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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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Decision Making in the Implementation of Government in Makassar City, Indonesia (What is the Process?) Arfiany; Guntur Suryo Putro; Hikmah; Laela Rosmawati; Pianti Sambo
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/w5e3nz83

Abstract

The task of the government in every country is to achieve progress, from the lowest level to the highest, to achieve a more just, prosperous and advanced society. Decision making is one of the main responsibilities of managers in public bureaucracy. The aim of this research is to find out how the decision-making process is carried out in the Makassar city government. This research aims to identify, review, evaluate, and interpret research related to decision-making processes in organizations. With a Systematic Literature Review approach pattern in existing journals published in 2024. The research results show that the implementation of decision making currently focuses on three processes in the management function, namely: organizing, monitoring and the role of leaders as well as decision making in administration Makassar City Government is Good
Improving Company Performance Analysis Based on Return on Assets and Return on Equity Ratio Siti Aisyah; Ahmad Nur Budi Utama
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/vshkw879

Abstract

Measurement of the company's financial performance is by using financial ratios. The company provides financial statement information to outside parties such as the capital market and the company provides signals to users of financial statements. This study was conducted to determine the effect of financial performance on company value both partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022, sample 74 company. The limitation or scope in this study is the effect of financial performance on company value in manufacturing companies listed on the IDX. The financial performance in question is seen from the financial ratios, namely ROA and ROE during 2020 to 2022. Using quantitative methods, it was found that ROA had no effect on company value. This can be seen from the t test that has been done, which shows that the independent variable, namely ROA, has a Sig. value of 0.154 which is greater than 0.05. Another case with ROE which has a Sig. value of 0.015 which is less than or less than 0.05, this indicates that only the independent variable ROE has an effect on the value of the company. The influence caused by these two ratio roles has a very low influence on the value of manufacturing companies on the IDX, which is 23.5%. From the test results, it can be seen that there are other factors of 76.5% that are used simultaneously have greater potential in influencing company value.
The Influence of Islamic Branding, Customer Testimonials and Cash On Delivery Services on Interest in Buying Muslim Fashion Through E-Commerce Shopee With Trust as a Moderating Variable Magfira Annisa; Ayu Ruqayyah Yunus; Trisno Wardy Putra
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/rf2pcw33

Abstract

An interesting phenomenon in the realm of muamalah is the existence of buying and selling transactions that occur through electronic media. One of them is the Shopee e-commerce which provides various needs and always provides attractive offers to its prospective consumers. This study discusses the interest in buying Muslim fashion through the Shopee e-commerce which experiences an imbalance between seeking product quality and conformity to Islamic values. The type of research used in this study is quantitative research, using the SEM (Structural Equation Modeling) analysis technique using a test tool, namely SmarPLS 4. The sampling method is based on the morgen table, respondents in this study amounted to 278 consumers. The results of the study showed that simultaneously the Islamic branding variables (X1), Customer testimonials (X2) and cash on delivery services (X3) have a positive and significant effect on the interest in purchasing (Y) Muslim fashion through the Shopee e- commerce. Meanwhile, trust (Z) as a moderator is unable to moderate the relationship between the three X variables and the Y variable.
Job Satisfaction Mediation: The Influence of Organizational Culture on Employee Performance Salehuddin; Siti Layyinatul Adabiyah; Arik Purwanto; Untung Wredhi Lestari; Nurul Qomariah
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/y3cnpa81

Abstract

The development of the hospital industry in Jember Regency in 2024 experienced a significant increase. There are 14 types of hospitals with various types of hospitals. This causes competition in getting patients to also increase. The purpose of this study was to analyze the impact of organizational culture on employee performance with job satisfaction as an intervening variable at XYZ Hospital in Jember. The study population was all employees of XYZ Hospital totaling 420 employees. With the Isaac method and using a significance level of 1% of the population of 420, the sample required was 257 respondents (rounded to 260 respondents). Descriptive and inductive statistical analysis was carried out in obtaining research objectives. Organizational culture has a positive and significant effect on job satisfaction, but not significant on employee performance. Job satisfaction has a positive and significant impact on employee performance. Organizational culture has a positive and significant effect on employee performance through job satisfaction of employees at XYZ Hospital in Jember Regency.
The Influence of Blockchain Technology on the Level of Transparency and Accountability of Financial Management of Student Organizations at the Faculty of Economics and Business, University of Muhammadiyah Makassar Ayu Eka Wardani; 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: 10.65246/0smgb669

Abstract

This study aims to examine the influence of blockchain technology on transparency and accountability in financial management of student organizations at the Faculty of Economics and Business, University of Muhammadiyah Makassar. Blockchain technology offers innovative solutions in financial management by providing a transparent, secure, and hard-to-manipulate record-keeping system. This study uses a quantitative method with data collected through a survey of 40 respondents involved in the financial management of student organizations. Data analysis was conducted using multiple linear regression to evaluate the relationship between blockchain technology variables, transparency, and accountability. The results show that blockchain technology and transparency significantly affect accountability. An R² value of 0.735 indicates that 73.5% of the variation in accountability can be explained by these two independent variables, while the remaining 26.5% is influenced by other factors outside the model. This research makes an important contribution in supporting the adoption of blockchain technology as a tool to improve the transparency and accountability of student organization financial management, while strengthening better organizational governance.
Comparison Before and After Interest Rate Cut On Bank Profitability Elvi Amira Marsyidaa, Elvi Amira Marsyida; 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/pkzz7v55

