explain the relationship between variables. This research uses a purposive sampling method in selecting samples. The data source in this research is the annual reports of non-financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 to 2024. The total sample that meets the criteria is 155 non-financial companies. The data collection method used is the observation method. The results of this research show that independent commissioners have a positive and insignificant influence on risk management. The audit committee has a positive and significant influence on risk management. Risk management has a positive and insignificant influence on firm value. Independent commissioners have a positive and significant influence on firm value. The audit committee has a negative and insignificant influence on firm value. Risk management does not mediate the influence of independent commissioners on firm value. Risk management does not mediate the influence of the audit committee on firm value.
Unlocking Economic Growth: Exploring the Role of Foreign Direct Investment, Idiosyncratic Risk, and Economic Activity Marselinus Asri; Paulus Tangke; Lukman; Robert Jao
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/n0jwrq10

Abstract

This study explores the complex interplay among foreign direct investment (FDI), idiosyncratic risk, inflation, and various economic activities in ASEAN countries. Through regression analysis, the research investigates the impact of these factors on managerial work, economic activity, and overall economic growth within the region. The findings underscore significant associations between FDI, idiosyncratic risk, inflation, and diverse economic activities, offering valuable insights for policymakers and stakeholders seeking to enhance economic development strategies in ASEAN countries.
Spiritual Profile of Muslim Entrepreneurs in MSMEs: A Study of Islamic Boarding School-Based Entrepreneurship Tuti Nadhifah; Dian Rosita; Heni Risnawati; Alisah Yudiana; Lilien Ristina
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/ade8s379

Abstract

This ponder points to look at the most profound sense of being profile of Muslim business people within the Miniaturized scale, Little, and Medium Endeavors (MSME) segment based in Islamic boarding schools (pesantren). The investigate is persuaded by the noteworthiness of otherworldly values in entrepreneurial hones, especially within the setting of pesantren, which coordinating Islamic values with financial exercises. This subjective inquire about employments a case consider approach including a few pesantren-based business visionaries within the Java locale. Information were collected through in-depth interviews, participatory perception, and documentation. The discoveries uncover that Muslim entrepreneurs' otherworldly existence is reflected in astuteness, trustworthiness, persistence, believe in God (tawakkul), and commitment to sharia standards in commerce operations. This otherworldly existence serves as a ethical and ethical establishment in confronting trade challenges and shapes a administration fashion that's sympathetic and mindful. The consider highlights the key part of pesantren in sustaining Muslim business people who are not as it were financially competent but moreover profoundly grounded.
The Living Blue: Tracing the Footprints of the Blue Economy in Bantul's Coast Fikhi Cahyani; Dini Yuniarti
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: 10.65246/8cqdpy65

Abstract

Implementing the blue economy concept seeks to preserve environmental stability, thereby fostering sustainable development. Therefore, it's crucial to assess the understanding of local government, fishermen, and especially coastal communities regarding their support for successful blue economy implementation. This study aims to determine the understanding of blue economy among coastal communities in Bantul and to analyse its implementation within these communities. This research employs a descriptive approach, utilizing both quantitative and qualitative data. Primary data was collected through surveys using questionnaires and observations. The analysis was conducted using a descriptive qualitative approach. The findings indicate that all fishermen are not yet aware of the blue economy concept. Fishing practices still align with blue economy principles regarding fishing gear. The implementation of blue economy principles is evident in the treatment of unsold fish, where they are processed. Protected fish are returned to the sea to prevent extinction, aligning with blue economy principles. To further enhance blue economy implementation, the active participation of the government, fishermen, and local communities is essential. This can be achieved through socialization and education, especially for fishing communities, about the blue economy concept.
The Influence of Adiministrative Sanctions and Motor Vehicle Taxpayer Awareness on Tax Payment Compliance at The Pangkep Regency Samsat Office Andi Nur Alamsyah Arsyad; Masrullah; Indriana
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/pczgc563

Abstract

The objective of this study is to analyze the effect of administrative sanctions and taxpayer awareness on the compliance of motor vehicle tax payments at the Samsat Office in Pangkep Regency. The research uses  a quantitative approach by distributing questionnares to 100 respondets who are motor vehicle taxpayers. An analysis was conducted on the data using multiple linier regressions with the help of Statistical Package for the Social Science (SPSS) software version 30. The results show that both administrative sanctions and tax payer awareness exert a favorable and statistically significant impact on motor vehicle tax payment compliance. These findings suggest that enhancing the effectiveness of sanctions and improving public tax awareness can promote taxpayer compliance, thereby supporting the increase of regional tax revenue.
CSR Moderation in the Influence of Intellectual Capital and Transformational Leadership on Organizational Performance I Gusti Ayu Asri Pramesti; Nicholas Renaldo; Ni Putu Yuria Mendra; Ida Ayu Budhananda Munidewi
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: 10.65246/4whgqg53

Abstract

The Village Credit Institution (LPD) is an institution managed by the laws and regulations of Bali. The LPD promotes the traditional village economy in economic, social, and cultural aspects. This study aims to analyze the role of CSR in strengthening intellectual capital and transformational leadership on organizational performance. This study used 246 LPD heads as respondents from 246 LPD in Bali Province. Data was collected by distributing questionnaires and interviews with some LPD heads. Data were analyzed using a structural equation model with the Partial Least Squares application. The results indicate that intellectual capital has a positive influence on LPD performance. Transformational leadership has a positive influence on LPD performance. CSR does not strengthen intellectual capital and transformational leadership in organizational performance. The findings suggest that LPD with transformational leaders and intellectual capital are crucial for maintaining the sustainability of LPD. This study has limitations in the direct distribution of questionnaires because respondents were reluctant to fill them out via Google Forms. This study has implications that can expand knowledge and provide information for LPD by considering intellectual capital and transformational leadership in improving organizational performance and sustainability. 
The Impact of Environmental Uncertainty and Accounting Information Systems on Managerial Performance of Micro, Small, and Medium Enterprises in Parepare City Fatimah; Sariana Damis; Hernianti Harun; Yadi Arodhiskara; Nurwani; Raoda
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/dc4yfz88

