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Nur Sandi Marsuni
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Kota makassar,
Sulawesi selatan
INDONESIA
IECON: International Economics and Business Conference
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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.
Articles 318 Documents
Discipline, Workload and Commitment Organizational on Performance Employees of PT Tirtakenca Tatawarna Makassar Nursyamsi
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ga2rzt67

Abstract

This study aims to determine how much influence the quality of Discipline, Workload and Organizational Commitment on Employee Performance at PT Tirtakencana Tatawarna Makassar Branch. The analytical method used in this study is the method of observation, interviews, questionnaires, and documentation as well as the method of determining the sample using a total sample and obtained 6 0 respondents. The analysis method used is Multiple Linear Analysis. The independent variables Discipline, Workload and Organizational Commitment simultaneously affect employee performance, this is evidenced by the fcount value of 20,469 which is greater than the ftable of 2.77 and the significance value of 0.000 is less than 0.05, so it can be concluded that all the independent variables simultaneously and significantly influence the dependent variable. That is, there is an influence of Discipline, Workload and Organizational Commitment simultaneously on employee performance. The results of the determinant test show that the value of R2 is 0.5 94 which means that the amount of discipline, workload and organizational commitment to employee performance is 5 9.4% and the remaining 4 0.6 % is influenced by other variables
Analysis of Financial Performance in Telecommunication Companies listed on the BEI Nurul Iqza; Wa Ode Rayyani; Firman Syah
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/aa9jjt10

Abstract

This study aims to analyze the financial performance of telecommunications companies listed on the Indonesian stock exchange in 2017-2021, by looking at financial reports using analytical tools, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study uses descriptive and quantitative analysis methods, focusing on the company's financial performance. The type and source of data used are secondary data in the form of balance reports, income statements and the required data from 2017-2021, the data is taken from the telecommunications company's financial reports published on the Indonesia Stock Exchange. The company's sampling technique uses a purposive sampling technique. The analysis used is quantitative analysis consisting of liquidity ratios (current ratio, Quick ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), profitability ratios (Net Profit Margin, Return on Equity), activity ratios (Total Assets Turn Over, Inventory Turn Over)
Product Quality, Price and Digital Marketing on the Purchase Decision of Yamaha N-Max Motorcycle Users Pandy Putra
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/fwxx3x57

Abstract

Based on the research that has been done, the purpose of this study is to find out how much influence product quality, price, and digital marketing have on purchasing decisions for Yamaha n-max motorcycles in the community South Sulawesi, either partially or partially. simultaneously. The data analysis method used is data description, quantitative data analysis, validity test, reliability test, multiple linear regression, partial test, simultaneous test and coefficient of determination to find out the hypothesis in this study. The results of this study indicate that product quality has a partially significant effect on purchasing decisions for Yamaha n-max motorbikes in the people of the city of South Sulawesi (2.684 > 2.028). Price has a partially significant effect on purchasing decisions for Yamaha n-max motorbikes in the people of the city of South Sulawesi (3.076 > 2.028). Digital marketing has a partially significant effect on the decision to purchase a Yamaha N-Max motorbike urban residents of South Sulawesi (2,622 > 2,028). Product quality, price, and digital marketing have a significant simultaneous effect on purchasing decisions for Yamaha n-max motorbikes for the people of South Sulawesi (25.326 > 2.866). The R squared or R squared value obtained is 0.679, which means product quality, price, and digital marketing affect the decision to purchase a Yamaha n-max motorcycle. The people of South Sulawesi have an influence of 67.9% while the remaining 32.1% is influenced by other variables. which were not examined in this study such as place, brand image, promotion and so on.
Efficiency of PT Kalbe Farma's Financial Performance in Driving Digital Transformation for Business Growth Puput Diah Anggraini; Imronudin
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/nk37wd63

