cover
Contact Name
Andika Isma
Contact Email
andika.isma@unm.ac.id
Phone
+6282296263711
Journal Mail Official
je3s.unm@gmail.com
Editorial Address
Jl. Pendidikan I No.27, Tidung, Kec. Rappocini, Makassar City, South Sulawesi 90222 Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Journal of Economic Education and Entrepreneurship Studies
ISSN : 27223744     EISSN : 27760278     DOI : https://doi.org/10.62794/je3s
Core Subject : Economy, Education,
1. Economics Education Curriculum development and learning outcomes in economics education Pedagogy and instructional innovation in economics learning Assessment, evaluation, and measurement of economics learning Development of learning materials and instructional resources for economics Development and validation of teaching models for economics learning Learning media for economics education including digital, interactive, and blended formats Educational technology for economics learning including LMS-based learning and learning analytics Economics learning strategies including active learning, problem-based learning, inquiry-based learning, cooperative learning, and flipped learning Financial literacy and consumer education within economics learning contexts Teacher professional development and classroom practice in economics education 2. Entrepreneurship and Management Entrepreneurship education and entrepreneurial intention MSME development, business performance, and competitiveness Innovation management and digital entrepreneurship Marketing management and consumer behavior Human resource management and organizational behavior Strategic management, governance, and business ethics Operations management and supply chain management 3. Economics and Economic Development Development economics, inclusive growth, and structural transformation Regional and urban economics including spatial development and interregional inequality Poverty, social protection, and welfare policy evaluation Labor economics including human capital, productivity, and demographic dynamics Public economics including fiscal policy, decentralization, and public service delivery Environmental and resource economics in development settings Digital economy, innovation diffusion, and technology-driven growth in emerging markets Applied econometrics and policy impact evaluation using panel data and causal inference approaches Islamic economics and sharia-based development including zakat, waqf, Islamic social finance, halal ecosystem, and sharia-compliant public policy 4. Accounting and Taxation Financial reporting quality including accounting standards, disclosure, and transparency Management accounting including cost management, budgeting, and performance measurement Auditing and assurance including audit quality, risk management, and internal control effectiveness Public sector accounting including accountability and government financial governance Tax policy and compliance including taxpayer behavior and enforcement effectiveness Tax administration digitalization including e-filing, e-invoicing, and analytics for compliance Corporate and international taxation including transfer pricing and cross-border tax governance Accounting information systems including digital accounting, ERP use, and data governance Sustainability accounting and ESG reporting including measurement, disclosure credibility, and assurance 5. Tourism Economics, Hospitality, and Business Events Tourism economics including demand analysis, competitiveness, and economic impact Destination development, governance, and community-based tourism Hospitality management including service operations, service quality, and customer experience Tourist behavior including experience design, satisfaction, and loyalty Tourism and hospitality marketing including branding and digital marketing Sustainable and responsible tourism including environmental carrying capacity and stakeholder collaboration Business events and MICE management including planning, implementation, and impact assessment Digital transformation in tourism and hospitality including e-tourism platforms and smart tourism services
Articles 18 Documents
Inclusive Competitiveness through AI Use in Informal SMEs: Evidence from an Extended TAM–TOE Model Andi Naila Quin Azisah Alisyahbana; Ririn Mardhani Syakur; Andika Isma; M. Miftach Fakhri; Hajar Dewantara
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 4 (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.v6i4.2

Abstract

Informal SMEs are pivotal to inclusive growth, yet capability and infrastructure constraints often limit the effective use of artificial intelligence (AI). This study examines how organizational and technological conditions shape inclusive competitiveness through AI use in Indonesian informal SMEs by extending the Technology Acceptance Model (TAM) with Technology–Organization–Environment (TOE) factors and IS-success attributes. Using a cross-sectional survey of 559 SME owners/managers and partial least squares structural equation modeling (PLS-SEM), we test pathways from organizational competence and readiness, system quality, and service quality to perceived usefulness (PU) and perceived ease of use (PEOU), and ultimately to AI usage. Results show that PU and PEOU strongly predict AI usage, and PEOU also reinforces PU. Organizational readiness and system quality significantly enhance both PU and PEOU, while organizational competence primarily strengthens PU rather than PEOU. Service quality improves PEOU but does not significantly affect PU. Mediation tests confirm that PU and PEOU transmit key organizational and technological effects to AI usage. The findings suggest that policies and managerial interventions targeting readiness-building (skills, resources, governance) and robust system design are essential to translate AI adoption into sustained utilization and more inclusive business competitiveness in the informal economy.
Job Satisfaction Reviewed from the Factors of Salary, Work Facilities, and Leadership Satrio Aji Pamungkas; Anis Dwiastanti; Yudhi Anggoro
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 4 (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.v6i4.8

