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All Journal Falah : Jurnal Ekonomi Syariah SEIKO : Journal of Management & Business Journal of Applied Science, Engineering, Technology, and Education Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Jurnal Dedikasi International Journal of Health, Economics, and Social Sciences (IJHESS) Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Scientific Research, Education, and Technology Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Indonesian Journal Of Business And Entrepreneurship Research Fundamental and Applied Management Journal Indonesian Journal of Enterprise Architecture Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Sipakatau Journal of Vocational, Informatics and Computer Education Journal of Applied Taxation and Policy
Hajar Dewantara
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Investment Decision-Making Among Students Using Prospect Theory in Behavioral Economics Basri Bado; Hajar Dewantara
Fundamental and Applied Management Journal Vol. 2 No. 2 (2024): FAMJ, December 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v2i2.2246

Abstract

Investment decision-making is crucial in finance, particularly for students planning their financial futures. This study focuses on students at Universitas Negeri Makassar (UNM) to understand how psychological factors influence their investment decisions. Utilizing Prospect Theory from behavioral economics, the research examines key factors such as risk perception, profit expectations, and time preferences. The study involved a survey of UNM students, and the descriptive analysis reveals that students tend to make decisions influenced by behavioral biases, loss aversion, and risk preferences. The findings indicate that students are consistent in their financial decision-making but are significantly impacted by psychological biases, particularly in their tendency to avoid losses and their cautious approach to risk and uncertainty. Overall, the investment behavior of UNM students is shaped by the psychological factors outlined in Prospect Theory, highlighting their reliance on subjective perceptions and loss avoidance. This research provides valuable insights for developing more effective financial literacy strategies and promoting wiser investment decisions among students. Additionally, it contributes to the application of Prospect Theory in the context of student investment decision-making.
The Role of Self-Determination Theory in Shaping Investment Readiness Among Young Investors Basri Bado; Hajar Dewantara
Fundamental and Applied Management Journal Vol. 2 No. 2 (2024): FAMJ, December 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v2i2.2249

Abstract

This study explores the investment readiness of students from the Faculty of Economics and Business at Universitas Negeri Makassar using the Self-Determination Theory (SDT) framework. Both intrinsic and extrinsic motivation were found to play crucial roles in influencing investment readiness. Intrinsic motivation drives students to develop their knowledge and skills, while extrinsic motivation is triggered by financial rewards and social recognition. The main barriers identified include low financial literacy, limited access to information, and resistance to new technologies. The study suggests that enhancing financial education and digital literacy through comprehensive programs and supportive environments is essential to overcoming these obstacles and improving students' investment readiness. By addressing these barriers, educational institutions can better prepare young investors for successful financial decision-making, equipping them with the necessary tools and confidence to navigate the investment landscape.
Exploring the Role of Social Capital, Managerial Skills, and Technological Literacy in Shaping Entrepreneurial Interest through Entrepreneurial Motivation Isma, Andika; Hajar Dewantara; Andi Naila Quin Azisah Alisyahbana; Salim Diarra; Soussou Raharimalala
Quantitative Economics and Management Studies Vol. 5 No. 6 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3691

Abstract

Unemployment is a major issue in Indonesia. This occurs because Indonesia is a country with a relatively high population growth rate, which affects the competition for job opportunities. One of the strategies considered effective in addressing unemployment is to create or increase the number of entrepreneurs. This study aims to determine the direct and indirect effects of social capital, managerial skills, technology literacy, and entrepreneurial motivation on entrepreneurial interest. The sampling technique used is Proportional Random Sampling, with a total of 100 students from the Faculty of Economics and Business Universitas Negeri Makassar. The results indicate that both directly and indirectly, social capital, managerial skills, technology literacy, and entrepreneurial motivation significantly influence entrepreneurial interest. Based on the findings of this study, it can serve as a source of information or a reference for educators or lecturers to guide and assist students in developing entrepreneurial skills. Students are encouraged to deepen their skills related to business management, not only focusing on the products produced but also being capable of conducting marketing activities and making decisions regarding business evaluation with the aim of developing their businesses. Furthermore, future researchers are encouraged to deepen and expand this research in terms of variables and research method development.
From Ethics to Impact: Modeling the Role of AI Perception Dynamics in the Relationship Between Ethics AI Practices, AI-Driven Societal Impact, and AI Behavioral Analysis Fakhri, M. Miftach; Jannah, Devi Miftahul; Isma, Andika; Dewantara, Hajar; Nirmala S., Aprilianti
Journal of Applied Science, Engineering, Technology, and Education Vol. 7 No. 1 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.asci3802

