Journal of Economic Education and Entrepreneurship Studies
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
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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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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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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.
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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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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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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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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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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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.
Analysis of Export Development Potential for Virgin Coconut Oil as a Flagship Regional Product in the International Market
Sri Prilmayanti Awaluddin;
Muntasir Muntasir;
Un Dini Imran;
La Ode Amijaya Kamaluddin;
M Kurniawan Thalib
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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This study aims to analyze the potential for developing the export of Virgin Coconut Oil (VCO) from Sulalam Topejawa as a flagship regional product of Takalar Regency. The study employs a qualitative approach using a case study method to deeply explore internal and external factors influencing VCO exports. Data collection methods include in-depth interviews, direct observations, document analysis, and comparative studies with other countries such as the Philippines and Sri Lanka. The results show that although global demand for VCO continues to increase, Sulalam VCO still faces significant challenges, including low production standards, lack of international certification, traditional production technology, and weak global branding and marketing strategies. On the other hand, the product has advantages such as abundant local raw material availability, high health value as a natural product, and significant potential for product diversification. Strategies to enhance competitiveness can be carried out through improving production standards and obtaining international certifications such as USDA Organic and HACCP, optimizing global supply chains, implementing aggressive digital marketing, and diversifying products through innovation. Synergy between the government, private sector, and local communities is also essential for the successful development of Sulalam VCO exports. This study provides important recommendations for business actors and the government in developing the VCO industry sustainably, thereby enhancing the competitiveness of local products in the international market and positively impacting the economic well-being of the local community.
The Influence of Peer Conformity and Pocket Money on Students' Lifestyle in Higher Education
Mutiara Iriani;
Riyo Riyadi;
Noor Ellyawati;
Sutrisno Sutrisno
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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This study aims to analyze the influence of peer conformity and pocket money on university students' lifestyles. Today's students often feel compelled to follow current lifestyle trends, influenced by factors such as peer pressure and the availability of pocket money. This study examines whether peer conformity and pocket money, either partially or simultaneously, affect students' lifestyles. The study adopts a quantitative approach with a saturated sampling technique involving 70 respondents. Data were collected using questionnaires and analyzed through multiple linear regression using SPSS version 26. Hypothesis testing was conducted using t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that peer conformity and pocket money each have a positive and significant partial influence on students' lifestyles. Simultaneously, these two factors also positively and significantly influence lifestyle choices. The coefficient of determination (R²) reveals that 72.2% of students' lifestyle variance can be explained by peer conformity and pocket money, while the remaining 27.8% is influenced by other factors not examined in this study. This research highlights the important role of peer interactions and financial resources in shaping students' lifestyle choices, offering valuable insights for educational institutions and parents in guiding students toward balanced and sustainable lifestyle decisions.
Key Factors Influencing Work Environment, Motivation, and Engagement in Promoting Organizational Citizenship Behaviour
Ishak Ishak
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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Every organization, both private and government, will strive to encourage organizational citizenship behavior in its employees in order to achieve its vision and mission. The purpose of this research is to determine the influence of the work environment, work motivation, and work involvement on organizational citizenship behavior in employees of the Pontianak City Environmental Service. This type of research is quantitative. Data collection was carried out by distributing questionnaires to 40 employees who were the research samples, using saturated sampling techniques. The data analysis technique uses multiple linear regression analysis with the Statistical Package for the Social (SPSS) version 26 analysis tool. The results of this study show that H1 is rejected, meaning that the work environment partially has no effect on employee organizational citizenship behavior. Then H2 was rejected, which means that work motivation has no effect on employee organizational citizenship behavior, while H3 was accepted, which means that work involvement has a positive and significant effect on employee organizational citizenship behavior. The drawback of the research is that the scope is too narrow. This research only focuses on administrative employees of the Pontianak City Environmental Service, which may limit the conclusions of the findings to all employees or other organizations with different characteristics. The research suggestion is to expand the sample and research locations so that the research findings can be more conclusive.