cover
Contact Name
Khaeruman
Contact Email
khaeruman@esc-id.org
Phone
+6281287832889
Journal Mail Official
ije3@esc-id.org
Editorial Address
Jl. Raya Ciruas Petir, Komplek Puri Citra Blok B2 No. 34 Kelurahan Pipitan Kecamatan Walantaka Kota Serang - Banten 42183
Location
Kota serang,
Banten
INDONESIA
International Journal of Economy, Education and Entrepreneurship (IJE3)
ISSN : 27980138     EISSN : 2798012X     DOI : https://doi.org/10.53067/ije3
Core Subject : Economy, Education,
International Journal of Economy, Education and Entrepreneurship (IJE3) is a peer-refereed open-access international journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy and Education. Starting from 2021, IJE3 would be published Three times in a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of one International Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal. IJE3 is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold the field of Economy, Education and entrepreneurship. IJE3 on Economy focuses on a broad range of topics covering economics, banking, payment systems, financial stability, financial markets, and economic growth (including policy coordination) that are of regional and World relevance. on Education, IJE3 Focuses of topics Teaching and learning, Curriculum, Pedagogy, Reading, comprehension, Philosophies of education, Vocational education, Higher education, Educational psychology, Bilingualism, Special education, Institutional management and performance, Child development, Multicultural studies, Social theory, Educational approaches. on Entrepreneurship Focuses of topics intrapreneurship, managership, organisational behaviour, leadership, motivation, training and ethical/ moral notions guiding entrepreneurial behaviour.
Articles 410 Documents
THE IMPACT OF BUDGET EFFICIENCY, ACCOUNTABILITY, AND FINANCIAL TRANSPARENCY ON THE EFFECTIVENESS OF PUBLIC ACTIVITY IMPLEMENTATION: EVIDENCE FROM THE KELILING DANAU DISTRICT OFFICE, KERINCI REGENCY Novita Nova; Laynita Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.458

Abstract

This study aims to analyze the effect of budget efficiency, accountability, and financial transparency on the effectiveness of activity implementation at the Keliling Danau District Office, Kerinci Regency. This research employs a quantitative approach using survey methods through questionnaires distributed to respondents. The results indicate that partially, budget efficiency and accountability do not have a significant effect on the effectiveness of activity implementation, while financial transparency has a positive and significant effect. Simultaneously, budget efficiency, accountability, and financial transparency significantly influence the effectiveness of activity implementation, with a contribution of 93.9%. These findings highlight that financial transparency plays a dominant role in improving the effectiveness of public sector activities.
THE EFFECT OF GREEN LEADERSHIP, ENVIRONMENTAL AWARENESS, AND WORK ETHICS ON SUSTAINABLE WORK BEHAVIOR: EVIDENCE FROM THE EDUCATION OFFICE OF KERINCI REGENCY Ice Sastriawati; Laynita Sari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.459

Abstract

This study aims to analyze the effect of green leadership, environmental awareness, and work ethics on sustainable work behavior among employees of the Education Office of Kerinci Regency. This research employs a quantitative approach using a survey method. The population consists of all employees, with a total sample of 47 respondents using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of statistical software. The results show that green leadership, environmental awareness, and work ethics have a positive and significant effect on sustainable work behavior, both partially and simultaneously. Work ethics is identified as the most dominant variable. The coefficient of determination (R²) is 0.569, indicating that 56.9% of sustainable work behavior is explained by the independent variables, while 43.1% is influenced by other factors. These findings highlight the importance of leadership, awareness, and ethical values in promoting sustainable behavior in public organizations.
EXPLORATION OF GLOBAL LEADERSHIP IN BUILDING EMPLOYEE ENGAGEMENT IN MULTINATIONAL COMPANIES IN BEKASI CITY Sumarsid Sumarsid
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.461

Abstract

This study aims to explore the role of global leadership and organizational culture in building employee engagement in multinational companies in Bekasi City. The approach used was qualitative with exploratory descriptive methods. Data were collected through in-depth interviews, observations, and documentation, then analyzed using NVivo software to identify key themes. The results showed that adaptive, communicative, and participatory global leadership can increase employee trust and engagement. In addition, an inclusive, collaboration-oriented organizational culture that upholds the value of integrity has proven to be an important factor in creating a conducive work environment. This study also found a synergy between global leadership and organizational culture in strengthening employee engagement, both emotionally, cognitively, and behaviorally. However, there are still challenges in implementation that are not evenly distributed across all levels of the organization. Therefore, companies need to develop an integrated strategy by strengthening cross-cultural leadership and internalizing organizational values. This study provides theoretical and practical contributions to the development of human resource management in multinational companies.
RECONSTRUCTION OF FARAID LEARNING THROUGH INTERACTIVE EDUCATIONAL GAMES: AN EXPERIMENTAL STUDY ON ISLAMIC HIGHER EDUCATION INSTITUTIONS (PTKI) Saefudin Zuhri; Sholeh Hidayat; Fadlullah Fadlullah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.462

