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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 Role of Moral Reasoning, Emotional Intelligence on Fraud Intention: Applied on Auditor Profession in Indonesia Irmayanti Sudirman
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/smcyg736

Abstract

This research investigates the role of moral reasoning and emotional intelligence on fraud intention as applied to the auditor profession in Indonesia.  The auditor profession has a role and responsibility in maintaining the integrity of a company's financial reports. If the auditor has the intention to carry out an incident, then the quality of the resulting financial reports will be checked and this could be detrimental to many parties. The goal of this research is to decide whether there is a relationship between emotional intelligence, moral reasoning and fraud intention in the auditor profession in Indonesia.  This research methodology uses quantitative descriptive and data analysis using SEM PLS version 4.0. Data collection distributes questionnaires using a google form link and sends them to auditors or KAP offices in Indonesia. The research results show that emotional intelligence has a significant effect on fraud intention, Moral reasoning has a significant effect on fraud intention, Emotional intelligence has a significant effect on moral reasoning, and then moral reasoning mediates a significant relationship between emotional intelligence and fraud intention.  Strong moral reasoning will encourage auditors to act in accordance with ethical and legal values, thereby reducing the occurrence of dishonest actions. On the other hand, individuals with weak moral reasoning tend to be more easily tempted to commit fraud, especially when faced with pressure or large profits. Meanwhile, emotional intelligence allows auditors to better manage emotions such as stress, pressure and temptation. Auditors with high emotional intelligence tend to be better able to refrain from impulsive actions and make rational decisions, even in difficult situations. In other words, strong moral reasoning and high emotional intelligence can be an effective defense against fraud intentions.
The Influence of Job Stress on the Intention to Change Jobs Through Employee Engagement (A Study on Millennial Generation Employees) Anisa Pujianti Bachtiar; Rais Dera Pua Rawi; Susetyowati Sofia; Agilistya Rahayu
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/van9zd39

Abstract

This study investigates the impact of work stress on turnover intention, with employee engagement as a mediating variable. Employing a quantitative approach, the research utilizes a structured questionnaire for data collection. The population comprises 120 millennial employees, and the study adopts a non-probability sampling technique, specifically purposive sampling, to select respondents. Data analysis is conducted using Smart PLS 4.0, a robust statistical tool for examining complex relationships between variables. The findings reveal a significant relationship between work stress and employee engagement, indicating that increased work stress levels directly affect employee engagement. However, the analysis shows that employee engagement does not significantly influence turnover intention, suggesting that engaged employees may still consider leaving their organizations under certain conditions. Furthermore, there is a direct and significant relationship between work stress and turnover intention, underscoring the critical role of stress in driving employees' decisions to exit their workplace. The mediation test indicates that employee engagement does not effectively mediate the relationship between work stress and turnover intention. This implies that while engagement is influenced by stress, it does not sufficiently buffer the negative impact of stress on employees' intention to leave. These findings provide valuable insights for organizations aiming to mitigate turnover by addressing workplace stressors effectively.
Performance Management Analysis of Relational Coordination of One Stop Integrated Service Team (Study in Maybrat Regency, Southwest Papua Province) Antoneta Kareth; Nisma Iriani; Wahyudi Putera; Abdul Rahman M
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/ndav4816

Abstract

The purpose of the study was to determine the quality of relational coordination of the one-stop integrated service team in Maybrat Regency and analyse the relationship between the quality of relational coordination performance and the quality of team elements which include: longevity, clarity of team boundaries, mutual trust, appreciation or recognition. The research was conducted at the Office of Investment and One-Stop Integrated Services (Case Study in Maybrat Regency, Southwest Papua Province). The population of this study is all individuals (individuals) whose characteristics are involved in the sense of participating and interacting directly with other participants in the licensing service work process in the one-stop integrated service team using the census method. Data collection techniques through census techniques (N = 30), with interview methods guided by Likert interval scale structured questionnaire instruments, as well as observation support and document review using SPSS Ver.-23 software program. The analysis results show that the team's current relational coordination performance index is good (weighted mean score 3.66, IKR = 73.2). Relational coordination performance is highly correlated with team elements (r = 855 Sig. 0.001). Team element variables together can explain relational coordination performance by 77 per cent. Two team elements, viz: longevity and mutual trust have significant contributions respectively with t-count = 5.89 at Sig level 0.001 and t-count = 2.585 at Sig level. 0,02. While the other two team elements: clarity of team boundaries and reward or recognition have a positive correlation, but do not have a significant contribution to relational coordination performance. The implications of this research suggest that in order to improve relational coordination performance, it is necessary to periodically carry out team performance evaluations which are followed up by holding socialisation or training for team members at the same time, financial and non-financial rewards are given to team members according to their respective performance. It is also suggested that in the employee rotation policy, the stability of team members needs to be considered
Presentation Quality of Financial Reports Nurmiati; Fina Diana; Iswandy Roi Pandapotan Simbolon
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/wvb45q50

