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Andika Isma
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Jl. Pendidikan I No.27, Tidung, Kec. Rappocini, Makassar City, South Sulawesi 90222 Indonesia
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Journal of Economic Education and Entrepreneurship Studies
Published by Universitas Negeri Makassar
ISSN : 27223744     EISSN : 27760278     DOI : https://doi.org/10.62794/je3s
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 15 Documents
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Search results for , issue "vol. 7 no. 5 (2026)" : 15 Documents clear
Strengthening Economic Learning Based on Deep Learning to Improve Financial Literacy of SMAN Tondano Students Vinda Afnita; Dominikus Rojoki Manullang; Iis Azelya
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i4.440

Abstract

Digital financial services expand adolescents' transactional convenience while exposing them to credit, fraud, privacy, and impulsive-consumption risks. This exploratory qualitative study examined how students in three public senior high schools in Tondano, Indonesia, organize economic concepts when reasoning about everyday financial decisions and what these patterns imply for deep learning-oriented economics instruction. Thirty students completed open-ended problem-based tasks used to map variation in conceptual structure; 15 were then purposively selected for semi-structured interviews and think-aloud activities. Data were organized in NVivo and analyzed thematically, with the Structure of Observed Learning Outcomes (SOLO) taxonomy used to interpret structural complexity and thematic-network mapping used to represent relationships among analytic domains. The findings indicate that students could identify saving, consumption, investment, and risk concepts but often treated them as disconnected elements rather than integrated decision rules. Operational familiarity with QRIS, e-wallets, and paylater did not consistently include recognition of fees, debt, fraud, or digital-security risks. Peer and promotional contexts shaped spending considerations, while experiential reflection and self-regulatory practices appeared to support more connected reasoning. The study does not test a Deep Learning intervention; instead, it provides a diagnostic basis for designing economics tasks that require students to relate concepts, justify trade-offs, evaluate digital risks, and transfer principles to new situations.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.306

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.416

Abstract

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.
The Role of Financial Literacy in Moderating the Effect of Buy Now Pay Later and Consumer Motivation on Youth Consumptive Behavior Reza Anggapratama; Rina Sulistyowati; Fharhan Hadi Sulthoni
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.17

Abstract

The rapid development of financial technology has significantly transformed consumer payment systems, particularly through the emergence of Buy Now Pay Later (BNPL) services. The increasing accessibility of BNPL features on e-commerce platforms provides greater purchasing flexibility for consumers, especially young people who are highly engaged in digital transactions. However, this convenience may also encourage excessive consumption behavior. Therefore, this study aims to examine the effects of BNPL usage and consumer motivation on youth consumptive behavior and to investigate the moderating role of financial literacy in these relationships. The research was conducted among young consumers in Pungpungan Village using a quantitative research approach. Data were collected through a structured questionnaire distributed to 150 respondents selected using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) to examine the direct effects of BNPL usage and consumer motivation on consumptive behavior and the moderating effects of financial literacy. The results indicate that BNPL usage and consumer motivation have positive and significant effects on youth consumptive behavior. Furthermore, financial literacy significantly moderates both relationships, but in different directions: financial literacy strengthens the positive relationship between BNPL usage and consumptive behavior, while it weakens the positive relationship between consumer motivation and consumptive behavior. These findings indicate that financial literacy does not uniformly reduce consumptive behavior but plays different moderating roles depending on the underlying behavioral driver. The study highlights the importance of strengthening financial literacy initiatives that address responsible BNPL use while also helping young consumers regulate consumption driven by personal and lifestyle motivations.
Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior Masnawaty Sangkala; Adriansyah Adriansyah; Andi Nurrahma Gaffar; Andi Renita Puspayanti
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.442

