The IECON: International Economics and Business Conference is an annual event organized by the Faculty of Economics and Business at Universitas Muhammadiyah Makassar. It holds the Print Number International Standard Serial Number (P-ISSN) 3089-3682 and the Electronics Number International Standard Serial Number (E-ISSN) 3089-2066. Emphasizing innovation and technological advancements, the conference explores the growing role of artificial intelligence (AI) across various economic and business sectors. The conference is chaired by Edy Jusriadi and features distinguished keynote speakers, including: Gavan Ord (CPA AUSTRALIA); Prof. Madya Dr. Shahir Akram bin Hassan (University Sains Malaysia, Malaysia); Dr. Bala Salisu, Ph.D (The Federal Polytechnic Damaturu Nigeria); Dr. Habibollah Nakhaei (Islamic Azad University Birjand, Iran); and Dr. Monir Hamatto EL-Ghorra (Islamic University of Gaza, Palestine)
Published: 2025-09-01
Articles
Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025)
1-13
Measuring the economic potential of Tana Luwu: Klassen's Location Qoutient Approach and Typology
14-28
The Role of Risk Perception and Accounting Information in Moderating Effect of Financial Literacy on Investment Decisions Based on Islamic Values (an Evidence in Indonesia and Malaysia)
29-41
Entrepreneurial Competence and MSME Performance: Islamic Business Ethics as Intervening Variable
43-55
Implementation of Financial Reports in Accordance with EMKM SAK in an Effort to Improve the Performance of Mejiku Florist UMKM in Makassar
56-71
Level of Understanding and Implementation of PSAK 112 from The Waqf Accounting Perspective
72-78
Effectiveness of Local Product Marketing Communication on Consumer Purchase Intention in Sorong Regency Southwest Papua
79-89
Digital Marketing Analysis of Increasing Tourist Visits to Tourism MSMEs in Sorong Regency, Southwest Papua
90-101
Internal Control System as a Moderating Variable in The Analysis of Transparency in Management of Village Fund Direct Cash Assistance on Village Government Performance
102-109
Analysis of PSAK 69 Implementation on Biological Assets to Support Financial Statement Relevance at PT. Berdikari United Livestock (PT. BULS) Sidenreng Rappang
110-115
The Effect of Professionalism, Audit Tenure, Time Budget Pressure, Independence and Objectivity on Audit Quality in Public Accounting Firm in Bali Province
116-125
The Influence of BIC Interest Rates, Money Supply, and Political Connection on the LQ45 Stock Price Index
126-137
Influence of Self-Control on Hedonism and Consumptive Behavior in Generation Z Female SPayLater Users
138-160
The Role of Technology-Based Audits (Digital Audits) in Improving Audit Quality in Accounting Firms Public in the Industrial Era 4.0
161-169
Analysis of the Influence of Political Stability and Economic Factors on the Stock Price Index G20 Group of Countries
170-183
Bankruptcy Analysis of Companies Affected by the Boycott, Divestment, Sanctions (BDS) Movement
184–191
The Influence of External Locus of Control, Compensation Suitability, and Internal Control Effectiveness on Accounting Fraud Tendency
192–201
Influence of Firm Size and Profitability on Sustainability Report Disclosure in Technology Sector Firms 2022–2024
202–214
Analysis of Factors Affecting Audit Delay in Companies Listed on the Stock Exchange (Case Study at PT Envy Technologies Indonesia Tbk in 2021–2024)
215–226
The Impact of Green Accounting Implementation and Environmental Performance on the Performance of Manufacturing Companies Listed on the IDX in 2022–2024
227–245
The Influence of Financial Literacy, Locus Of Control and Lifestyle on Cashless Society Behavior of Gen Z in Pontianak City
246–260
Analysis of Zakat and Tax Compliance and its Implications for Indonesia’s Fiscal Policy
261–269
The Role of Managerial Strategy in Innovation, Ambidexterity, Technology, and Technopreneurial Success.
270–281
Does Student’s Education Background Affect Technopreneurship Intention? Insights from College Students in Bandung
282–296
The Influence of Above -the -Line and Below-the-Line Marketing Activities on Purchase Decisions of Hilo Sachet Products in Greater Malang, Indonesia
297–320
Analysis of E-Commerce Supervision for the Protection of Spiritual Rights of Consumers
321–330
Protection of Spiritual Rights in Sharia Dispute Resolution: Sustainable Finance Policy
331–342
The Influence of Trading Halts and Financial Performance on the Composite Stock Price Index (JCI) in Manufacturing Companies Listed on the Indonesia Stock Exchange.
