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
Articles
114 Documents
<![CDATA[Internal Audit and Accounting Information System Integration for Construction Project Financial Risk Control: A Qualitative Case Study ]]>
<![CDATA[Nurlillah Dwinda Wicaksono]]>;
<![CDATA[Driana Leniwati]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.421
<![CDATA[This study examines how the integration of Internal Audit and Accounting Information System (AIS) is perceived by organizational actors to support financial risk control in construction projects, using PT MM as an illustrative case. The study was motivated by observations that internal audit at PT MM has traditionally concentrated on the final project stage, while AIS has not been fully utilized as a real-time monitoring and risk-control tool, which informants associated with delayed identification of financial irregularities and heightened exposure to cost overruns, project delays, and cash flow disruptions. This qualitative case study, informed by an interpretive perspective, collected data from seven informants (two internal auditors, two project leaders, two finance staff, and one risk manager) selected through purposive sampling, via an open-ended written questionnaire, non-participant observation, and document review, analyzed using Braun and Clarke's thematic analysis. The findings suggest that, from informants' perspective, Internal Audit and AIS integration is associated with more active project monitoring, earlier attention to financial risks, faster corrective recommendations, and greater perceived transparency and accountability in project financial management, although several implementation challenges emerged, including delayed data updates, inconsistent data entry, inconsistent interdepartmental coordination, and incomplete continuous auditing. The study concludes that, within this single case, Internal Audit and AIS integration appears to strengthen the conditions for financial risk control when supported by integrated information systems, effective cross-functional collaboration, and sustained use of financial information; further research should test whether these perceived mechanisms yield measurable reductions in project financial risk.]]>
<![CDATA[Inflation in the Economic Growth–Poverty Nexus: Evidence from Subnational Panel Data in a Developing Economy ]]>
<![CDATA[Andi Herman Jaya]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.432
<![CDATA[Poverty remains a persistent development challenge across subnational economies despite substantial differences in regional growth performance. This study examines the relationships among economic growth, inflation, and poverty and evaluates the intervening role of inflation in the growth–poverty nexus using subnational panel data for the 2020–2025 period. Secondary data were compiled primarily from official national statistical publications, covering 122 regional units. Panel data regression was employed with regional and year effects, while model specification was determined separately for each equation and statistical inference was evaluated using robust procedures. The analytical framework distinguishes the direct association between economic growth and poverty from the indirect component operating through inflation. Given the contemporaneous and observational nature of the data, the intervening mechanism is interpreted as an associational panel relationship rather than definitive causal mediation. This framework recognizes that the transmission of economic growth into poverty reduction may operate through multiple channels, including price dynamics, employment creation, income distribution, human capital, social protection, and structural transformation. The study contributes to the regional development literature by integrating inflation into the analysis of heterogeneous growth–poverty relationships at the subnational level. The findings provide a framework for understanding why comparable economic growth outcomes may generate different poverty responses across regions and emphasize the importance of maintaining price stability alongside inclusive growth policies.]]>
<![CDATA[Optimizing AI-Driven Feedback Through Learning Style Alignment: Evidence from a Factorial Experiment among Accounting Students ]]>
<![CDATA[Diyah Probowulan]]>;
<![CDATA[Ilham Saifudin]]>;
<![CDATA[Nina Martiana]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.306
<![CDATA[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.]]>
<![CDATA[Digital Financial Literacy, Entrepreneurship Education, and Entrepreneurial Self-Efficacy as Determinants of Entrepreneurial Intention: A Systematic Literature Review ]]>
<![CDATA[Baso Sardjan]]>;
<![CDATA[A. Muh. Anzhari]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.406