Abstract

The rapid evolution of Artificial Intelligence (AI) has brought significant changes across various sectors, including healthcare, finance, and criminal justice, presenting both remarkable opportunities and complex ethical challenges. As AI becomes increasingly embedded in decision-making processes, concerns about individual rights, social equity, and public trust are growing, especially in high-stakes contexts. These ethical implications underscore the critical need for robust frameworks that emphasize AI transparency, accountability, and fairness to mitigate risks such as bias and ensure responsible usage. Despite the increased focus on ethical AI practices, there remains a considerable gap in understanding how these frameworks impact societal perceptions and behaviors toward AI. This study seeks to address this gap by investigating the effects of ethical AI practices—specifically transparency, accountability, and fairness—on public perceptions and behaviors. The study employs a quantitative approach, using purposive sampling to select a sample of AI-knowledgeable participants and analyzing the data with Partial Least Squares Structural Equation Modeling (PLS-SEM). This methodological approach allows for a detailed exploration of the relationships between ethical AI practices and societal impacts. Additionally, the study examines the mediated pathways through which these ethical practices influence AI’s societal and behavioral impacts, hypothesizing that transparency and accountability foster trust and positive engagement. By developing a framework that aligns ethical AI practices with societal values, this study aims to advance the broader goals of societal trust, public acceptance, and sustainable social integration of AI technologies. These insights contribute to the growing body of knowledge on responsible AI deployment, supporting ethical alignment in diverse AI applications and promoting trustworthiness in AI-driven systems
Moderating Role of Social Norms in the Relationship between Tax Knowledge, Quality of Tax Service, and Tax Compliance among MSMEs Fadhilatunisa, Della; Hamdan, Muhammad Nurfaizy; Isma, Andika; Dewantara, Hajar; Alisyahbana, Andi Naila Quin Azisah
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2024): VOL. 6, NO. 1 (2025): JE3S, MARCH 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i1.7722

Abstract

This study addresses the persistent problem of low tax compliance among informal Micro, Small, and Medium Enterprises (MSMEs), which undermines fiscal stability and hampers economic development. The primary purpose of the research is to examine the direct effects of tax knowledge and the quality of tax service on tax compliance, as well as to assess whether social norms moderate these relationships among informal MSMEs. Employing a quantitative approach with a cross-sectional survey design, data were collected from owners and managers of informal MSMEs using structured questionnaires. The analysis was conducted using structural equation modeling (SEM) to test the hypothesized relationships and moderation effects. The results indicate that both tax knowledge and the quality of tax service have significant positive effects on tax compliance behavior among informal MSMEs. However, the moderating role of social norms was not supported, as social norms did not significantly influence the relationships between tax knowledge, service quality, and compliance. These findings imply that policy interventions to enhance tax compliance in the informal sector should prioritize educational initiatives and improvements in service quality, rather than relying primarily on social or communal influences. Despite offering important insights, this study is limited by its cross-sectional design, geographically constrained sample, and reliance on self-reported data, which may affect the generalizability and causality of the findings. Future research should consider broader samples, longitudinal approaches, and the inclusion of additional contextual or psychological factors to deepen the understanding of tax compliance behavior among informal MSMEs.
Implementing TOGAF for Strategic Sustainability in the Food and Beverage Industry Hajar Dewantara; Nur Astaman Putra; Ilham Abu
Indonesian Journal of Enterprise Architecture Vol. 2 No. 1 (2024): IJEA, August 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v2i1.0242

Abstract

PT. Greenfields Indonesia is a prominent company in the food and beverage industry, specializing in the production and distribution of premium fresh milk products. The company is committed to delivering high-quality dairy offerings, including fresh milk, yogurt, and other dairy derivatives, while adhering to international standards. In alignment with its vision and mission, PT. Greenfields Indonesia actively promotes sustainable agriculture by partnering with local farmers, improving their welfare, and fostering environmentally responsible practices. To enhance its operational efficiency and strategic alignment, PT. Greenfields Indonesia leverages enterprise architecture frameworks, such as TOGAF (The Open Group Architecture Framework). The adoption of TOGAF supports the company in optimizing its business processes, technology integration, and resource allocation to achieve long-term sustainability goals. Furthermore, the company conducts impactful corporate social responsibility programs, focusing on environmental conservation, educational support, and community health initiatives. These efforts underscore PT. Greenfields Indonesia's dedication to creating value for society and the environment while ensuring sustainable business growth.
Enterprise Architecture Implementation for Regional Tax Information Systems Using the Zachman Framework Isma, Andika; Dewantara, Hajar; Salim Diarra
Indonesian Journal of Enterprise Architecture Vol. 2 No. 2 (2025): IJEA, February 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v2i2.0253

