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Contact Name
Ronald N Girsang
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anagataeducation1@gmail.com
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+6282378473894
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Hafasyeducation01@gmail.com
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Jl. Kenanga, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta
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Kota jambi,
Jambi
INDONESIA
Oikonomia : Journal of Management Economics and Accounting
Published by PT Hafasy Dwi Nawasena
ISSN : -     EISSN : 3047602X     DOI : https://doi.org/10.61942/oikonomia.v3i1
Core Subject : Economy,
Oikonomia Journal: Journal of Management Economics and Accounting publishes conceptual, review and research papers related to business and economics. Oikonomia: Journal of Management Economics and Accounting has a focus and scope that includes: Economics Management Accounting Finance Business management Marketing Strategic management Islamic banking and finance Auditing
Articles 9 Documents
Search results for , issue "Vol. 2 No. 1 (2024): Oikonomia-December" : 9 Documents clear
The Impact Of Digitalization On Changes In Public Consumption Behavior In The Digital Economy Era Delfian zaman; Wildan Khotami; Mohd. Ideal Kurniawan; Afrina oktoberia
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.259

Abstract

The development of digitalization has significantly changed people's consumption behavior, especially in the digital economy era. Rapid and widespread access to information through digital platforms allows consumers to make more data-driven decisions. This change also involves the use of personalization algorithms and big data technologies that influence consumer preferences, creating more personalized and relevant consumption patterns. Despite offering convenience, digitalization faces challenges such as potential data privacy breaches and unequal access to technology. This research uses a qualitative approach to explore the impact of digitalization on changes in consumption behavior, involving subjects from active consumers, digital businesses, and digital economy experts. The results show that data-driven personalization can improve shopping convenience, but requires a balance between convenience and privacy protection. By understanding these dynamics, this research aims to provide deep insights into people's consumption patterns in the digital era and provide recommendations for adaptive policies and business strategies.
The Impact of Social Media on Consumer Shopping Habits among Teenagers Sugiyono Sugiyono; Daru Putri Kusumaningtyas
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.268

Abstract

The development of social media has changed shopping habits, especially among teenagers who are the digital native generation. This study aims to examine the influence of social media on teenagers' consumption behavior, focusing on the role of influencers, the Fear of Missing Out (FOMO) phenomenon, and the contradiction between environmental awareness and the tendency to follow fast fashion trends. Social media, particularly platforms such as Instagram, TikTok and YouTube, have become a major factor influencing teenagers' shopping decisions, where they feel compelled to follow trends promoted by influencers or celebrities. FOMO is a key driver that makes teens feel compelled to buy the latest products to avoid feeling isolated. However, although many teenagers are aware of the importance of sustainability, they remain trapped in the habit of fast fashion that offers cheap products with rapidly changing designs. This research uses a qualitative approach with a case study method, involving in-depth interviews, Focus Group Discussions (FGDs), participatory observation, and document study. The results show that social media not only shapes teenagers' shopping habits, but also reinforces social norms that link consumption with social status. This research provides insights into the dynamics of teenagers' consumption in the digital era, especially related to the contradiction between the desire to be more eco-conscious and the urge to follow consumptive trends
The Role Of Creative Economy In Improving The Welfare Of Local Communities: Case Study In Tourism Area Mahmuddin Mahmuddin; Nurul Fadhilah; Puteri Aprilani; Muhammad Hirsan Hanafi
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.269

Abstract

Tourism areas have great potential in improving the regional economy, especially when integrated with the creative economy sector. The creative economy, which relies on ideas, creativity and innovation, plays an important role in tourism development, not only to increase tourist attraction but also to create sustainable economic opportunities for local communities. This research aims to explore the role of the creative economy sector in improving community welfare in tourism areas, with a focus on local creative products such as handicrafts, performing arts, culinary, and design. The creative economy can reduce dependence on the seasonal tourism sector and enrich the tourist experience, while creating business opportunities and improving the skills of local communities. This research uses a descriptive qualitative approach in Indonesian tourism regions, such as Bali, Yogyakarta, and Labuan Bajo, which have great potential in this sector. Through interviews, focus group discussions, and observations, the research identified key challenges such as limited capital, market access, and adequate infrastructure. The findings of this study are expected to provide recommendations for the development of policies that support the creative economy sector, in order to create an inclusive and sustainable economy for local communities, and improve the competitiveness of tourism areas
Public Perception of Circular Economy Implementation in Household Waste Management Lizabeth sari dewi; ABD Haris; Nita Priska Ambarita; Muhammad Hirsan Hanafi
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.270

Abstract

Household waste production continues to increase with population growth, urbanization and consumptive lifestyles, contributing significantly to total global waste. This trend indicates not only an increase in the quantity of waste, but also the complexity of its management, especially in urban areas. The circular economy concept offers a sustainable solution by utilizing the principles of recycling, waste reduction, and resource reutilization. This research explores the community's perception towards the application of circular economy in household waste management through descriptive qualitative method. The results showed that most communities understand the basic principles of circular economy, but the implementation of this practice is still constrained by the lack of education and supporting infrastructure. High environmental awareness is proven to contribute to the active participation of the community, while limited resources in rural areas hinder the equitable implementation of this concept. Collaboration between the government, private sector and communities is needed to improve infrastructure and provide sustainable education programs. This study confirms that the paradigm transformation of circular economy-based waste management is not only able to reduce the environmental burden, but also create new sustainable economic opportunities. The results of the study are expected to serve as a basis for policy development that supports the implementation of circular economy more widely and effectively.
MSME Actors' perception on the implementation of digital tax in Indonesia Loso judijanto; Nurul Hidayati Indra Ningsih; Rosma Ndiak; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.277

