cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ronald N Girsang
Contact Email
anagataeducation1@gmail.com
Phone
+6282378473894
Journal Mail Official
Hafasyeducation01@gmail.com
Editorial Address
Jl. Kenanga, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta
Location
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,
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 11 Documents
 1   2 
Search results for , issue "Vol. 3 No. 2 (2026): Oikonomia - February" : 11 Documents clear
Factors Affecting Hotel Employee Performance in Indonesia During and After the COVID-19 Pandemic Priyanto, Gaet; Sujoko , Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.527

Abstract

The hospitality industry is a crucial sector in the Indonesian economy, heavily reliant on employee performance to maintain service quality and customer satisfaction. However, the COVID-19 pandemic has brought significant changes to work systems, organizational culture, and employee well-being. This study aims to identify factors influencing the performance of hotel employees in Indonesia during and after the pandemic through a systematic literature review of 18 articles published between 2020 and 2025. The results indicate that organizational culture, compensation, and the work environment have a positive effect on performance, while job stress has a negative impact, especially during the pandemic. Motivation, discipline, and work-life balance factors also strengthen the relationship between working conditions and performance. Overall, improving hotel employee performance requires an integrated approach that encompasses psychological, structural, and social factors in the work environment.
Strategic Management Accounting as a Decision-Making Tool in the Era of Technological Disruption Sukmawati, Fitri; Ali , Muhammad
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.532

Abstract

Technological disruption, characterized by the rapid development of digitalization, big data, and integrated information systems, has transformed the business environment and demanded increasingly complex managerial decision-making. This situation has significant implications for the role of management accounting, which is no longer limited to recording and controlling costs but has evolved into a strategic instrument to support decision-making. This article aims to conceptually analyze the role of strategic management accounting as a decision-making tool in the era of technological disruption based on a literature review. The research method used is a qualitative approach with a descriptive-analytical design through a literature review, analyzing relevant theories, concepts, and previous research findings. The focus of the analysis is directed at the transformation of the role of strategic management accounting in providing strategically valuable financial and non-financial information for management. The results of the study indicate that conceptually, strategic management accounting has an important contribution in improving the quality of decision-making through the integration of technology, data analysis, and a long-term orientation towards organizational competitive advantage. This article is expected to enrich the theoretical study of management accounting and provide conceptual implications for the development of managerial decision-making practices in the era of technological disruption.
Strategic Alignment as a Mechanism for Mediating Between Organizational Resources and Performance Ikawati, Benida; Rofiqoh, Ifah
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.535

Abstract

This study examines the role of strategic alignment as a mediating mechanism between organizational resources and organizational performance. Although organizations invest heavily in IT capability, Big Data Analytics, Human Resource Analytics, and strategic HR practices, prior research frequently reports inconsistent and weak direct effects of these resources on performance outcomes. This study argues that the value of organizational resources is realized only when they are aligned with organizational strategy, processes, roles, and performance metrics. Using an explanatory quantitative design, data were collected from managers working in technology-intensive and knowledge-based organizations through a structured questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the mediation model. The results indicate that organizational resources do not have a significant direct effect on performance. However, organizational resources significantly influence strategic alignment, and strategic alignment significantly improves organizational performance. The mediation analysis confirms that strategic alignment fully mediates the relationship between resources and performance. These findings contribute theoretically by integrating the Resource-Based View with Strategic Alignment theory and offer practical implications for managers to prioritize alignment practices rather than focusing solely on resource acquisition.
Strategic Human Resource Management as a Driver of Organizational Ambidexterity aziz, Arief abdul; Sujoko, Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.536