<![CDATA[Entrepreneurial intention has received increasing attention in the digital economy, yet empirical evidence on the roles of digital financial literacy, entrepreneurship education, and entrepreneurial self-efficacy remains fragmented across studies and contexts. This study synthesizes the available evidence through a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Nineteen empirical studies published between 2020 and 2026 were included following predefined eligibility criteria and screening procedures covering Scopus, Web of Science, and SINTA-accredited journals. The evidence was examined using thematic synthesis and narrative analysis to identify consistent, mixed, direct, mediated, and moderated relationships among the three focal determinants and entrepreneurial intention. The findings indicate that digital financial literacy is associated with entrepreneurial intention through financial capability and risk-taking mechanisms, while entrepreneurship education influences entrepreneurial intention both directly and through entrepreneurial self-efficacy and other entrepreneurial mechanisms. Entrepreneurial self-efficacy emerges as an important psychological mechanism linking educational and contextual factors to entrepreneurial intention, although the strength and significance of these relationships vary across contexts and study designs. Based on the integrated evidence, this review proposes an Integrated Entrepreneurial Intention Framework that connects digital financial literacy, entrepreneurship education, and entrepreneurial self-efficacy through direct and mechanism-based pathways. The framework provides an evidence-informed perspective for understanding entrepreneurial intention in the digital economy and identifies areas requiring further empirical investigation.]]>
<![CDATA[Bridging Innovation and Digitalization: The Critical Role of Digital and Financial Literacy in Indonesian SME’s ]]>
<![CDATA[Ignatius Edward Riantono]]>;
<![CDATA[Kania Alma Tiara]]>;
<![CDATA[Renta Lestari Hutabarat]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.416
<![CDATA[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.]]>
<![CDATA[Implementation of Smart Governance in Population Administration Service Innovation: A Narrative Literature Review and Contextualization ]]>
<![CDATA[Annisa Fabriana]]>;
<![CDATA[Endang Larasati Setianingsih]]>;
<![CDATA[Ika Riswanti Putranti]]>;
<![CDATA[Kismartini Kismartini]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.429
<![CDATA[The implementation of smart governance has become increasingly important in transforming population administration services to make them more efficient, transparent, responsive, and accessible to the public. However, digital transformation in public services does not merely involve the adoption of technology but also requires institutional capacity, data integration, competent human resources, public participation, and collaboration among stakeholders. This study aims to analyze the implementation of smart governance in population administration service innovation and contextualize its relevance to Cilacap Regency. This study employed a narrative literature review approach by analyzing relevant publications published primarily between 2021 and 2026 and retrieved from Google Scholar and SINTA databases. Six studies were selected based on their relevance to smart governance, digital government, public service innovation, and population administration. The findings indicate that smart governance implementation is reflected in service digitalization, data integration, information technology utilization, transparency, public participation, and inter-agency collaboration. Although these innovations improve service accessibility, efficiency, and responsiveness, several challenges remain, including infrastructure limitations, system integration, digital literacy, human resource capacity, and unequal access to digital services. In Cilacap Regency, innovations such as “Dolan Teluk Penyu” and “Maria Mercedes Jaritan” demonstrate progress toward more accessible population administration services. Nevertheless, limited online queue capacity and high demand for electronic identity card services indicate that digitalization has not fully guaranteed equitable access. Therefore, strengthening technological infrastructure, institutional capacity, data integration, and inclusive service mechanisms is essential for sustainable smart governance implementation.]]>
<![CDATA[The Role of Financial Literacy in Moderating the Effect of Buy Now Pay Later and Consumer Motivation on Youth Consumptive Behavior ]]>
<![CDATA[Reza Anggapratama]]>;
<![CDATA[Rina Sulistyowati]]>;
<![CDATA[Fharhan Hadi Sulthoni]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.17
<![CDATA[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.]]>
<![CDATA[Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior ]]>
<![CDATA[Masnawaty Sangkala]]>;
<![CDATA[Adriansyah Adriansyah]]>;
<![CDATA[Andi Nurrahma Gaffar]]>;
<![CDATA[Andi Renita Puspayanti]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.442
<![CDATA[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.]]>
<![CDATA[Artificial Intelligence Literacy and Digital Entrepreneurial Intention: The Mediating Role of Attitude toward Digital Entrepreneurship at Two Public Vocational Institutions ]]>
<![CDATA[Ahmadi Usman]]>;
<![CDATA[Asri Essada Nurachmah]]>;
<![CDATA[Maududi Lamparawi Magenda]]>;
<![CDATA[A. Putri Pratiwi Pramulia AR]]>;
<![CDATA[Ahmad Afif Bakhtiar]]>;
<![CDATA[Muhammad Sadiq]]>;
<![CDATA[Aedil Firmansya]]>;
<![CDATA[Muhammad Dzaky Al Fatihah Putra]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.472
<![CDATA[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.]]>
<![CDATA[Does Trust in Government Matter for Tax Compliance? Examining the Roles of Tax Digitalization and National Pride ]]>
<![CDATA[Muhammad Azis]]>;
<![CDATA[Adriansyah Adriansyah]]>;
<![CDATA[Dini Kamilia Salma]]>;
<![CDATA[Nurkholifah Burhanuddin]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i5.496
<![CDATA[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.]]>