Abstract

This study examines the effect of village apparatus competence on village financial management accountability and the moderating role of prosocial behavior. The research uses a quantitative approach with 248 village apparatus respondents from 50 villages in the western region of Bone Regency, selected through purposive sampling. Data were analyzed using linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that village apparatus competence has a positive and significant effect on village financial management accountability (Beta = 0.786; t = 19.908; p = 0.000). Prosocial behavior is shown to strengthen this effect (interaction coefficient = 0.006; t = 3.547; p = 0.000). These findings indicate that the technical competence of village apparatus needs to be supported by their willingness to act in the interest of the community for village financial management accountability to be fully achieved. This study contributes to the application of Attribution Theory and Prosocial Organizational Behavior Theory in the context of village financial governance.
Artificial Intelligence Literacy and Digital Entrepreneurial Intention: The Mediating Role of Attitude toward Digital Entrepreneurship at Two Public Vocational Institutions Ahmadi Usman; Asri Essada Nurachmah; Maududi Lamparawi Magenda; A. Putri Pratiwi Pramulia AR; Ahmad Afif Bakhtiar; Muhammad Sadiq; Aedil Firmansya; Muhammad Dzaky Al Fatihah Putra
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.472

Abstract

The accelerating development of artificial intelligence (AI) is transforming the knowledge, competencies, and capabilities required to engage in digital entrepreneurship. Yet, the possession of AI-related competencies does not necessarily translate into entrepreneurial intention, particularly among vocational students who experience extensive exposure to digital technologies but remain comparatively less engaged in entrepreneurial activities. Addressing this issue, this study explores how artificial intelligence literacy shapes digital entrepreneurial intention and investigates the mediating role of attitude toward digital entrepreneurship in this relationship. Drawing on a quantitative cross-sectional design, data were collected from 300 vocational students in South Sulawesi, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling. The findings demonstrated that artificial intelligence literacy positively influences students’ attitudes toward digital entrepreneurship, while such attitudes substantially enhance their intention to pursue digital entrepreneurial activities. However, artificial intelligence literacy does not exert a significant direct influence on digital entrepreneurial intention. Instead, its influence emerges indirectly through attitude toward digital entrepreneurship, highlighting the importance of an attitudinal mechanism in translating technological competence into entrepreneurial intention. These findings advance the emerging literature on AI and digital entrepreneurship by challenging the assumption that technological literacy alone is sufficient to foster entrepreneurial intention. The study further underscores the importance of cultivating favorable entrepreneurial attitudes alongside AI competencies within vocational education, particularly in emerging-economy contexts where digital transformation is reshaping pathways to entrepreneurship.
Does Trust in Government Matter for Tax Compliance? Examining the Roles of Tax Digitalization and National Pride Muhammad Azis; Adriansyah Adriansyah; Dini Kamilia Salma; Nurkholifah Burhanuddin
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.496

Abstract

This study examines the relationships of tax digitalization and national pride with tax compliance and the mediating role of trust in government. An online survey of 137 respondents in South Sulawesi was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). National pride was positively associated with tax compliance (β = 0.470, p = 0.002), and tax digitalization was positively associated with trust in government (β = 0.373, p = 0.007). The relationships of tax digitalization with tax compliance (β = 0.253, p = 0.068) and national pride with trust in government (β = 0.271, p = 0.077) received only marginal support at the 10% level. Trust in government was not significantly associated with tax compliance (β = −0.062, p = 0.567), and the reported indirect-effect results did not support mediation. The model explained 36.1% of the variance in trust in government and 41.3% in tax compliance. These findings suggest that national pride is relevant to compliance, whereas the evidence for digitalization is more tentative. They do not establish trust as a mediating mechanism in this sample. The cross-sectional design limits causal interpretation.
Digital Marketing Strategies and Customer Loyalty: The Mediating Role of Brand Equity in Online Consumer Behavior Agus Cholik; Andi Kurniawati
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.506

