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 38 Documents
Combined Assurance Strategy in Sharia Audit for Detecting Hifz al-Mal Violations in Islamic Financing Umar, St Hafsah
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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Abstract

The growth trajectory of Indonesia’s Islamic banking sector continues to reflect a positive trend; however, the industry remains confronted with critical challenges related to sharia non-compliance, particularly within financing instruments such as murābaḥah, muḍārabah, mushārakah, and ijārah. Various forms of non-compliance have emerged at both administrative and substantive levels, indicating potential violations of the ḥifẓ al-māl principle within the framework of maqāṣid al-sharīʿah. This study aims to explore and conceptualize an effective sharia audit strategy to detect such irregularities by proposing a four-pillar auditing model that integrates: (1) fatwa- and PSAK-based checklist mechanisms, (2) a combined assurance approach between the Sharia Supervisory Board and internal audit units, (3) strengthened professional competence and auditor scepticism, and (4) risk-based audit mapping. Employing a descriptive qualitative design through systematic library research, the study synthesizes primary regulatory texts and recent empirical scholarship using thematic classification and content analysis. The findings indicate that sharia auditing practices which remain focused on administrative compliance are insufficient for identifying substantive deviations. Consequently, a risk-oriented, collaborative, and maqāṣid-driven audit framework is required to ensure the protection and preservation of transactional value. This research contributes to the development of an operational and value-based sharia audit model that can support internal policy implementation within Islamic financial institutions and serve as an academic foundation for enhancing national sharia auditing standards.
How Employee Creativity and Motivation Shape Organizational Innovation? A Quantitative Study in Human Resource Management Suwaji, Rifki; Anut, Anastasia; Jaisa, Maria Melania; Hadit, Philipus; Annasyah, Eric
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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Abstract

Organizational innovation has become a critical determinant of competitiveness in modern manufacturing firms, particularly in the era of digital transformation and dynamic market pressure. This study examines the influence of employee creativity and motivation on organizational innovation within the broader framework of human resource management. Using a quantitative associative approach, data were collected from 85 employees selected through proportionate stratified random sampling from a workforce of 500 employees in a large-scale manufacturing company. Survey responses were measured using a Likert-scale instrument, and multiple linear regression analysis was performed using SPSS version 26. The empirical results show that employee creativity significantly predicts organizational innovation (β = 0.465, p < 0.001), indicating that creative employees tend to generate novel ideas and contribute to innovation-driven practices. Motivation also demonstrates a significant positive effect (β = 0.389, p < 0.001), suggesting that motivated employees are more engaged in innovative behavior and improvement initiatives. Together, creativity and motivation account for 68.2% of the variance in organizational innovation (R² = 0.682), confirming their synergistic role as key drivers of innovation capability. The study highlights important implications for human resource management, emphasizing the need for strategic policies that nurture creativity, strengthen intrinsic motivation, and reward innovative contributions to sustain organizational competitiveness.
Financial Literacy and Income as Determinants of Digital Financial Application Usage Among Millennials Gami, Emelia Rahmadany Putri; Mardhiyah, Ainun; Muda, Iskandar
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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Abstract

Digital financial applications have become essential tools for transaction management, savings, payments, and investment activities, particularly among millennials who represent the highest adoption segment in the digital economy. This study examines the influence of financial literacy and income on digital financial application usage behavior among millennials. A quantitative explanatory design was employed, and data were collected from active users of digital financial platforms, including mobile banking, e-wallets, and online investment services. The dataset was analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to assess both the measurement and structural components of the model. The measurement model exhibited strong reliability and validity, supported by high factor loadings, Composite Reliability values exceeding 0.89, and Average Variance Extracted (AVE) values above 0.73. Discriminant validity was confirmed through the Fornell–Larcker criterion and HTMT analysis. The structural model revealed that financial literacy significantly influences digital financial behavior (β = 0.389, t = 6.214, p < 0.001), emphasizing the role of knowledge, attitudes, and financial management capability in shaping responsible digital financial engagement. Income also demonstrated a significant positive effect (β = 0.334, t = 5.102, p < 0.001), indicating that greater economic capacity supports broader and more advanced use of digital financial tools. The model’s R² value of 0.472 indicates moderate predictive power, while a Q² value of 0.311 confirms strong predictive relevance. These findings underscore the importance of both cognitive and economic factors in cultivating safe, inclusive, and sustainable digital financial behavior among millennials.
Understanding Achievement Motivation Among Scholarship Recipients in Higher Education Wulandari, Dela; Riyadi, Riyo; Astuti, Ratna Fitri; Sudarman, Sudarman
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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Abstract

This study explores the dynamics of achievement motivation among scholarship recipients in a higher education context. Although scholarships are generally expected to enhance academic motivation and support students’ needs, many recipients perceive that financial assistance alone does not directly strengthen their motivation to achieve. Using a qualitative descriptive design, data were collected through in-depth interviews with five scholarship beneficiaries. The data were analyzed using a systematic process of reduction, presentation, and conclusion drawing. The findings reveal that, in terms of choice, scholarships function not only as financial support but also as catalysts that strengthen students’ motivation, sense of responsibility, and academic focus. Persistence is shaped by internal factors such as personal aspirations, family values, and responsibility, as well as external factors including financial stability, routine mentoring, and performance expectations. In the dimension of effort, scholarship recipients demonstrate structured learning strategies, consistent study habits, and increased engagement in academic improvement activities. Overall, the study highlights that scholarships play a multidimensional role extending beyond financial assistance by fostering responsibility, perseverance, and disciplined learning behavior. These insights contribute to a deeper understanding of motivational mechanisms among students receiving financial aid and underline the importance of integrated academic and mentoring support within scholarship programs.
Household Financial Literacy Among Oil Palm Farming Families: A Qualitative Descriptive Analysis Ashari, Ayu; Reza, Reza; Haidar, Kadori; Sutrisno, Sutrisno
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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Abstract

