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
The Role Of Economics and Enterpreneurship Education On Students' Financial Behavior: A Systematic Literature Review
Budi, Nuryamin;
Sidiq, Vina Mustika;
Hamzah, Muhammad Ilyas;
Liliyani, Wa Ode Sitti;
Ni’mah, Syarifah;
Shafwah, Intan Nadya
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i2.151
This study aims to synthesize recent empirical evidence on the role of economics, entrepreneurship, and financial education in shaping students’ financial behavior, with particular attention to psychological mechanisms and behavioral biases. A systematic literature review was conducted using the PRISMA 2020 framework. Scopus-indexed empirical articles published between 2020 and 2025 were identified and screened according to explicit eligibility criteria. The synthesis focused on educational interventions, financial literacy, financial behavior, self-control, financial self-efficacy, overconfidence, and herding behavior. The review indicates that educational interventions can improve financial knowledge, but behavioral change is not always automatic. Financial behavior is more consistently strengthened when financial literacy is supported by self-control, self-efficacy, locus of control, and awareness of cognitive biases. Contextual factors such as gender, family background, peer influence, and digital environments also shape the effectiveness of education. The review is limited by its reliance on Scopus, the heterogeneity of included studies, and the dominance of cross-sectional designs. This study contributes by integrating economics and entrepreneurship education with behavioral finance mechanisms to explain the knowledge-action gap in students’ financial behavior.
Analysis of the Impact of the Peatland Moratorium on Poverty: Evidence from a Difference-in-Differences Analysis
Zamaya, Yelly;
Pratiwi, Sulistya Rini;
Purnamasari, Vidya;
Susilo, Ignatia Bintang Filia Dei;
Abdurakhman, Abdurakhman
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i1.189
This study examines whether Indonesia's peatland moratorium policy influenced poverty outcomes in Riau Province. Enacted through Presidential Instruction No. 10/2011, the moratorium suspended the issuance of new land-use permits in primary forests and peatland areas as part of the government's commitment to environmental conservation. Using a quasi-experimental Difference-in-Differences (DiD) framework, the study designates districts with peatland coverage exceeding 100,000 hectares as the treatment group, while districts below this threshold serve as the control group. The analysis spans both the pre-moratorium period (2009–2011) and the post-moratorium period (2012–2024). The DiD coefficient of −2.407 (p = 0.228) reveals no statistically significant divergence in poverty trajectories between treated and control areas, indicating that the moratorium lacked direct, measurable effects on household welfare. This outcome underscores the inherent limitations of single-sector environmental governance in resolving the multidimensional character of poverty. Among all covariates examined, educational attainment measured as average years of schooling emerges as the most powerful determinant of poverty reduction (β = −2.468, p < 0.001). Unemployment exhibits a positive association with poverty approaching conventional significance thresholds (β = 0.444, p = 0.053), while GDP per capita shows a statistically significant negative effect. Economic growth, though directionally consistent with poverty reduction theory, does not reach significance, suggesting structural impediments to inclusive growth in the province. These findings call for complementary socioeconomic policies that address human capital deficits and labor market constraints alongside environmental conservation measures.
A Value Chain Based Strategic Management Accounting Model for Private Higher Education Institutions
Minggu, Angela Merici;
Aboladaka, Jusuf;
Aleng, Yohana Lince;
Manu, Christian Daniel;
Kase, Alfred G. O.
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i1.195
This study examines the development of a value chain based strategic management accounting model in private higher education institutions. The issue has become increasingly important in a competitive higher education environment, where institutions are required to manage academic and managerial activities more strategically to create value and sustain competitiveness. Using a qualitative case study approach, the study was conducted across three private higher education institutions. Data were collected through in depth interviews, observations, and document analysis, and were examined using open coding, axial coding, and selective coding procedures. The analysis focused on identifying the interdependencies among primary and support activities within the institutional value chain and assessing their contributions to value creation. The findings show that value creation is achieved through the integration of academic functions and support systems, while strategic management accounting plays an important role in generating relevant cost and performance information for managerial decision making. This integration contributes to stronger institutional reputation, improved accreditation outcomes, and greater financial sustainability. The study concludes that the proposed model can support competitive advantage by aligning value chain activities with strategic information needs, thereby strengthening managerial responsiveness and long term institutional performance.
Fiscal Policy and Investment as Determinants of Regional Economic Resilience In Indonesia
Nurnaningsih, Nurnaningsih;
Tope, Patta;
Suparman, Suparman;
Sading, Yunus
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i2.199
Economic resilience has been a major concern in economic development studies, especially when there are recurrent macroeconomic shocks and structural vulnerabilities. Although fiscal and investment policies are widely recognized as drivers of economic growth, empirical evidence linking fiscal and investment policies to regional economic resilience from an aggregate demand perspective is limited. This study examines the impact of these two variables on economic resilience in 34 provinces in Indonesia during the period 2012-2024. Regional resilience is measured using real aggregate consumption relative to counterfactual long-term trends, thereby capturing the capacity of regions to withstand shocks and recover over time. The analysis used a Fixed Effects panel model, selected based on the Chow and Hausman tests. The findings show that disaster-related spending through contingency significantly increases the region's economic resilience in the short term, while capital expenditure also has a positive short-term effect, albeit on a smaller scale. In addition, foreign direct investment and domestic investment show statistically significant and consistent positive effects on economic resilience. These results extend Keynesian aggregate demand theory by showing that fiscal and investment policy instruments not only stabilize output but also strengthen adaptive regional resilience, offering important policy insights for disaster-prone developing countries.
Leading and Emerging Sectors for Regional Development Planning: A Multi-Method GRDP Analysis
Budiyansa;
Tope, Patta;
Sading, Yunus
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar
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DOI: 10.62794/je3s.v7i2.211
This study examines regional economic structure during the 2015–2024 period using a multi-method regional analysis framework. Gross Regional Domestic Product (GRDP) data at constant prices were analyzed across 17 economic sectors, with the provincial economy serving as the reference region. The methods applied include Location Quotient (LQ), Dynamic Location Quotient (DLQ), Shift-Share Analysis focusing on the competitive share component, Klassen Typology, and Relative Sectoral Productivity (RPs). The study aims to identify leading and emerging sectors to support evidence-based regional development planning. The findings reveal a structural transformation characterized by declining competitiveness in traditional sectors such as agriculture and manufacturing, while new growth trajectories are emerging in information and communication, financial services, construction, and education. The integration of five analytical methods enables the classification of sectors into three policy priority groups: leading and sustainable sectors, emerging and scalable sectors, and declining sectors requiring revitalization. This classification provides a robust empirical basis for differentiated regional development strategies. The study recommends targeted policy interventions to strengthen high-performing sectors, accelerate promising sectors, and revitalize structurally lagging sectors