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
38 Documents
The Influence of the Family Hope Program and Direct Cash Assistance on Community Poverty Levels: A Quantitative Study
Mustapa, Nur Inda;
Panigoro, Meyko;
Gani, Imam Prawiranegara;
Mahmud, Melizubaida;
Halid, Risca Marsanti
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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The purpose of this study is to determine whether there is an influence of the Family Hope Program (PKH) and Direct Cash Assistance (BLT) on the poverty level of the community in Poowo Barat Village, Kabila District, Bone Bolango Regency. This research uses a descriptive quantitative approach. The sample size is 63 respondents, namely recipients of the Family Hope Program and recipients of Direct Cash Assistance. Data collection techniques were obtained from observations and questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously, the Family Hope Program (PKH) and Direct Cash Assistance (BLT) variables have a significant effect on the poverty level of the community in Poowo Barat Village, Kabila District, Bone Bolango Regency. From the results of data analysis in the table above, the R value is 0.520 and R Square is 0.271. This means that the regression model obtained can explain that the Family Hope Program (X1) and Direct Cash Assistance (X2) variables can influence the poverty level of the community in Poowo Barat Village, Kabila District, Bone Bolango Regency by 27.1%. While the remainder is influenced by other variables not examined in this study.
The Influence of Remote Working and Organizational Support on Work Engagement with Job Satisfaction as a Mediating Variable in Service Sector Companies in Indonesia
Iman, Nurul;
Nitawati, Elly Yuniar
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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This study aims to analyze the influence of remote working and perceived organizational support (POS) on work engagement, with job satisfaction as a mediating variable, among employees in the service sector in Indonesia. The research adopts a quantitative descriptive-correlational approach, involving 100 respondents selected through purposive sampling. Data were collected using an online Likert-scale questionnaire and analyzed using descriptive statistics, validity and reliability tests, Pearson correlation, and path analysis to examine both direct and indirect relationships among variables.The results indicate that both remote working and POS have a direct, positive, and significant influence on job satisfaction. Furthermore, job satisfaction directly affects work engagement. A significant mediation effect was also found, showing that job satisfaction serves as a key link in explaining how remote working and POS can enhance employee engagement. These findings highlight the importance of work experience quality in the context of flexibility and organizational support.Theoretically, this study contributes to the literature on modern work relationships and reinforces the role of job satisfaction as a key psychological variable in promoting work engagement. Practically, the findings can serve as a foundation for service sector management to develop flexible work policies and supportive organizational systems that are not only efficient but also prioritize employee well-being.
The Influence of Consumer Reviews on Social Media on Purchase Intentions for Household Products (A Digital Marketing Approach) in Pasar Turi Baru Surabaya
Setyarti, Eryana;
Pudjowati, Juliani;
Iman, Nurul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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The rapid advancement of digital technologies has transformed consumer behavior, particularly in how purchase decisions are influenced by social media interactions. This study investigates the effect of consumer reviews on social media platforms on the purchase intentions of household products, with a focus on vendors and consumers at Pasar Turi Baru in Surabaya, Indonesia. Employing a quantitative research design, data were collected from 50 respondents through a structured questionnaire distributed on-site. The study utilized a simple linear regression analysis to examine the relationship between social media reviews and consumer purchase intentions. The results indicate that consumer reviews have a statistically significant positive effect on purchase intentions. Visual content, trustworthiness of the source, and user-generated authenticity emerged as key drivers influencing consumer confidence. The coefficient of determination (R²) reached 0.527, meaning that 52.7% of the variation in purchase intention can be explained by exposure to consumer reviews. Findings also highlight that visual testimonials and narrative experiences shared on platforms like Instagram and TikTok are particularly persuasive. This research offers practical implications for traditional vendors transitioning to digital marketing. It emphasizes the importance of leveraging user reviews, creating trustworthy content, and engaging with consumers online to enhance their purchasing motivation. The novelty of the study lies in its context: a traditional wholesale market integrating modern digital strategies, offering insights rarely explored in previous literature.
