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
55 Documents
<![CDATA[Entrepreneurial Orientation and Organizational Effectiveness: The Mediating Effect of Organizational Engagement Among Managerial Leaders ]]>
<![CDATA[Dedy Budiman]]>;
<![CDATA[Eko Suhartanto]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.7
<![CDATA[This study investigates how three core dimensions of entrepreneurial orientation (EO) innovativeness, proactiveness, and risk-taking influence organizational effectiveness, and whether organizational engagement mediates these relationships. Data were collected from 138 managerial leaders across property, automotive, banking, financial services, and manufacturing industries using an online questionnaire. EO was measured using adapted Covin and Slevin items, organizational engagement using Saks' (2006) scale, and organizational effectiveness using a 14-item scale adapted from Gold et al. (2001), all rated on a seven-point Likert scale. Multiple regression and Baron and Kenny's (1986) mediation procedure were applied. Results reveal that innovativeness (β = 0.263, p < .001) and proactiveness (β = 0.447, p < .001) positively predict organizational effectiveness, while risk-taking yields no significant direct effect (β = 0.154, p = .084). Organizational engagement partially mediates the relationship between innovativeness and proactiveness, whereas the mediation of the relationship between innovativeness and risk-taking is inconclusive. Findings advance EO research by demonstrating dimension-specific effects and positioning engagement as a critical psychological conduit linking entrepreneurial behaviors to collective performance.]]>
<![CDATA[Teacher Professional Allowance Implementation and Its Implications for Teacher Performance in Public Education Institutions ]]>
<![CDATA[Purwadi Purwadi]]>;
<![CDATA[Musmuliadi Musmuliadi]]>;
<![CDATA[Sabran Sabran]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.19
<![CDATA[This study examines the implementation of teacher professional allowance policy and its implications for teacher performance in public education institutions. As teachers play a central role in educational quality, professional allowance schemes are expected to function not only as financial support but also as policy instruments that strengthen motivation, discipline, and professional responsibility. This study employed a qualitative research approach using in-depth interviews with teachers, school leaders, and education administrators, supported by field observations to capture the actual conditions of policy implementation. The findings indicate that professional allowance is widely perceived as a form of recognition that enhances work motivation, responsibility, and discipline. However, the allowance does not automatically generate substantial improvement in instructional quality, particularly in institutional settings where academic supervision and performance monitoring remain limited. The policy contributes positively to administrative compliance and work discipline, yet its effect on pedagogical innovation and creative instructional practice is less evident. The effectiveness of the allowance system is influenced by intrinsic motivation, leadership support, and the clarity and transparency of administrative procedures. The study highlights the importance of a more integrated management approach that combines professional allowance policy with continuous professional development, institutional support, and stronger evaluation mechanisms to maximize its contribution to teacher performance and educational quality.]]>
<![CDATA[Virtual Economy Simulation Model (VESM): Interactive Learning Innovation in Introductory Economics Courses ]]>
<![CDATA[Endah Andayani]]>;
<![CDATA[Della Rulita Nurfaizana]]>;
<![CDATA[Udik Yudiono]]>;
<![CDATA[Lilik Sri Hariani]]>;
<![CDATA[Fonny Dameaty Hutagalung]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.21
<![CDATA[The development of digital technology has driven learning innovation in the Introduction to Economics course, especially in vocational education. This study aims to develop a Virtual Economy Simulation Model (VESM) as an interactive learning medium based on scenario-based learning designed to improve the market analysis skills of 70 students of Office Administration Education, Offering A and E, class of 2024. The research method uses the Borg & Gall Research and Development (R&D) model modified into seven stages, including needs analysis, design, prototype development, expert validation, limited trials, field trials, and product revisions. The research instruments include economic knowledge tests, market analysis task performance, and a System Usability Scale (SUS) questionnaire. The content validity results show a CVI of 0.89 (high category). The field trial resulted in a significant increase in pre-test to post-test scores in both groups with an N-gain of Offering A of 0.63 while Offering E was 0.66 with an effect size of Cohen's d = 1.59. The average SUS score reached 86.2 (excellent), while qualitative data showed that 92% of students considered VESM to be helpful in understanding economic concepts realistically. These findings indicate that VESM is effective in improving market analysis skills, learning engagement, and theory-practice integration. This model has the potential to be widely adopted in economics teaching in higher education.]]>
<![CDATA[Determinants of Household Welfare among Seaweed Farming Communities: The Roles of Production, Cultivation Area, Prices, and Market Access ]]>
<![CDATA[Irna, Rizky Agusriyanti]]>;
<![CDATA[Pratiwi, Sulistya Rini]]>;
<![CDATA[Kartini]]>;
<![CDATA[Nainggolan, Yohanna Thresia]]>;
<![CDATA[Rahmatika, Maula Fadhilata]]>;
