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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 102 Documents
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Fintech and Risk Literacy: Understanding User Awareness of Digital Financial Risks Afrizal, Afrizal
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.585

Abstract

The rapid growth of financial technology (fintech) has transformed financial transactions while simultaneously introducing new risks such as digital fraud, data breaches, overspending, and financial vulnerability. This study aims to analyze how users understand digital financial risks based on their level of digital financial literacy and how this understanding influences their behavior in using fintech services. The research employs a quantitative explanatory design with data collected through an online questionnaire distributed to active fintech users. The data were analyzed using Structural Equation Modeling (SEM-PLS) to examine the relationships between digital financial literacy, risk perception, and fintech usage behavior. The findings reveal that digital financial literacy has a significant positive effect on risk perception and fintech usage behavior. Risk perception also significantly influences user behavior and partially mediates the relationship between literacy and behavior. These results indicate that users with higher literacy levels are more capable of recognizing risks and engaging in more responsible and informed financial practices. In conclusion, digital financial literacy plays a critical role in shaping users’ understanding of financial risks and promoting safer, more sustainable fintech usage.
OKR (Objectives and Key Results)-Based Performance Management in Improving Organizational Effectiveness Kessi, Andi Makkulawu Panyiwi
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.515

Abstract

Effective performance management is crucial for improving organizational effectiveness, and one of the widely used systems is Objectives and Key Results (OKR). This study aims to analyze the implementation of OKR in enhancing organizational effectiveness, as well as the challenges and solutions encountered in its implementation. Using a Systematic Literature Review (SLR) approach, this research analyzes various studies related to OKR published in the last five years. The findings indicate that the application of OKR can enhance transparency, accountability, and employee engagement in achieving organizational goals. However, the most common challenges are communication gaps and unclear objectives. Organizations with a work culture that supports change and openness find it easier to successfully implement OKR. This study also finds that OKR implementation has the potential to foster a more proactive and accountable work culture. Therefore, OKR is not just a performance measurement system but also a tool for creating a continuous improvement cycle within the organization.
Transformation of Education Management Based on Artificial Intelligence in Enhancing Learning Effectiveness in the Era of Society 5.0 Paramansyah, Arman
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.574

Abstract

The transformation of education management in the era of Society 5.0 requires the integration of advanced technologies such as Artificial Intelligence (AI) to enhance learning effectiveness and institutional performance. This study aims to analyze how AI-based education management transformation contributes to improving learning effectiveness through institutional, pedagogical, and ethical dimensions. This research employs a qualitative approach with a descriptive-analytical design using a literature-based method. Data were collected from relevant scholarly journal articles and analyzed using content and thematic analysis to identify patterns, relationships, and key findings related to AI implementation in education. The results indicate that AI significantly improves curriculum relevance, administrative efficiency, teacher performance, and personalized learning processes. AI also enhances student engagement and supports the development of 21st-century skills. However, challenges such as digital inequality, limited human resource readiness, and ethical concerns related to data privacy remain critical issues. The discussion highlights that the successful implementation of AI in education depends on strong policy support, continuous teacher training, and the establishment of clear ethical guidelines. In conclusion, AI-based education management transformation can effectively enhance learning outcomes in the Society 5.0 era when implemented through a balanced, human-centered, and well-regulated approach.
The Implementation of Learning Analytics in Managerial Decision-Making in Educational Institutions Paramansyah, Arman
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.575

Abstract

The increasing availability of educational big data has transformed decision-making processes in educational institutions, necessitating the integration of learning analytics to support data-driven managerial practices. This study aims to analyze the implementation of learning analytics in strengthening managerial decision-making through an integrated and evidence-based approach. The research employs a qualitative method with a descriptive-analytical design using a literature-based approach. Data were collected from recent scholarly journal articles and analyzed through content and thematic analysis to identify key patterns related to learning analytics, decision-making processes, and institutional management. The findings reveal that learning analytics significantly enhances academic monitoring, curriculum evaluation, resource allocation, and strategic planning by providing predictive insights and real-time data. It also improves decision accuracy and organizational performance compared to traditional intuition-based approaches. However, challenges such as limited organizational readiness, data integration issues, and ethical concerns regarding data governance remain critical barriers. The discussion emphasizes that successful implementation requires strong leadership support, a data-driven organizational culture, adequate technological infrastructure, and continuous staff training. In conclusion, learning analytics can effectively strengthen managerial decision-making in educational institutions when supported by integrated governance, organizational readiness, and ethical data practices
Digital Leadership Strategies of School Principals in Addressing Educational Technology Disruption Paramansyah, Arman
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.576

Abstract

The rapid advancement of educational technology has created significant disruption in teaching, learning, and school management, requiring effective digital leadership from school principals. This study aims to analyze how digital leadership strategies of school principals can address technological disruption and enhance school transformation. The research employs a qualitative approach with a descriptive-analytical design using a literature-based method. Data were collected from reputable scholarly journal articles and analyzed through content and thematic analysis to identify key patterns related to digital leadership, organizational readiness, and technology integration. The findings reveal that digital leadership plays a crucial role in shaping school vision, strengthening teacher competencies, fostering digital culture, and supporting data-driven decision-making. Principals who adopt transformational and strategic leadership approaches are more effective in integrating technology into pedagogical practices and improving institutional performance. However, challenges such as limited infrastructure, low digital literacy, resistance to change, and ethical concerns remain significant barriers. The discussion highlights that successful digital transformation requires adaptive leadership, continuous professional development, strong governance, and ethical frameworks. In conclusion, digital leadership of school principals is a key determinant of school success in facing technological disruption when supported by organizational readiness and sustainable strategies.
The Effect of Environmental Cost, Carbon Emission Disclosure, and Sustainability Reporting on Financial Performance of Consumer Non-Primary Sector Companies Listed on the Indonesia Stock Exchange:A Management Accounting Perspective with E-Views Analysis Osman, Rani Nur Az-zahra; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Tiswiyanti, Wiwik
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.577

