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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,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): Oikonomia-February" : 9 Documents clear
Bridging Between Financial Performance and Government Performance: The Role of Public Sector Accounting in Realizing Good Governance Wahyu Setyawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.291

Abstract

Public sector accounting plays an important role in promoting transparency and accountability in modern governance. The implementation of an accrual-based accounting system, as mandated by the International Public Sector Accounting Standards (IPSAS), results in more accurate and relevant financial information. This system allows for the complete recording of assets and liabilities, thereby improving the efficiency of budget management. In addition, the integration of independent audits and technology-based supervision is a strategic step to prevent corruption and budget abuse. Implementation challenges, such as limited human resources and infrastructure, can be overcome through training, institutional strengthening, and technological innovation. Furthermore, public sector accounting contributes to sustainable development through reporting that covers financial, social, and environmental aspects. The integration of Sustainable Development Goals (SDGs) into financial reporting promotes inclusive and results-oriented decision-making. However, barriers such as a lack of understanding of sustainability concepts and policy incompatibilities require a collaborative approach across sectors. By adopting an integrated reporting framework, public sector accounting becomes a strategic instrument in realizing good governance and building public trust in government.
Infrastructure Development Inequality: When Big Projects Sacrifice Local Acess Loso judijanto; Suharto Suharto; Kukuh Lukiyanto; Helmi Ali; Wahyu Sri Atutik; Maria Yosefina Meinadia Sekar Kinanti Aswirawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.292

Abstract

 Major infrastructure development in developing countries often focuses on improving national connectivity and economic growth, but often ignores the social impact on local communities. Projects such as expressways or railway lines can break vital links between regions and increase accessibility inequalities, hinder mobility and exacerbate socio-economic inequalities. In addition, land acquisition for large projects often harms farmers and micro entrepreneurs who lose their livelihoods without adequate employment solutions. These projects also ignore local needs, such as access to essential public facilities. This inequality is exacerbated by a lack of inclusive planning, where local communities are not involved in the decision-making process. As a result, although large infrastructure development can improve the macroeconomy, its positive impact is not felt by society at the micro level. This study uses a qualitative approach with case studies to explore the impact of infrastructure development on local community access. Through interviews, field observations, and document analysis, this study aims to provide an in-depth picture of social inequalities that arise due to the dominance of large projects without considering the interests of local communities. More inclusive planning and community participation are needed to ensure sustainable and equitable development.
Digital Economic Revolution: The Role of Internet of Things (IoT) And Artificial Intelligence (AI) in Business Management and Accounting Muhammad Umar A
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.298

Abstract

The digital economic revolution has changed the global business paradigm by integrating Internet of Things (IoT) and Artificial Intelligence (AI) technologies in company operations. IoT enables connectivity between devices that generate real-time data, while AI analyzes the data to improve decision-making. The implementation of these technologies improves operational efficiency, reduces human error, and accelerates business cycles. However, challenges such as data security, unequal access to technology, and the need to improve workforce competencies are still major obstacles. In accounting and business management, AI and IoT have accelerated the digitization of financial records, data analysis, and risk management. AI with machine learning algorithms can detect suspicious financial patterns and improve the accuracy of financial predictions, while IoT supports supply chain efficiency and asset management. However, the adoption of these technologies requires substantial financial investment as well as regulatory and company policy readiness. In addition, challenges in cybersecurity and digital skills gaps demand comprehensive mitigation strategies. Therefore, collaboration between companies, educational institutions and the public sector is crucial in ensuring the success of sustainable and ethical digital transformation. With the right strategy, companies can optimize AI and IoT to increase competitiveness in the digital era
Transfromation of Traditional Marketing Strategy to Digital ; Challenges and Opportunities for Retailers Petrus Loo
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.301

Abstract

The transformation of marketing from traditional to digital methods presents both challenges and opportunities for retailers. Traditional marketing, such as print and television advertising, is increasingly losing its effectiveness in targeting specific audiences, while digital marketing offers flexibility and advanced analytics tools. This study analyzes retailers' shifting marketing strategies using a descriptive-exploratory qualitative approach, with interviews with 25 participants, consisting of business owners and digital marketing experts. The results showed that limited digital skills and financial constraints are the main barriers for SMEs in adopting digital marketing. Competition with big brands that are more experienced in data-driven marketing is also a challenge. However, low-cost strategies such as SEO and organic marketing on social media can be effective alternatives. In addition, data-driven personalization increases customer engagement, while omnichannel strategies enable the integration of online and offline shopping experiences. Technological innovations, such as influencer-based marketing, live shopping, and augmented reality (AR), further enhance the customer shopping experience. Retailers that successfully adopt big data and artificial intelligence (AI) have a competitive advantage in understanding customer preferences more accurately. Therefore, the combination of data analytics, omnichannel strategy, and technological innovation is the key to modern digital marketing success.  
The Effectiveness of Content-Based Marketing Campaigns in Attracting Gen Z Consumers Danis Maulana; Devi Yuliantina; Ristanti Akseptori; Andriya Risdwiyanto
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.302