Abstract

This study examines the difference before and after interest rate cuts on bank profitability. The central bank of the United States (US) The Federal Reserve (The Fed) surprised the world by cutting the benchmark interest rate by 50 basis points (bps) to 4.75%-5.0%. This study was conducted to analyze the difference before and after interest rate cuts on bank profitability. The observation period is the 2nd quarter before and the 3rd quarter after. A bank's profitability is measured by Return On Asset (ROA). The type of quantitative research with the analysis method used is a nonparametric differential test. The sample used is 35 companies registered on the IDX and on the main board. The results of this study show that bank profitability measured by ROA shows a significant difference between before and after the interest rate cut.
Integration Theory Of Planned Behavioral (TPB) in Disclosing Corporate Social Responsibility (CSR) Through The Triple Bottom Line Nurul Fuada
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/hj0znv32

Abstract

The theory of planned behavior (TPB) is one of the most effective theories in predicting human behavior when linked to corporate social responsibility research in determining corporate sustainability. This article aims to examine attitudes, subjective norms, perceived behavioral control and representation in disclosing corporate social responsibility through the triple bottom line. This article uses the Systematic Literature Review (SLR) method with 34 articles as references in the research. The results of this article show that there is integration between the Theory of planned behavior (TPB) in disclosing corporate social responsibility through the triple bottom line (social, environmental and economic aspects). This article contributes academically to the preparation of a new conceptual framework model related to the integration of the Theory of planned behavior (TPB) in disclosing corporate social responsibility through the triple bottom line.
Analysis of Financial Performance Profitability of  PT Unilever Indonesia 2014-2023 Andi Maghfirah Zainal; Agusdiwana Suarni; Abdul Khaliq
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/v9nnbn09

Abstract

Purpose: This study aims to analyze the financial performance, specifically the profitability, of PT Unilever Indonesia Tbk, using profitability ratios such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Method/Methodology/Approach: This research employs statistical analysis using SPSS 26 to perform descriptive statistical analysis of profitability ratios, including ROA, ROE, and NPM, by processing secondary data from the annual financial reports of PT Unilever Indonesia Tbk for the period from 2014 to 2023. Findings: The analysis results indicate that the average profitability performance of PT Unilever Indonesia Tbk during 2014-2023 is reflected by an average ROA of 35.80% (standard deviation 5.554%), ROE of 133.10% (standard deviation 8.595%), and NPM of 16.20% (standard deviation 2.700%). The time series data show a downward trend in ROA from 40.18% (2014) to 28.81% (2023). Similarly, NPM declined from 16.62% to 12.43%. However, ROE increased from 124.78% to 141.98%, with the highest profitability recorded in 2020 at 145.08% before a subsequent decline in the following years. Practical Implications: This research provides an overview of the company's operational efficiency that needs to be improved, particularly in asset and cost management, although shareholder capital management remains effective. Originality/Value: This study provides a comprehensive analysis of profitability trends of one of the largest FMCG companies in Indonesia over the last decade, which can serve as a reference for investors and stakeholders in making investment decisions.
Behavioral Aspects in Accountability Accounting and Their Influence on Performance Achievement Wawan Anggara; Firmansyah
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/tx4gw003

Abstract

This study aims to examine the influence of behavioral aspects, such as motivation, job satisfaction, organizational commitment, and perception of fairness, on performance achievement in the context of accountability accounting. Accountability accounting is a system that emphasizes the accountability of each work unit in achieving organizational targets, and its success is greatly influenced by behavioral factors that exist in the organization. Using quantitative methods and data obtained from questionnaires to company employees, this study analyzes the relationship between behavioral aspects and performance achievement. The results showed that motivation, job satisfaction, organizational commitment, and perception of fairness had a positive and significant influence on performance improvement. These findings indicate that an effective accountability accounting system not only depends on technical procedures, but also requires an approach that takes into account the psychological and social factors of employees. This research makes an important contribution to company management in designing policies that support employee welfare and improve accountability and achievement of organizational performance.
Savings on the Cost of Production of Phinisi Ships in After-Sales Condition Through Quality Cost Budgeting Muh Rum; Andi Muh. Nurjalal
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: 10.65246/9wdepa14

Abstract

This study aims to reduce the cost of production of phinisi ships by reducing after-sales claims through quality cost budgeting planning. Phinisi ships are products that have high cultural and economic value. However, in the production process, various risks can affect the quality and completion time. The research method used is quantitative descriptive using management accounting methods, and case studies of phinisi ship manufacturing in Bulukumba Regency, South Sulawesi. Data were collected through observation, interviews, and documentation studies. Data analysis includes identifying components of production costs, and quality costs, then calculating the present value per unit of ship time with quality costs and the present value per unit of ship time without quality costs. The results of the study indicate that quality costs in the production of phinisi ships can reduce the value of the cost of production. Can increase production efficiency in the long term. The present value of the ship with docking costs assuming an effective interest rate of 10% per year is obtained at Rp 2,332,815, while the ship produced without quality cost budgeting is obtained at a present value of Rp 53,494,941. So production costs can be saved by Rp. 51,162,125,-

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