Abstract

This study analyzes the effect of environmental cost, carbon emission disclosure, and sustainability reporting on financial performance proxied by Return on Assets (ROA) in consumer non-primary sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research population includes all consumer non-primary sector companies on the IDX, with a sample of 18 companies selected through purposive sampling technique, yielding 90 observation data (balanced panel). Data analysis employs panel data regression using E-Views 13 software, encompassing Common Effect, Fixed Effect, and Random Effect model estimation selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that: (1) environmental cost has a significant negative effect on ROA; (2) carbon emission disclosure has a significant positive effect on ROA; and (3) sustainability reporting has a significant positive effect on ROA. Simultaneously, the three independent variables significantly affect financial performance with a coefficient of determination (adjusted R²) of 0.6572 or 65.72%. These findings imply the importance of integrating environmental cost information and sustainability reporting into management accounting systems to support corporate strategic decision-making.
The Role of Stakeholders in Preventing and Eradicating Land Mafia in Indonesia Supadno, Supadno; Wening, Nur
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.595

Abstract

This study aims to analyze the role of stakeholders in the prevention and eradication of land mafia practices in Indonesia using a Systematic Literature Review (SLR) approach. Land mafia is an organized crime in the land sector involving multiple actors and causing serious impacts on legal certainty, economic losses, and social conflicts within society. This research employs a qualitative method based on library research by analyzing relevant scientific articles, journals, and policy documents. The findings indicate that land mafia practices are carried out through various modus operandi, including document forgery, issuance of multiple land certificates, illegal land occupation, and collusion with public officials. Government efforts to prevent and eradicate land mafia include the establishment of the Anti-Land Mafia Task Force, digitalization of land services, implementation of electronic land certificates, and the Complete Systematic Land Registration (PTSL) program. In addition, the involvement of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, law enforcement agencies, local governments, supervisory institutions, society, and the private sector plays a crucial role in the effectiveness of land mafia eradication efforts. This study also identifies several challenges, such as weak inter-stakeholder coordination, limited integration of land administration data, and low legal literacy among the public. Based on stakeholder theory proposed by R. Edward Freeman, the success of land mafia prevention and eradication depends on the synergy among all parties involved
Gig Economy Management: Strategies for Managing a Flexible Workforce in the Digital Ecosystem Sakaria, Maulid
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.600

Abstract

The rapid expansion of the gig economy has fundamentally transformed the nature of work, challenging traditional paradigms of human resource management (HRM) and organizational control. This article examines management strategies for flexible workforces operating within digital ecosystems, with particular emphasis on algorithmic management, digital platform dynamics, and their implications for worker autonomy, engagement, and performance. Drawing on a systematic review of peer-reviewed literature published between 2021 and 2025, this study synthesizes evidence from multiple disciplines including HRM, organizational behavior, information systems, and labor economics. The analysis identifies eight major thematic clusters, including algorithmic management, digital HRM, worker autonomy, recruitment processes, job crafting, regulation, socio-technical dynamics, and sector-specific findings. Results reveal that algorithmic control pervades gig work, creating tension between operational efficiency and worker well-being. Platform-mediated HRM replaces conventional managerial functions with data-driven mechanisms, raising critical questions about fairness, transparency, and worker representation. This article concludes with strategic recommendations for organizations, policymakers, and researchers seeking to navigate the complex landscape of gig workforce management in the digital age.
Digital Behavior in Organizations: Employee–Customer Interaction in Platform Ecosystems Suharyanto, Suharyanto
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.601

Abstract

The accelerating digitalization of organizational environments has fundamentally reshaped how employees interact with customers, particularly within platform-mediated ecosystems. This study examines the nature, determinants, and consequences of digital behavior in organizations, with a specific focus on employee customer interaction dynamics within platform ecosystems. Drawing on a systematic synthesis of empirical and conceptual literature published between 2021 and 2026, this article develops an integrated research framework that identifies four key antecedents employee digital competence, organizational transformation support, AI-enabled automation tools, and digital workspace design and traces their effects on interaction quality, customer engagement, and organizational performance. The findings indicate that platform ecosystems serve as critical mediating contexts in which employee digital behaviors are enacted, amplified, or constrained. Value co-creation, ecosystem fluidity, and governance mechanisms emerge as pivotal moderating factors. The study contributes an integrative framework to the literature on digital organizational behavior, interactive marketing, and platform management, and offers practical guidance for organizations seeking to optimize digital touchpoints in customer service delivery.
Earning Management and Firm Value: A Systematic Literature Review Lindora, Ade Sintya
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.602

Abstract

This study is about the idea of Earnings Management and Firm Value in accounting. It looks at how these ideasre connected and how they have changed over time. The study used a method called Systematic Literature Review, which's a way of carefully looking at lots of research papers. This study chose 10 research papers that were published between 2021 and 2026 from well-known places like Scopus, Web of Science and Emerald. The results of the study show that when companies do Earnings Management in a way that is not honest it can hurt the value of the company. This is because it makes it harder for people to know what is really going on with the company and it can also make the people in charge of the company do things that're not good for the company. If This study says that it is very important for companies to be honest about their finances and to have rules in place. Researchers should keep studying Earnings Management and look at new ways to detect it like using artificial intelligence. Earnings Management is a deal and companies need to be careful, about it. Earnings Management can hurt Firm Value so companies should try to avoid it. The study of Earnings Management and Firm Value is important. Will keep being studied in the future.

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