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Syahir Fadli
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Jl. Raya Pendidikan, Fakultas Ekonomi Kampus UNM Gunung Sari Kec. Rappocini Kota Makassar. Provinsi Sulawesi Selatan, Indonesia.
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INDONESIA
Journal of Accounting, Economics, and Business Education
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 2988702X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
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Peran Financial Self-Efficacy dalam Memediasi Pengaruh Literasi Keuangan, Pendidikan Keuangan Keluarga, dan Teman Sebaya terhadap Perilaku Pengelolaan Keuangan Nurjannah Nurjannah; Hikmayani Subur
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/f2rm7f13

Abstract

This study aims to examine and analyze the role of financial self-efficacy as a mediating variable in the influence of financial literacy, family financial education, and peers on the financial management behavior of students at the Faculty of Economics and Business, Universitas Negeri Makassar. This is a quantitative study with an explanatory approach. The population consists of active FEB UNM students, with a sample of 105 respondents determined using the proportionate stratified random sampling technique. Data were collected via questionnaires and analyzed using path analysis with SPSS software. The results show that: (1) Financial literacy and family financial education have a positive and significant effect on financial management behavior, both directly and indirectly. (2) Peers do not have a direct influence on financial management behavior but have a significant indirect effect through financial self-efficacy. (3) Financial self-efficacy is proven to be a crucial mediator, acting as a partial mediator for financial literacy and family education, and as a full mediator for the influence of peers. These findings emphasize that knowledge and social influence require self-confidence (efficacy) to transform into responsible financial management behavior in the digital era.
Pengaruh Literasi Keuangan Terhadap Penggunaan Tabungan Mobile Money Emi Boki; Sari Tamayani Tjio
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/8hz23x39

Abstract

In Indonesia, especially Maluku, mobile money services are rapidly changing financial inclusion. However, the consistent use of the platform for savings is still limited among micro, small and medium enterprises (MSMEs). This study investigated the role of financial literacy and perceived ease of use in shaping mobile money usage behavior, focusing on the mediating influence of perceived ease of use (PEOU). These findings reveal that financial literacy, and perceived ease of use all have a significant and statistically positive influence on the use of mobile money savings. In addition, PEOU significantly mediates financial literacy in the use of mobile money savings This study is one of the first to holistically examine how financial literacy through ease of use influences mobile money savings behavior among MSMEs. This study contributes as a literature on financial behavior and informs the use of savings for a population that has income from the results of daily business
The Role of Notes to the Financial Statements in Communicating Local Governments’ Non-Financial Performance to Stakeholders bertha beloan; Sudirman; Nirwana; Aini Indrijawati
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ywpfhs26

Abstract

This study examines the role of Notes to Financial Statements (CaLK) in conveying the non-financial performance of local governments to stakeholders, utilizing the 2023 Regional Government Financial Report (LKPD) of Makassar City as a case study. The research employs a qualitative descriptive method through documentation and content analysis of the CaLK. The results show that the CaLK of Makassar City's 2023 LKPD has adequately disclosed macroeconomic and social indicators as non-financial performance, including a poverty rate of 5.07%, an open unemployment rate of 10.60%, a Gini ratio of 0.387, a Human Development Index of 84.85, an economic growth rate of 5.31%, and an inflation rate of 2.49%. However, while these indicators are presented with comparative data, the CaLK does not provide an adequate narrative explaining the causal mechanisms by which local fiscal policy contributed to these outcomes, notably the absence of any link between the decline in inflation and specific APBD programs such as subsidized market operations or TPID coordination efforts. The integration of financial realization narratives and socioeconomic performance indicators thus remains partial and procedural. CaLK has not fully served as a strategic communication instrument for non-expert stakeholders, though it demonstrates significant potential as a bridge between fiscal policy and its social impact on the community.
Kepatuhan, Pemeriksaan, dan Penghindaran Pajak sebagai Determinan Penerimaan Pajak Ulfa Rabiyah; Dewi Anggraeni; Nur Fatwa Basar
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/d2nhb471

Abstract

This study aims to analyze the influence of taxpayer compliance, tax audits, and tax avoidance on tax revenue. The research method used is a quantitative approach with multiple linear regression analysis, using data obtained from individual taxpayers at relevant agencies. Data analysis   used   descriptive   statistics   and   path   model regression with IBM SPSS 25. The results show that taxpayer compliance and tax audits have a positive and significant effect on tax revenue, while tax avoidance has a negative but insignificant effect. These findings confirm that increasing tax compliance and the effectiveness of tax audits are key factors in optimizing tax revenue.

Page 5 of 5 | Total Record : 44

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