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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Optimizing AI-Driven Feedback Through Learning Style Alignment: Evidence from a Factorial Experiment among Accounting Students
Diyah Probowulan;
Ilham Saifudin;
Nina Martiana
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i5.306
Accounting students often work on computationally intensive procedural tasks such as journal entries and depreciation schedules, where feedback is often delayed and generic, so it is unclear whether AI-based feedback interacts with learners' processing preferences. This study examines how three levels of AI-based feedback, rule-based direct feedback, retrospective ML personalization feedback, and prospective ML predictive feedback combine with learning styles (visual, kinesthetic, and convergent, classified through the Kolb Learning Style Inventory 4.0) to shape accounting learning outcomes. A 3×3 factorial experiment between subjects (N = 135) assigned students to one of nine combinations of force-based feedback. Because pre-test scores differed systematically across different pre-intervention feedback conditions, learning improvements (after the test minus pre-tests), rather than post-test scores, became the primary outcome, with naïve post-test and covariate analyses reported as convergence checks, followed by Tukey's HSD comparisons in which the omnibus effect was significantly relevant. Feedback conditions, learning styles, and interactions each contributed significantly to learning improvements, but the patterns were not uniform: some learning style groups gained relative gains regardless of feedback levels, while others showed feedback-dependent improvements that did not consistently support more technologically advanced conditions. These results suggest that AI-based feedback values are dependent on learner characteristics, not universal, and simpler feedback is not necessarily inferior after baseline differences are taken into account. Given the simple single-location sample, unresolved fundamental imbalances under various conditions, and reliance on composite outcome sizes, these findings should be treated as preliminary evidence justifying replication before force-based feedback configurations are adopted in practice.
Bridging Innovation and Digitalization: The Critical Role of Digital and Financial Literacy in Indonesian SME’s
Ignatius Edward Riantono;
Kania Alma Tiara;
Renta Lestari Hutabarat
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i5.416
This study examines how digital and financial literacy support the digital transformation of Indonesian SMEs. It explores the roles of owners’ attitudes toward digital innovation, business complexity, growth orientation, government intervention, and business networking in influencing SMEs’ digital intensity, with digital and financial literacy serving as mediating factors. Using a quantitative approach and Structural Equation Modeling (SEM), data were collected from SMEs across Indonesia. The findings show that owners’ attitudes toward digital innovation, growth orientation, and business networking significantly enhance SMEs’ digital intensity through digital literacy, while business complexity and government intervention do not. Through financial literacy, growth orientation, government intervention, and business networking also have significant positive effects on digital intensity, whereas business complexity remains insignificant. Overall, the results highlight the crucial role of digital and financial literacy in accelerating the digital transformation and competitiveness of Indonesian SMEs.