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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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Implementation of the Regional Government Information System (SIPD) at the Takalar Regency Regional Financial and Revenue Management Agency Wahyuni; Linda Arisanty Razak; Nurul Anriani
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/rwgrb023

Abstract

The aim of this research is to find out how the Regional Government Information System (SIPD) is implemented in Takalar. This research was carried out using the case study analysis method, where this approach focuses on in-depth study of certain phenomena with the aim of understanding the phenomenon in detail. Data collected through interviews with Regional Financial and Asset Agency agencies in the Budget section, observations and documentation in the form of financial reports. Informant: Mr. Syamsul Kamar as the Budget Subdivision of the Regional Financial and Asset Agency (BKAD). The data analysis methods used are the Miles and Huberman approach, including: Data collection, Anticipatory, Data Reduction, Data Display, Verification/drawing conclusions. The results of the research show that the use of the Regional Government Information System (SIPD) application has played a very important role in decision making at the Takalar Regency Regional Financial and Asset Agency (BKAD), where this application is able to manage regional financial data (regional budget planning, implementation and administration of regional finances, regional financial accounting and reporting, accountability for regional financial implementation, accountability for regional property and other regional financial information) through relevant stakeholders more effectively and efficiently by paying attention to the principles of accountability and transparency, despite the problems experienced in the government information system process, which often activities and input processes in the field are hampered due to poor networks and not being able to back up data. However, this does not reduce the function of the government information system in decision making. And the quality of information from the SIPD application is quite complete, because this application provides accurate information to stakeholders, thus enabling more appropriate decision making.
Financial Performance Analysis of PT Fast Food Indonesia (KFC) between 2016 to 2023 Nur Fitri Amaliah; 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: 10.65246/16nrrv95

Abstract

The objective of this study is to evaluate the financial performance of PT Fast Food Indonesia (KFC) over an eight-year span by examining important financial ratios to determine the company's financial health and operational efficiency. The study utilizes quantitative analysis with SPSS statistical software to analyse financial data obtained from annual reports spanning 2016 to 2023. The research examines three major financial ratios: return on assets (ROA), current ratio, and debt-to-equity ratio (DER). Findings: The research indicates that PT Fast Food Indonesia has diverse financial performance trends. The ROA averaged 7.25%, displaying considerable volatility as it declined to 2% in 2022 before rebounding to 11% in 2023. The current ratio saw a steady decline from 1.90 in 2018 to 0.57 in 2023, signifying deteriorating liquidity. The debt-to-equity ratio averaged 1.8575, indicating significant dependence on debt funding. This research offers significant insights for stakeholders, such as investors, management, and financial analysts, about KFC Indonesia's financial stability and operational effectiveness. The results can inform strategic decision-making and identify areas necessitating managerial focus. This study enhances the current literature by delivering a thorough statistical analysis of KFC Indonesia's financial performance with SPSS, thereby furnishing stakeholders with in-depth insights into the company's financial trends and patterns over an extended timeframe. The study facilitates the identification of financial strengths and opportunities for enhancement within the company's operations.
Saving Decisions as a Consequence of Product and Service Quality Excellence in Savings and Loans Cooperatives and Sharia Financing (Study on Customers of Bmt Bina Ihsanul Fikri, Bugisan Yogyakarta Branch) Nelly Amalia Mahmudah; Salamatun Asakdiyah; Fitroh Adhilla
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/aw500p52

Abstract

This research aims to determine the influence of Product Excellence and Service Quality on Customer Saving Decisions at the BMT Bina Ihsanul Fikri Office, Bugisan Branch, Yogyakarta. The population in this study was 120 customers, with a sampling technique using purposive sampling. The sample used was all 120 BMT Bina Ihsanul Fikri customers, Bugisan Branch, Yogyakarta. The data used in this research is primary data obtained through filling out questionnaires. To analyze the data, multiple linear regression analysis tools were used. The research results show that Product Excellence and Service Quality have a significant influence on customers' Saving Decisions at BMT Bina Ihsanul Fikri, Bugisan Branch, Yogyakarta. Product Excellence has a regression coefficient (B) of 0.179 with a significance level of 0.000, while Service Quality has a regression coefficient (B) of 0.576 with a significance level of 0.000. This shows that these two variables make a positive and significant contribution to customers' savings decisions. This research provides empirical evidence that increasing product excellence and service quality can encourage customers' decisions to save, so BMT is expected to continue improving these aspects to increase customer satisfaction and loyalty.
Financial Statement Analysis in Assessing the Financial Health of PT Pelabuhan Indonesia (Persero) Nurlina; Wahyuni; Basri Basir
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/q9adxh38