Abstract

An effective and efficient information system in managing regional taxes is the key to increasing transparency, efficiency and service to taxpayers. In this context, this study aims to identify relevant perspectives in local tax management and analyze the appropriate use of technology to develop an effective information system. This study uses the Zachman Framework approach. The results show that the use of technologies such as databases, cloud computing, web-based applications, and system integration has the potential to increase efficiency and transparency in local tax management. However, it must be acknowledged that the implementation of this technology also has challenges such as implementation costs and the need for adequate technical expertise. In terms of development prospects, the use of appropriate information and technology systems can improve efficiency, transparency, and service in local tax management. However, further research and development is needed to overcome the challenges and maximize the potential that exists. This research provides valuable insights about the development of local tax information systems and the appropriate use of technology. The implication is increasing the efficiency of local tax management and better service to taxpayers. Overall, this research makes an important contribution to the development of local tax information systems and the use of technology in a wider context.
Digital Literacy, Environment, and E-Commerce Use Toward Digital Entrepreneurial Intentions via Social Media among Generation Z Students Isma, Andika; Hajar Dewantara; Andi Naila Quin Azisah Alisyahbana; Salim Diarra
Quantitative Economics and Management Studies Vol. 6 No. 1 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3853

Abstract

The rapid development of digital technology is reshaping entrepreneurial landscapes, particularly among Generation Z students who are highly engaged with digital platforms. This study investigates the influence of digital literacy, environmental factors, and e-commerce usage on digital entrepreneurial intentions, with social media serving as a mediating variable. A quantitative descriptive-explanatory approach was employed, involving 105 Generation Z student respondents selected through proportional random sampling. The findings reveal that digital literacy, environment, and e-commerce use have a significant impact on digital entrepreneurial intentions, both directly and indirectly through social media. Social media enhances the connection between these factors and entrepreneurial intentions by providing a platform for idea sharing, business promotion, and networking. These insights highlight the importance of integrating digital competencies and social media utilization into entrepreneurship education to cultivate innovative and digitally empowered young entrepreneurs.
How Entrepreneurship Education, Social Media, and Business Capital Shape Gen Z Entrepreneurial Intentions through Income Expectations? Hajar Dewantara; Andi Anggi Kemalasari; Atirah; Matthew Olufemi Adio
Quantitative Economics and Management Studies Vol. 6 No. 1 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3854

Abstract

The advancement of digital technology encourages transformation in various fields. This research aims to analyze the influence of entrepreneurship education, social media, and business capital on the entrepreneurial interest of Generation Z through income expectations as a mediating variable. This study employs a quantitative approach with descriptive and explanatory designs. The sample consists of 106 students from the Universitas Negeri Makassar selected through proportional random sampling techniques. Data collection was conducted using a Likert scale-based questionnaire and analyzed using path analysis with the help of SPSS software. The results indicate that entrepreneurship education, social media, and business capital significantly influence income expectations and the entrepreneurial interest of Generation Z. Directly, business capital has the greatest impact on entrepreneurial interest. Furthermore, income expectations prove to be a significant mediating variable that strengthens the relationship between entrepreneurship education, social media, and business capital on entrepreneurial interest. This study emphasizes the importance of practice-based entrepreneurship education, optimal utilization of social media, and adequate access to business capital to encourage Generation Z to become entrepreneurs. Income expectations play a key role in motivating students to start and develop businesses.
Unlocking Tax Compliance Intention MSMEs: Exploring the Roles of Tax Moral, Incentives, and Trust in Government Fadhilatunisa, Della; Hajar Dewantara; Andika Isma; Masdar Ryketeng; Muhammad Nurfaizy Hamdan
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3873

