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 8 Documents
Search results for , issue "Vol. 7 No. 1 (2026)" : 8 Documents clear
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.
Role Conflict and Role Ambiguity as Predictors of Job Stress Among Women Entrepreneurs: The Mediating Role of Work-Family Conflict Syamsul Alam; Yana Fajriah; Nurhasni Muis; Muh Yushar Mustafa; Muh Al Fatah Arief Putra; Muh Irwan Nur Hamiddin
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.v7i1.4

Abstract

Women entrepreneurs often face overlapping demands from business and family domains, making them particularly vulnerable to role-related stress. This study investigates the effects of role conflict and role ambiguity on job stress among women entrepreneurs in Makassar, Indonesia, with work-family conflict examined as a mediating mechanism. A quantitative explanatory design was employed, using data collected from 250 women entrepreneurs through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships among the constructs. The findings show that role conflict has a significant positive effect on job stress, whereas role ambiguity does not have a direct significant effect. However, both role conflict and role ambiguity significantly increase work-family conflict, which in turn exerts a significant positive effect on job stress. These results indicate that job stress among women entrepreneurs is shaped not only by work-related role pressures, but also by the spillover of incompatible demands across work and family domains. The study contributes to the women’s entrepreneurship literature by integrating role stress and work-family interface perspectives into a unified explanatory framework. Practically, the findings suggest that improving role clarity, minimizing incompatible role expectations, and strengthening boundary management strategies are essential for reducing job stress and sustaining women’s entrepreneurial engagement.
Entrepreneurial Orientation and Organizational Effectiveness: The Mediating Effect of Organizational Engagement Among Managerial Leaders Dedy Budiman; Eko Suhartanto
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.v7i1.7

Abstract

This study investigates how three core dimensions of entrepreneurial orientation (EO) innovativeness, proactiveness, and risk-taking influence organizational effectiveness, and whether organizational engagement mediates these relationships. Data were collected from 138 managerial leaders across property, automotive, banking, financial services, and manufacturing industries using an online questionnaire. EO was measured using adapted Covin and Slevin items, organizational engagement using Saks' (2006) scale, and organizational effectiveness using a 14-item scale adapted from Gold et al. (2001), all rated on a seven-point Likert scale. Multiple regression and Baron and Kenny's (1986) mediation procedure were applied. Results reveal that innovativeness (β = 0.263, p < .001) and proactiveness (β = 0.447, p < .001) positively predict organizational effectiveness, while risk-taking yields no significant direct effect (β = 0.154, p = .084). Organizational engagement partially mediates the relationship between innovativeness and proactiveness, whereas the mediation of the relationship between innovativeness and risk-taking is inconclusive. Findings advance EO research by demonstrating dimension-specific effects and positioning engagement as a critical psychological conduit linking entrepreneurial behaviors to collective performance.
Teacher Professional Allowance Implementation and Its Implications for Teacher Performance in Public Education Institutions Purwadi Purwadi; Musmuliadi Musmuliadi; Sabran Sabran
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.v7i1.19

Abstract

This study examines the implementation of teacher professional allowance policy and its implications for teacher performance in public education institutions. As teachers play a central role in educational quality, professional allowance schemes are expected to function not only as financial support but also as policy instruments that strengthen motivation, discipline, and professional responsibility. This study employed a qualitative research approach using in-depth interviews with teachers, school leaders, and education administrators, supported by field observations to capture the actual conditions of policy implementation. The findings indicate that professional allowance is widely perceived as a form of recognition that enhances work motivation, responsibility, and discipline. However, the allowance does not automatically generate substantial improvement in instructional quality, particularly in institutional settings where academic supervision and performance monitoring remain limited. The policy contributes positively to administrative compliance and work discipline, yet its effect on pedagogical innovation and creative instructional practice is less evident. The effectiveness of the allowance system is influenced by intrinsic motivation, leadership support, and the clarity and transparency of administrative procedures. The study highlights the importance of a more integrated management approach that combines professional allowance policy with continuous professional development, institutional support, and stronger evaluation mechanisms to maximize its contribution to teacher performance and educational quality.
Virtual Economy Simulation Model (VESM): Interactive Learning Innovation in Introductory Economics Courses Endah Andayani; Della Rulita Nurfaizana; Udik Yudiono; Lilik Sri Hariani; Fonny Dameaty Hutagalung
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.v7i1.21

