Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Oikonomia : Journal of Management Economics and Accounting
Sujoko Sujoko
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance

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Impact of Technology Education and Digital Skill Mastery on Millennial Generation Readinesss: Labor Market Revolution on Automation and Artificial Intelligence Era Sri Hardani Marbun; Sujoko Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.350

Abstract

This study is motivated by the changes in the labor market due to the Fourth Industrial Revolution, which requires technology and digital skills for millennials in Yogyakarta. In facing the challenges of automation and artificial intelligence, this generation needs to master these skills to be ready to compete in the workforce. The study uses a quantitative approach with a descriptive-correlational design, involving 385 respondents selected using purposive sampling. Data were collected through an online questionnaire distributed via social media. Data analysis was conducted using SPSS software, with hypothesis testing using t-tests and F-tests. The results show that both technology-based education and digital skills have a positive and significant impact on the readiness of millennials to face changes in the labor market. The combination of these two factors also significantly contributes to their readiness. These findings are expected to provide a foundation for the development of more effective educational and training policies to prepare millennials to face the challenges of the automation and artificial intelligence era.
Professional Tax Consultant Support for Taxpayer Compliance Optimization Iswandi Iswandi; Sujoko Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.506

Abstract

Taxpayer compliance is a critical component in sustaining national revenue, particularly within increasingly complex and digitalized tax systems. This study analyzes the role and professional support of tax consultants in optimizing taxpayer compliance in Indonesia. A Systematic Literature Review (SLR) was employed, involving identification, screening, eligibility assessment, and thematic analysis of 22 relevant academic publications. The findings indicate that tax consultants play a strategic role in strengthening both formal and substantive compliance through educational, administrative, and advocacy functions, including assistance with taxpayers’ digital adaptation. However, the review also reveals the ambivalent nature of tax consultants' roles, particularly when service orientation promotes aggressive tax planning that may weaken substantive compliance. Optimizing consultant support requires stronger professional regulation, enhanced digital competencies, technological integration, and collaborative governance between practitioners and tax authorities. This study concludes that tax consultants can serve as strategic partners in improving taxpayer compliance, provided that regulatory frameworks, ethical standards, and compliance ecosystems are systematically reinforced.
Co-Authors Endah Marendah Ratnaningtyas Iswandi Iswandi Sri Hardani Marbun Theo Galan Alega