Abstract

This study investigates the elements that affect the quality of financial report presentation of state-owned firms, particularly PT. PLN (Persero). The purpose of this study is to examine the impact of human resource competency and Enterprise Resources Planning (ERP) elements on the caliber of financial report presentation at PT PLN (Persero) Sulawesi Expense Management Center Distribution Unit (UIP3B). 51 employees that utilize ERP PT PLN (Persero) (UIP3B) Sulawesi were given questionnaires to complete as part of the quantitative research strategy. The multiple linear regression approach is used for data analysis in this study. The findings of the study indicate that whereas human resource competency has a favorable and considerable impact on the quality of financial report presentation, ERP has no effect at all. Nonetheless, the quality of financial report presentation is positively and significantly impacted by both ERP and human resource capability at the same time. Because staff are still learning how to utilize ERP, research indicates that it has little impact on the caliber of financial report presentation. The suggestions made are meant to assist PLN management in creating an ERP application training program that is simpler to execute.
The Relationship between Financial Technology, Lifestyle, and Financial Behavior: A Case Study of Generation Z in Sorong, Southwest Papua Maulin Adinda; Andhiny Syafridha Jumsar; Nurul Hidayah
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/nbw0qr34

Abstract

The rise of cashless transactions has brought transformative changes to financial behaviors, particularly among Generation Z. Financial Technology (Fintech) plays a pivotal role in this shift, significantly enhancing the speed, convenience, and reliability of purchasing, selling, and payment processes. These advancements have had a profound impact on how individuals, especially younger generations, manage their financial activities. Despite this, previous studies exploring the relationship between Fintech adoption, lifestyle factors, and the financial behaviors of Generation Z have shown mixed and sometimes contradictory results. This study focuses on assessing the influence of Fintech and lifestyle factors on the financial behaviors of Generation Z in Sorong City. Using a purposive sampling method, 397 respondents were selected to represent the target population. Quantitative data analysis was performed through multiple linear regression analysis, utilizing SPSS software to examine the relationships between variables. The findings reveal that Fintech exerts a statistically significant influence on the financial behaviors of Generation Z, underscoring its critical role in shaping their financial decision-making processes. In contrast, lifestyle factors were found to have no significant impact on financial behaviors. These results highlight the dominance of technology in influencing financial practices, suggesting that efforts to enhance financial behaviors should prioritize Fintech adoption and literacy over lifestyle adjustments.
How is Artificial Intelligence Changing Consumer Behaviour in Indonesia? Potential and Implications for Society Hikmah; Nurhidayanti; Onri Bunga; Tedy Kurniawan; Achmad Adriyanto
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/ewr7dr72

Abstract

Artificial Intelligence (AI) plays an increasingly important role in the marketing sector in Indonesia, in line with rapid technological developments and digitalization. The aim of this research is (1) to find out how Artificial Intelligence changes consumer behaviour (2) to find out its potential and implications for society. This research uses a qualitative approach with a focus on literature studies, this analysis is to find out how AI changes consumer behaviour and what its potential and implications are for Indonesian society. The research results show that AI creates a more personalized, efficient and safe shopping experience for Indonesian consumers. As for the potential and implications for society, namely: Overall, the potential for AI in Indonesia is very large, but it needs to be balanced with attention to the social, economic and ethical implications that may arise. A thoughtful and collaborative approach between government, industry and society will be key to maximizing the benefits of AI while minimizing its risks
The Role of Proactivity, Innovation and Digitalization in Driving Business Performance and Growth in Indonesia’s Shibori Tie-Dye Craft Industry Arif Rakhmanto; Zunan Setiawan
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/nty7fa33

