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Andika Isma
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Journal of Economic Education and Entrepreneurship Studies
Published by Universitas Negeri Makassar
ISSN : 27223744     EISSN : 27760278     DOI : https://doi.org/10.62794/je3s
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 87 Documents
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The Role Of Economics and Enterpreneurship Education On Students' Financial Behavior: A Systematic Literature Review Nuryamin Budi; Vina Mustika Sidiq; Muhammad Ilyas Hamzah; Wa Ode Sitti Liliyani; Syarifah Ni’mah; Intan Nadya Shafwah
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i2.151

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.189

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.195

Abstract

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; Patta Tope; Suparman Suparman; Yunus Sading
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i2.199

Abstract

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; Patta Tope; Yunus Sading
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i2.211

Abstract

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
Determinants of Tax Avoidance: The Role of Executive Character, Sales Growth, and Firm Size Sani; Atria Tiffany Widyaningsih
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i2.104

Abstract

Tax avoidance remains a persistent challenge to fiscal sustainability in Indonesia, where tax revenue constitutes the primary source of national development financing. This study investigates the determinants of tax avoidance among real estate and property companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative associative design, purposive sampling yielded nine companies producing 45 firm-year observations. Tax avoidance was measured through the Effective Tax Rate, while executive character was proxied by corporate risk, sales growth by year-over-year revenue change, and firm size by the natural logarithm of total assets. Multiple linear regression analysis was conducted using IBM SPSS version 26. Classical assumption tests confirmed the validity of the regression model. Results show that executive character and firm size each significantly and negatively influence tax avoidance, while sales growth produces no significant effect. Collectively, the three variables explain 29.2% of tax avoidance variance, with the model significant at the one percent level. These findings suggest that behavioral governance and organizational scale are more decisive drivers of corporate tax behavior in Indonesia's property sector than revenue performance alone.
Identifying Proprietary Channel Impact as A Digital Financial Services Indicator on Inflation in Indonesia Rahayu Rahayu; Musthafa Luthfi; Albetris Albetris; Failur Rahman; Nurhayani Nurhayani
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.207

Abstract

Availability of financial services by Banks in Indonesia can make transactions in some sectors of economy more flexible and easier. This inclusiveness creates a new habit in society for payments, money transfer, and other transaction, furthermore, the use of digital financial services can boost the selling performance of MSME’s, especially in e-commerce. Nowadays, the increasing of digital financial services using, affecting money in circulation to prevent inflation. This research aims to measure the extent of the digital financial services can impact inflation by measuring of money supply that use a digital financial service making an econometrics model of Error Correction Model. This model construct of digital financial services that be indicated by proprietary channel. Some variable of proprietary channel includes the use of mobile-internet banking as first variable and the use of phone banking as second variable. This research will find which variable can affect the money supply as an inflation indicator. The finding of this research can be concluded that mobile-internet banking has a significant impact on inflation and phone banking has a significant impact on inflation too. These variables also have simultaneously significant impact on inflation in short run and in long run. So, maintaining inflation have to be considered by the relevant authority.
Entrepreneurship Learning, Entrepreneurial Mindset, and Creativity in Students' Entrepreneurial Intention among Economic Education Students Sandi Sandi; Muhammad Jafar; Romansyah Romansyah; Rahmatullah Rahmatullah; Agussalim Agussalim; Adam Rahman Suradi; Fatmawati Ramli
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.16