<![CDATA[Rahmawati, Meylin]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.22
<![CDATA[This study examines the effects of seaweed production, cultivation area, selling prices, and market access on household welfare in seaweed farming communities. Seaweed is a strategic commodity in coastal economies, yet the welfare of farming households often remains vulnerable to production uncertainty, price volatility, and unequal access to markets. Using a quantitative research design, this study draws on survey data from 110 respondents to analyze the extent to which farm performance and market-related factors shape household welfare. The analytical framework includes descriptive statistics, a household welfare index, instrument reliability testing, and multiple linear regression. The findings indicate that selling price is the strongest predictor of household welfare, followed by production level, market access, and cultivation area. The model explains a substantial proportion of the variation in welfare, suggesting that improvements in farmer well-being depend not only on output expansion but also on stronger market integration and more stable marketing conditions. These results highlight the importance of price stabilization, improved access to market information, stronger farmer institutions, and better post-harvest and logistics systems. The study provides practical insight for designing rural development policies aimed at improving the resilience and welfare of coastal farming households.]]>
<![CDATA[From Linear to Circular: Empirical Evidence of Circular Economy Adoption and Willingness to Pay in an Indonesian Coastal City ]]>
<![CDATA[Meylin Rahmawati]]>;
<![CDATA[Sulistya Rini Pratiwi]]>;
<![CDATA[Anindya Arman Putri]]>;
<![CDATA[Rizky Agusriyanti Irna]]>;
<![CDATA[Kartini Kartini]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.28
<![CDATA[This study aims to: (1) estimate WTP and aggregate waste fee revenue potential; (2) evaluate community preferences for six CE strategies and their fiscal feasibility; (3) identify determinants of WTP using binary logistic regression; and (4) formulate an evidence-based policy portfolio to close the financing gap in Tarakan City's waste management system. Using CVM and binary logistic regression on 350 households (2024): (1) mean WTP of IDR 174,500/household/year yields IDR 3.93 billion/year aggregate (95% CI: IDR 3.60–4.26 billion) or 71% cost recovery; (2) CE strategy BCR hierarchy: reduce (∞) > reuse/recovery/sorting (1.46) > recycle (0.73) > repair (0.29); (3) Income (OR=2.14; p<0.05) and Education (OR=1.87; p<0.05) are the only significant WTP determinants — confirming the value-action gap and falsifying the information deficit model; (4) a three-level policy portfolio achieves near-full fiscal self-sufficiency (≈99.8% cost recovery) through progressive tariffs and recycling monetization.]]>
<![CDATA[Strategic Development of SMEs for Local Economic Sustainability Using the Quantitative Strategic Planning Matrix ]]>
<![CDATA[Aslam Jumain]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 4 (2025) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v6i4.185
<![CDATA[Small and medium enterprises (SMEs) play a crucial role in sustaining local economies by generating employment, fostering innovation, and strengthening community resilience. However, their strategic development often lacks structured, data-informed approaches that integrate competitiveness and sustainability. This study develops a hybrid analytical framework combining the SWOT–TOWS Matrix, the Internal–External (IE) Matrix, and the Quantitative Strategic Planning Matrix (QSPM) to identify and prioritize strategic alternatives for sustainable enterprise growth. Using SMES Tompobulu, a coffee-processing business in South Sulawesi, Indonesia, as a case study, the research evaluates internal strengths and weaknesses alongside external opportunities and threats to determine the most effective strategic direction. The analysis positions the enterprise in the Grow and Build quadrant of the IE Matrix (Internal Factor Evaluation = 3.05; External Factor Evaluation = 2.80), indicating a strong internal capacity and moderately favorable external environment. Among two alternative strategies, direct export expansion achieved a higher Total Attractiveness Score (2.94) compared to local market penetration (2.64). The findings demonstrate that integrating classical strategic tools with sustainability criteria enhances decision accuracy, competitiveness, and long-term resilience. This study contributes methodologically by adapting QSPM for sustainability-oriented strategy evaluation and empirically by illustrating how SMEs can align export readiness, innovation, and environmental stewardship to achieve sustainable competitiveness. The framework offers practical implications for policymakers and enterprise support institutions to design place-sensitive interventions that reinforce SMEs transformation and inclusive local growth.]]>
<![CDATA[The Moderating Role of Development Financial Institutions on the Association Between Digital Technology and the Financial Performance of SMEs ]]>
<![CDATA[Idris Adamu Adamu]]>;
<![CDATA[Musa Musa Muhammad]]>;
<![CDATA[Ahmad Aliyu Palladan]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 4 (2025) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v6i4.186