Abstract

Digital tax has become an important issue in the era of technology-based economy, implemented in response to the increasing digital business activities, especially MSMEs. Although it aims to create a fair taxation system and increase state revenue, its implementation faces various challenges, especially related to business readiness and understanding. Many MSMEs still operate informally or semi-formally, so their understanding of digital tax is often limited. This phenomenon creates a significant information gap, especially in rural areas or for those who have just started digitalization. In addition, the diversity of perceptions towards this regulation affects the level of compliance, where some MSMEs find the policy burdensome, while others see it as a form of fairness and business professionalism. This study uses a descriptive qualitative approach to explore MSME players' perceptions of digital tax, with in-depth interviews and data analysis to understand the challenges and strategies adopted in dealing with the policy. The results are expected to provide strategic recommendations to improve the inclusiveness and effectiveness of digital tax implementation for MSMEs
MSME Product Innovation as a Competitiveness Strategy in Local and Global Markets Mufid Andrianata; Sudarmiatin Sudarmiatin; Wening Patmi Rahayu
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.279

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy with significant contributions to Gross Domestic Product (GDP) and employment. However, in facing the challenges of globalization and increasingly fierce competition, MSMEs are required to innovate to remain relevant and competitive. Innovation is key to improving product competitiveness by adopting digital technology, integrating traditional elements with modern designs, and utilizing e-commerce platforms and social media. Trend phenomena such as increasing interest in local products with a modern touch, environmentally friendly designs, and unique narratives in marketing are increasingly encouraging MSMEs to adapt quickly. This research uses a descriptive qualitative approach to understand the innovation strategies of MSMEs in Yogyakarta, involving interviews, observation, and documentation. The results show that MSMEs that are able to combine traditional elements with modern innovations can expand their markets internationally. Collaboration with external parties such as startups and business incubators also plays an important role in enriching product quality and expanding market reach. Thus, continuous innovation and support from various parties are the main drivers for MSMEs to continue to grow in a competitive global market
Adaptation of MSME Actors to Technological Development During The Pandemic Ngr. Putu Raka Novandra Asta; Ramadhani Kirana Putra; samsidar
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.283

Abstract

The COVID-19 pandemic has accelerated digital transformation in Indonesia's Micro, Small and Medium Enterprises (MSMEs) sector, which previously relied more on conventional methods. Social restrictions encourage MSME players to adapt to technology, especially in marketing and operational efficiency. This study aims to explore how MSMEs are adapting to digital technology during the pandemic, with a focus on marketing digitalization, the use of technology for operational efficiency, and challenges faced related to infrastructure and digital literacy. Using a descriptive qualitative approach and case studies with in-depth interviews with 10-15 MSME players, this research found that digital technology has become an important element in maintaining MSME business continuity. While the benefits of technology are clear, constraints such as limited infrastructure, low digital literacy, and investment costs are major barriers. Therefore, this study suggests the need for collaboration between the government, private sector, and educational institutions to provide training, more affordable access to technology, and better infrastructure to support MSME digitalization. The findings are expected to provide insights for policymakers and industry players in designing effective measures to accelerate the digital transformation of MSMEs, improve their competitiveness in the global market, and prepare them for future economic challenges
Influence Of Sharia Financial Literacy, Financial Attitudees and Perceptions On Interest In Using Sharia Banking Anne Haerany; Sri Aneza
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.317

Abstract

Sharia banking has been established in Indonesia for approximately 33 years, but its market share is still very small, namely around 7.21% of total commercial bank assets. This study aims to explain the effect of Islamic Financial Literacy, Attitudes and Perceptions of Finance on Interest in Using Islamic Banking Services with Religiosity as a Moderating Variable in Sharia Economics Students in Region 3 Cirebon. Quantitative research with purposive sampling data collection with 100 respondents. The data obtained was analyzed using SEM-PLS version 3.0 software. The results showed that Sharia Financial Literacy and Financial Attitudes did not have a significant effect on interest in using Islamic banking services, this was due to several factors including the lack of maximum Islamic financial literacy carried out so that it has not fostered understanding among students, as well as the financial attitudes of students, especially in region 3 Cirebon, have not reached the stage of making the right decisions in planning and managing their finances. While perceptions have a significant effect on interest in using Islamic banking services, this is influenced by information obtained from unpleasant past experiences related to conventional finance, news that develops about Islamic finance and the values adopted in the environment where they study. Religiosity cannot moderate Islamic Financial Literacy, Financial Attitudes, and Perceptions of Interest in Using Islamic Banking Services, this is because the value of religiosity used as a benchmark by students is still focused on matters of worship, but has not expanded to matters of muamalah.
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.328

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK- SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government

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