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 113 Documents
 8   9   10   11   12 
Digital Financial Literacy and Individual Financial Performance: An Analysis of Generation Z Eko Cahyo Mayndarto; Wulandari Wulandari; Ummy Kalsum
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.v3i3.604

Abstract

This study examines the influence of digital financial literacy on individual financial performance among Generation Z in Indonesia amid the rapid development of digital financial technology that has transformed financial management practices. As digital natives, Generation Z possesses strong potential to utilize digital financial tools, yet the relationship between digital financial literacy and financial performance remains underexplored. Using a quantitative survey approach, data were collected from 131 respondents aged 18–27 years through structured questionnaires and analyzed using multiple linear regression. The findings indicate that digital financial knowledge, digital financial skills, and digital financial behavior all have a significant positive effect on individual financial performance. Digital financial knowledge emerged as the strongest predictor (β = 0.421, p < 0.001), followed by digital financial skills (β = 0.318, p = 0.003) and digital financial behavior (β = 0.263, p = 0.012). Furthermore, the model explains 61.7% of the variance in financial performance (R² = 0.617). These findings demonstrate that digital financial literacy is a crucial determinant of financial well-being among Generation Z and highlight the importance of strengthening digital financial education through both formal and informal learning environments in the digital era.
Digital Financial Behavior in a Cashless Society: A Study of Changes in Consumption Patterns Ummy Kalsum; Hendra Cipta
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.v3i3.605

Abstract

The global transition toward cashless payment systems has significantly transformed consumer financial behavior by changing how individuals perceive, process, and respond to financial transactions. The decreasing physical interaction with money in digital payment systems is believed to reduce the psychological “pain of paying,” thereby encouraging more frequent and impulsive spending behavior. Although the use of digital payment platforms continues to increase rapidly, particularly in emerging digital economies, the relationship between cashless payment adoption, digital financial behavior, and changes in consumption patterns remains insufficiently explored. This study therefore aims to examine the influence of cashless payment adoption, digital financial behavior, and financial self-control on consumption pattern changes among active digital payment users in Indonesia. Using a quantitative survey design, data were collected from 125 respondents who actively use digital payment platforms and analyzed through multiple linear regression analysis supported by classical assumption testing to ensure model validity. The findings reveal that cashless payment adoption (β = 0.389, p < 0.001) and digital financial behavior (β = 0.304, p = 0.005) significantly increase consumptive behavior, while financial self-control shows a significant negative effect (β = −0.241, p = 0.024), indicating its role in limiting excessive consumption tendencies. Furthermore, the model explains 59.3% of the variance in consumption pattern changes (R² = 0.593), suggesting that these variables substantially contribute to evolving spending behavior in the digital era. Overall, the study concludes that cashless payment systems accelerate shifts toward more frequent and less deliberate spending patterns, while financial self-control functions as an important counterbalancing mechanism, highlighting the need for behaviorally informed digital financial literacy programs and spending-awareness features within digital payment applications.
The Influence of Promotion on Purchasing Decisions of Zalora Marketplace Users Nailin Nikmatul Maulidiyah
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.v3i3.560

Abstract

This study aims to analyze the effect of promotion on purchasing decisions of users in the Zalora marketplace in Jember. The research employs a quantitative approach using an explanatory research method. The data used are primary data collected through questionnaires distributed to Zalora users who have made at least one purchase, applying a purposive sampling technique. The research instrument utilized a Likert scale and was tested for validity and reliability. The data were analyzed using simple linear regression to examine the effect of the promotion variable on purchasing decisions. The results indicate that promotion has a positive and significant effect on purchasing decisions, as evidenced by a positive regression coefficient and a significance value of less than 0.05. These findings suggest that the more attractive and intensive the promotional programs—such as discounts, vouchers, and cashback the higher the likelihood that consumers will make purchasing decisions. This study implies that effective and sustainable promotional strategies are essential to enhance purchasing decisions and strengthen marketplace competitiveness.
Cryptocurrency Market Dynamics: The Effect Of Bitcoin, Gold, Crude Oil, And IHSG Prices On Crypto Tokens And Altcoins Tri Ayu Lestari; Euis Mufahamah; Hiro Sejati
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.v3i2.583