Abstract

This study addresses the persistent challenge of low tax compliance among Micro, Small, and Medium Enterprises (MSMEs), a sector that plays a vital role in economic growth and state revenue generation. Despite their strategic significance, MSMEs often demonstrate inadequate compliance with tax regulations due to a range of psychological, institutional, and financial factors. The objective of this research is to examine the influence of tax moral, tax incentives, and trust in government on the tax compliance intentions of MSME actors. Employing a quantitative research approach with a cross-sectional survey design, the study targeted MSME owners and managers in Makassar as its population. Respondents were selected through stratified random sampling to ensure representation across different business sizes and sectors. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that tax moral, tax incentives, and trust in government each have a significant positive effect on MSMEs’ tax compliance intentions, with tax moral emerging as the most influential factor. These results highlight the necessity for integrated policies that strengthen ethical tax awareness, optimize incentive programs, and improve public trust in government institutions. The study’s implications suggest that such multidimensional strategies are essential for enhancing voluntary tax compliance. However, the research is limited by its focus on a specific regional context and cross-sectional design, indicating the need for broader and longitudinal investigations in future studies.
Co-Authors Adam Ramadhan Adio, Matthew Olufemi Agus Halid Agus Syam Agus Syam Agusnaya, Nurrahmah Ahmad Nouruzzamand Akmar Akilah Kautsar Al Maududi Bahmar Algi Fahrizal Alisyahbana, Andi Naila Quin Azisah Alya Olivia Amraeni, Amraeni Andi Anggi Kemalasari Andi Naila Quin Azisah Aliasyahbana Andi Reski Nurhikmah Andika Isma Andri, Dian Puspita Sari Arsad Bahri Asmayanti Asmayanti Atirah Awal Syahrul Alimin Awal Syahrul Alimin Azis, Fajriani Basri Bado Basri Bado, Basri Della Fadhilatunisa Deny Romadhon Badaring Dewi Pratiwi Azis Dian Arishandy Imansyah Dian Arishandy Imansyah Diarra Salim Diarra, Salim Dini Nurpratiwi Elma Nurjannah Elma Nurjannah Erwin Fachry Abda El Rahman Fajar Bahari Fajar Bahari Fajriani Azis Hafid Sumarwadji Halim, Nur Halim, Nur Halim Hamdan, Muhammad Nurfaizy Hasisa Haruna Hasyim, Sitti Hajerah Hersiyati Palayukan Hijri Andini Hijri Andini I Ketut Budarma Ibrani, Juan Veron ilham abu Ilma Wulansari Hasdiansa Imansyah, Dian Arishandy Inanna, Inanna Isma, A Israwati Hamsar Israwati Hamsar Jabaluddin Hamid Jannah, Devi Miftahul Jatmiko Wahyu Nugroho Joshua Juan Veron Ibrani Juan Veron Ibrani Kemalasari, Andi Anggi M. Miftach Fakhri M.Raul Fajr Gibran Airos Mahmuddin Mahmuddin Marhawati Masna, Ummul Khaeri Mas’ud, Mas’ud Matthew Olufemi Adio Miftahul Andriani Miftahul Andriani Muflih, Betania Kertika Muh Fikri Ainul Yakin Muh Getri Putra Hasta Muh Getri Putra Hasta Muh. Abdi Imam Muh. Fiqriansyah Wahab Muh. Galang Nusantara Muh.Dzaky Aziziyah Hernawan Muhammad Akbar Muhammad Alief Nur Hidayah Rani Muhammad Jufri Muhammad Jufri Muhammad Jufri Muhammad Nurfaizy Hamdan Muhammad Rakib Muhammad Rakib Muhammad Rakib Mujahidin Murfa, Agus Noor Mushaf, Mushaf Mutmainnah Ni Gst Nym Suci Murni Nirmala S., Aprilianti Nur Afrilia Afrizah Nur Afrilia Afrizah Nur Arisah Nur Armika Amir Nur Astaman Putra Nur Halim Nur Rahmi Nurhayani nurhayani Nurul Azizah NURUL AZIZAH Nurul Husna Nurul Husna Offiler Pebrian Offiler Pebrian Pahrul, Pahrul Putri Nirmala Putri Nirmala Raharimalala, Soussou Ryketeng, Masdar Salim Diarra Saparuddin Saparuddin saputra, aan Sarmila Sarmila Sitti Hasbiah Soussou Raharimalala Sudarmi Sudarmi Sulfan Ardiansyah Sulfan Ardiansyah Syam, Agus Syukur, Pramudya Asoka Tahir, Sumiati Thariq Al Ayyubi Thariq Al Ayyubi Windasari, Wiwin Riski Yuliani Yuliani