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Ronald N Girsang
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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 20 Documents
 1   2 
Search results for , issue "Vol. 2 No. 4 (2025): Oikonomia-August" : 20 Documents clear
The Effect Of Managerial Ownership And Institutional Ownership On Financial Performance of LQ 45 Companies Listed On The Indonesia Stock Exchange (IDX) Jusman Kasih Abdi Lase; Rina Rina; Afrinanda Afrinanda
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.385

Abstract

The purpose of this study is to determine how managerial ownership and institutional ownership partially and simultaneously affect the financial performance of companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The approach used in this study is an associative approach, and the analysis technique used is quantitative data. The population in this study is all companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in determining the sample is a purposive sampling method using certain criteria. With the purposive sampling method, the sample used is 10 companies out of 45 companies over the 5 years of the study, so the data used is 50 samples. From the results of this study, managerial ownership partially does not affect financial performance with the test results being the calculated t value (0.339) < t table (2.01174) and a significant value of 0.691> 0.05, while institutional ownership affects financial performance with the test results being the calculated t value (-2.793)> t table (2.01174) and a significant value of 0.008 <0.05. Simultaneously, managerial ownership and institutional ownership affect financial performance with the test results being the calculated f value (5.127)> f table (3.20) and a significant value of 0.010 <0.05.
Orchestrating Strategic Innovation for Educational Institution Resilience: A Dynamic Capabilities-Based Framework Jemmy Jemmy; Selamet Riyadi; Setyani Dwi Lestari; Dina Nadiyah Faiqoh; Dadet Sugiarto
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.387

Abstract

Contemporary educational institutions face unprecedented challenges in an increasingly volatile, uncertain, complex, and ambiguous (VUCA) environment, with approximately 244 million children globally remaining out of school and significant digital divides exacerbated by the COVID-19 pandemic. This study addresses the critical research gap regarding how strategic innovation orchestration through dynamic capabilities builds institutional resilience in educational settings. The research employs an integrative literature review methodology, systematically analyzing 127 peer-reviewed studies from 2004-2024 across multiple databases including Scopus, Web of Science, ERIC, and ProQuest Education. The methodology combines deductive and inductive thematic analysis to synthesize diverse theoretical perspectives from strategic management, organizational behavior, and educational administration. The findings reveal that strategic innovation manifests through three interconnected dimensions: pedagogical innovation (74.0% prevalence), technological innovation (68.5%), and organizational innovation (59.8%). Dynamic capabilities—sensing (70.1%), seizing (64.6%), and reconfiguring (61.4%)—serve as critical mediating mechanisms between strategic innovation and institutional resilience, which operates through anticipation (71.7%), coping (77.2%), and adaptation (66.9%) processes. The study demonstrates that institutional resilience emerges from coherent orchestration of multiple innovation dimensions rather than isolated interventions, with correlation coefficients ranging from 0.68 to 0.76 across capability-resilience dimensions. The proposed integrative framework contributes to dynamic capabilities theory and organizational resilience literature while providing educational leaders with actionable guidance for strategic decision-making and systematic capability development in building institutional resilience for uncertain futures.
Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia Ela Widasari; Muhammad Hasyim Ashari; Umarudin Kurniawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.389

Abstract

Abstract This study aims to explore the meaning and implementation of green accounting in sustainable business strategies for eco-friendly startups in Indonesia. Increasingly pressing environmental issues are driving businesses, including startups, to integrate sustainability principles into their operations. Green accounting serves as a strategic instrument that enables structured recording, measuring, and reporting of environmental impacts. Using a qualitative phenomenological approach, this study explores the subjective experiences of startups who have implemented green accounting in various cities such as Jakarta, Bandung, Yogyakarta, and Bali. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Colaizzi model. The results show that green accounting is understood not only as a reporting tool, but also as a manifestation of ethical values and ecological responsibility. However, its implementation still faces constraints such as limited resources, technical literacy, and regulations that are not yet optimally supportive. Nevertheless, opportunities for strengthening are open through digital technology, ESG-based funding, and multi-stakeholder collaboration. These findings confirm that green accounting plays a crucial role in green business transformation, while contributing to public policy, sustainable entrepreneurial practices, and the development of a more environmentally responsible startup ecosystem.
Shadow Economy and Financial Reporting in the Gig Economy Era: A Case Study of Digital Freelance Workers Ummy Kalsum; Naswan Hadili
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.392