Abstract

This article develops a conceptual explanation of how Strategic Human Resource Management (SHRM) acts as a primary driver of organizational ambidexterity by drawing an analogy from research on the social and structural determinants of women’s reproductive health. Health studies consistently show that outcomes are not determined mainly by the presence of medical services, but by contextual factors such as norms, socio-economic conditions, literacy, autonomy, and access that enable individuals to utilize those services effectively. Using this cross-disciplinary insight, the article argues that organizational ambidexterity is not primarily determined by structural design or strategic intent, but by SHRM systems that create enabling conditions for employees to engage in both exploratory and exploitative activities. Employing a conceptual integrative approach, the study maps determinants identified in reproductive health research to their organizational equivalents within SHRM practices and develops a framework positioning SHRM as the contextual architecture that supports ambidexterity. The findings suggest that culture building, empowerment mechanisms, learning systems, access to information, and aligned performance practices are essential HR-driven enablers that allow exploration and exploitation to coexist. The article contributes theoretically by reframing ambidexterity as a human and systemic capability rooted in SHRM, and practically by highlighting the need for organizations to prioritize HR system design alongside technological and structural investments to achieve sustainable performance.
The Impact of Flexible Working on Employee Performance in a Hybrid Work System Sari, Arananda Putri; Rofiqoh, Ifan
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.537

Abstract

The shift toward hybrid work systems has positioned flexible working arrangements as a central strategy in modern organizational design. This study examines how Flexible Working Arrangements influence Employee Performance within a hybrid work context through the mediating role of Organizational and Technological Resources. A quantitative explanatory approach was employed using survey data collected from employees who had experienced hybrid work for at least six months. The data were analyzed using SEM-PLS to test the relationships among flexibility, resources, and performance. The results indicate that Flexible Working Arrangements have a positive and significant direct effect on Employee Performance and a stronger effect on Organizational and Technological Resources, which in turn significantly improve performance. The mediation analysis confirms that resources partially mediate the relationship between flexibility and performance. These findings suggest that autonomy, work–life balance, and engagement derived from flexible working contribute to improved task, contextual, and adaptive performance, but the effectiveness of flexibility depends heavily on supportive organizational practices and technological readiness. The study concludes that performance gains in hybrid systems are achieved when flexible policies are embedded within a resource-supported work environment.
Analysis of the Impact of Tax Planning on Corporate Profitability Judijanto, Loso; Yulianti, Yulianti; Fitriani, Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.538

Abstract

This study examines how tax planning influences corporate profitability by considering both direct financial effects and the indirect mechanism through firm growth. In the context of increasing regulatory scrutiny and strategic financial management, tax planning has shifted from a compliance function to a managerial decision that potentially enhances firm performance. Using a quantitative explanatory design, this research analyzes panel data from publicly listed non-financial firms based on secondary data derived from audited financial statements. Tax planning is proxied by Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR), profitability is measured by Return on Assets (ROA), and Firm Size is tested as a mediating variable. Panel regression and Sobel mediation tests are employed to examine the relationships among variables. The findings indicate that ETR and CETR significantly affect Firm Size, and Firm Size significantly affects ROA. Tax planning also has a direct effect on profitability, while Firm Size partially mediates this relationship. These results demonstrate that tax planning enhances profitability not only through increased after-tax income but also through asset accumulation that strengthens the firm’s capacity to generate returns. The study concludes that tax planning functions as a strategic financial instrument that supports both corporate growth and profitability when implemented within legal and sustainable boundaries.
Organizational Agility-Oriented Management as a Response to the Dynamics of the Business Environment Sujoko, Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.539

Abstract

Contemporary business environments characterized by volatility, uncertainty, complexity, and ambiguity compel organizations to move beyond rigid bureaucratic management toward agility-oriented approaches. This study examines how agility-oriented organizational management serves as a strategic response to dynamic business environments by integrating digital systems, human and cultural dimensions, and strategic agility. A qualitative multiple case study design was employed to explore organizational practices that reflect agility orientation. Data were collected through semi-structured interviews, non-participant observations, and document analysis involving organizations that have implemented digital transformation, adaptive performance systems, and cultural changes. The data were analyzed using thematic analysis through open, axial, and selective coding to identify patterns across cases. The findings reveal that agility emerges from the alignment of three primary pillars: digital transformation and performance systems that accelerate decision-making, people and organizational culture that foster adaptive behaviors, and strategic agility that enables rapid resource reconfiguration. When these elements are integrated, agility becomes institutionalized as a management orientation rather than an operational practice. This integration enables organizations to respond quickly to environmental turbulence, enhance innovation capacity, and sustain competitiveness. The study concludes that agility-oriented management is a comprehensive and systemic approach that allows organizations to proactively and adaptively navigate continuous business environment changes.
Human Resource Management: Adapting Leadership in Managing Teams in a Hybrid Working System Subroto, Setyowati
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.540

