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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 Assessing the Effectiveness of Digital Media Used by the Directorate General of Taxes to Enhance Tax Literacy among Millennial Taxpayers Marsela Nur Cahyani; Yuni Fitriyani; Iin Indarti; Triani; Nurdhiana
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/zzeks921

Abstract

This study aims to analyze the effectiveness of digital media utilization by the Directorate General of Taxes (DGT) in enhancing tax literacy among millennial taxpayers. With the advancement of information technology and the growing dominance of millennials as a significant portion of the taxpayer base, the DGT is required to adopt more modern and adaptive communication strategies. This research employs a quantitative approach by distributing questionnaires to 150 millennial taxpayers who are active on social media and exposed to tax education content from the DGT. The findings indicate that the use of digital platforms such as Instagram, YouTube, and TikTok significantly improves millennials' understanding of their tax obligations, although the effectiveness is still influenced by the intensity and quality of the content delivered. These results suggest that the DGT needs to further optimize its digital communication strategies to ensure greater relevance and engagement among the millennial generation.
The Impact of Accounting Digitalization on Financial Efficiency at PT Bukit Asam Tbk Nur Fadia Fadilah; Sumarni; Muh Rifki Suaib; Muchriana Muchran
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/t73p1v41

Abstract

This research aims to analyze the influence of accounting digitalization on financial efficiency at PT Bukit Asam Tbk. Using a descriptive quantitative and associative approach, the data analyzed consists of quarterly operating profit reports from 2019–2024, before and after the implementation of digital systems such as ERP, e-Invoice, and the CISEA application. The analysis technique used is the Wilcoxon Signed-Rank Test, as the data is not normally distributed. The results show that there is a significant difference between profits before and after digitalization, with a significance value right at the threshold (p = 0.05). This indicates that accounting digitalization contributes positively to the improvement of the company's financial efficiency, although its impact needs to be studied further in the long term. Factors supporting the effectiveness of digitalization include technology infrastructure, management commitment, and human resources readiness; while its obstacles consist of internal resistance and a lack of system evaluation. This study provides empirical contributions in the context of digital transformation of mining companies in Indonesia and enriches the literature on efficiency based on accounting information systems.
Impact of Financial Ratios on Stock Prices Sufiati; Dahniyar Daud; Rizky Aprilio Sakti
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/k9269844

Abstract

Stock prices are very important for investors because they can help investors provide an overview of the company's performance and the value of the company itself. The higher the stock price of a company, the higher the value of the company, and vice versa. This study aims to analyze stock prices used to explain the influence of independent variables, namely Profitability, Liquidity, and Solvency (Case Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period).  Data collection in this study uses secondary data obtained from financial reports published and issued by the Indonesia Stock Exchange using Purposive Sampling Techniques . The population in this study is the Banking Sector Companies listed on the Indonesia Stock Exchange during the 2021-2023 period amounting to 45 companies. The research sample used was 99 sample data.  The results of the variable data in this study have been tested with classical assumption tests in the form of normality, multicollinearity, and heteroscedasticity assumption tests. This data analysis method uses multiple linear regression techniques. The results of this study indicate that the Profitability variable has a significant positive effect on Stock Prices, Liquidity does not have a significant effect on Stock Prices, and Solvency has a significant negative effect on Stock Price Compliance. 
Digitalization of Village-Owned Enterprises in Supporting SDGs in Rural Areas: Opportunities and Challenges in Sigi Regency Umar; Cahyaning Raheni; Rizkiani Iskandar
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: 10.65246/0xqm8t30

Abstract

This article examines the complex relationship between the digitalization of Village-Owned Enterprises (BUM Desa) and their contribution to the Sustainable Development Goals (SDGs) in rural areas, focusing on the specific opportunities and challenges in Sigi Regency, Central Sulawesi. Based on a qualitative case study methodology, the research identifies that digitalization offers significant opportunities for BUM Desa, including expanding market reach, improving operational efficiency and transparency, and increasing access to capital. These opportunities directly support several SDGs, such as poverty eradication (SDG 1), equitable economic growth (SDG 8), and strengthened partnerships (SDG 17). However, the findings also highlight that realizing this potential is significantly hampered by fundamental challenges in Sigi Regency. These challenges include limited human resource capacity and digital literacy, uneven digital infrastructure, insufficient capital and small business scale, suboptimal organizational management, and a lack of coordination among stakeholders. The study concludes that while digitalization is a powerful tool, its effectiveness is highly dependent on a strong foundation of capacity and governance. Without addressing these structural issues, digitalization risks widening existing disparities or failing to deliver the expected transformative impact. This research provides a nuanced understanding of how digitalization, BUM Desa, and SDGs interact in a challenging socioeconomic and geographical context, emphasizing the need for a holistic and tailored digitalization strategy that combines technological investment with human capacity building and institutional strengthening.
The Impact of Motivation on Environmental Performance Through Pro Environmental Behavior Among Employees of Five-Star Hotels in East Kalimantan Rizqy Anwar Hidayatullah; Bay La Ati; Hafidz Uddin Hidayat; 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/h753rc40