Abstract

The transformation of the digital economy has given rise to a new work model called the gig economy, where digital freelancers operate independently outside of formal institutions. This work flexibility offers advantages in terms of time and location, but also creates challenges in financial reporting, income uncertainty, and fiscal opacity. This phenomenon contributes to the growth of the shadow economy, namely legal economic activity not recorded in the official system. This study aims to examine the dynamics of digital freelance financial reporting and its implications for the national fiscal system. Using a qualitative case study approach, data was obtained through in-depth interviews with freelancers active on global platforms. The results indicate that low financial literacy, negative perceptions of tax institutions, and the absence of digital platform regulations are the main obstacles to integration into the formal economic system. Freelancers tend to adopt informal strategies to manage their finances, including the use of untraceable cross-border payment systems. This study recommends adaptive policies based on fiscal education, digitalization of reporting systems, and incentives for digital actors and platforms. These findings reinforce the urgency of updating fiscal regulations to address the dynamics of the digital economy and create a reporting system that is more inclusive, accountable, and relevant to the needs of gig economy actors in the era of technological globalization.
The Effectiveness of Facilities and Infrastructure Management in Improving Employee Performance at the Human Resources Development Agency of Southeast Sulawesi Province Muhamad Syarifin Arif; Abd. Azis Muthalib; Nofal Supriaddin
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.397

Abstract

This study aims to analyze (1) The performance of employees of the Human Resources Development Agency of Prov. Southeast Sulawesi; (2) The effectiveness of the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi; (3) Supporting and inhibiting factors in the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi. The analysis tool used is the Analysis Interactive Model by dividing the steps in data analysis activities with several parts, namely data collection, data reduction, data display, and conclusion or verification. This study shows that (1) The performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi, which is judged from quality, quantity, timeliness, effectiveness and presence, is good; (2) The effectiveness of the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi, both in terms of completeness, condition, and use, plays an important role in supporting optimal employee performance, including aspects of quality, quantity, punctuality, effectiveness, and attendance; (3) Supporting factors for the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi is a personal or individual factor, a leadership factor and a system factor. While the most important inhibiting factor is human resources.
Analysis of Tourism and Cultural Promotion of Local Communities in Increasing Tourist Visits in Baubau City, Southeast Sulawesi Province Sartika Sartika; Bakhtiar Abbas; Nofal Supriaddin
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.399

Abstract

This study aims to analyze (1) Tourism promotion in increasing tourist visits in Baubau City; (2) The cultural program of the local community in Baubau City in increasing tourist visits; and (3) The impact of tourist visits in Baubau City. The informants in this study were five people.  The analysis tool used is the Analysis Interactive Model from Miles and Huberman, which divides the steps in data analysis activities into several parts, namely data collection, data reduction, data display, and conclusion or verification.  Based on the results of the study, it can be concluded that (1) Tourism promotion using advertising, sales promotion, personal selling, and personal selling can increase tourist visits in Baubau City; (2) The culture of the local community as assessed from technological tools, economic system, family system, and political power system can increase tourist visits in Baubau City; and (3) Tourist visits assessed from the increase in foreign and domestic visitor arrivals, increase in foreign exchange income from the tourism sector, expansion of employment, increase in the contribution of the tourism sector to GDP/GDP and increase tourism competitiveness in Baubau City have a good impact on the people of Baubau City.
Leadership Communication Strategy in The Leadership Administration Bureau of The Regional Secretariat of Southeast Sulawesi Province in Improving Employee Performance Safarudin Safarudin; Abdul Razak; Ummy Kalsum
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.402

Abstract

This study aims to evaluate and analyze the communication strategies of leaders in the Leadership Administration Bureau of the Regional Secretariat of Southeast Sulawesi Province in improving employee performance. Effective leadership communication strategies are considered crucial in creating a productive and efficient work environment. The methodology used in this study included in-depth interviews with employees in the Adpim Bureau to obtain their views on various aspects of leadership communication, including audience identification, message development, method selection, and communication media use. The results of this study indicate that leaders at the Bureau of Adpim of the Regional Secretariat of Southeast Sulawesi Province actively implement communication strategies involving the use of various communication media, such as face-to-face meetings and digital messaging, to ensure clarity of information. Leaders also emphasize the importance of direct feedback and personal interaction to improve employee understanding and performance. This study identified that clear and structured communication contributes significantly to improving employee performance by reducing misunderstandings and facilitating effective task delivery. The conclusions of this study confirm that communication strategies implemented by leaders significantly influence work productivity and efficiency. This study recommends further research to explore leaders' communication styles, conflict management strategies, optimization of communication media, support for employee career development, and improved performance evaluation practices. These findings are expected to provide guidance for leaders at the Bureau of Adpim and similar organizations in designing more effective communication strategies to improve employee performance
Upskilling and Reskilling: Adaptive Strategies For HR Management in Facing The Industrial Revolution 5.0 Fauziah F Farawowan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.406