Abstract

This study aims to explore the role of digital technology in shibori fabric entrepreneurship. Specifically, the main objective of this research is to examine the relationship between proactivity, innovation, digitalization, and the performance and growth of businesses within the fabric craft industry. Data for this research were collected from 285 shibori fabric artisans residing in major cities on the island of Java at the time the study was conducted. The study uses PLS-SEM to analyze the relationships between the variables under investigation. The findings indicate that digitalization has a significant positive impact on the performance of small and medium-sized enterprises (SMEs) involved in shibori fabric crafting. Furthermore, both digitalization and innovation mediate the effect of entrepreneurial behavior on performance. Specifically, digitalization and innovation act as full mediators of the impact of proactivity on business growth and innovation on market performance. Additionally, there is a mediating effect of innovation in the case of social media marketing’s impact on performance; digitalization does not serve as a mediator for the impact of proactivity on social media marketing. Previous studies have not examined the relationships between entrepreneurship, digitalization, innovation, social media marketing, and performance; this research helps fill this gap by exploring these relationships within the fabric crafting industry. The results of this study offer valuable insights for industry practitioners to understand the role of digitalization and innovation in the context of proactivity, social media marketing, and performance
Macroeconomic Impacts on Profit Growth in Indonesian Islamic Banking Muryani Arsal; Sri Nurpiana Arta; Aulia Nurazizah Putri Syarif; Detri Heri Gemita
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/r4ccsv79

Abstract

This study investigates the effect of inflation, exchange rates, and GDP on the profit growth of Indonesian Islamic banking firms. Islamic banks operate under a profit-sharing model, differentiating them from conventional banks, which are more susceptible to interest-based fluctuations. Using quantitative analysis, this study collected secondary data from the Indonesia Stock Exchange and Bank Indonesia to assess profit growth and macroeconomic variables. Regression analysis and diagnostic tests were performed to evaluate the relationship between these macroeconomic factors and profit growth. The results reveal that inflation, exchange rates, and GDP  do not significantly affect profit growth in Indonesian Islamic banks. This outcome suggests that Islamic banks may exhibit a natural resilience against common economic pressures due to their unique profit-sharing structure. Unlike conventional banks, Islamic banks appear less influenced by fluctuations in inflation or currency values, providing a potential advantage in emerging markets characterized by economic volatility. The findings imply that Islamic banks offer stability for investors and policymakers during periods of macroeconomic uncertainty. This study contributes to the literature on Islamic banking by offering empirical insights into how macroeconomic factors interact differently with profit growth in this sector. Future research could extend this analysis to conventional banks for comparative insights or explore additional variables affecting Islamic banks' performance over longer time horizons.
Cryptocurrency Invesment Analysis for Students in Makassar City Hasma Fitrayanti; Muchriana Muchran
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: 10.65246/91e5ra74

Abstract

This study aims to analyze cryptocurrency investment among students in Makassar City, using the influence of knowledge variables about cryptocurrency and risk and security perceptions on the investment. This study applies a descriptive quantitative method, with data collection through a dichotomous scale questionnaire. Data analysis was carried out using SPSS Statistics 26, including the Guttman Scale Validity Test, Reliability Test, and data presentation in a frequency distribution table accompanied by a bar chart. The results showed that 30% of students with limited knowledge and high risk perceptions tend to avoid cryptocurrency investment and choose safer investments. As many as 24% of students with basic understanding and concerns about risk are still hesitant to invest in large amounts. Meanwhile, 45% of students with good knowledge and measurable risk perceptions are more daring to invest despite fluctuations and security risks. These findings suggest that better knowledge and more positive risk perceptions can increase participation in cryptocurrency investment.
The Influence of Muzzaki Beliefs on Philantropic Manangement in Mustahik Economic Empowerment at BAZNAS Makassar Nurhaerati; Muhammad Najib Kasim; Syahidah Rahmah
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/jarcwc49

Abstract

This research aims to analyze the influence of muzakki beliefs on the management of philanthropy in empowering the mustahik economy at the Makassar National Zakat Amil Agency (BAZNAS). Muzakki's trust in the institutions that manage zakat, infaq and alms plays an important role in the success of the mustahik economic empowerment program, namely people who have the right to receive philanthropic benefits. This research uses a quantitative approach with a survey method involving muzakki as the main respondent. Data was collected through a questionnaire distributed to muzakki who participated in the Makassar BAZNAS program. The research results show that there is a significant positive relationship between the level of muzakki's trust in transparency, accountability and effectiveness in managing philanthropic funds and the success of mustahik economic empowerment. Muzakki's trust not only influences the amount of donations given, but also plays a role in encouraging active participation of muzakki in economic empowerment programs. This research is expected to provide insight for zakat managers and other philanthropic institutions in increasing the trust of muzakki to maximize the impact of economic empowerment for mustahik.

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