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
87 Documents
<![CDATA[Mediation Effect of Competitive Advantage on Marketing Environment and Product Creativity on Marketing Performance ]]>
<![CDATA[Lustono Lustono]]>;
<![CDATA[Fadhil Ghani Lusaputra]]>;
<![CDATA[Ilma Dhiyaulhayi Al-Lust]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.257
<![CDATA[The aim of this research is to examine the mediating effect of competitive advantage on the relationship between the marketing environment and product creativity on marketing performance. This type of research is quantitative research with a survey method. The number of samples studied in this study was 150 samples of Batik MSMEs in Banjarnegera Regency. Technique: Purposive sampling technique, the data collection method used was a questionnaire. The data analysis technique uses Structural Equation Modeling (SEM) with the SmartPLS program. The results of this research show that the marketing environment and Product Creativity partially have a positive and significant effect on Competitive Advantage. marketing environment, Product Creativity and Competitive Advantage partially have a positive and significant effect on marketing performance. Competitive Advantage is able to mediate the influence of the marketing environment on marketing performance. Competitive Advantage is able to mediate the influence of Product Creativity on marketing performance.]]>
<![CDATA[The Role of Entrepreneurship Education in Developing Students Entrepreneurial Intentions Through Self-Efficacy ]]>
<![CDATA[Damayanti Damayanti]]>;
<![CDATA[Acep Fatchuroji]]>;
<![CDATA[Andi Indra Saputra Alamsyah]]>;
<![CDATA[Wahyu Muh Syata]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.265
<![CDATA[This study explores the role of entrepreneurship education in shaping students' entrepreneurial intentions through the development of self-efficacy. Entrepreneurship education serves as a bridge between the academic environment and the professional world, while self-efficacy acts as a psychological factor that influences individuals’ motivation to pursue entrepreneurial paths. This study employed an integrative literature review supported by bibliometric analysis to synthesize previous empirical findings on entrepreneurship education, self-efficacy, and entrepreneurial intention.. Relevant journal articles were systematically identified through academic databases such as Google Scholar and Scopus, focusing on studies published in the past five years that examine the relationship between entrepreneurship education, self-efficacy, and entrepreneurial intention. The review process included stages of topic refinement, keyword-based search, selection based on inclusion criteria, and thematic analysis. The findings indicate that self-efficacy is closely associated with students’ entrepreneurial intentions through five key dimensions: (1) belief in one’s ability to design and manage a business, (2) readiness to face challenges and take initiative, (3) alignment with or resistance to prevailing social norms related to entrepreneurship, (4) resilience in overcoming obstacles, and (5) confidence in making entrepreneurial decisions. These findings suggest that entrepreneurship education, when combined with self-efficacy development, can foster stronger interest and preparedness among students to engage in entrepreneurial endeavors. The study underscores the importance of designing entrepreneurship programs that integrate both cognitive and psychological dimensions to promote entrepreneurial readiness.]]>
<![CDATA[Fueling Growth: Integrating Entrepreneurship Education into Medan’s Small Business Sector ]]>
<![CDATA[Darwis Tamba]]>;
<![CDATA[Peran Simanihuruk]]>;
<![CDATA[Riko Fridolend Sianturi]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.276
<![CDATA[Entrepreneurship acts as a critical catalyst for mitigating structural unemployment and fostering economic resilience in developing nations such as Indonesia. Despite its strategic importance, the translation of psychological readiness into tangible business action remains a persistent challenge within the Micro, Small, and Medium Enterprise (MSME) sector. This study investigates the structural pathways of the Theory of Planned Behavior (TPB) to determine how cognitive antecedents drive actual entrepreneurial behavior, focusing specifically on the intervening role of entrepreneurship education. Data were collected from a purposive sample of 248 MSME practitioners in Medan, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical results reveal an asymmetrical structural mechanism that challenges conventional TPB assumptions. Specifically, Attitude toward the Behavior and Subjective Norms exert powerful, direct impacts on entrepreneurial execution, operating independently of educational interventions. In stark contrast, Perceived Behavioral Control (PBC) fails to influence behavior directly; rather, its structural utility is fully realized only when mediated by entrepreneurship education. These findings indicate that while intrinsic motivation and social expectations autonomously drive venture creation, perceived operational capacity requires the structural scaffolding of formal education to materialize into actual business practices. Consequently, this study provides a strategic blueprint for policymakers, demonstrating that MSME empowerment programs must pivot from purely motivational seminars toward practical, capability-building interventions that operationalize perceived control.]]>
<![CDATA[Implementation of an Electronic Performance Management System and Its Contribution to Employee Performance in Public Sector Organizations ]]>
<![CDATA[Mahlida Listiani]]>;
<![CDATA[Musmuliadi Musmuliadi]]>;
<![CDATA[Aini Aini]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.279
