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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 Organizational Citizenship Behavior and Quality of Work Life on Employee Performance in the Society 5.0 Era Sitti Aisyah; Amiruddin Husain; Usman Hamid; Masruhi Kamidin; Muh. Haerdiansyah Syahnur
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/chg58r48

Abstract

The rapid development of technology, particularly artificial intelligence (AI), in the Society 5.0 era has significantly transformed how organizations operate and interact with employees. This era emphasizes the importance of collaboration between humans and technology to achieve organizational goals more efficiently. In this context, Organizational Citizenship Behavior (OCB) and Quality of Work Life (QWL) are two key factors that influence employee performance. OCB refers to voluntary behaviors that support the organization beyond formal job requirements, while QWL relates to working conditions that promote employee well-being and engagement. This study aims to analyze the impact of OCB and QWL on employee performance at the Department of Cooperatives, SMEs, Trade, and Industry in Pangkep Regency, which has implemented OCB principles through routine activities such as community service, retirement celebrations, and quarterly meetings. This is a quantitative study using a descriptive and explanatory approach. The sample consists of 84 employees selected through purposive sampling. The results show that both OCB and QWL have a positive and significant impact on employee performance. Improvements in OCB and QWL were found to enhance employee performance, both in terms of productivity and interpersonal relationships at the workplace. These findings indicate that a work environment supporting OCB and QWL can create a more productive and harmonious atmosphere, which contributes to the achievement of organizational goals. Furthermore, the study highlights the importance of implementing OCB and QWL, especially in the Society 5.0 era, which is characterized by technological advancements such as AI. By leveraging OCB and QWL, organizations can create a more adaptive environment and improve employee performance, thereby supporting future organizational success.
Reducing Waste by Implementing Lean Maintenance Approach through the 5S Program Shuwandi Sumantri M; Imaduddin Murdifin; Muhammad Syafii, A. Basalamah; Aryati Arfah
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: 10.65246/4w53t107

Abstract

The purpose of this study is to evaluate the implementation of the 5S program in enhancing maintenance effectiveness and reducing waste in the workplace, as well as analyzing its impact on productivity and operational quality. The research method used is a case study with a descriptive approach to identify and analyze activities that contribute to waste in the maintenance process. The analysis tools include Big Picture Mapping to map the current value stream and identify potential waste, as well as a work area audit to assess the initial status of the company’s work area. The sample for this study consists of companies that implement lean principles and have maintenance programs requiring continuous improvement. The results of the study show that the implementation of the 5S program, which includes Seiri, Seiton, Seiso, Seiketsu, and Shitsuke, can create a more organized and efficient work environment, improve work rhythm that is faster and more precise, and lead to increased productivity and stable quality, meeting customer expectations.
Intellectual Capital and Maqashid Sharia Performance of Islamic Banking In Indonesia Widyantono Arif
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/g1mf9678

Abstract

The research aim to analyze the effect of intellectual capital indicators on the performance of Islamic banks from 2016 to 2019 year. The iB-VAIC method for intellectual capital is measured based on working capital, human capital, structural capital, while bank performance variables are measured using the maqashid sharia approach developed by Mohammed et al based on Abu Zahra's maqashid sharia concept, using secondary data from audited financial reports and annual reports for 14 Islamic commercial banks in Indonesia were collected using documentation and analyzed using multiple regression analysis. These results indicate that human capital as a proxy for intellectual capital has a positive effect on the performance of maqashid sharia. This research failed to show the effect of capital employed and structural capital on the maqashid sharia performance.
Exploring the Driving Factors and Impact of Business Satisfaction and Social Media Marketing on Virtual Tourism Product Adoption: A Case Study of MSME Members in Indonesia Agiv Alfan Khakim; 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/vrtt1t47