Abstract

The development of digital technology has driven learning innovation in the Introduction to Economics course, especially in vocational education. This study aims to develop a Virtual Economy Simulation Model (VESM) as an interactive learning medium based on scenario-based learning designed to improve the market analysis skills of 70 students of Office Administration Education, Offering A and E, class of 2024. The research method uses the Borg & Gall Research and Development (R&D) model modified into seven stages, including needs analysis, design, prototype development, expert validation, limited trials, field trials, and product revisions. The research instruments include economic knowledge tests, market analysis task performance, and a System Usability Scale (SUS) questionnaire. The content validity results show a CVI of 0.89 (high category). The field trial resulted in a significant increase in pre-test to post-test scores in both groups with an N-gain of Offering A of 0.63 while Offering E was 0.66 with an effect size of Cohen's d = 1.59. The average SUS score reached 86.2 (excellent), while qualitative data showed that 92% of students considered VESM to be helpful in understanding economic concepts realistically. These findings indicate that VESM is effective in improving market analysis skills, learning engagement, and theory-practice integration. This model has the potential to be widely adopted in economics teaching in higher education.
Determinants of Household Welfare among Seaweed Farming Communities: The Roles of Production, Cultivation Area, Prices, and Market Access Rizky Irna; Maula Fadhilata Rahmatika; Sulistya Rini Pratiwi; Kartini; Yohanna Thresia Nainggolan; Meylin Rahmawati
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.v7i1.22

Abstract

This study examines the effects of seaweed production, cultivation area, selling prices, and market access on household welfare in seaweed farming communities. Seaweed is a strategic commodity in coastal economies, yet the welfare of farming households often remains vulnerable to production uncertainty, price volatility, and unequal access to markets. Using a quantitative research design, this study draws on survey data from 110 respondents to analyze the extent to which farm performance and market-related factors shape household welfare. The analytical framework includes descriptive statistics, a household welfare index, instrument reliability testing, and multiple linear regression. The findings indicate that selling price is the strongest predictor of household welfare, followed by production level, market access, and cultivation area. The model explains a substantial proportion of the variation in welfare, suggesting that improvements in farmer well-being depend not only on output expansion but also on stronger market integration and more stable marketing conditions. These results highlight the importance of price stabilization, improved access to market information, stronger farmer institutions, and better post-harvest and logistics systems. The study provides practical insight for designing rural development policies aimed at improving the resilience and welfare of coastal farming households.
From Linear to Circular: Empirical Evidence of Circular Economy Adoption and Willingness to Pay in an Indonesian Coastal City Meylin Rahmawati; Sulistya Rini Pratiwi; Anindya Arman Putri; Rizky Agusriyanti Irna; Kartini Kartini
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.v7i1.28

Abstract

This study aims to: (1) estimate WTP and aggregate waste fee revenue potential; (2) evaluate community preferences for six CE strategies and their fiscal feasibility; (3) identify determinants of WTP using binary logistic regression; and (4) formulate an evidence-based policy portfolio to close the financing gap in Tarakan City's waste management system. Using CVM and binary logistic regression on 350 households (2024): (1) mean WTP of IDR 174,500/household/year yields IDR 3.93 billion/year aggregate (95% CI: IDR 3.60–4.26 billion) or 71% cost recovery; (2) CE strategy BCR hierarchy: reduce (∞) > reuse/recovery/sorting (1.46) > recycle (0.73) > repair (0.29); (3) Income (OR=2.14; p<0.05) and Education (OR=1.87; p<0.05) are the only significant WTP determinants — confirming the value-action gap and falsifying the information deficit model; (4) a three-level policy portfolio achieves near-full fiscal self-sufficiency (≈99.8% cost recovery) through progressive tariffs and recycling monetization.
Job Satisfaction as a Mediator between Humanistic Employee Management and Service Quality in the Hotel Industry ER Ummi Kalsum; Rahmawati Rahmawati
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.v7i1.188

Abstract

This study examines the effect of humanistic employee management on service quality through job satisfaction in the Rooms Division of four-star hotels in Greater Bandung. In the hospitality industry, service quality depends not only on operational efficiency but also on how employees are managed and supported. Using a quantitative approach, survey data were collected from Rooms Division employees and analyzed with Structural Equation Modeling (SEM) to test the direct and indirect relationships among the variables. The results show that humanistic employee management has a significant positive effect on both job satisfaction and service quality. Job satisfaction also significantly influences service quality and partially mediates the relationship between humanistic employee management and service quality. These findings indicate that employee-centered management practices contribute to better employee attitudes and more consistent service performance. The study highlights the importance of humanistic management in high-contact hotel operations, particularly in Front Office and Housekeeping, where employee well-being and service delivery are closely interconnected.

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