<![CDATA[This study examines the implementation of an electronic performance management system and its contribution to employee performance in a public sector organization. The increasing adoption of digital governance requires government institutions to enhance accountability, transparency, and efficiency through technology-based performance management systems. Using a qualitative research approach, data were collected through in-depth interviews with employees, supervisors, and administrative officials, complemented by field observations and document analysis. The study explores how the electronic performance system is implemented and how it influences employee performance in daily administrative activities. The findings indicate that the system contributes positively to employee discipline, task accountability, work monitoring, and performance evaluation processes. Employees perceive the system as an effective tool for documenting work achievements, improving transparency, and facilitating communication between supervisors and staff. However, several challenges remain, including technical constraints, varying levels of digital competency, and the need for stronger organizational support to maximize system utilization. The effectiveness of the electronic performance system is influenced by leadership commitment, user readiness, system reliability, and the integration of performance evaluation mechanisms. The study highlights the importance of continuous capacity building, system refinement, and institutional support to optimize digital performance management practices and strengthen employee performance within public sector organizations.]]>
<![CDATA[Developing Tourism Products in an Emerging Ecotourism Village: Integrating ECOS and Doxey’s Irritation Index ]]>
<![CDATA[Marciella Elyanta]]>;
<![CDATA[Hasan Sobirin]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.282
<![CDATA[This study was conducted due to the emerging condition of Harangan Girsang Paradise Ecotourism Village, which has recently been developed and still experiences low tourist visits, indicating the need for appropriate tourism product development strategies. This study aimed to evaluate the condition of tourism products, analyze community attitudes toward tourism development, and formulate appropriate development strategies. The study employed a descriptive qualitative and quantitative (mixed-methods) approach. Data were collected through observation, in-depth interviews with the 1 tourism village management, documentation, literature review, and questionnaires distributed to 18 community members and 18 visitors. The data were analyzed using qualitative analysis and descriptive statistics. The Ecotourism Opportunity Spectrum (ECOS) and Recreation Zone Index (RZI) were used to evaluate the conditions of tourism products, while Doxey’s Irritation Index was applied to analyze community attitudes. The findings indicated that tourism products were in the eco-generalist category, whereas community attitudes were at the euphoria stage, reflecting strong support for tourism development. Based on these findings, the recommended strategies include strengthening nature- and culture-based tourism products, improving human resource capacity, enhancing community participation, managing tourism impacts, and implementing gradual and sustainable promotion. These findings highlight the importance of integrating tourism product conditions and community attitudes in developing sustainable ecotourism destinations.]]>
<![CDATA[Student-Centered Learning to Improve Character Education in High School Economics Learning: The Mediating Role of Economic Literacy ]]>
<![CDATA[Fahimul Amri]]>;
<![CDATA[Diah Dinaloni]]>;
<![CDATA[Nufan Balafif]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 4 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i4.291
<![CDATA[The background of this research is that the development of economic literacy and character education in students has become a primary goal of economics education, including in secondary schools. Although SCL has been widely recognized as an effective pedagogical approach, empirical evidence explaining how SCL contributes to character education through economic literacy is still limited, particularly in secondary school economics education. This study aims to examine the effect of SCL on economic literacy and character education in students, as well as the role of economic literacy as a mediating variable. The method used a quantitative approach. Data were collected from 249 high school students in three schools in East Java. The sampling technique used was simple random sampling. The instrument used a questionnaire with a Likert scale. Data analysis used PLS-SEM. The results showed that SCL has a positive effect on economic literacy; SCL has a direct positive effect on character education (β = 0.120); economic literacy positively affects character education; and economic literacy mediates the effect of SCL on character education (β = 0.064). The Conclusion indicates that SCL improves student character both directly and indirectly through the mediation of economic literacy. This study highlights the importance of integrating student-centered economic learning to improve economic literacy and student character. The theoretical implications of this research extend constructivist learning theory by identifying economic literacy as an important mediating mechanism linking SCL to student character development. The practical implications of this study are for economics teachers and curriculum developers seeking to integrate SCL with economic literacy to promote character among secondary school students.]]>
<![CDATA[Relocation Preferences of Street Vendors at Pasar Sore Tanjung Selor: An Analysis of Environmental and Economic Aspects ]]>
<![CDATA[Kartini Kartini]]>;
<![CDATA[Dedy Rahmatullah]]>;
<![CDATA[Silvia Margaret]]>;
<![CDATA[Bernadeth Yosephine Priskilla Br Simangunsong]]>;
<![CDATA[Rizky Agusriyanti Irna]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.309
<![CDATA[This study examines the relocation preferences of street vendors (Pedagang Kaki Lima, PKL) at Pasar Sore Tanjung Selor, with a focus on environmental and economic aspects. The research employed a mixed-methods approach, combining quantitative surveys of 37 street vendors and qualitative interviews with consumers, community leaders, and local government officials. Quantitative data were analyzed using Likert scales to measure perceptions of environmental conditions, comfort, safety, and economic opportunities at two potential relocation sites: Pasar Induk and Pasar Subuh. The findings indicate that both environmental and economic aspects were rated positively, with total scores of 74% and 72%, respectively. Overall, 81% of respondents preferred Pasar Subuh as the relocation site due to its accessibility, comfort, and economic potential, while 19% favored Pasar Induk for compliance with government regulations and space management. The study highlights the importance of considering both environmental and economic factors in relocation planning and provides practical insights for policymakers aiming to improve the organization and sustainability of local markets.]]>
