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INDONESIA
Journal of Economic Education and Entrepreneurship Studies
Published by Universitas Negeri Makassar
ISSN : 27223744     EISSN : 27760278     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic Education and Entrepreneurship Studies is a scientific publication that publishes scientific articles of research, study and development in the field of economic education and entrepreneurship education. This scientific journal contains research articles related to the study of education, economics, and entrepreneurship. The scope of the field of study is as follows: - Economics Education - Entrepreneurship Education - Development of learning materials, teaching models, and learning media - Economics learning strategies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 154 Documents
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Study on the Impact of Agroforestry Intercropping Activities on Increasing Farmers' Income through the Social Forestry Program Setyarti, Eryana; Pudjowati, Juliani; Nitawati, Elly Yuniar
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025): VOL. 6, NO. 2 (2025): JE3S, JUNE 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.v6i2.8835

Abstract

Research in the KPH Malang reforestation park contract area aims to determine the level of dependence of farmers on forest resources and the role of Perum Perhutani in increasing farmers' income with the Agroforestry Tumpangsari system forestry program. This research requires empirical data that explains the effect of implementing intensification on productivity, income levels and efficiency of farmers participating in social forestry programs. The research results show that the influencing variables are capital, production results, and the number of program participants. Apart from that, there is a difference between the income of program participant farmers and non-program participant farmers. The government's efforts to conserve forests and carry out reforestation can be carried out well with cooperation between Perhutani and program participant farmers.
Digital-Based Informal Entrepreneurship Education: Transforming Social Media into a Business Learning Space Nurhayani, Nurhayani; Isma, Andika; Windarsari, Wiwin Riski; Alisyahbana, Andi Naila Quin Azisah; Muflih, Betania Kartika
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025): VOL. 6, NO. 2 (2025): JE3S, JUNE 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.v6i2.9587

Abstract

The development of digital technology has driven transformations in various aspects of life, including entrepreneurship education. This study examines how social media can be utilized as an informal learning space to support digital-based entrepreneurship education without being limited by space and time. Using a qualitative approach and literature review, this article explores the role of platforms such as Instagram, TikTok, and YouTube in disseminating entrepreneurial knowledge, building business communities, and creating flexible and accessible learning ecosystems. The results show that social media is not only a means of business promotion but also plays a role as an interactive and inspiring educational medium. The use of experience-based content, tutorials, and entrepreneurial success stories is a key strategy in educating audiences, both informally and formally. This article recommends optimizing the use of social media by educators, MSMEs, and entrepreneurial communities to expand access to relevant and contextual business learning in the digital era.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Sari, Nur Rahmah; Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.9400

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness (amanah), and spiritual awareness. Islamic values such as honesty, steadfastness (getteng), and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
Combined Assurance Strategy in Sharia Audit for Detecting Hifz al-Mal Violations in Islamic Financing Umar, St Hafsah
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.10458

Abstract

The growth trajectory of Indonesia’s Islamic banking sector continues to reflect a positive trend; however, the industry remains confronted with critical challenges related to sharia non-compliance, particularly within financing instruments such as murābaḥah, muḍārabah, mushārakah, and ijārah. Various forms of non-compliance have emerged at both administrative and substantive levels, indicating potential violations of the ḥifẓ al-māl principle within the framework of maqāṣid al-sharīʿah. This study aims to explore and conceptualize an effective sharia audit strategy to detect such irregularities by proposing a four-pillar auditing model that integrates: (1) fatwa- and PSAK-based checklist mechanisms, (2) a combined assurance approach between the Sharia Supervisory Board and internal audit units, (3) strengthened professional competence and auditor scepticism, and (4) risk-based audit mapping. Employing a descriptive qualitative design through systematic library research, the study synthesizes primary regulatory texts and recent empirical scholarship using thematic classification and content analysis. The findings indicate that sharia auditing practices which remain focused on administrative compliance are insufficient for identifying substantive deviations. Consequently, a risk-oriented, collaborative, and maqāṣid-driven audit framework is required to ensure the protection and preservation of transactional value. This research contributes to the development of an operational and value-based sharia audit model that can support internal policy implementation within Islamic financial institutions and serve as an academic foundation for enhancing national sharia auditing standards.
Understanding Achievement Motivation Among Scholarship Recipients in Higher Education Wulandari, Dela; Riyo Riyadi; Ratna Fitri Astuti; Sudarman
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.8514