Abstract

This research aims to determine and analyze the level of financial health of the company PT. Pelindo (Persero) in accordance with the KEP-100/MBU/2002 assessment for the 2020-2023 period. Financial health criteria refer to KEP-100/MBU/2002, including return on equity (RoE), return on investment (RoI), cash ratio, current ratio, inventory turnover, collection periods, total asset turnover, and total own capital to assets . This research is quantitative causal research. Data analysis tools use financial ratios, including: Return on equity (ROE), Return on investment (ROI), Cash ratio,  Current ratio or current liabilities, Collection periods (CP), Inventory turnover, Total asset turnover or total asset turn over (TATO), Ratio of own capital to total assets. The results of this study show annual improvements in the company's financial health. In 2020 and 2021, PT Pelindo (Persero) was classified as "unhealthy" with a BBB rating and a score of 28. In 2022, the company moved up to the "healthy" category with an A rating and a score of 35, this status will be maintained in 2023 with a rating of A and a score of 33.5. This research shows an improvement in the financial health of PT Pelabuhan Indonesia (Persero), which can support strategic decision making and increase trust  investors in the future.
Analysis of the health level of banks using RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital) on private public banks registered in the Indonesia Stock Exchange in 2020-2022 Zulaifah; Wahyuni; Ismawati
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: 10.65246/707ym916

Abstract

This research aims to determine the health level of private commercial banks listed on the Indonesian stock exchange for the 2020-2022 time period using the RGEC method in terms of risk profile, good corporate governance, earnings and capital factors. The population used in the research was 10 private banks listed on the Indonesian stock exchange. This type of research is research using a quantitative descriptive approach method. The ratios used in assessing bank health include risk profile using 2 ratios, namely NPL and LDR, GCG factors using self-assessment, Earnings using 2 ratios, namely ROA and NIM, and capital factors using the CAR ratio. The research results show that the health level of private commercial banks from 2020 to 2022 is categorized as "healthy". In this case, private commercial banks are considered capable of improving corporate health from the aspects of credit policy, liquidity, profits and capital and banks are able to maintain customer trust.
Analysis of Factors That Influence Purchasing Decisions on Rajuta Bamboo in Yogyakarta Marlina Nur Cahyana; Saniatun Nurhasanah; Fitroh Adhilah
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/f4ynrc68

Abstract

Natural Resource management is an important thing that must be discussed and  studied in carrying out national development. One of the natural resources that is easy to find and has many benefits that can be obtained by the people of Indonesia is bamboo. Bamboo crafts are one of the leadinig commodities in Yogyakarta, because the Yogyakarta region is famous as a cultural city that produces many bamboo handicraft is an asset of the Indonesian state. Rattan handicraft exports are an asset of the Indonesia state that is experiencing an increase to reached US$301.68 million, this achievement occurred due to the large number of tourists and local people who are interested in bamboo and rattan handicraft. Tourists and local people who are in various kinds of as for the factors that can influence purchasing decisions are store location, social media, electronic word of mouth (e-wom) this method is one ofe the methods of promoting Rajuta Bamboo product. This method is very effective and has a considerable opportunity in marketing activies because if consumers are satisfied with the products the have purchased, they will make purchasing decisions. Data processing was implemented using Partial Least Square (PLS 4.0) and respondents 100 consumer at Rajuta Bamboo in Yogyakarta. This Research state that the three hypoteses are well accepted, namely store location, social media and electronic word of mouth (e-wom) has a positive and significant influenece on purchasing decisions. This research wants to determine the effect of using store location, social media and electronic word of mouth (e-wom) on purchasing decisions on Rajuta Baamboo products in Yogyakarta, both partially and simultaneously.
The influence of self-efficacy, field work practice and family socio-economic status on the work readiness Trissa Oktalina Cahyani; Candra Vionela Merdiana; Sukardi
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/c2w8dj18