Abstract

This study aims to analyze the impact of intrinsic and extrinsic motivation on environmental performance through pro-environmental behavior among employees of five-star hotels in East Kalimantan. The research is motivated by the importance of implementing green human resource management (GHRM) practices to support sustainable development, especially in rapidly developing regions such as the future National Capital (IKN), which emphasizes the concept of a green city. The research object consists of 114 randomly selected employees from five-star hotels in East Kalimantan. The study uses a quantitative approach with survey methods, and data analysis is conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) via the SmartPLS program. The results indicate that intrinsic motivation has a positive and significant effect on environmental performance (p=0.008), while extrinsic motivation does not have a significant effect (p=0.967). Pro-environmental behavior also has a positive and significant effect on environmental performance (p=0.000). The R-square value for environmental performance is 0.441, meaning that 44.1% of the variation in environmental performance can be explained by intrinsic motivation, extrinsic motivation, and pro-environmental behavior. These findings suggest that developing intrinsic motivation and promoting pro-environmental behavior are key strategies for enhancing organizational environmental performance. The discussion highlights the importance of intrinsic motivation in encouraging employee initiative and commitment to pro-environmental practices, while extrinsic motivation needs to be structured more effectively to be impactful. The study recommends that hotel management pay more attention to developing intrinsic motivation through training, recognition, and self-development opportunities, as well as implementing GHRM practices oriented toward environmental sustainability. Future research can expand the research variables and increase the sample size to strengthen the generalization of the findings.
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. 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/fx1t9d37

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.
Legal Review of Sharia Economics on the Practice of Rounding Weights in Palm Oil Trading in Mamuju Tengah Regency Agussalim; Fadlan; Nuringsih; Abdul Rahman Aras
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/essvp125

Abstract

This study discusses the practice of rounding scales in palm oil sales transactions in Tasokko Village, Karossa District, Central Mamuju Regency, from the perspective of Sharia Economic Law. The main issue raised is how the practice of rounding scales is carried out by the weighing party, and how this practice affects the rights of farmers as sellers. This study uses a qualitative method with a descriptive approach. Data was collected through field observations and in-depth interviews with farmers and the weighing scale operators of UD. Pandang Raya. The research findings indicate that the practice of rounding weights is carried out by rounding the weighing results to the nearest ten, which often disadvantages farmers because the actual weight produced does not match the payment received. This contradicts the principles of justice (‘adl), honesty (sidq), and mutual consent (ridha) in Islamic Economic Law, which require that every transaction be conducted voluntarily, fairly, and without harming either party. This study recommends the need for supervision and improvement of the weighing system in the field, as well as education for farmers and collectors so that transactions are conducted in accordance with Sharia provisions. These findings are expected to serve as input for relevant parties to create transparent, fair, and blessed buying and selling practices in accordance with the principles of Islamic economics.
The Impact of  Workplace Facilities and the Role of Work Discipline in Enhancing Employee Performance Siti Rochanah; Hardin; Fitri Rahmawati
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: 10.65246/86v94915

Abstract

This investigation endeavors to analyze The Impact of  Workplace Facilities and the Role of Work Discipline in Enhancing Employee Performance at Dinas Ketahanan Pangan dan Pertanian Kabupaten Purworejo. Job Performance of Employees is a vital component in achieving organizational, therefore it is important to pay attention to aspects that can enhance work effectiveness. Adequate work facilities and high work discipline are believed to contribute positively to employee effectiveness. This study employs a quantitative methodology using a survey technique. Information was gathered via questionnaires handed out to 70 staff members Dinas Ketahanan Pangan dan Pertanian Kabupaten Purworejo. Analysis of the data was carried out through multiple linear regression methods to test the influence of two independent variable, namely workplace facilities and Work discipline in relation to employee performance, the dependent variable in this study. The findings indicate that workplace facilities positively and significantly influence employee performance. This means that the better the work facilities provided, the higher the employee performance. Additionally, work discipline also has a proven positive and significant effect on employee performance. Employees with high discipline tend to exhibit better performance. The results suggest that enhancing workplace amenities and reinforcing work discipline serve as effective approaches to boost employee performance at Dinas Ketahanan Pangan dan Pertanian Kabupaten Purworejo. This study recommends that the organizational management continuously improve the quality of work facilities and implement policies that support work discipline to achieve optimal performance.

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