Abstract

The Industrial Revolution 5.0 has given rise to a new paradigm in human resource (HRM) management, emphasizing the integration of technological advancements and humanistic values. This shift demands a shift in the role of HR from an administrative function to a strategic partner for organizations capable of bridging the collaboration between humans and machines. In this context, upskilling and reskilling strategies are crucial instruments for addressing the challenges of technological disruption and competency gaps. By enhancing technical skills and soft skills such as empathy and critical thinking, the workforce is expected to be more adaptive to future industrial dynamics. This research uses a qualitative method with a literature review approach to explore practices and theories related to HRM development strategies in the Industrial Revolution 5.0 era. Analysis is conducted using a thematic approach to identify organizational policy patterns in responding to structural changes. The study results indicate that the success of upskilling and reskilling programs is largely determined by an inclusive learning culture, transformational leadership, and digital infrastructure readiness. Integrating training strategies within the Strategic Human Resource Management (SHRM) framework is key to sustainability. Therefore, HRM development strategies should not be merely reactive but should be a long-term investment for organizational competitiveness and sustainability.
Reputational Risk in the Social Media Era: A Case Study of Crisis Management Strategies for Major Brands in Indonesia Tri Warcono Adi; Susi Arijanti
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.411

Abstract

The development of digital technology has transformed the public communication landscape, with social media becoming the primary arena for interaction between companies and their audiences. The rapid flow of information on platforms like Instagram, Twitter, TikTok, and Facebook makes corporate reputations highly vulnerable to shifts in public perception that can occur within minutes. This study examines the crisis management strategies of major Indonesian brands in addressing reputational risk in the social media era. Using a qualitative, case study-based approach, data was collected through in-depth interviews, document analysis, and online observations. The analysis was conducted using the Miles & Huberman interactive model with triangulation of sources and methods. The results show that reputational risk is influenced by a combination of public expectations, user-generated narratives, and algorithmic logic, accelerating issue escalation. Defensive responses and delays in clarification have been shown to exacerbate crises, while swift, transparent, and empathetic strategies accelerate reputation recovery. Effective crisis management requires an integration of reactive and proactive approaches, supported by a continuous monitoring system, adaptive playbooks, and robust human resource capabilities. These findings emphasize that reputation management in the digital era must focus on building public trust through transparency, accountability, and continuous learning, enabling companies to survive and adapt to the ever-changing dynamics of the social media ecosystem
The Influence Of Ownership Structure On GCG Effectiveness And Its Implications For Financial Performance Mismiwati Mismiwati
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.412

Abstract

Ownership structure constitutes a fundamental component of corporate governance systems, influencing strategic decision-making processes, power distribution, and the allocation of economic rights within organizations. Variations in ownership composition—managerial, institutional, public, and foreign directly affect internal control and monitoring mechanisms. Significant managerial ownership can align management and shareholder interests, while institutional ownership enhances managerial discipline through superior monitoring capacity. Public ownership promotes information transparency, whereas foreign ownership often introduces international governance standards. Good Corporate Governance (GCG) operates as a formal mechanism to ensure that corporate management adheres to the principles of transparency, accountability, responsibility, independence, and fairness. The synergy between an optimal ownership structure and robust GCG can reduce agency costs, improve operational efficiency, and strengthen corporate reputation and competitiveness. Conversely, weak governance may lead to entrenchment effects, free rider problems, and moral hazard. This study employs a qualitative approach using a systematic literature review to examine the interplay between ownership structure, GCG effectiveness, and financial performance. The findings are expected to provide theoretical contributions by enriching the corporate governance and financial management literature, as well as practical implications for managers and regulators in designing ownership strategies and governance policies that promote sustainable corporate value creation.

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