Filsafat Ilmu memberikan kontribusi yang signifikan bagi perkembangan Ilmu Ekonomi dan analisis ekonomi serta peningkatan kualitas Ahli Ekonomi, memiliki kemampuan berfikir, bersikap perilaku. Peran Filsafat ilmu dalam mengembangkan ilmu Ekonomi  adalah sebagai alat evaluasi pemikiran ilmiah, sebagai instrumen untuk merefleksikan, mengevaluasi, mengkritisi asumsi dan metode ilmiah, dan sebagai alat logika dasar untuk metode ilmiah. Salah satu solusi untuk menghadapi berbagai macam masalah yang dihadapi oleh bangsa Indonesia pada saat ini yaitu dengan menghidupkan kembali semangat Pancasila (Rekontruksi). Pancasila adalah merupakan intisari dari keberadaan Indonesia sebagai suatu negara. Pancasila berfungsi sebagai dasar negara, filsafat, ideologi dan juga sebagai wujud dari prinsip dasar untuk Indonesia yang mandiri. Sehingga bias terwujud dengan menyatukan tekad, tindakan, dan integrasi dari berbagai bidang dan juga keterampilan untuk mencapai kesejahteraan masyarakat Indonesia.

The purpose of this article is to discuss in more detail both internal and external factors causing entrepreneurship interest as a solely or a small group enterprise. The purpose is also to find out 1). The Interest of the students in Sekolah Tinggi Ilmu Ekonomi Sampit ( The Institute of Economic Sciences ) Sampit in becoming Enterpreneurs 2). What are the factors that causes the students’ interests in becoming Enterpreneurs ?. Methodology of this research is descriptive qualitative. The qualitative approach is used to examine interests in becoming Entrepreneurships as well as the factors.Data collection for this research is through study literatures, field observation, questionnaires and deep interviews. The finding of this research shows low interest of being entreprenurship as the effect of covid 19 outbreak. The external factors that cause low interest of being a solely entrepreneur is shown through the procentage , it is less than 18% . While average procentage of the internal factors is at 9%-18%. The original value of this article is that to increase interest of being solely micro, small and medium enterprises should be supported with the change of learning system in which 60% practices rathen than theory in this Covid-19 pandemic. The implementation of theory in the real situation as an enterpreneurs.

Basic Instructional Speaking materials of English for Business Management plays important role in teaching learning process for Economic College in order that the education goal as stipulated in National Framework Curriculum (KKNI) could be achieved. The ability to use English in oral communication is the communicative goal. In fact, there have been many Higher Educations such as Economic College does not provide reliable instructional materials which are based on students‘ needs and industrial needs. Even the materials are not relevant to the students‘ Department. However, since there has no many ESP books and researches done due to this issue, this research was eventually carried out and the final product is to grand a basic instructional material of ESP for Economic Students. The data analyses were through interview and questionnaires to the first grade students of Sekolah Tinggi Ilmu Ekonomi Sampit. The results indicated the students are considered as basic learners of English who need appropriate materials as per their level ability. Therefore, instructional materials for Business English especially for basic learners who want to speak English for Business needs are hardly needed in STIE Sampit.