Abstract

Adoption of virtual tourism products is a transformational opportunity for Micro, Small and Medium Enterprises (MSMEs) to increase their competitiveness and market presence. This study, Exploring the Drivers and Impact of Business Satisfaction and Social Media Marketing on the Adoption of Virtual Tourism Products: A Case Study of MSME Members in Indonesia, analyzes the determinants of virtual tourism technology adoption by MSMEs. Using the UTAUT theoretical framework, this research evaluates effort expectancy (ease of use), performance expectancy (expected benefits), MSME satisfaction, and adoption intention. Results from 317 MSME respondents were analyzed using PLS-SEM 4.0. The study found that MSME satisfaction is a key factor in determining adoption intentions, influenced by information access, uncertainty reduction, and competitor analysis. Meanwhile, effort expectancy and performance expectancy do not directly predict intentions, but are important in forming initial perceptions. Social media marketing also acts as an additional driver that increases the visibility of virtual products. This research provides strategic insights for MSMEs to utilize immersive technology, highlighting the importance of user-friendly products and comprehensive support systems. With the increasing adoption of virtual technology in Indonesia's tourism sector, these findings provide a roadmap for MSMEs to utilize innovation effectively.
Competitive Marketing Strategy Model Integrated with Artificial Intelligence for Grocery Store Business Abdul Azis; Inayati Nuraini Dwiputri
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/f65v1g03

Abstract

Grocery stores are businesses categorized to Micro and Small Enterprises (MSEs) which have an important role in improving the global economy. The development of grocery stores in Indonesia has considerable potential for economic growth. The purpose of this study is to develop a competitive marketing strategy model that emphasizes aspects of artificial intelligence in an effort to realize business sustainability in the digital era nowdays. The sample used in the study was grocery stores in Dukuh Pakis District, Surabaya City. The model developed uses the ADDIE method which consists of five phases namely analysis, design, development, implementation, and evaluation. This study uses Usability Testing with task scenarios and questionnaires to achieve effectiveness, efficiency, and System Usability Scale (SUS) parameters to achieve satisfaction parameters. The result of this study is the design of a competitive strategy model as a marketing media that involves artificial intelligence technology that contains an use case diagram that involves the user interface design of the system. Therefore, existence of this marketing media can make it easier for grocery store owners to compete and achieve business sustainability in the digital era nowdays.
The Impact of Vocational Education on the Economic Growth of Indonesian Human Resources A. Nur Fitrianti
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: 10.65246/0m3j0g40

Abstract

This research aims to analyze the impact of vocational education on the availability of skilled labor and the economic growth of human resources (HR) in Indonesia. As industrial needs become increasingly complex and specific, vocational education is expected to provide appropriate skills for the workforce so as to increase productivity and competitiveness. In this research, vocational education is used as an independent variable, availability of skilled labor as a mediating variable, and economic growth of human resources as a dependent variable. The research uses the path analysis method to test the direct and indirect relationships between the variables involved. Data was collected from vocational school graduates and companies that employ skilled workers in various industrial sectors in Indonesia. The research results show that vocational education has a significant positive effect on the availability of skilled labor, and the availability of skilled labor has a significant positive effect on the economic growth of human resources. In addition, it was found that the availability of skilled labor mediates the effect of vocational education on human resource economic growth, with a significant mediation effect. These findings show the important role of vocational education in increasing the availability of skilled labor that is relevant to market needs. Therefore, it is recommended that there be increased synergy between vocational education institutions and the industrial sector to optimize the curriculum according to industrial skills needs. It is hoped that the results of this research can contribute to the development of vocational education policies and competitive human resource development strategies in Indonesia.
The Existence of Financial Statements on Business Performance: Literature Review Fitriyani Syukri; Bahruddin; Fitriani; Sofyan
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/sb6hxa44

Abstract

This study explores the impact of financial reports on the performance of Small and Medium Enterprises (SMEs), focusing on their role in enhancing financial management, governance, access to capital, self-reliance, and competitiveness. A qualitative approach, emphasizing a literature review, was employed, with data sourced from databases such as ScienceDirect, Emerald, JSTOR, Google Scholar, and Semantic Scholar. The analysis used descriptive methods and deductive logic to extract relevant insights. Findings highlight the pivotal role of high-quality financial statements in SME performance. Reliable financial reports provide essential data for operations, enabling informed decision-making and strategic planning. This enhances business performance, credibility, transparency, accountability, and investor appeal while promoting resource management efficiency. The study emphasizes that adopting digital financial statements improves financial management efficiency, further supporting SME growth. High-quality financial reports are identified as key tools for evaluating performance and operations, contributing to improved competitiveness and sustainability. The research underscores the importance of effective financial report management, suggesting that it significantly benefits SMEs by facilitating access to funding and strengthening market competitiveness. These findings offer valuable insights for SMEs, policymakers, and stakeholders aiming to enhance the sector’s performance and resilience.
Online Sustainability Reporting At Muhammadiyah University In South Selawesi Chindy Putri Ardhana; Agusdiwana Suarni; Sahrullah
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/d4yqjz57