Abstract

This study investigates how accounting information systems and environmental uncertainty affect the managerial performance of UMKM in Parepare. Multiple linear regression techniques are used in this quantitative study. Purposive sampling was used to choose the 86 UMKM managers registered in the Rumah BUMN Parepare program as responders. Questionnaires were used to gather data, and SPSS was used for analysis to assess the model’s validity, reliability, and significance. According to the study’s findings, accounting information systems significantly and favorably affect management performance (p < 0.001), but environmental uncertainty has no discernible effect (p = 0.918). Other factors outside the model also have a considerable impact, as indicated by the coefficient of determination (R2) of 16.9%. This study advances the body of literature on managerial performance by emphasizing the significance of accounting information systems and the limited role of environmental uncertainty. UMKM managers and policymakers can learn from these findings how important it is to create integrated and structured accounting information systems to facilitate decision-making and operational efficiency. The findings may not accurately represent the circumstances of UMKM in other areas or industries because this study is restricted to UMKM in the city of Parepare. The empirical investigation of the variables influencing managerial performance in UMKM is the main topic of this quantitative study.
The Role of Investment Risk Perception in Improving the Relationship of Gen Z Financial Literacy to Investment Decisions Intan Puspitasari; Endah Pri Ariningsih; Esti Margiyanti Utami; Ishak
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/j1qne952

Abstract

This study examines the role of investment risk perception in mediating the relationship between financial literacy and investment decisions among Generation Z in Indonesia. Financial literacy, encompassing financial knowledge, financial attitudes, and financial behavior, is widely recognized as a critical determinant of financial decision-making. However, previous research has produced inconsistent results, necessitating the inclusion of investment risk perception as a mediating variable. A quantitative research design was employed using survey data from 100 respondents selected through probability sampling. Path analysis with SPSS was applied to test the direct, indirect, and total effects between variables. The results reveal that financial attitude has a significant direct effect on investment decisions, while financial knowledge and financial behavior show no direct influence. Conversely, financial behavior significantly affects investment risk perception, which in turn positively influences investment decisions. Moreover, risk perception mediates the relationships between financial attitudes and behavior with investment decisions, but not financial knowledge. These findings highlight that Generation Z’s investment decisions are strongly shaped by attitudes and behaviors when accompanied by an adequate understanding of investment risk. The study contributes to behavioral finance by demonstrating the importance of risk perception as a bridge between financial literacy and rational investment choices, offering insights for educators, policymakers, and financial institutions in fostering better investment practices among young investors.
Green Supply Chain Management and 3R on Wood Waste Utilization: A Systematic Literature Review Sweet Nabila Imsaki Aulia; Ririn Indah Romadloni; Muhammad Fikri Maududi; Fenty Fauziah
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/v9v1s934

Abstract

This research aims to apply green supply chain management and 3R (reduce, reuse, recycle) to the utilization of wood waste and to determine to what extent wood waste is useful for human life. A total of 30 articles related to green supply chain management, 3R, and Wood Waste Utilization have been identified following the recommended systematic literature review methodology. The methodology in this research uses a systematic literature review approach. The systematic literature review research above shows that green supply chain management is combined with GIS for geospatial decision-making and the transportation of wood waste in the furniture industry to utilize wood waste. Wood waste is mainly produced by the woodworking or furniture industry as solid waste (wood chips, small pieces of wood, sawdust, and wood ash). By implementing green supply chain management and 3R in managing wood waste, it is hoped that wood waste will have added economic value and make more helpful use of waste. The results of wood waste management, such as mini carving crafts, particle board, and wood ash as a concrete mixture and shiny ceramics, biomass, and wood waste, are used to reduce iron oxide. Managing and utilizing wood waste will help increase the income of wood artisans and reduce production costs. Apart from that, managing wood waste as environmental preservation and maintaining forest sustainability. Like other systematic literature review studies, this research has limitations, such as translation procedures, data collection over time, and the need for systematic references. Future research can include additional variables interconnected with green supply chain management and 3R
Evaluation Procedure Cash Control in Realizing Internal Control at PT Umsida Sinergi Utama (Case Study Agribusiness Business Unit) Putri I’id Maulidah; Dina Dwi Oktavia Rini; Nur Ravita Hanum
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/cv800892

Abstract

Cash management plays a critical role in ensuring liquidity, efficiency, and accountability within organizations. However, weaknesses in cash control procedures, such as the absence of formal Standard Operating Procedures (SOPs) and inadequate internal control systems, often lead to risks of fraud, errors, and inefficiencies. This study aims to evaluate the effectiveness of cash control procedures in realizing internal control at PT Umsida Sinergi Utama, particularly within its agribusiness business unit. A qualitative case study approach was applied, using in-depth interviews with finance officers, managers, and academic experts, complemented by direct observations and documentation reviews. Data were analyzed using the Miles and Huberman interactive model, while triangulation was employed to ensure data validity. The findings reveal that the company relies heavily on manual recordkeeping, lacks formal SOPs, and has not fully implemented the COSO internal control framework. Consequently, internal control remains weak, risk assessment is reactive, and monitoring activities are informal. These conditions increase the vulnerability of the organization to financial misstatements and misuse of funds. The study concludes that establishing formal SOPs, integrating digital systems, and strengthening audit and monitoring functions are essential to improving internal control effectiveness. The results provide practical insights for university-owned business units and emerging organizations facing similar constraints.

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