Abstract

The companies strive to achieve their goals through the individuals who are part of them. Having productive, enthusiastic, highly disciplined, and hard-working employees with a strong track record will accelerate the organization's progress toward its goals. In order to create a productive and high-performing workforce, companies need to provide commensurate rewards. Job satisfaction serves as one of the key indicators in measuring the effectiveness of human resource management. This study aims to analyze how salary, work facilities, and leadership are related to job satisfaction. Using quantitative research, data was collected through a questionnaire distributed to 174 employees of PT MIFA Bersama as the research sample. The data was compiled, processed, and analyzed using SPSS to detect relationships through multiple linear regression equations. The results of the study prove that there is a significant relationship between salary, work facilities, and leadership with job satisfaction, both partially and simultaneously. The implications of this study suggest that companies should ensure that their salary system is competitive, always considering industry standards and employee living needs. Management needs to invest in providing comfortable work facilities and training and leadership development activities for managers or supervisors need to be carried out regularly.
Human Resource Cost Management: Balancing Employee Welfare and Corporate Profitability Rifki Suwaji
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

human resource cost management is a crucial aspect of corporate business strategy to ensure a balance between employee welfare and profitability. This study aims to analyze the impact of human resource cost management on employee welfare and its effect on corporate profitability, using GoTo Group as a case study. A quantitative approach is applied with a linear regression analysis method to examine the relationship between the independent variable (human resource cost management), the mediating variable (employee welfare), and the dependent variable (corporate profitability). Data were collected through employee surveys at GoTo and an analysis of financial reports and HR policies. The results show that human resource cost management significantly affects employee welfare (β = 0.45, p-value = 0.000), while employee welfare positively contributes to corporate profitability (β = 0.30, p-value = 0.001). These findings suggest that cost efficiency strategies that consider employee welfare can enhance productivity and corporate competitiveness. Additionally, work flexibility plays a vital role in improving employee satisfaction and retention. This study recommends that technology-based companies such as GoTo Group develop data-driven strategies to optimize sustainable HR policies that positively impact long-term profitability.
SWOT-AHP Integrated Strategic Analysis of Culinary MSMEs: Optimizing Product Diversification to Increase Sales Chaerunnisa Najib; Tuti Supatminingsih; Muhammad Hasan; Muhammad Asiz; Najamuddin Najamuddin; Marhawati Najib
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

this study aims to analyze internal and external environmental factors affecting MSMEs in the culinary sector and to formulate appropriate strategic alternatives for business development using SWOT-AHP integration. A mixed-methods approach, combining qualitative and quantitative techniques, was employed. Data were collected through observations, interviews, and questionnaires, utilizing both primary and secondary data sources. Analysis tools included Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), Internal-External (IE) Matrix, SWOT Matrix, and Analytical Hierarchy Process (AHP) using Expert Choice software. The results indicated an IFE total score of 2.74 and an EFE total score of 2.39, placing the MSME within the growth quadrant (Quadrant I), which signifies a strong position for leveraging internal strengths and external opportunities. Based on SWOT analysis, the Strength-Opportunity (SO) strategies recommended include maintaining and enhancing service quality to ensure customer loyalty, leveraging product diversification to increase sales, and utilizing brand ambassadors for effective promotion. Weakness-Opportunity (WO) strategies involve pricing adjustments based on market conditions and quality enhancement to retain customers. Strength-Threat (ST) strategies recommend maintaining product quality despite rising raw material costs to sustain customer retention. Lastly, Weakness-Threat (WT) strategies suggest expanding market reach and intensifying promotional activities to remain competitive. The AHP analysis identified the most prioritized strategic alternative: leveraging product diversification to enhance sales volume. This study contributes practical insights for culinary MSMEs seeking sustainable growth and improved market competitiveness.
Stimullus, Capability, Ego, and Fraudulent Financial Statement: The Role of Audit Quality Helmiansyah Irawan; Fidelia Ifeyinwa Nzekwe Chinwuko; Khomsiyah; Titik Aryati
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
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.v7i1.12

Abstract

Financial statement fraud remains a critical issue that threatens corporate transparency and investor confidence. This study aims to examine the influence of stimulus, capability, and ego on fraudulent financial statements and to analyze the moderating role of audit quality. The research is based on the Fraud Hexagon Theory, Agency Theory, and Positive Accounting Theory, which explain how managerial pressure, authority, and behavioral characteristics may influence financial reporting manipulation. The study uses panel data from non-financial companies listed on the Indonesia Stock Exchange during the 2023–2024 period. A total of 344 firm-year observations were analyzed using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with panel data estimation. The results indicate that stimulus and capability have a positive and significant effect on fraudulent financial statements, suggesting that financial pressure and managerial authority increase the likelihood of financial reporting manipulation. However, ego does not significantly influence fraudulent financial statements. Furthermore, audit quality is found to weaken the positive relationship between stimulus and fraudulent financial statements, indicating that high-quality audits can mitigate the impact of financial pressure on fraudulent reporting behavior. However, audit quality does not significantly moderate the relationship between capability and ego with fraudulent financial statements. This study contributes to the fraud literature by providing empirical evidence on the role of fraud determinants and audit quality in explaining fraudulent financial reporting in emerging markets.
Students' Thinking Skills in Solving HOTS Standardized Problems Based on the SOLO Taxonomy of Economics Subjects at Senior High School Seri Ningsih; Riyo Riyadi; Sudarman Sudarman; Vitria Puri Rahayu
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