Abstract

Purpose: This study aims to examine the current status of online sustainability reporting in the Muhammadiyah University sector in South Sulawesi from various perspectives. Design/methodology/approach: Multiple case study is the research method for this study. Content analysis of university websites and documentation was adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and previous literature. Findings: According to the research, all Muhammadiyah universities in South Sulawesi still face significant limitations in their sustainability reporting practices. The lack of dedicated pages for sustainability reporting on their official websites and technical issues that render their official websites completely inaccessible demonstrate this. The analysis of nine Muhammadiyah universities in South Sulawesi reveals that the average sustainability reporting standards need substantial improvement, with the economic aspect scoring 5.56, the social aspect scoring 5.89, and the environmental aspect only reaching 3.89. These low scores indicate that Muhammadiyah universities in this region have not yet achieved optimal communication of their activities and achievements to their stakeholders and the surrounding community in their operational environment. This situation requires special attention to enhance both transparency and the quality of sustainability reporting in the future. Social implications: This study highlights that higher education institutions have a fundamental responsibility to implement sustainable practices internally and then communicate these efforts using modern information technology to meet stakeholder responsibilities and the expectations of the surrounding community. Originality/value: This study uses a multiple case study approach to explore online sustainability reporting practices in higher education settings, focusing on the context of Universiti Muhammadiyah in South Sulawesi. This study contributes to the limited research in this area, particularly related to sustainable digital transparency in higher education institutions.
The influence of intellectual capital and total asset turnover on financial distress in manufacturing companies listed on the Indonesian Stock Exchange 2021-2023 Ila Fadila Putri; 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/sewgvw23

Abstract

This research aims to analyze the relationship between intellectual capital and total asset turnover on financial distress in manufacturing companies listed on the Indonesian stock exchange. Companies today face increasingly competitive competition and unpredictable economic changes. The company will be greatly affected by this, especially because the company’s costs will increase. Companies that cannot compete with other businesses will experience a decline in financial distress, which can cause the company to experience financial distress. A company experiencing financial distress is known as a financial distress. According to Platt and Platt (2007), financial distress is a phase of financial decline that oocurs before bankruptcy or company liquidation. This research method using data analysis techniques, namely descriptive statistical techniques. This research examines the influence of intellectual capital and total asset turnover on financial distress in manufacturing companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this research reveal that there is an influence between intellectual capital has a significant negative effect on financial distress and there is an influence of total asset turnover has a significant positive effect on financial distress in manufacturing companies in 2021-2023. As seen in the table above, Fcount 86,144 > Ftable 3,25. With sig 0,000 < 0,05. Shows that intellectual capital and total asset turnover have a significant effect on financial distress.
E-Commerce Analysis In Shariah Business Perspective Through Tokopedia Users Tubagus Maulana Akbar
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: 10.65246/525yjj25

Abstract

The development of e-commerce has changed the paradigm of classical business by creating a new model of interaction between producers and consumers in cyberspace. The payment system in trade that previously relied on physical meetings between sellers and buyers has now transformed into a tele-marketing concept, which allows long-distance transactions via the internet without requiring direct face-to-face meetings. This study aims to analyze the concept of e-commerce in Islamic business, especially in the application of sharia contracts on e-commerce platforms such as Tokopedia. Using a descriptive qualitative approach with informants from students and housewives who shop at Tokopedia, this study found that Tokopedia has not fully met the principles of buying and selling in Islam. This is due to the existence of elements that have the potential to contain usury, such as online loans, installment systems, and cashback promos, which some scholars consider to be in the category of usury. However, on the other hand, Tokopedia has begun efforts to implement sharia principles by introducing payment methods through Islamic banks, cash on delivery (COD) transactions, and the “Tokopedia Salam” service which is oriented towards Islamic nuances. The findings of this study indicate that although Tokopedia is not yet completely free from usury, there are efforts to adjust to sharia principles that provide alternatives for Muslim consumers. This study is expected to be a reference for the development of e-commerce businesses that are more in accordance with Islamic principles

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