Abstract

Theoretical and memorization-based approaches still dominate Faraid Science instruction at PTKI, so students struggle to relate concepts to mathematical and contextual inheritance calculation practices. This research aims to describe learning conditions and teaching material needs, develop teaching materials for Faraid HIWAR Science based on interactive educational games, and analyze their feasibility, practicality, attractiveness, effectiveness, and implications in learning. This research uses the Research and Development (R&D) method with the Dick and Carey model, which is carried out through ten systematic stages, ranging from goal identification to summative evaluation. Data were obtained through observation across several universities, validity tests conducted by three experts, questionnaires administered to lecturers and students, and effectiveness tests using independent-samples t-tests and N-gain analysis. The study’s results showed that the developed teaching materials were deemed highly feasible, with an average validity of 92%. Practicality obtained an average of 88.25%, while attractiveness reached 90.7%. The effectiveness test showed a significant difference between the experimental and control classes (0.024 < 0.05), with the experimental class’s N-gain score of 86.71 (effective) and the control class’s 21.87 (ineffective). Faraid Science teaching materials based on interactive educational games are declared valid, practical, interesting, and effective, and relevant to the learning needs of Faraid Science at PTKI. Its use has positive implications for improving understanding, calculation skills in inheritance, and student motivation for learning.
THE CONTRIBUTION OF WORK MOTIVATION AND DISCIPLINE TOWARDS WORKFORCE PERFORMANCE AT PT. SARIMELATI KENCANA Tbk. Ela Hardiantini; Angga Juanda; Nuru Kalumidya Erponis
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.463

Abstract

This study aims to determine the contribution of motivation and work discipline to employee performance at PT. Sarimelati Kencana Tbk. This study uses a quantitative method with an associative descriptive approach. The study population was 355 employees, while the study sample was 75 respondents determined using the Slovin formula. Data collection techniques were carried out through questionnaires, while data analysis techniques used validity tests, reliability tests, classical assumption tests, simple linear regression, multiple linear regression, correlation coefficients, determination coefficients, partial t tests, and simultaneous F tests. The results showed that motivation had a positive and significant effect on employee performance, indicated by the regression equation Y = 15.095 + 0.672X1, a correlation value of 0.776, a determination coefficient of 60.3%, and a calculated t value of 10.522 greater than the t table of 1.993 with a significance of 0.000. Work discipline has a positive and significant effect on employee performance, shown through the regression equation Y = 6.438 + 0.825X2, a correlation value of 0.901, a coefficient of determination of 81.2%, and a calculated t value of 17.780 greater than the t table of 1.993 with a significance of 0.000. Simultaneously, motivation and work discipline have a positive and significant effect on employee performance, shown through the regression equation Y = 5.708 + 0.203X1 + 0.664X2, a correlation value of 0.915, a coefficient of determination of 83.7%, and a calculated F value of 184.756 greater than the F table of 3.12 with a significance of 0.000. These findings indicate that improving employee performance can be done through strengthening motivational factors and implementing work discipline consistently.
THE RELATIONSHIP OF CAREER MOTIVATION, PERCEIVED EDUCATIONAL COST BURDEN, AND STUDY DURATION WITH ACCOUNTING STUDENTS’ INTEREST IN PARTICIPATING IN PPAk Resti Nur Insani; Yuli Novitasari; Miri Ardiansyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.464

Abstract

This study was motivated by the low interest of accounting students in participating in the Accounting Professional Education Program (PPAk), despite the program’s important role in developing professional accountants. This study aimed to analyze the influence of career motivation, perceived educational cost burden, and study duration on accounting students’ interest in enrolling in the PPAk program. This study employed a quantitative approach. The population consisted of 40 students from the Accounting Study Program at Universitas Sains Indonesia, cohorts 2021-2022, and a saturated sampling technique was applied. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 27. The results indicated that career motivation and study duration had a positive and significant effect on students’ interest in enrolling in PPAk, while perceived educational cost burden had a negative and significant effect. Simultaneously, career motivation, perceived educational cost burden, and study duration significantly influenced accounting students’ interest in participating in PPAk. These findings suggest that increasing students’ career motivation, managing study duration effectively, and implementing more affordable educational cost policies may enhance students’ interest in pursuing accounting professional education.
THE INFLUENCE OF JOB MARKET CONSIDERATIONS, CAREER PATH, FINANCIAL REWARDS, AND MOTIVATION ON ACCOUNTING STUDENTS’ CAREER CHOICE AS PUBLIC ACCOUNTANTS Resta Nur Imani; Yuli Novitasari; Zahra Malinda Putri
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.465