Abstract

In recent years, crypto assets have grown rapidly and become increasingly well-known. Some view them as promising investment opportunities, while others consider them high-risk due to their sharp fluctuations. This situation prompted researchers to examine factors that could potentially influence cryptocurrency price movements, particularly macroeconomic variables often associated with changes in global financial market conditions. This study used monthly data from 2020-2024, covering the prices of Bitcoin, Gold, Crude Oil, the Jakarta Composite Index (JCI), as well as the price movements of Crypto Tokens and Altcoins. The analytical method used was multiple linear regression with purposive sampling. The results showed that the price of Bitcoin had a positive and significant effect on the prices of Crypto Tokens and Altcoins. Meanwhile, the price of Gold, Crude Oil, and the JCI did not have a significant impact. This finding confirms that changes in crypto asset prices are driven more by internal market mechanisms, such as supply and demand, than by macroeconomic indicators
Consumer Behavior in the Digital Age: An Analysis of Changes in Consumption Patterns from a Behavioral Economics Perspective 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.v3i3.597

Abstract

This study examines changes in consumer behavior in the digital age through a behavioral economics lens, focusing on the cognitive biases, heuristics, and digital nudges that shape consumption patterns in online environments. The rapid expansion of e-commerce and social media platforms has fundamentally altered how individuals make purchasing decisions, introducing unprecedented complexities into consumer psychology. Employing a systematic literature review methodology, this research synthesizes findings from 20 peer-reviewed journal articles published between 2022 and 2025. The analysis reveals that digital environments strategically exploit loss aversion, anchoring bias, herding behavior, and the scarcity effect to stimulate impulsive purchasing and increase transaction volumes. Personalized algorithmic recommendations, social proof mechanisms, and digital payment frictionlessness collectively reduce cognitive resistance and amplify impulse buying tendencies. The study further demonstrates that Generation Z consumers exhibit heightened susceptibility to social media-driven behavioral nudges relative to older demographic cohorts. These findings contribute to the emerging literature on behavioral economics in digital markets by providing an integrated framework that connects specific platform design features with documented cognitive biases. This study concludes that understanding behavioral economic mechanisms in digital consumption contexts is essential for developing effective consumer protection policies and for designing ethically responsible digital marketing strategies.
Green Accounting and Financial Performance: A Study of Environmentally-Oriented Companies Muhammad Hasyim Ashari
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.v3i3.599

Abstract

This study examines the relationship between green accounting practices and the financial performance of environmentally-oriented companies. As sustainability becomes increasingly central to corporate strategy, understanding how environmental cost disclosure, environmental performance, and corporate social responsibility (CSR) reporting interact with profitability metrics is of growing importance. Drawing on a review of recent empirical literature spanning 2021–2026 and focusing on companies listed on major stock exchanges that have adopted environmental management frameworks, this article develops a conceptual model linking three key independent variables — green accounting disclosure, environmental performance (proxied by PROPER ratings), and CSR disclosure — to financial performance outcomes measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The findings suggest that green accounting and environmental performance exert significant positive effects on financial performance, while CSR disclosure shows mixed results depending on industry context. These results affirm the business case for environmental accountability and contribute to the growing body of literature on sustainable finance and green management accounting.
Strategic Management Analysis Using the VRIO Method and Porter’s Five Forces in UMKM TERAS BAPAK Nova Nayla Rahmadhani; Saheba Alfi Zahra; Galuh Satya Samantha; 吳阡瑀 吳阡瑀; 黃雅妤 黃雅妤; 余宛庭 余宛庭; 李昱蓁 李昱蓁; 張純螢 張純螢; 林奕弦 林奕弦
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.v3i3.606