Abstract

This study examines the relationships among Digital Marketing Strategies, Brand Equity, and Customer Loyalty among online consumers in DKI Jakarta and West Java, Indonesia. A quantitative cross-sectional survey was conducted with 400 respondents selected through purposive and quota sampling, with equal representation from the two regions. Respondents evaluated one brand they had purchased online, and the constructs were measured using a five-point Likert scale. Data were screened in Microsoft Excel and SPSS and analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4. The reported results indicate that Digital Marketing Strategies were not statistically associated with Customer Loyalty at the 5% significance level (β = 0.218, p = 0.063), whereas Digital Marketing Strategies were positively associated with Brand Equity (β = 0.701, p < 0.001), and Brand Equity was positively associated with Customer Loyalty (β = 0.400, p < 0.001). The reported indirect effect through Brand Equity also did not meet the 5% significance criterion (β = 0.152, p = 0.067). These findings suggest that, within this sample, digital marketing perceptions were more closely related to consumer-based brand value than to loyalty directly. The study contributes by examining a multi-touchpoint view of Digital Marketing Strategies and by distinguishing brand-building outcomes from loyalty formation. The cross-sectional design, self-reported data, and geographically bounded sample limit causal and broader population inferences.
Institutional Integrity and Regional Economic Recovery: Evidence from Sumatra in Indonesia and Implications for Southeast Asia Darwin Damanik; Nancy Nopeline; Marita; Arnold Sultantio Hutabarat
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.511

Abstract

This study examines the conditional associations between institutional integrity, inflation, unemployment, and regional economic growth across ten provinces in Sumatra, Indonesia, during the 2020–2024 pandemic-to-recovery period. Annual secondary data from Statistics Indonesia (BPS) and the Corruption Eradication Commission (KPK) form a balanced panel of 50 province-year observations. The analysis considers pooled, fixed-effects, and random-effects specifications and uses the Chow, Hausman, and Breusch–Pagan Lagrange Multiplier tests for model selection. The selection evidence is mixed: the Chow cross-section F test does not reject pooled estimation at the 5% level (p = 0.0539), the Chow chi-square result supports province-specific effects (p = 0.0140), the Hausman test favors fixed effects (χ²(3) = 18.005400, p = 0.0004), and the LM test does not favor random effects over pooled estimation (p = 0.2400). The Fixed Effects Model is retained as the primary specification because the Hausman result and the research context indicate that unobserved provincial characteristics may be correlated with the regressors. Institutional integrity is negatively but not significantly associated with growth (β = −0.018254, p = 0.8662), inflation is positively associated with growth (β = 0.428665, p = 0.0070), and unemployment is negatively associated with growth (β = −2.097523, p = 0.0001). The model is statistically significant overall (F = 2.754790, p = 0.008951), with R² = 0.471862 and adjusted R² = 0.300574. Because the design is observational and does not resolve endogeneity or common year shocks, the coefficients are interpreted as conditional associations rather than causal effects. The findings suggest that regional recovery strategies may benefit from greater attention to employment conditions, the sources of inflationary pressure, and institutional strengthening linked to measurable administrative outcomes, while these implications should be interpreted cautiously given the observational design.
Technostress in the Digital Workplace: A Systematic Literature Review of Antecedents, Employee Outcomes, and Mitigation Strategies Heni Sulastri; Rina Anindita; Harits Hijrah Wicaksana; Lista Meria
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (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.v7i5.515

Abstract

This systematic literature review examines how technostress emerges in digital workplaces, how it is associated with employee outcomes, and which personal and organizational resources may mitigate its adverse consequences. The review followed the PRISMA framework and used Scopus as the bibliographic source, with record retrieval and screening facilitated by Watase. The initial search using the keyword combination “Technostress and employee” identified 71 records. After screening, retrieval, and full-text eligibility assessment, 13 studies published between 2019 and 2026 were included in the final qualitative synthesis. The evidence shows that technostress arises from interacting technological, organizational, work-design, and individual conditions rather than from technology use alone. Across the included studies, adverse associations were reported for work engagement, well-being, exhaustion, knowledge hiding, work-family conflict, turnover intention, life satisfaction, and performance-related outcomes. At the same time, some technological demands operated as challenge stressors when employees had sufficient resources for adaptation, supporting voice behavior, skill development, proactive career behavior, and performance. Mitigation mechanisms identified in the included studies comprised training, creative self-efficacy, mindfulness, job crafting, workplace friendship, organizational learning, technical and literacy support, and organizational or family support. The synthesis therefore indicates that technostress is best understood as a dynamic process in which digital demands are interpreted through employee appraisal and shaped by available personal and organizational resources.

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