Abstract

This study aims to examine the effect of self-efficacy, field work practices, and family socioeconomic status on job readiness. The research was conducted at Ahmad Dahlan University, Yogyakarta, with the population consisting of all 2019 Management Study Program students, totaling 313 individuals. The sample size was 196 students, selected using a non-probability sampling method with a purposive sampling technique. Data for this research were analyzed using SPSS version 25. The results indicate that self-efficacy has a positive and significant effect on job readiness, and field work practices also have a significant positive impact on job readiness. However, family socioeconomic status shows a negative but significant influence on job readiness. Furthermore, a simultaneous test reveals that the combined variables of self-efficacy, field work practices, and family socioeconomic status collectively influence job readiness. These findings suggest that fostering students' self-efficacy and enhancing field work practice programs can improve their job readiness. Meanwhile, the impact of family socioeconomic status highlights the importance of providing additional support to students from lower socioeconomic backgrounds to ensure equitable preparation for the workforce.
Mental Accounting In Financial Decision Making: A Systematic Literature Review Khadijah Darwin
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/qz2h7g95

Abstract

Mental accounting as a cognitive process, plays an important role in individual financial decision making. This concept describes the human way manage and view their financial aspects. Individuals tend to categorize and evaluate their expenses and income in a way that is not always possible rational, forming patterns of behavior that can influence the success of decisions finance. Aim This study seeks to provide a systematic literature review regarding mental accounting in making financial decisions and adding new insights for future research. The research method uses Systematic literature review with the help of the Publish or perish application and Vosviewer is a type research used in this research. Based on the results of the analysis, it was found that mental accounting as a self-control device that individuals use to plan, make, and evaluate financial decisions. Individuals tend to use different mental accounting for each financial behavior. Besides that, understanding mental accounting has the potential to improve financial decision making, which will ultimately increase savings and welfare, as well as produce well-organized financial planning.
Application of Responsibility Accounting in the Private Sector Ainun Arizah; Nur Hanifa; Aulya Muhammad S; Indah Syamsuddin
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: 10.65246/4qyq1222

Abstract

This  research  aims  to  examine  research  related  to  the  implementation  of accountability accounting in the private sector and provide input regarding further research topics. This research method uses the literature review method and the method developed by Hesford et al (2007), namely the charting the field method. Researchers reviewed research related to responsibility accounting in the private sector published in 15 national accredited by Sinta. The research results show that responsibility accounting plays a role in Corporate Social Responsibility, work performance and managerial assessment, cost control and management tools, performance assessment, and socio-ecology. The effectiveness of responsibility accounting can encourage improved performance, control costs and better decision making. More diverse research related to responsibility accounting will be able to provide additional knowledge regarding the  factors  that  influence  the  effectiveness of  responsibility accounting  in  the private sector. Further responsibility accounting research can consider research models and other variables that can expand existing research results
Disclosure of Islamic Social Reporting (ISR) through leverage, profitability and company size Rahmawati.S; Andi Sulfati; Asbi Amin
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: 10.65246/7hbtwf79

Abstract

The goal of this research is to find out how Islamic banks that were registered with the Financial Services Authority (OJK) between 2020 and 2023 disclosed their Islamic social reporting (ISR), taking into account factors including leverage, profitability, and company size. Gathering information using a purposive sample method based on secondary sources such as financial and sustainability reports found on each bank's website. There were thirteen observations in the population and thirty-six in the sample, all of which pertain to Islamic banks that were registered with the Financial Services Authority (OJK) in 2020 and 2023. Multiple linear regression and hypothesis testing are the tools of choice for this investigation. This study found that Islamic Social Reporting (ISR) Disclosure is positively affected by leverage, but unaffected by profitability. Another favorable effect of company size on ISR Disclosure was shown to be statistically significant.

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