<![CDATA[Small and Medium-Sized Enterprises (SMEs) constitute an important segment economically in the world. However, insufficient digital transformation and ease of financing negatively affects their financial performance. This study explores the moderating role of Development Financial Institutions (DFIs) on the association between digital technology adoption and financial performance in SMEs. The study adopts a cross-sectional survey design to collect primary data from SMEs on their digital technology usage, financial performance, and access to DFI financing. The population of the study consists of existing SMEs in Zaria metropolis. A total of 237 questionnaires were administered. However, 228 questionnaires were returned and the data collected were coded accordingly. The findings of the study reveal that DFIs significantly strengthen the positive effects of digital technologies. The findings support the role of DFIs in financing digital adoption in improving financial performance.]]>
<![CDATA[Job Satisfaction as a Mediator between Humanistic Employee Management and Service Quality in the Hotel Industry ]]>
<![CDATA[Kalsum, ER Ummi]]>;
<![CDATA[Rahmawati, Rahmawati]]>;
<![CDATA[Afriza, Lia]]>;
<![CDATA[Isma, Andika]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i1.188
<![CDATA[This study examines the effect of humanistic employee management on service quality through job satisfaction in the Rooms Division of four-star hotels in Greater Bandung. In the hospitality industry, service quality depends not only on operational efficiency but also on how employees are managed and supported. Using a quantitative approach, survey data were collected from Rooms Division employees and analyzed with Structural Equation Modeling (SEM) to test the direct and indirect relationships among the variables. The results show that humanistic employee management has a significant positive effect on both job satisfaction and service quality. Job satisfaction also significantly influences service quality and partially mediates the relationship between humanistic employee management and service quality. These findings indicate that employee-centered management practices contribute to better employee attitudes and more consistent service performance. The study highlights the importance of humanistic management in high-contact hotel operations, particularly in Front Office and Housekeeping, where employee well-being and service delivery are closely interconnected.]]>
<![CDATA[Digital Financial Inclusion, Financial Literacy, and Entrepreneurial Survival The Mediating Role of Digital Finance ]]>
<![CDATA[Amaliyah, Angguliyah Rizqi]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i2.5
<![CDATA[This study examines the impact of digital financial inclusion and financial literacy on entrepreneurial survival by considering the mediating role of digital finance. This issue is particularly relevant as the failure rate of micro, small, and medium enterprises (MSMEs) in Indonesia remains relatively high due to limited access to financing, low financial literacy, and disparities in digital technology adoption. Unlike most previous studies that primarily focus on direct relationships or macro-level impacts of digital financial inclusion, this study investigates the mediating mechanism of digital finance in the relationship between digital financial inclusion, financial literacy, and entrepreneurial survival at the micro-enterprise level. The study employs a quantitative approach using survey data collected from 150 entrepreneurs in Indonesia. The data were analyzed using path analysis and the Sobel mediation test to examine both direct and indirect effects among variables. The findings reveal that digital financial inclusion and financial literacy have a positive and significant effect on entrepreneurial survival. Furthermore, digital finance is proven to significantly mediate the relationship between these variables and business survival. These results provide empirical evidence that the utilization of digital financial services acts as a critical mechanism linking financial access and financial capability to business sustainability. The study contributes to the literature by highlighting the strategic role of digital finance in strengthening entrepreneurial resilience in the digital economy.]]>
<![CDATA[Driving Cocoa Farm Performance through Market Orientation and Institutional Support: The Mediating Role of Innovativeness ]]>
<![CDATA[Aini, Maya Faridhotul]]>;
<![CDATA[Prabandari, Sri Palupi]]>;
<![CDATA[Handrito , Radityo Putro]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i2.6
<![CDATA[This study aims to analyze the mechanisms for enhancing cocoa farm performance through the integration of market orientation strategies and institutional support, with a specific focus on the mediating role of farmer innovativeness. By positioning farmers as primary decision-makers underpinned by Upper Echelons Theory, this research explores how individual innovation capacity influences business performance in the upstream sector. Data were collected from 245 smallholder cocoa farmers in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market orientation exerts a significant positive influence on both farmer innovativeness and business performance. Institutional support, particularly through regulative and cognitive pillars, significantly enhances innovativeness and performance directly. However, the mediation analysis shows that while innovativeness significantly bridges the relationship between market orientation and performance, it does not significantly mediate the link between institutional support and performance. These findings suggest that institutional aid often impacts operational performance directly without necessarily triggering deep-seated innovative transformations. The implications of this research underscore the necessity for policymakers to prioritize human capital development and knowledge infrastructure to foster a more innovative and resilient cocoa agribusiness sector.]]>