Abstract

The purpose of this study is to understand the financial operations of PT Kalbe Farma Tbk. by analyzing financial data using ratios of liquidity, solvency, and rentability. Data being analyzed is the financial statements for business finances covering Balance sheet, Profit/ Loss, and Cash flow PT Kalbe Farma Tbk. from 2020 to 2022. In this quantitative study, data from PT Kalbe Farma Tbk's financial transactions were analyzed using information from Bursa Efek Indonesia. The financial data being provided is a timeline covering the years 2020 through 2022. The current data analysis employs the ratios of likuidity, solvability, and rentability.
Priority of Agricultural Sub-Sector Development Increasing Economic Growth in Sidenreng Rappang Regency Rahmani; Tri Rezki Aulia; Nurhikma Tasri; Sri Wardhany Ali
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/agwzhv79

Abstract

The agricultural sector is a very strategic factor, which is the basis of the people's economy, especially in rural areas, dominates the lives of the majority of the population, absorbs more than half of the total workforce and even becomes a safety valve during the Indonesian crisis. The agricultural sector has an important role in the Indonesian economy. This can be measured from the share of the agricultural sector in the formation of gross domestic product (GDP), providing employment, a source of income for the majority of Indonesian people and poverty alleviation. Development theory states that the agricultural sector is the engine of growth both in terms of supplying raw materials, food ingredients, as well as purchasing power for products produced by other sectors. From the results of the research that has been done, it is known that the priority scale in the development of the Agriculture, Forestry and Fishery sectors in Sidenreng Rappang Regency is more intensely increased by utilizing or utilizing various existing resources, and having an orientation that is comprehensive, complete, but still adhering to the principle priority, because the Agriculture sector in Sidenreng Rappang Regency has fluctuated from 2015 to 2020. It is known that from 2015 to 2018 it has increased from year to year, but in 2019 to 2020 it has decreased and in 2021 to 2022 has increased, the decline in contribution to the agricultural sector from 2018 to 2019 was due to a pandemic or disease transmission which limited community activities.
Corporate Governance and Investment Efficiency: The Mediating Effect of Earnings Quality Robert Jao; Fransiskus Randa; Anthony Holly; William Jose Sutadji
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/2rs2z638

Abstract

The purpose of this research was to investigate the effect of corporate governance on earnings quality, corporate governance and earnings quality on investment efficiency, and also the effect of corporate governance on investment efficiency mediated by earnings quality. The theory used in this research is agency theory. Population used is the whole manufacture company listed in Indonesia Stock Exchange period 2018-2020. This study uses secondary data which are financial statement and annual report that published by IDX and official company’s website. Sampling method used is purposive sampling method and obtained 42 companies for 3 years. The analytical method used is path analysis and hypothesis mediation analysed by using sobel test. The result of analysis shows that corporate governance has a positive and significant effect on earnings quality. Earnings quality have positive and significant effect on investment efficiency, corporate governance has a positive but not significant effect on investment efficiency. This research also shows that earnings quality plays a role in mediating the effect of corporate governance on investment efficiency which is fully mediation.
The Design of Tourism Marketing for Maudu Lompoa through Social Engagement in Cikoang Takalar Regency, Indonesia Sirajuddin Nasir; Hikmah Hikmah; Rilfan Kasi RanteTa’dung; Andi Batary Citta
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/43f5wk39

Abstract

This study discusses the cultural and religious marketing of Maudu Lompoa in Cikoang, Takalar Regency. This study aims to identify and analyze the relationship between the Maudu Lompoa celebration and social engagement and marketing concepts used in preserving cultural and religious tourism based on local wisdom in Takalar Regency. In addition, this research is also to find out the promotional designs offered to preserve cultural and religious tourism based on local wisdom inTakalar Regency. This research gives the result that Maudu Lompoa's marketing design emphasizes promotion through social engagement as the main target in the promotion. Where there are local wisdom values that are so strong. One of the efforts to optimize the potential for cultural and religious tourism is by implementing a promotional strategy. Promotion is a one-way flow of information or persuasion made to direct a person or the general public to an action that creates an exchange in marketing. Promotion has an important role in tourism development, because promotion is an attempt to communicate tourism potential to the target market.
Corporate Governance: The Importance of Implementing Good Corporate Governance for Business Sustainability and Improving Company Performance and Value Sitti Zulaeha; Kartini; Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/y63wdh26