This study examines household financial literacy among women in oil palm farming families, a sector known for its economic volatility due to fluctuating commodity prices and limited access to financial information. Using a qualitative descriptive approach, data were collected through in-depth interviews and direct observations with women responsible for managing household finances in oil palm smallholder environments. The data were analyzed through stages of reduction, presentation, and conclusion drawing. The findings reveal that household financial literacy among these women is generally adequate, particularly in understanding income sources, essential expenditures, and the importance of prioritizing needs over wants. Respondents demonstrated the ability to manage income through budgeting decisions and to handle debt responsibly by ensuring timely repayment. However, financial challenges remain, especially due to the absence of systematic financial recordkeeping and limited long-term budgeting practices. These limitations often lead to difficulties in managing household finances during periods of price fluctuation or reduced harvest yields. The study emphasizes the need for strengthened financial education programs to support better planning, recording, and resilience in agricultural household economies.
Performance and Feasibility Analysis of a Micro-Enterprise Laundry Business Sutarmo, Abdur Rahman; Sutrisno, Sutrisno; Riyadi, Riyo; Ruspian, Ruspian
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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Abstract

This study analyzes the performance and financial feasibility of a micro-enterprise laundry business operating in the service sector. Using a descriptive quantitative approach, primary data were collected through structured interviews with the business owner and employees to capture detailed information on operational and financial conditions. Financial performance was evaluated by analyzing revenue, operating costs, net income, and the Benefit Cost ratio as an indicator of business feasibility. The results indicate that the laundry enterprise achieved an average Benefit Cost ratio of 2.02 during the observation period, demonstrating strong financial feasibility and efficient resource utilization. This finding suggests that the business is capable of generating returns that significantly exceed its operational costs. Furthermore, the analysis reveals that effective cost control, accurate financial recordkeeping, and stable service demand play a crucial role in sustaining profitability. The study highlights that micro-enterprise laundry businesses have considerable potential for long-term sustainability when supported by sound financial management practices. Strengthening systematic cost monitoring, improving financial planning, and maintaining service quality are recommended to enhance operational efficiency and ensure continuous business growth. The findings provide practical insights for micro-entrepreneurs and policymakers seeking to support the development and resilience of small-scale service businesses.
Entrepreneurial Character Formation within Families and Its Implications for Community Empowerment Rustang, Nur Amang; Yani, Ni Luh Sinta; Sari, Puji Novita
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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Abstract

This study examines the formation of entrepreneurial character within families and its broader impact on community development. Using a qualitative research approach, data were collected through observations, in-depth interviews, questionnaires, and documentation involving 43 respondents from a family-based community setting. Data were analyzed through systematic qualitative procedures to capture patterns of entrepreneurial character formation and its perceived outcomes. The findings reveal that families play a central role in cultivating core entrepreneurial values, including perseverance, discipline, high motivation, honesty, commitment, cooperation, leadership, responsibility, and risk-taking behavior. These values are deeply embedded in daily family practices and contribute to the sustainability of economic activities within the community. However, several entrepreneurial traits remain underdeveloped, particularly creativity, innovation, independence, communication skills, and curiosity, which may limit further entrepreneurial growth. In terms of impact, the formation of entrepreneurial character within families contributes positively to improved household welfare, job creation, skill enhancement, and the establishment of a more harmonious and resilient community. This study highlights the strategic importance of family-based entrepreneurial education as a foundation for long-term community empowerment and inclusive economic development.
Student Acceptance of Mobile Videos in Online Learning: An Application of the Technology Readiness and Acceptance Model Nguyen, Nghi; Hien, Le Thi Dieu
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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Abstract

This study examines student acceptance of mobile videos in online learning by applying the Technology Readiness and Acceptance Model (TRAM). The research investigates the relationships between technological readiness, perceived ease of use, perceived usefulness, and students’ intention to use mobile video-based learning tools. A quantitative research design was employed, with data collected from university students using a quota sampling technique. Structural Equation Modeling (SEM) was applied to test the proposed research model and examine both direct and indirect relationships among the constructs. The findings indicate that technology readiness has a significant positive effect on perceived ease of use, perceived usefulness, and students’ intention to use mobile videos in online learning. Furthermore, perceived ease of use and perceived usefulness are found to significantly influence students’ behavioral intention to adopt mobile video-based learning. These results highlight the critical role of individual readiness toward technology in shaping students’ acceptance of digital learning media. The study contributes to the literature on adoption of educational technology by confirming that technology readiness is a key antecedent of mobile learning acceptance. Practical implications suggest that educational institutions should strengthen students’ technological readiness to enhance the effectiveness and sustainability of mobile video-based online learning.

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