<![CDATA[Development of a SETS-Based Creativity, Innovation, and Entrepreneurship Electronic Module to Improve Students' Critical Thinking Skills ]]>
<![CDATA[Dhea Sarfita]]>;
<![CDATA[Waspodo Tjipto Subroto]]>;
<![CDATA[Norida Canda Sakti]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.319
<![CDATA[This study aims to analyze the development process, feasibility, student responses, and effectiveness of the Creativity, Innovation, and Entrepreneurship (KIK) e-module based on the SETS (Science, Environment, Technology, Society) approach in improving critical thinking skills of eleventh-grade vocational high school (SMK) students in Surabaya. The research method used is Research and Development (R&D) by adopting the 4-D model (Define, Design, Develop, Disseminate) combined with True Experimental Design (Pretest-Posttest Control Group Design). The research subjects involved 232 students in five SMKs in Surabaya. Data were analyzed quantitatively through normality tests, paired sample t-tests, independent sample t-tests, and Cohen's d effect size calculations. The results of expert validation showed that the e-module was very feasible to use with a percentage of 97% from material experts, 95% from language experts, and 74% from graphic experts. Student responses confirmed high practicality with a score of 94%. An independent sample t-test showed a significant difference in critical thinking posttest scores between the experimental and control groups (p < 0.05). The average N-Gain score in the experimental class reached the "High" category (0.79–0.82), while the control class remained in the "Medium" category (0.52–0.71). Cohen's d analysis yielded a value of 1.42, indicating a strong effect size. The theoretical contribution and novelty of this study lies in the integration of the Science, Environment, Technology, and Society (SETS) approach into an interactive entrepreneurship e-module for vocational education, combined with experimental testing in various schools. This study demonstrates that SETS-based digital teaching materials can serve as an effective pedagogical innovation to support active, contextual, and critical learning in vocational entrepreneurship education.]]>
<![CDATA[Determination of Environmental Performance through Environmental Management Accounting: Empirical Evidence from Manufacturing Companies in Indonesia ]]>
<![CDATA[Urbanus Ura Weruin]]>;
<![CDATA[Vidyarto Nugroho]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.330
<![CDATA[Environmental sustainability has become a strategic priority for organizations due to increasing ecological challenges, stakeholder expectations, and regulatory pressures. This study aims to examine the effects of market competition, company size, and corporate governance on environmental performance, while also investigating the mediating role of Environmental Management Accounting (EMA). A quantitative explanatory approach was employed using a cross-sectional survey of 126 managers, accounting professionals, environmental managers, and sustainability officers from manufacturing and industrial companies listed on the Indonesia Stock Exchange. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0. The results indicate that market competition, company size, and corporate governance have significant positive effects on environmental performance. Additionally, all three factors significantly influence the adoption of EMA, with corporate governance demonstrating the strongest effect. EMA was also found to positively affect environmental performance, confirming its strategic role in supporting sustainability-oriented decision-making. Mediation analysis further revealed that EMA significantly mediates the relationships between market competition, company size, corporate governance, and environmental performance. These findings suggest that environmental performance is shaped not only by external competitive pressures and internal organizational characteristics but also by the extent to which environmental information is systematically incorporated into managerial processes. The study contributes to the environmental accounting literature by providing an integrated framework that combines organizational, institutional, and accounting perspectives. Practically, the findings highlight the importance of strengthening EMA practices to support corporate sustainability initiatives, improve environmental outcomes, and enhance long-term organizational competitiveness and legitimacy.]]>
<![CDATA[The Effect of ESG Disclosure on Financial Performance: Moderating Role of Firm Size and Leverage ]]>
<![CDATA[Rinny Meidiyustiani]]>;
<![CDATA[Indah Rahayu Lestari]]>
<![CDATA[ Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (2026) ]]>
Publisher : <![CDATA[Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar ]]>
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DOI: 10.62794/je3s.v7i3.331
<![CDATA[Environmental, social, and governance (ESG) disclosure has become an important mechanism for companies to communicate sustainability commitments and reduce information asymmetry in capital markets. This study examines the effect of ESG disclosure on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange, with firm size and leverage initially proposed as moderating variables. Using a quantitative explanatory design, this study employed secondary data obtained from annual reports, sustainability reports, financial statements, and Refinitiv LSEG data over a five-year observation period. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Financial performance was initially measured using PBV, ROA, and ROE, while firm size was measured by the natural logarithm of total assets and leverage by the debt ratio. The measurement model results showed that ROA and debt did not meet the outer loading criteria and were therefore removed from the final model. The findings reveal that ESG disclosure has a positive and significant effect on financial performance. Firm size also has a positive and significant effect on ESG disclosure but a negative and significant effect on financial performance. However, firm size does not moderate the relationship between ESG disclosure and financial performance. These findings support stakeholder theory and signaling theory by showing that ESG disclosure can function as a value-relevant signal for investors. The study contributes to ESG literature in emerging markets by demonstrating that ESG disclosure directly supports financial performance, although its effect is not contingent on firm size.]]>
