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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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Determinants of Tax Compliance Intention on Pre-Service Tax Payer with Extended Theory of Planned Behavior Della Fadhilatunisa; Shera Afidatunisa; Rosidah; M. Miftach Fakhri
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3281

Abstract

This study investigates the determinants of tax compliance intention among pre-service taxpayers using an extended Theory of Planned Behavior (TPB) framework. Integrating attitudes towards tax compliance (ATC), subjective norms (SN), and perceived ease with tax laws (PETX) enhances the traditional TPB model's predictive power. Data collected via a survey of pre-service taxpayers and analyzed with structural equation modeling (SEM) reveal that ATC significantly enhances tax awareness (TA) with a path coefficient of 0.397 (p < 0.001), while SN and PETX also positively affect TA with path coefficients of 0.293 (p < 0.001) and 0.195 (p < 0.001), respectively. ATC and PETX show significant direct effects on tax compliance behavior (TCB), with total effects of 0.399 (p < 0.001) and 0.403 (p < 0.001). Although SN does not directly affect TCB, its indirect effect through TA (0.082, p < 0.05) is significant. TA significantly impacts tax compliance (TC) with a path coefficient of 0.277 (p < 0.001). These results suggest that enhancing positive attitudes towards tax compliance, leveraging social norms, and simplifying tax laws are crucial for increasing tax awareness and compliance among pre-service taxpayers. The study offers valuable insights for policymakers and tax authorities to develop effective educational and regulatory strategies aimed at fostering voluntary tax compliance, contributing to the literature by validating the extended TPB model and emphasizing early intervention in tax education.
Enhancing Educational Strategies for Sustainable Tourism in the Geopark Area: A Case Study Geopark Maros Pangkep Andi Muhammad Yusuf Randy; Haryadi Darmawan; Sutanto Leo
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
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.v5i1.3323

Abstract

Tourist destinations in ecologically sensitive areas face significant challenges in balancing visitor management with conservation efforts. The Rammang-Rammang Karst Area in Maros District, part of the proposed UNESCO Global Geopark Maros-Pangkep, exemplifies these challenges. This study investigates current visitor management strategies in Rammang-Rammang, focusing on physical, regulatory, economic, and educational approaches. Methodologically, the research employs a qualitative descriptive analysis through a case study approach. Data collection includes on-site observations, interviews with key stakeholders such as local tourism authorities, Geopark management, community-based tourism groups, and tour guides, supplemented by document analysis. Triangulation of data ensures reliability and validity. Key findings highlight the effectiveness of existing strategies in managing visitor impacts on both the environment and local culture. Challenges identified include inadequate infrastructure and inconsistent enforcement of regulations. Educational initiatives show promise in raising visitor awareness but require enhancement. The study concludes by recommending integrated strategies that strengthen regulatory frameworks, improve infrastructure, and enhance visitor education to achieve sustainable tourism practices in Rammang-Rammang. This research contributes insights applicable to similar karst landscapes globally, emphasizing the need for tailored approaches that harmonize conservation goals with socio-economic benefits. By addressing these challenges comprehensively, this study aims to support the long-term sustainability and resilience of ecotourism in Rammang-Rammang and comparable geological formations worldwide.
Enhancing Hotel Room Bookings through Instagram Marketing Riza Zalzabilah Hadi Syahputri; Muhammad Arfin Muhammad Salim; Islahuddin
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3324

Abstract

Tourism is a vital sector globally, encompassing travel, leisure, and associated industries that significantly bolster economies, especially in developed nations. Indonesia's tourism potential holds promise for economic growth through increased visitor numbers and new destination developments. The hotel industry, a cornerstone of global tourism, adapts to technological advancements and shifting consumer behaviors to maintain competitiveness. This study investigates the efficacy of Instagram as a digital marketing tool in enhancing hotel room bookings, focusing on Whiz Prime Hotel Sudirman Makassar. Methods included direct observation, engagement analysis, and stakeholder interviews. The findings underscore Instagram's pivotal role in showcasing hotel amenities, promotions, and exclusive offers to a global audience, thereby fostering direct engagement and influencing booking decisions. Effective strategies and challenges in leveraging Instagram were identified, highlighting the importance of innovative content, real-time responsiveness, and adaptation to digital trends. Despite challenges such as market saturation and evolving consumer preferences, proactive measures like enhancing content quality and collaborating with influencers can amplify Instagram's impact on room sales. Recommendations include continuous staff training, strategic partnerships, and analytics utilization to optimize marketing efforts and sustain growth in the competitive digital tourism landscape. This study contributes insights into leveraging Instagram for hotel marketing, emphasizing its role in driving profitability and enhancing brand visibility within the dynamic hospitality sector.
Optimalisasi Pelayanan Travel Perjalanan Wisata Melalui Platform Digital Gaido Mobile Syarifah Gustiawati Mukri; Mochammad Hafidz Al-Ghufron; Rafid Haidar Mahdi; Ratu Syakira Demi Nailimuna
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3396