Employee Engagement as an Intervening Variable in the Relationship Between Work-Life Balance and Employee Retention in Indonesian Digital Startups
Noviandari, Indah;
Rahmasari, Anggraeni;
Imamah, Nurul;
Nitawati, Elly Yuniar
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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This study examines the mediating role of employee engagement in the relationship between work-life balance and employee retention among digital startup employees in Surabaya, Indonesia. Using a quantitative associative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), data were collected from 150 respondents working in various digital startups through purposive sampling. The research employed validated instruments measuring work-life balance, employee engagement, and employee retention using a 5-point Likert scale. Results demonstrate that work-life balance has a positive and significant direct effect on employee retention (β = 0.30, p < 0.001) and employee engagement (β = 0.50, p < 0.001). Employee engagement also significantly influences employee retention (β = 0.30, p < 0.001). Furthermore, employee engagement partially mediates the relationship between work-life balance and employee retention with an indirect effect of 0.15 (p = 0.002). The model explains 46.8% of the variance in employee retention and demonstrates adequate predictive relevance (Q² = 0.312). These findings indicate that while work-life balance directly contributes to employee retention, its effect is enhanced through increased employee engagement. The study contributes to human resource management literature by highlighting the importance of integrating work-life balance policies with engagement enhancement strategies in the dynamic startup environment. Practical implications suggest that digital startups should focus on creating flexible work arrangements while simultaneously fostering emotional and psychological attachment to improve talent retention in Indonesia's competitive tech sector.
Corporate Social Responsibility in the Age of Sustainability: A Global Perspective on Management Practices
Reni, Reni;
Sampoerno, Mochamad Rizki;
Pari, Fauzie;
Chrisulianti, Rizki
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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This study aims to analyze the influence of Corporate Social Responsibility (CSR) on sustainability practices in Indonesian companies. Employing a quantitative approach with multiple linear regression methods, the research involves data from 100 respondents across various industrial sectors, all holding strategic roles in their companies' CSR management. The independent variables consist of four CSR dimensions: economic, legal, ethical, and philanthropic, while the dependent variable is sustainability practices, which encompass environmental, social, and governance aspects. The results show that all CSR dimensions simultaneously have a significant impact on sustainability practices, with a coefficient of determination (R²) of 0.681 and a significance value of 0.000. The economic dimension emerges as the most dominant factor, having the highest regression coefficient. Meanwhile, the ethical and philanthropic dimensions, although less dominant, remain significant and play important roles in building social legitimacy and corporate reputation. This study also emphasizes the importance of integrating CSR into long-term business strategies, as well as the need for digitalizing sustainability reporting and establishing dedicated sustainability management units. The findings contribute theoretically to the development of a strategic CSR model and offer practical implications for corporate management in addressing global sustainability demands.
Study on the Impact of Agroforestry Intercropping Activities on Increasing Farmers' Income through the Social Forestry Program
Setyarti, Eryana;
Pudjowati, Juliani;
Nitawati, Elly Yuniar
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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Research in the KPH Malang reforestation park contract area aims to determine the level of dependence of farmers on forest resources and the role of Perum Perhutani in increasing farmers' income with the Agroforestry Tumpangsari system forestry program. This research requires empirical data that explains the effect of implementing intensification on productivity, income levels and efficiency of farmers participating in social forestry programs. The research results show that the influencing variables are capital, production results, and the number of program participants. Apart from that, there is a difference between the income of program participant farmers and non-program participant farmers. The government's efforts to conserve forests and carry out reforestation can be carried out well with cooperation between Perhutani and program participant farmers.
Digital-Based Informal Entrepreneurship Education: Transforming Social Media into a Business Learning Space
Nurhayani, Nurhayani;
Isma, Andika;
Windarsari, Wiwin Riski;
Alisyahbana, Andi Naila Quin Azisah;
Muflih, Betania Kartika
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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The development of digital technology has driven transformations in various aspects of life, including entrepreneurship education. This study examines how social media can be utilized as an informal learning space to support digital-based entrepreneurship education without being limited by space and time. Using a qualitative approach and literature review, this article explores the role of platforms such as Instagram, TikTok, and YouTube in disseminating entrepreneurial knowledge, building business communities, and creating flexible and accessible learning ecosystems. The results show that social media is not only a means of business promotion but also plays a role as an interactive and inspiring educational medium. The use of experience-based content, tutorials, and entrepreneurial success stories is a key strategy in educating audiences, both informally and formally. This article recommends optimizing the use of social media by educators, MSMEs, and entrepreneurial communities to expand access to relevant and contextual business learning in the digital era.
Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions
Fadhilatunisa, Della;
Fakhri, M. Miftach;
Nirmalasari, Aprilianti;
Awalia, Andi Dio Nurul;
Soeharto , Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023
Jannah, Raodahtul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach
Sari, Nur Rahmah;
Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness, and spiritual awareness. Islamic values such as honesty, steadfastness, and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.