343–356
Public Accountants' Perceptions of Indonesia’s Readiness for Accounting Digitalization in Industry 5.0
357–367
Utilization of Artificial Intelligence for Customer Service: Phenomenological Study of Luwuk Startups
368–378
Analysis of Local Government Readiness for Implementing AI Based Human Resource Information Systems
379–390
Influence of Influencer Credibility and Visual Content on Gen Z's TikTok Purchase Intention
391–440
Enhancing Sustainable Business Practices: Triple-Layer Business Model Canvas Analysis of SEGITIGA Coffee
401–415
The Influence of Cognitive Dissonance Bias, Overconfidence Bias, and Herding Bias on the Investment Decisions of West Kalimantan Society in the Indonesia Stock Exchange
416–430
Representative Bias Effects on Investment Performance During Stock Market Volatility Events
431–461
The Influence of Gold Price Fluctuations, Income, and Financial Management on Investment Decisions in Gold Savings with Investment Knowledge as a Moderating Variable
462–474
The Effect of Dividends on Future Earnings
473–484
Spirituality, Technology and Sustainability Islamic TourismIndustry: A Systematic Review
488–510
The Influence of Financial Distress, Auditor Firm Size, and Auditor Switching on Audit Delay
511–520
The Integration of Artificial Intelligence in Modern Financial Management Strategies: A Review of Profit Planning, Capital Structure, and Corporate Governance
521–532
Relevance of Cash Flow Information in Long-Term Investment Assessment: Time Value of Money Perspective
533-538
The Role of Discipline, Motivation, and Job Satisfaction in Strengthening Human Capital for the Digital Economy
541-551
Banten’s Economic Growth: Regional Financial Performance Impacts (2014 – 2023)
544-571
Improving Teachers' Knowledge Sharing Behavior with Islamic Work Ethics
572–583
Sustainable Competitive Advantage Through Strategic Agility at the Radio of Suara Surabaya
584–595
Optimization Of Return and Minimize of Portfolio Risk on The LQ-45 Index Using a Single Index Model
596–612
The Influence of Work-Life Balance and Organizational Culture on The Organizatonal Commitmen of Civil Servants at UPT Puskesmas Batang Tarang, Sanggau Regency
613–626
The Influence of Financial Literacy, Convenience, and Risk on Interest in Using Fintech Payments (PayLater) on Shopee
627–645
The Influence of Age, Working Hours, and Use of Personal Protective Equipment on the Risk of Work Accidents: A Case Study at the TKBM Cooperative Work Groups 1 and 2, Sorong Port
646–666
The Influence of Work-Life Balance on Employee Job Satisfaction at Bank Papua Teminabuan Branch
667–684
Recruitment and Selection Process Effect on Employee Performance at PT. Bumi Sarana Utama Kalla Aspal Branch Sorong
685–702
The Role of Leadership in the Management of Regional Government Organizations (Study: Organizational Bureau of the Regional Secretary of Southwest Papua Province)
703–716
From Bookkeeping to Brainpower: A Systematic Literature Review on Artificial Intelligence in Accounting Organizations
717–735
The Effectiveness of Digital Marketing Strategies in Attracting Generation Z in the Era of Social Media
736–746
The Role Of Unismuh Halal Center in Supporting Makassar’s Halal Industry Development
747–766
Improving Employee Performance in the Laser Cutting Industry through Talent Management, Innovation Work Behavior, and Work Discipline
767–777
Implementation of Management Control System Towards Financial Risks in Business Chicken Farming in Pinrang District
778–784
AN Empirical Model of OCB as an Intervening Variable on Performance
785–800
The Influence of Flash Sales and Paylater on Impulsive Buying Behavior Among Students of Universitas Muhammadiyah Purworejo on the Shopee E-Commerce Platform
801–809
The Influence of Raw Materials and Technology on Production Output of MSMEs Slondok Crackers in Sumurarum Village, Grabag District, Magelang Regency
810–820
The Influence of Raw Material Quality and Production Process on Product Quality in Melinjo Chips MSMEs in Pucangan Village, Ambal District, Kebumen Regency
821–831
The Effect of Financial Performance on Company Value with Corporate Social Responsibility Disclosure as a Moderating Variable (Study on LQ45 Banking Companies on the Indonesia Stock Exchange)
832–846
The Role of Technical Skills as a Mediator in the Effect of Training and WorkEnvironment on Employee Productivity in the Mining Industry
847–858
Understanding Turnover Intention in Student Workers: The Role of Compensation and Burnout
859–866
The Impact of AI Adoption on the Productivity of Tax Consultants: The Moderating Effect of Digital Literacy
867–886
The Influence of Perceived Value, Brand Awareness, Health Consciousness, and Product Variety towards Repurchase Intention through Purchase Intention and Purchase Decision
887–901
Work training and work discipline on employee productivity
902–914
The Influence of Job Training and Career Development on Employee Performance
915–929
The Effect of Capital Structure on Performance in Pharmaceutical Companies in Indonesia
930–937
Strengthening Internal Audit Functions in Local Government: An IACM-Based Assessment of the Pinrang Regency Inspectorate
938–944
AI Adoption for Tax Consultant Productivity: Validity and Reliability of Instruments
945–967
AI Adoption for Productivity Tax Consultant: A Literature Review
968–1009
The Influence of Knowledge Management on Human Resource Development of Culinary SMEs in Makassar
1010–1024
The influence of Social Capital and Financial Capital on Innovation Strategies Furniture SMEs in Makassar
1025–1035
Evaluation of the Internal Control System over Raw Material Purchases at the BIG DONAT Cake Production MSME in Makassar
1036 –1044
Leveraging Information Quality to Drive Sustainability Performance: Integrating TTF and TAM in Borobudur Temple’s Computerized AIS
1045–1054
Resilience Analysis of MSME Employees’ Work Ethic During and After the COVID-19 Pandemic: A Chow Test Approach
1055–1072
Determining Factors for Work Readiness of Students in The Management Program at Muhammadiyah University of Purworejo
1073–1086
The Influence of Workload on Performance with the Mediation of Village Apparatus Motivation in Grabag District
1087–1099
The Effect of Commitment and Organizational Culture on Employee Performance Through Organizational Citizenship Behavior as an Intervening Variable
1100–1118