Abstract

Perjalanan wisata merupakan kegiatan pemanfaatan sumber daya alam yang dapat menguntungkan masyarakat. Saat ini zaman sudah memasuki era digital. Segala sesuatu berkaitan dengan teknologi dan internet. Salah satunya adalah dalam kegiatan bisnis. Para pengusaha harus bisa beradaptasi dengan perkembangan zaman yang semakin maju. Penelitian ini bertujuan untuk mengetahui opimalisasi yang dilakukan oleh pengusaha agen perjalanan wisata di era digital. Penelitian ini merupakan penelitian kualitatif. Data yang diperoleh berasal dari interaksi langsung oleh peneliti dan studi pustaka. Subjek penelitian yaitu pihak gaido tour and travel. Hasil dari penelitian ini adalah optimalisasi pelayanan travel perjalanan wisata yang dilakukan oleh pihak gaido tour and travel melalui platform digital “Gaido Mobile” dalam memperkenalkan produk, memasarkan produk, dan lain-lain.
Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan Pada PT. Bank Neo Commerce TBK Rustan DM; Andi Gunawan
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3397

Abstract

Dari hasil analisis laporan keuangan PT. Bank Neo Commerce, Tbk selama periode 2019-2023, dapat disimpulkan bahwa bank ini menunjukkan kinerja keuangan yang stabil dan sehat. Rasio likuiditas (Current Ratio) rata-rata sebesar 1.50 menandakan kemampuan bank yang baik dalam memenuhi kewajiban jangka pendeknya. Rasio solvabilitas (Debt to Equity Ratio) dengan rata-rata 1.05 menunjukkan struktur modal yang moderat dan penggunaan utang yang terkendali. Efisiensi operasional yang diukur dengan rasio aktivitas (Total Asset Turnover) sebesar 0.50 dan profitabilitas yang diukur dengan Return on Assets (ROA) sebesar 4% mengindikasikan bahwa bank berhasil mengelola asetnya dengan baik untuk menghasilkan laba.Tren keuangan BNC menunjukkan stabilitas dengan variasi yang minimal pada semua rasio utama, menandakan manajemen yang efektif dan kebijakan keuangan yang konsisten. Dibandingkan dengan rata-rata industri, kinerja BNC menunjukkan posisi kompetitif yang kuat, meskipun terdapat ruang untuk peningkatan efisiensi operasional dan profitabilitas. Penelitian ini memberikan dasar yang kuat bagi manajemen BNC untuk mempertahankan strategi keuangan yang ada sambil mengevaluasi peluang untuk peningkatan kinerja di masa depan
Dampak Pariwisata Terhadap Pertumbuhan Ekonomi Daerah Marginal di Indonesia Ramdhan Kurniawan; Faridah Iriani; Minrohayati
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3499

Abstract

Penelitian ini menganalisis dampak pariwisata terhadap pertumbuhan ekonomi di daerah-daerah marginal di Indonesia, dengan fokus pada Sumba Barat Daya, Mentawai, dan Wakatobi. Menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen. Hasil penelitian menunjukkan bahwa daerah-daerah ini memiliki potensi pariwisata yang besar, namun menghadapi berbagai tantangan seperti keterbatasan infrastruktur, aksesibilitas, dan promosi. Skor indikator menunjukkan bahwa Sumba Barat Daya dan Mentawai memiliki infrastruktur dan aksesibilitas yang lebih rendah dibandingkan Wakatobi. Promosi yang kurang optimal juga menjadi hambatan utama. Pendapatan per kapita dan indeks pembangunan manusia di Wakatobi lebih tinggi, menunjukkan bahwa pariwisata dapat meningkatkan kesejahteraan masyarakat. Partisipasi aktif masyarakat lokal dan kolaborasi antara pemerintah, swasta, dan masyarakat diperlukan untuk pengembangan pariwisata yang berkelanjutan dan inklusif. Penelitian ini memberikan rekomendasi kebijakan untuk meningkatkan infrastruktur, aksesibilitas, promosi, dan keterlibatan masyarakat lokal dalam pengembangan pariwisata di daerah-daerah marginal. Hasil penelitian ini diharapkan dapat menjadi panduan bagi pembuat kebijakan dalam merumuskan strategi pengembangan pariwisata yang efektif
Digital Tranformation and Impact on Organizational Change and Performance Titis Sri Wulan; Putri Ayu Permata Devi; Deti Kurniati; Reni
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
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.v5i1.3551