Abstract

Despite the increasing demand for public accountants, the interest of accounting students in pursuing careers in this profession remains relatively low. This condition indicates that various factors may influence students’ career decisions in the accounting profession. This study aims to analyze the influence of job market considerations, career path, financial rewards, and motivation on accounting students’ career choice as public accountants. This study employed a quantitative approach using a saturated sampling technique, involving 40 students from the Accounting Study Program at Universitas Sains Indonesia from the 2021-2022 cohorts as respondents. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results showed that partially, career path, financial rewards, and motivation showed positive but insignificant effects on students’ career choice as public accountants. However, simultaneously, job market considerations, career path, financial rewards, and motivation significantly influenced accounting students’ career choice as public accountants, with a coefficient of determination of 87.7%. These findings highlight the importance of providing comprehensive job market information and strengthening career education strategies by higher education institutions and professional organizations to enhance students’ interest in the public accounting profession.
UNLOCKING FINANCIAL PERFORMANCE: A SIMULTANEOUS EQUATION ANALYSIS OF INDONESIA'S TOP 10 ISLAMIC BANKS Mamay Komarudin
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.466

Abstract

Purpose This investigation explores how various factors simultaneously shape financial outcomes in Indonesia's ten largest Islamic banking institutions through block-recursive simultaneous equation modeling, specifically tackling endogeneity complications embedded within performance measurement systems. Design/methodology/approach Drawing on quarterly panel observations spanning 2020-2024 from Indonesia's ten largest Islamic banks, we implement Three-Stage Least Squares estimation techniques to examine three interrelated subsystems: earnings performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality indicated by NPF. Our simultaneous framework reveals reciprocal linkages and feedback mechanisms operating among these endogenous constructs. Findings Empirical estimation uncovers substantial simultaneous linkages connecting performance dimensions. Cost inefficiency undermines profitability (β₁ = -0.0847, p<0.01), while portfolio deterioration exerts negative consequences on earnings (β₂ = -0.2341, p<0.01). Reciprocal influences demonstrate that enhanced profitability drives cost efficiency gains (α₁ = -0.3156, p<0.01) and strengthens portfolio quality (γ₁ = -0.1823, p<0.05). Institutional scale and capital strength function as pivotal performance drivers, whereas macroeconomic forces exhibit differential impacts across analytical blocks. Research limitations/implications Our investigation concentrates on ten leading institutions, potentially constraining applicability to smaller market participants. Subsequent investigations might incorporate nonlinear specifications and expanded risk measurement frameworks. Practical implications Evidence suggests Islamic banking institutions must emphasize cost efficiency enhancement to establish sustainable earnings trajectories. Supervisory authorities need to recognize interconnected performance dynamics when constructing prudential oversight mechanisms for Islamic financial institutions. Originality/value This work enriches Islamic banking scholarship by deploying simultaneous equation techniques to capture intricate interdependencies infrequently examined in prior investigations, yielding thorough perspectives on Indonesian Islamic banking operational dynamics.
LEVERAGE AND FIRM SIZE ON FIRM VALUE IN LQ45 COMPANIES Laynita Sari; Fuji Rahayu Ningtia; Dewi Zulvia; Mike Kusuma Dewi
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.467

Abstract

This study aims to analyze the effect of leverage and firm size on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Firm value in this study is measured using Price to Book Value (PBV). This research uses a quantitative approach with secondary data obtained from the annual financial statements of LQ45 companies published on the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 27 companies with a total of 108 observation data. Data analysis was conducted using panel data regression analysis with the assistance of EViews software. The results indicate that leverage has a positive but insignificant effect on firm value, while firm size has a negative and significant effect on firm value. These findings indicate that the use of debt has not been able to significantly increase investor confidence in company performance, while larger company size tends to reduce firm value due to inefficiency and increasing operational complexity.
THE ROLE OF HUMAN RESOURCE MANAGEMENT (HRIS) INTEGRATION AND HR SYSTEM DIGITALIZATION IN IMPROVING THE QUALITY OF EMPLOYEE TRAINING AND DEVELOPMENT La Saudin; Adrian Polim
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.468

Abstract

This study aims to analyze the role of Human Resource Information System (HRIS) integration and HR system digitalization in improving the quality of employee training and development at the Batui and Luwuk Selatan District Offices, Banggai Regency. The approach used was qualitative with data collection techniques through in-depth interviews, observation, and documentation. Data analysis was conducted using NVivo to identify key themes related to HRIS implementation, HR digitalization, and the quality of employee training. The results show that HRIS implementation is still limited to basic administrative functions and has not been optimally integrated into the HR decision-making system. HR digitalization is still in its early stages with limited digital literacy among civil servants and uneven distribution of supporting infrastructure. The quality of employee training is not fully based on competency needs analysis, making it less effective in improving employee performance. This study concludes that HRIS integration and HR digitalization play an important role in improving the effectiveness of employee training and development, but still face various challenges in its implementation. System strengthening, increasing digital competence of civil servants, and optimizing the use of HR data are needed to support more effective decision-making within the sub-district government environment