Abstract

Generation Z grew up in a digital era dominated by technology and social media, thus affecting their consumption patterns and preferences for marketing content. Studies show that they trust recommendations from influencers and organic content more than conventional advertising. With shorter attention spans, effective marketing content should be concise, engaging, and easy to understand. Platforms such as TikTok, Instagram Reels, and YouTube Shorts are the main tools in reaching this young audience. However, the main challenge is creating content that not only grabs momentary attention but also builds long-term attachment. This study uses a qualitative method with a literature study approach to analyze the effectiveness of content-based marketing in attracting Generation Z. The results show that an effective marketing strategy involves three main elements: the use of influencer marketing and user-generated content (UGC), content personalization with artificial intelligence (AI), and adaptation to algorithm changes and digital trends. By optimizing this strategy, brands can increase audience engagement, build trust, and drive customer loyalty. Therefore, a data-driven approach and creativity are key in ensuring the sustainability and competitiveness of digital marketing in the modern era.
Influence Profitability, Solvability, Liquidity and Credit Risk on Stock Price Juan Graceo; Eny Purwaningsih
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.305

Abstract

The aim of this research is to empirically review the impact of profitability, solvency, liquidity and credit risk on the share prices of conventional banking entities listed on the IDX in the 2018-2021 period. Independent variables are used, profitability uses Return on Assets, solvency uses Debt to Equity Ratio, liquidity uses Loan to Deposit Ratio, credit risk uses Non-Performing Loans, and the dependent variable is price. Shares use the closing price (31 May t+1) and in 2019 use the closing price (31 July). There are 24 entities with a total of 96 sample data that meet the criteria for research objects in conventional banking companies listed on the IDX during 2018-2021. This research method uses classic assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that profitability gave positive results on stock prices. Also, the level of debt and liquidity has a negative impact on stock prices, then credit risk has no impact on stock prices
Factors Affecting Audit Opinions in Companies Listed on the Indonesia Stock Exchange Fitri Yani Jalil; Triana Meinarsih; Dian Widyantini; Andi Andi
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.306

Abstract

Audit opinion has an important role in economic decision making because it reflects the credibility of the company's financial statements. Internal factors, such as profitability, liquidity, ownership structure, and corporate governance, strongly influence the audit opinion given by the auditor. Companies with high profitability are likely to receive an unqualified audit opinion, while companies with low profitability risk getting a modified opinion. Good liquidity also increases the likelihood of a positive audit opinion. A concentrated ownership structure can reduce audit quality due to potential manipulation of financial statements, while dispersed ownership supports transparent governance. Regulations implemented by the OJK and IDX, as well as auditor independence, play an important role in improving audit opinion quality. Strict regulatory policies can strengthen the credibility of audit opinions, but pressure from company management can threaten auditor independence. Large audit firms, such as the Big Four, tend to provide more credible opinions, but strict internal controls are still needed. This research uses a qualitative approach with case studies on companies listed on the Indonesia Stock Exchange to analyze the factors that influence audit opinion. It is hoped that this research can provide insight into how to improve the transparency and credibility of audit opinions, as well as the role of regulators in strengthening the stability of the Indonesian capital market.
Effectiveness of Content Marketing in Attracting Generation Z Consumer Loyalty Johni Eka Putra; Nuraida Wahyu Sulistyani; Fahad Ramadhan; Hilman Hidayat
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.309

Abstract

Generation Z has unique characteristics in information consumption and decision-making, especially in the context of digital marketing. They prefer authentic, interactive, and social value-based content over conventional advertising. With the dominance of platforms such as TikTok, Instagram Reels, and YouTube Shorts, an effective marketing strategy should focus on storytelling, user-generated content (UGC), and collaboration with influencers to build deeper engagement. This research uses a qualitative approach with a case study method to analyze successful content marketing strategies in attracting the attention and building loyalty of Generation Z. The data was collected through in-depth interviews with 20 individuals. Data was collected through in-depth interviews with 20 Generation Z individuals and 10 digital marketing practitioners, as well as digital observation of several brands that have successfully adopted content-based marketing strategies. Thematic analysis was conducted to identify interaction patterns and audience preferences for different types of content. The results show that successful digital marketing for Generation Z depends on utilizing the right platform, brand transparency, and data-driven engagement measurement. With an appropriate strategy, companies can increase customer loyalty and strengthen emotional connections with audiences in an increasingly competitive digital era.
Hybrid Working: Challenges and Opportunities in Managing Employee Performance in the Age of Flexible Working Effiyaldi Effiyaldi; Setyowati Subroto; Maulid Sakaria
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.310

Abstract

The hybrid work model has become a new paradigm in the modern workplace, offering flexibility for employees while challenging organizations in managing performance. The main challenges in this system include the difficulty of measuring productivity, proximity bias, ineffective communication, and limited direct supervision. This study aims to explore optimal strategies for managing employee performance in a hybrid work environment. Using a qualitative approach through a case study method, this study involved in-depth interviews with managers, hybrid employees, and HR teams from organizations that have implemented a flexible work system. Thematic analysis was used to identify key patterns in performance management. The results showed that a results-based assessment system, the use of AI-based performance monitoring technology, and inclusive communication are key to success in the hybrid model. In addition, trust-based leadership and continuous feedback are needed to create a productive and fair work environment. With the right strategy, organizations can optimize productivity, increase employee engagement, and create a balance between flexibility and work effectiveness. This study provides insights for organizations in designing adaptive policies to support the sustainability of the hybrid work model in the future.

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