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 6 Documents
Search results for , issue "Vol. 7 No. 2 (2026)" : 6 Documents clear
Digital Financial Inclusion, Financial Literacy, and Entrepreneurial Survival The Mediating Role of Digital Finance Amaliyah, Angguliyah Rizqi
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.5

Abstract

This study examines the impact of digital financial inclusion and financial literacy on entrepreneurial survival by considering the mediating role of digital finance. This issue is particularly relevant as the failure rate of micro, small, and medium enterprises (MSMEs) in Indonesia remains relatively high due to limited access to financing, low financial literacy, and disparities in digital technology adoption. Unlike most previous studies that primarily focus on direct relationships or macro-level impacts of digital financial inclusion, this study investigates the mediating mechanism of digital finance in the relationship between digital financial inclusion, financial literacy, and entrepreneurial survival at the micro-enterprise level. The study employs a quantitative approach using survey data collected from 150 entrepreneurs in Indonesia. The data were analyzed using path analysis and the Sobel mediation test to examine both direct and indirect effects among variables. The findings reveal that digital financial inclusion and financial literacy have a positive and significant effect on entrepreneurial survival. Furthermore, digital finance is proven to significantly mediate the relationship between these variables and business survival. These results provide empirical evidence that the utilization of digital financial services acts as a critical mechanism linking financial access and financial capability to business sustainability. The study contributes to the literature by highlighting the strategic role of digital finance in strengthening entrepreneurial resilience in the digital economy.
Driving Cocoa Farm Performance through Market Orientation and Institutional Support: The Mediating Role of Innovativeness Aini, Maya Faridhotul; Prabandari, Sri Palupi; Handrito , Radityo Putro
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.6

Abstract

This study aims to analyze the mechanisms for enhancing cocoa farm performance through the integration of market orientation strategies and institutional support, with a specific focus on the mediating role of farmer innovativeness. By positioning farmers as primary decision-makers underpinned by Upper Echelons Theory, this research explores how individual innovation capacity influences business performance in the upstream sector. Data were collected from 245 smallholder cocoa farmers in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market orientation exerts a significant positive influence on both farmer innovativeness and business performance. Institutional support, particularly through regulative and cognitive pillars, significantly enhances innovativeness and performance directly. However, the mediation analysis shows that while innovativeness significantly bridges the relationship between market orientation and performance, it does not significantly mediate the link between institutional support and performance. These findings suggest that institutional aid often impacts operational performance directly without necessarily triggering deep-seated innovative transformations. The implications of this research underscore the necessity for policymakers to prioritize human capital development and knowledge infrastructure to foster a more innovative and resilient cocoa agribusiness sector.
The Role Of Economics and Enterpreneurship Education On Students' Financial Behavior: A Systematic Literature Review Budi, Nuryamin; Sidiq, Vina Mustika; Hamzah, Muhammad Ilyas; Liliyani, Wa Ode Sitti; Ni’mah, Syarifah; Shafwah, Intan Nadya
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.151

Abstract

This study aims to synthesize recent empirical evidence on the role of economics, entrepreneurship, and financial education in shaping students’ financial behavior, with particular attention to psychological mechanisms and behavioral biases. A systematic literature review was conducted using the PRISMA 2020 framework. Scopus-indexed empirical articles published between 2020 and 2025 were identified and screened according to explicit eligibility criteria. The synthesis focused on educational interventions, financial literacy, financial behavior, self-control, financial self-efficacy, overconfidence, and herding behavior. The review indicates that educational interventions can improve financial knowledge, but behavioral change is not always automatic. Financial behavior is more consistently strengthened when financial literacy is supported by self-control, self-efficacy, locus of control, and awareness of cognitive biases. Contextual factors such as gender, family background, peer influence, and digital environments also shape the effectiveness of education. The review is limited by its reliance on Scopus, the heterogeneity of included studies, and the dominance of cross-sectional designs. This study contributes by integrating economics and entrepreneurship education with behavioral finance mechanisms to explain the knowledge-action gap in students’ financial behavior.
Fiscal Policy and Investment as Determinants of Regional Economic Resilience In Indonesia Nurnaningsih, Nurnaningsih; Tope, Patta; Suparman, Suparman; Sading, Yunus
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.199

Abstract

Economic resilience has been a major concern in economic development studies, especially when there are recurrent macroeconomic shocks and structural vulnerabilities. Although fiscal and investment policies are widely recognized as drivers of economic growth, empirical evidence linking fiscal and investment policies to regional economic resilience from an aggregate demand perspective is limited. This study examines the impact of these two variables on economic resilience in 34 provinces in Indonesia during the period 2012-2024. Regional resilience is measured using real aggregate consumption relative to counterfactual long-term trends, thereby capturing the capacity of regions to withstand shocks and recover over time. The analysis used a Fixed Effects panel model, selected based on the Chow and Hausman tests. The findings show that disaster-related spending through contingency significantly increases the region's economic resilience in the short term, while capital expenditure also has a positive short-term effect, albeit on a smaller scale. In addition, foreign direct investment and domestic investment show statistically significant and consistent positive effects on economic resilience. These results extend Keynesian aggregate demand theory by showing that fiscal and investment policy instruments not only stabilize output but also strengthen adaptive regional resilience, offering important policy insights for disaster-prone developing countries.
Leading and Emerging Sectors for Regional Development Planning: A Multi-Method GRDP Analysis Budiyansa; Tope, Patta; Sading, Yunus
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.211

Abstract

This study examines regional economic structure during the 2015–2024 period using a multi-method regional analysis framework. Gross Regional Domestic Product (GRDP) data at constant prices were analyzed across 17 economic sectors, with the provincial economy serving as the reference region. The methods applied include Location Quotient (LQ), Dynamic Location Quotient (DLQ), Shift-Share Analysis focusing on the competitive share component, Klassen Typology, and Relative Sectoral Productivity (RPs). The study aims to identify leading and emerging sectors to support evidence-based regional development planning. The findings reveal a structural transformation characterized by declining competitiveness in traditional sectors such as agriculture and manufacturing, while new growth trajectories are emerging in information and communication, financial services, construction, and education. The integration of five analytical methods enables the classification of sectors into three policy priority groups: leading and sustainable sectors, emerging and scalable sectors, and declining sectors requiring revitalization. This classification provides a robust empirical basis for differentiated regional development strategies. The study recommends targeted policy interventions to strengthen high-performing sectors, accelerate promising sectors, and revitalize structurally lagging sectors
Determinants of Tax Avoidance: The Role of Executive Character, Sales Growth, and Firm Size Sani; Widyaningsih, Atria Tiffany
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (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.v7i2.104

Abstract

Tax avoidance remains a persistent challenge to fiscal sustainability in Indonesia, where tax revenue constitutes the primary source of national development financing. This study investigates the determinants of tax avoidance among real estate and property companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative associative design, purposive sampling yielded nine companies producing 45 firm-year observations. Tax avoidance was measured through the Effective Tax Rate, while executive character was proxied by corporate risk, sales growth by year-over-year revenue change, and firm size by the natural logarithm of total assets. Multiple linear regression analysis was conducted using IBM SPSS version 26. Classical assumption tests confirmed the validity of the regression model. Results show that executive character and firm size each significantly and negatively influence tax avoidance, while sales growth produces no significant effect. Collectively, the three variables explain 29.2% of tax avoidance variance, with the model significant at the one percent level. These findings suggest that behavioral governance and organizational scale are more decisive drivers of corporate tax behavior in Indonesia's property sector than revenue performance alone.

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