Abstract

Digital transformation has become a key element in improving organisational performance and competitiveness. This research evaluates the impact of digital transformation on changes in organisational structure, culture, and performance through literature review and case study analysis. The results show that digital transformation drives significant changes in organisational structure, making it more flexible and collaborative. In addition, a culture that supports innovation and experimentation is shown to improve technological adaptation. Case studies from General Electric and Starbucks show that the implementation of digital technology can improve operational efficiency, productivity, and customer satisfaction. However, challenges such as resistance to change and lack of digital skills must be overcome. Solutions offered include intensive training, a phased approach to technology implementation, and investment in adequate infrastructure. As such, this research provides practical guidance for organisations that want to succeed in digital transformation and optimise their performance.
Teknologi Blockchain dalam Transformasi Keuangan dan Perbankan: Potensi dan Tantangan Arnadi Chairunnas; Efendi Sugianto; Rina Pratiwi; Michael Sitorus; Bambang Cahyono
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
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.v5i2.3568

Abstract

Penelitian ini mengevaluasi potensi dan tantangan teknologi blockchain dalam transformasi sektor keuangan dan perbankan. Melalui metode kualitatif yang mencakup studi literatur, analisis kasus, penelitian ini mengidentifikasi manfaat signifikan dari blockchain, seperti peningkatan efisiensi operasional, keamanan data yang lebih tinggi, dan transparansi serta akuntabilitas yang lebih baik. Namun, hasil penelitian juga menunjukkan tantangan dalam penyesuaian teknologi ini dengan regulasi yang ada, terutama terkait privasi dan keamanan data. Banyak institusi keuangan yang masih ragu untuk mengadopsi blockchain karena kurangnya pemahaman dan ketakutan terhadap perubahan teknologi yang cepat. Riset ini menekankan pentingnya program edukasi dan pelatihan komprehensif serta pilot project untuk mengurangi ketidakpastian dan memfasilitasi adopsi teknologi ini. Kesimpulan dari penelitian ini adalah bahwa blockchain memiliki potensi besar untuk merevolusi sektor keuangan dan perbankan, tetapi keberhasilan implementasinya tergantung pada bagaimana tantangan regulasi dan penerimaan institusi keuangan dapat diatasi.
Pengaruh Transformasi Digital Pada Produktivitas Dan Profibilitas Perusahaan Kecil dan Menengah (UKM) Moses Soediro; Adrie Oktavio; Ivana Grasielda; Verina Wijaya; Christy Widyawati
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
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.v5i1.3569

Abstract

This study aims to analyze the effect of digital transformation on productivity and profitability of SMEs in the trading sector in Surabaya City. Data were collected through a survey involving 50 SMEs that have adopted digital technology. The results show that the use of digital technologies, including e-commerce, inventory management systems, and online payments, significantly improves the operational efficiency and profitability of SMEs. Most SMEs reported increased sales and profit margins after adopting digital technologies. However, lack of technological know-how and budget constraints are the main challenges in the digital transformation process. Therefore, support from the government and relevant institutions is needed to provide training and financial assistance to encourage wider adoption of digital technologies. This research provides an in-depth insight into the benefits and challenges of digital transformation for SMEs in Surabaya, and provides recommendations to accelerate the adoption of digital technology among SMEs
The Effect of Financial Literacy on Financial Management of Teachers and Employees in Islamic Boarding Schools Dina Nur Apriani; Kadori; Sutrisno
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 3 (2024): VOL. 5, NO. 3 (2024): JE3S, SEPTEMBER 2024
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.v5i3.3727

Abstract

The primary objective of this study is to determine the influence of financial literacy on the financial management practices of teachers and employees at Pon-Pes Nabil Husein in Samarinda. This research employs a quantitative descriptive method, utilizing observation and questionnaires for data collection. The population in this study consists of teachers and employees at Pon-Pes Nabil Husein in Samarinda. A purposive sampling technique was used, selecting 63 samples from a total population of 142 based on specific criteria. The criteria for selection included teachers and employees who are permanent staff and have been employed for at least three years. The results of the study indicate that financial literacy significantly affects financial management. This is evidenced by the t-test results, where t_calculated (7.773) > t_table (2.982) and a significance level of 0.000 < 0.05. Therefore, the null hypothesis (Ho) is rejected, and the alternative hypothesis (Ha) is accepted. This conclusion confirms that financial literacy positively impacts the financial management of teachers and employees at Pon-Pes Nabil Husein in Samarinda. The findings of this study highlight the crucial role that financial literacy plays in enhancing financial management skills among educators and staff.

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