Abstract

This study explores the dynamics of achievement motivation among scholarship recipients in a higher education context. Although scholarships are generally expected to enhance academic motivation and support students’ needs, many recipients perceive that financial assistance alone does not directly strengthen their motivation to achieve. Using a qualitative descriptive design, data were collected through in-depth interviews with five scholarship beneficiaries. The data were analyzed using a systematic process of reduction, presentation, and conclusion drawing. The findings reveal that, in terms of choice, scholarships function not only as financial support but also as catalysts that strengthen students’ motivation, sense of responsibility, and academic focus. Persistence is shaped by internal factors such as personal aspirations, family values, and responsibility, as well as external factors including financial stability, routine mentoring, and performance expectations. In the dimension of effort, scholarship recipients demonstrate structured learning strategies, consistent study habits, and increased engagement in academic improvement activities. Overall, the study highlights that scholarships play a multidimensional role—extending beyond financial assistance—by fostering responsibility, perseverance, and disciplined learning behavior. These insights contribute to a deeper understanding of motivational mechanisms among students receiving financial aid and underline the importance of integrated academic and mentoring support within scholarship programs.
Household Financial Literacy Among Oil Palm Farming Families: A Qualitative Descriptive Analysis Ashari, Ayu; Reza, Reza; Haidar, Kadori; Sutrisno
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.8606

Abstract

This study examines household financial literacy among women in oil palm farming families, a sector known for its economic volatility due to fluctuating commodity prices and limited access to financial information. Using a qualitative descriptive approach, data were collected through in-depth interviews and direct observations with women responsible for managing household finances in oil palm smallholder environments. The data were analyzed through stages of reduction, presentation, and conclusion drawing. The findings reveal that household financial literacy among these women is generally adequate, particularly in understanding income sources, essential expenditures, and the importance of prioritizing needs over wants. Respondents demonstrated the ability to manage income through budgeting decisions and to handle debt responsibly by ensuring timely repayment. However, financial challenges remain, especially due to the absence of systematic financial recordkeeping and limited long-term budgeting practices. These limitations often lead to difficulties in managing household finances during periods of price fluctuation or reduced harvest yields. The study emphasizes the need for strengthened financial education programs to support better planning, recording, and resilience in agricultural household economies.
Performance and Feasibility Analysis of a Micro-Enterprise Laundry Business Sutarmo, Abdur Rahman; Sutrisno, Sutrisno; Riyadi, Riyo; Ruspian, Ruspian
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.8720

Abstract

This study analyzes the performance and financial feasibility of a micro-enterprise laundry business operating in the service sector. Using a descriptive quantitative approach, primary data were collected through structured interviews with the business owner and employees to capture detailed information on operational and financial conditions. Financial performance was evaluated by analyzing revenue, operating costs, net income, and the Benefit Cost ratio as an indicator of business feasibility. The results indicate that the laundry enterprise achieved an average Benefit Cost ratio of 2.02 during the observation period, demonstrating strong financial feasibility and efficient resource utilization. This finding suggests that the business is capable of generating returns that significantly exceed its operational costs. Furthermore, the analysis reveals that effective cost control, accurate financial recordkeeping, and stable service demand play a crucial role in sustaining profitability. The study highlights that micro-enterprise laundry businesses have considerable potential for long-term sustainability when supported by sound financial management practices. Strengthening systematic cost monitoring, improving financial planning, and maintaining service quality are recommended to enhance operational efficiency and ensure continuous business growth. The findings provide practical insights for micro-entrepreneurs and policymakers seeking to support the development and resilience of small-scale service businesses.
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Fadhilatunisa, Della; Fakhri, M. Miftach; Nirmalasari, Aprilianti; Awalia, Andi Dio Nurul; Soeharto, Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.9399

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023 Jannah, Raodahtul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.9408

Abstract

This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.
How Employee Creativity and Motivation Shape Organizational Innovation? A Quantitative Study in Human Resource Management Suwaji, Rifki; Anut, Anastasia; Jaisa, Maria Melania; Hadit, Philipus; Annasyah, Eric
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 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.v6i3.9993

Abstract

Organizational innovation has become a critical determinant of competitiveness in modern manufacturing firms, particularly in the era of digital transformation and dynamic market pressure. This study examines the influence of employee creativity and motivation on organizational innovation within the broader framework of human resource management. Using a quantitative associative approach, data were collected from 85 employees selected through proportionate stratified random sampling from a workforce of 500 employees in a large-scale manufacturing company. Survey responses were measured using a Likert-scale instrument, and multiple linear regression analysis was performed using SPSS version 26. The empirical results show that employee creativity significantly predicts organizational innovation (β = 0.465, p < 0.001), indicating that creative employees tend to generate novel ideas and contribute to innovation-driven practices. Motivation also demonstrates a significant positive effect (β = 0.389, p < 0.001), suggesting that motivated employees are more engaged in innovative behavior and improvement initiatives. Together, creativity and motivation account for 68.2% of the variance in organizational innovation (R² = 0.682), confirming their synergistic role as key drivers of innovation capability. The study highlights important implications for human resource management, emphasizing the need for strategic policies that nurture creativity, strengthen intrinsic motivation, and reward innovative contributions to sustain organizational competitiveness.

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