Abstract

Entrepreneurship education has become an important strategy for developing university students' entrepreneurial intention; however, the underlying mechanisms through which entrepreneurship learning and entrepreneurial mindset influence entrepreneurial intention remain insufficiently understood. This study aimed to examine the direct effects of entrepreneurship learning and entrepreneurial mindset on entrepreneurial intention, as well as the mediating role of students' creativity among Economic Education students at Universitas Muhammadiyah Bone, Indonesia. A quantitative explanatory research design with a cross-sectional survey was employed. Data were collected from 65 fifth-semester students who had completed an entrepreneurship course using a structured questionnaire based on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results revealed that entrepreneurship learning had a significant positive effect on entrepreneurial intention (β = 0.459; p = 0.030) and students' creativity (β = 0.421; p = 0.005). Entrepreneurial mindset did not significantly influence entrepreneurial intention directly (β = −0.060; p = 0.782), but it significantly enhanced students' creativity (β = 0.572; p < 0.001). Furthermore, students' creativity significantly influenced entrepreneurial intention (β = 0.596; p = 0.003) and mediated the effects of entrepreneurship learning (β = 0.251; p = 0.049) and entrepreneurial mindset (β = 0.341; p = 0.025) on entrepreneurial intention. These findings demonstrate that creativity is a crucial psychological mechanism through which entrepreneurship learning and entrepreneurial mindset are transformed into entrepreneurial intention. Therefore, higher education institutions should integrate experiential entrepreneurship learning, creativity development, and entrepreneurial mindset enhancement to strengthen students' entrepreneurial intention and prepare graduates to contribute to sustainable regional economic development.
The Role of Consumer Hedonic Behavior in Mediating the Influence of Website Quality and Environment on Impulsive Buying (A Study of Tokopedia Users in Palangka Raya) Peridawaty Peridawaty; Gema Borneo Poetra; Pratiwi Hamzah; Rian Sidiq Prakoso
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.18

Abstract

The purpose of this study is to test and explain the influence of website quality and the environment on consumer hedonic behavior and impulsive buying on Tokopedia. This study uses a quantitative (positivist) approach; data collection was carried out using a questionnaire. The sample size was determined using the Slovin formula and obtained 196 samples. The sampling technique was random sampling. Respondents in this study were people who had shopped at Tokopedia; respondents were selected as samples. The data analysis method in hypothesis testing was Partial Least Squares (PLS). The results of the study indicate that website quality and the environment directly influence consumer hedonic behavior and impulsive buying on Tokopedia. Likewise, consumer hedonic behavior influences impulsive buying. Consumer hedonic behavior is not a moderating variable in the relationship between website quality and its influence on impulsive buying. The practical implications of this study can provide knowledge and understanding for the public regarding the role of website quality and the environment in efforts to increase sales volume. The limitations of this study lie in the limited research object of people who shop through the website. Thus, the results of the study can only be generalized to the internet user community. The originality of this research provides a basis for model development and proves an integrated conceptual model of the relationship between the influence of website quality and the environment on consumer hedonic behavior and impulsive buying on Tokopedia.
Web-Based Learning Innovation in Economics Education: Leveraging Google Sites to Boost Interactivity and Conceptual Understanding Yulia Suriyanti; Avelius Dominggus Sore; Dessy Triana Relita; Yopinus Bobi; Munawar Thoharudin; Mukhamad Zulianto
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i3.68

Abstract

The integration of digital learning environments has become increasingly important in economics education, particularly in facilitating students’ understanding of abstract and interconnected concepts. Nevertheless, previous studies on Google Sites-based learning media have primarily focused on technical feasibility and usability, while the pedagogical relationship among instructional design, student engagement, and conceptual understanding remains underexplored. This study aimed to develop and evaluate Google Sites-based learning media and examine its role in fostering engagement and conceptual understanding in economics instruction. The study employed a Research and Development (R&D) approach using the 4D model, consisting of the define, design, develop, and disseminate stages. The participants included tenth-grade students at SMA Nusantara Indah Sintang and two expert validators. Data were collected through classroom observations, expert validation instruments, and student response questionnaires using Likert scales and were analyzed descriptively through feasibility and validity assessments. The findings indicated that the developed media achieved high validity scores from media experts (90%) and subject-matter experts (89%), while student responses reached 92.5%, reflecting high levels of usability, interactivity, and cognitive engagement. The results further demonstrate that multimedia integration, structured navigation, and interactive learning activities contribute to improved conceptual understanding in economics learning. The novelty of this study lies in its integrative instructional perspective, which positions student engagement as a pedagogical mechanism linking digital instructional design and conceptual learning outcomes within web-based learning environments.

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