Abstract

The implementation of GCG can improve company performance, especially financial performance and reduce risks that may be carried out by the Board of Directors to makedecisions that benefit themselves, and in general Corporate Governance can increase investor confidence. Meanwhile, the low implementation of Corporate Governance canreduce the level of investor confidence and can be a factor that prolongs the economic crisis in Indonesia. Healthy business practice is the implementation of organizational functions based on good management principles (good corporate governance) in the context of providing quality and sustainable services. In the phenomenal growth of corporate governance, social power and organizational influence have both contributed to taking responsibility for balancing their own interests. Corporate governance is related to the ways in which financial suppliers to companies ensure that they get returns on investment (Amanah, Dhiana and Fathoni: 2018). A set of mechanisms by which outside investors protect themselves against takeovers by managers and controlling shareholders. The guideline is the company's mechanism for determining which ones should reduce agency costs and better align the interests of the board and capital suppliers (Dimopoulos and Wagner: 2016). Corporategovernance as the system of laws, rules, and factors that control the operations of an organization. These norms and laws have shaped the relationship between the board ofdirectors, shareholders and managers as well as to resolve agency conflicts (Kalemli- Ozcan and Fan: 2016).
Determinant of auditor’s ability to detect fraud Rosida Maedina Agus; Arifuddin; Asri Usman; Sri Sundari
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/g3p34n07

Abstract

This study investigates the role of auditors in carrying out responsibilities, because it is very important to support their performance. Auditors are expected to be able to detect fraud in financial reports so that no party is harmed. This research aims to analyze the effect of Self Efficacy, Professional Skepticism, Emotional Intelligence on fraud detection.  The research method uses descriptive quantitative, data analysis uses SEM PLS. The data collection method in this research uses a questionnaire method. Next, a questionnaire will be created using Google Form.  The Google form link to the questionnaire will be sent officially to the representative BPK auditor in South Sulawesi. The research results show that self-efficacy has a significant effect on fraud detection. Professional skepticism has a significant effect on fraud detection. Emotional intelligence has a significant effect on fraud detection. Furthermore, Information Technology is able to moderate Self Efficacy, Professional Skepticism, Emotional Intelligence in fraud detection.  The findings show that an auditor in carrying out his responsibilities needs to understand an auditor's attitude in detecting fraud because it is very important to support his performance. Auditors are expected to be able to detect and eliminate fraud in financial reports so that no party is harmed. To carry out the auditor's function, good intelligence is needed in order to achieve more optimal performance. Rational and analytical thinking processes as well as self-efficacy skills, professional skepticism, emotional intelligence, and information technology are very important for auditors because they are very helpful in detecting fraud. So in this research the broad theories used are attribution theory and the Theory of Planned Behavior (TPB) which explains intentions, attitudes and behavior that influence a person's actions.
Technology-Based Factors of University Students' Intentions to Use Ai-Enabled Mobile Banking: The Moderating Role of Personal Innovativeness Nurul Hidayah; Latifah Dian Iriani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/y4zmp505

Abstract

This study examines the technology based factors affecting university students' intents to embrace AI-enabled mobile banking in Sorong City, Southwest Papua, Indonesia. Employing a quantitative methodology, data were gathered from 159 students via surveys and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The findings reveal that positive attitudes towards AI and perceived trust significantly effect the intention to use AI-enabled mobile banking. However, contrary to existing literature, relative advantage and security did not demonstrate significant relationships with intention to use Ai enabled- mobile banking. Personal innovativeness as moderating factor does not moderate the relationship between latent variables and the intention to use AI-enabled mobile banking. These findings suggest that students’ perceptions of AI technologies differ from those in other contexts, underscoring the importance of tailored strategies by financial institutions. Despite AI's growing importance in mobile banking, limited research addresses its adoption determinants and the moderating role of personal innovativeness in underdeveloped regions like Sorong City. The study also adds to the body of knowledge on technology adoption in developing regions, which can inform mobile banking and AI integration research and practice.

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