Abstract

The hybrid working system has become a dominant work model in modern organizations, combining remote and onsite work arrangements to improve flexibility and operational efficiency. However, the implementation of hybrid work also presents significant managerial challenges, particularly in maintaining team cohesion, communication effectiveness, employee engagement, and performance management. This article aims to analyze how leadership adaptation plays a critical role in managing teams under hybrid working systems within the framework of Human Resource Management. Using a qualitative approach through a literature review method, data were collected from reputable academic journals and scholarly books discussing telecommuting, e-leadership, adaptive leadership, transformational leadership, and organizational behavior. The analysis was conducted through descriptive-qualitative techniques involving data reduction, thematic categorization, and interpretation. The findings indicate that effective leadership in hybrid working environments requires the development of digital leadership competencies, trust-based management, flexible communication strategies, and performance evaluation systems focused on outcomes rather than physical presence. Moreover, adaptive and transformational leadership styles are essential in addressing emerging challenges such as workplace loneliness, blurred work-life boundaries, and reduced team collaboration. This study concludes that leadership adaptation is a strategic determinant of organizational success in hybrid working implementation and highlights the importance of integrating leadership development into HRM strategies to sustain productivity and employee well-being.
ESG as a Field of Power: The Relationship Between Strategic Management and Accounting Practices Serang, Adrian Eka Darma
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.545

Abstract

This study examines ESG as a field of power where strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. ESG has evolved from a reputational reporting tool into a strategic mechanism through which firms negotiate trust, authority, and long term value in response to investor, regulatory, and societal pressures. A qualitative interpretive case study design was employed using semi structured interviews with executives and accounting managers, alongside document analysis of ESG reports, annual reports, and internal strategic policies prepared under GRI and IFRS S frameworks. The findings reveal that ESG agendas are first shaped at the top management and board level through strategic priorities, risk governance, and investment decisions. These agendas are then operationalized through accounting metrics, KPIs, and disclosure narratives that define what is measurable and visible to stakeholders. The study shows that accounting serves not only as a reporting mechanism but also as an instrument of informational power, enabling selective representation of ESG performance. The results confirm that ESG legitimacy is co constructed through the interaction between managerial authority and accounting representation. This research concludes that understanding ESG requires examining the relational dynamics between strategic management and accounting practices rather than viewing ESG solely as a compliance or sustainability framework
The AI revolution in Accounting Practice : Threat or Opportunity for the Accounting Profession? Fauzi, Fauzi
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.546

Abstract

This study explores whether the rapid integration of Artificial Intelligence (AI) into accounting practice represents a threat or an opportunity for the accounting profession. AI technologies such as Robotic Process Automation, machine learning, and predictive analytics are transforming traditional accounting tasks by automating routine processes, enhancing audit procedures, and enabling real-time reporting and decision support. A qualitative descriptive approach was employed through a systematic literature review and semi structured interviews with accounting practitioners who actively use AI-based tools in their work. The findings indicate that AI significantly reduces repetitive manual work, improves accuracy, and enhances fraud detection and analytical capabilities. At the same time, AI creates challenges related to skill gaps, ethical concerns, and data governance. However, most practitioners perceive AI as a complementary tool that shifts accountants’ roles toward data analysis, strategic advisory, and AI governance rather than replacing them. The study concludes that AI represents a professional transformation opportunity, provided that accountants adapt through upskilling, ethical awareness, and technological competence. The future of the accounting profession depends not on resisting AI, but on integrating it to enhance value creation and decision-making capabilities.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): Oikonomia - February Vol. 3 No. 1 (2025): Oikonomia-December Vol. 2 No. 4 (2025): Oikonomia-August Vol. 2 No. 3 (2025): Oikonomia - May Vol. 2 No. 2 (2025): Oikonomia-February Vol. 2 No. 1 (2024): Oikonomia-December Vol. 1 No. 3 (2024): Oikonomia-May Vol. 1 No. 2 (2024): Oikonomia-February Vol. 1 No. 1 (2023): Oikonomia-Desember