This study aims to analyze the thinking skills of students in solving Higher Order Thinking Skills (HOTS) standardized problems based on the Structure of Observed Learning Outcomes (SOLO) taxonomy in economics subjects at the senior high school level. The research was conducted at SMA Negeri 1 Sangasanga with a qualitative descriptive approach. Participants were 31 students from class XI.3 who selected economics as their specialized subject. Data were collected using written test instruments that consisted of HOTS-oriented economic problems and were analyzed through stages of data reduction, data display, and conclusion drawing or verification. The findings revealed that students’ thinking abilities were varied and aligned with multiple levels of the SOLO taxonomy. None of the students were categorized at the Pre-structural level. A total of 8 students (26%) were at the Uni-structural level, indicating the ability to recall and identify basic concepts. Nineteen students (61%) achieved the Multi-structural level, demonstrating the ability to process multiple aspects independently. Meanwhile, 6 students (13%) reached the Relational level, showing the capacity to integrate and apply concepts holistically. These results suggest that while most students have developed foundational analytical skills, there remains a need for learning strategies that enhance deeper, integrative thinking to advance toward higher SOLO levels such as Extended Abstract.
Risk and Return Evaluation: A Modern Portfolio Theory Approach on Bina Puri Berhad and Ahmad Zaki Resources Berhad Stocks Nur Fauziyah; Athia Nur Kamilah; Chetrine Alya Rinaima
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

This study analyzes investment strategies based on Modern Portfolio Theory (MPT) using a case study of two Malaysian construction companies, Bina Puri Holdings Bhd and Ahmad Zaki Resources Berhad (AZRB). The study evaluates the risk and return of both companies' stocks using variables such as average closing price, average return rate, variance, and standard deviation. The results show that Bina Puri Berhad has a higher average return (36.43%) compared to AZRB (11.23%), but it also comes with higher risk. The correlation between the two stocks was found to be weakly positive (0.1759), indicating potential diversification benefits within a portfolio. By applying MPT principles, the study identifies the optimal portfolio combination that minimizes risk while maximizing returns. The findings highlight the importance of diversification in portfolio management and the relevance of MPT in strategic investment decision-making.
The Influence of Foreign Debt and Foreign Direct Investment on Economic Growth in Indonesia Siti Fatimatu Zahro; Sutrisno Sutrisno; Ilham Abu; Ratna Fitri Astuti
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

Economic growth remains a primary concern for the government. To stimulate economic growth, the government has implemented foreign debt and foreign direct investment policies. The objective of this research is to examine the influence of foreign debt and foreign direct investment on Indonesia's economic growth. This research employs explanatory research with a quantitative approach, utilizing population and sample data consisting of foreign debt, foreign direct investment, and economic growth from 2013 to 2023. The data analysis techniques include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, 1 and autocorrelation test), multiple linear regression, hypothesis testing (t-test and F-test), and 2 the coefficient of determination test, using EViews 12 to analyze the data.
The Influence of AI-Powered Payroll Management on Financial Planning in Organizations Fida Oktafiani
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

Artificial Intelligence (AI) has revolutionized various aspects of financial management in organizations, including payroll systems. This study aims to analyze the impact of AI-powered payroll management on financial planning in organizations, employees' financial literacy, and workplace productivity, with PT Telkom Jabodetabek as the research object. A quasi-experimental method was used to compare an experimental group that adopted AI-powered payroll systems with a control group using traditional payroll methods. The pretest and posttest results indicated a 20% increase in financial literacy and a 13% rise in workplace productivity after implementing AI payroll systems. Qualitative analysis from interviews with financial managers and HRD confirmed that AI-powered payroll enhances transparency and accountability in salary management. However, challenges in implementation include low technology adoption among employees and concerns regarding personal data security. Therefore, organizations should integrate financial literacy programs and technology training to maximize the benefits of this system. Overall, this study highlights that AI-powered payroll has significant potential to improve operational efficiency, employees' financial well-being, and workplace productivity, but its success depends on the organization's readiness to manage this digital transformation.
The Influence of Foreign Investment and Domestic Investment on Indonesian Economic Growth Lelin Jannatunisa; Sutrisno Sutrisno; Ratna Fitri Astuti; Ruspian Ruspian
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

Indonesia's success is greatly influenced by economic growth, which is driven by a number of important elements such as exports, investment, consumption, and government involvement in infrastructure development. Determining the partial and simultaneous effects of foreign and domestic investment on Indonesia's economic growth is the purpose of this study. The type of research used is explanatory research with a quantitative approach. All data on foreign investment, domestic investment, and Indonesia's economic growth are the population in this study. The sample in this study consists of time series data from the Central Statistics Agency and Databox for the last ten years, from 2013 to 2023, on foreign investment, domestic investment, and Indonesia's economic growth. Data analysis techniques used in this study include documentation techniques, multiple linear regression tests, classical assumption tests (such as normality, multicollinearity, and heteroscedasticity tests, and autocorrelation), hypothesis tests (such as t and f tests), and determination coefficient tests (R2). Data analysis using eviews version 12.

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