Abstract

Effective strategic management is a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) operating on provincial transit routes, particularly amid the rapid growth of the coffee shop industry and intensifying competition. This study analyzes the competitive position of Cafe Teras Bapak, located on Jl. Kertosono-Tulungagung, Kediri, using an integrative approach combining the VRIO framework and Porter’s Five Forces model. The study aims to evaluate internal capabilities, map external competitive dynamics, and formulate a sustainable competitive defense strategy. A descriptive qualitative methodology with a single case study design was employed, in which data were collected through quadrilateral source triangulation: in-depth interviews with the owner, field observations, digital sentiment analysis via Google Maps reviews, and comparative desk research on competitors. VRIO analysis results indicate that Cafe Teras Bapak possesses four sources of sustainable competitive advantage: professional espresso machines (proper coffee), authentic Joglo architecture, membership in Kediri’s pioneer coffee community, and organically built customer loyalty. Meanwhile, Porter’s Five Forces analysis identifies the threat of new entrants as the highest external pressure, successfully counterbalanced by low buyer bargaining power stemming from digitally verified customer loyalty. This study concludes that the integration of Joglo cultural identity with coffee technology specialization constitutes a strong and difficult-to-replicate positioning model for transit route businesses.
SWOT Analysis as a Strategy for Enhancing the Competitiveness of Creative Industry MSMEs at Snapbox Studios Dwi Afifah Nurzahra; Siti Isma Maysaroh; Fadhilah Aditya Akbar; Hoang Le Thuy Linh; 謝昕頤 謝昕頤; 施宣妤; 陳姵妍 陳姵妍; 陳璦捷
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.v3i3.608

Abstract

The creative industry, particularly self-photo studios, is growing rapidly along with the changing behavior of Generation Z consumers who prioritize experiences and social media content. However, creative SMEs like Snapbox Studios face challenges in maintaining competitiveness due to intense competition and operational limitations. This study aims to analyze internal factors (strengths and weaknesses) as well as external factors (opportunities and threats) faced by Snapbox Studios, and to formulate competitive strategies based on SWOT analysis. The method used is a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews with the owner, direct observation, and documentation. The research results identify that the main strengths of Snapbox Studios lie in its unique vintage concept, affordable prices, strategic location, and proactive promotion through social media and KOL collaborations. The weaknesses identified include frequent hardware malfunctions, limited session capacity, suboptimal additional products, and the absence of a digital payment system and loyalty program. Opportunities that can be leveraged include activity-based experience trends, the popularity of short video content, and the increasing adoption of digital payments. The main threats come from four direct competitors, changes in social media algorithms, and low customer loyalty. Based on the SWOT matrix, four strategies are formulated: SO (aggressive), WO (turnaround), ST (diversification), and WT (defensive). The recommended top priorities are the integration of digital payments, routine hardware maintenance, optimization of additional products, and the development of a digital loyalty program. In conclusion, Snapbox Studios has the potential to grow by implementing strategies focused on service digitalization, operational improvements, and revenue diversification
Green Investment and Financial Performance: Analysis of the Impact of Sustainable Investment Ida Ayu Putu Megawati; Ni Nengah Rupadi Kertiriasih; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti
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.v3i3.609

Abstract

This study investigates the relationship between green investment and corporate financial performance, analyzing the impact of sustainable investment practices on key financial indicators including Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. As environmental concerns grow and regulatory frameworks tighten globally, firms are increasingly allocating resources toward environmentally sustainable activities. Drawing upon a systematic review of 20 peer-reviewed studies published between 2018 and 2025, this research synthesizes evidence on whether green investments translate into measurable financial gains or represent a cost burden for firms. The analysis encompasses diverse industries and geographic contexts, including Indonesia, Europe, Ireland, and global markets. Findings reveal that green investment generally yields a positive effect on financial performance, particularly in the long run, though the magnitude varies by industry, firm size, and institutional environment. Environmental, Social, and Governance (ESG) disclosure quality and corporate social responsibility (CSR) practices are identified as significant mediating factors. Green financing instruments such as green bonds also contribute to enhanced corporate performance. This study contributes to the growing body of sustainable finance literature by providing a comprehensive overview of mechanisms linking green investment to financial outcomes and offers.
Data-Driven Management: Transforming Organizational Decision-Making in the Digital Era Herikson Tampubolon
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.v3i3.611

Abstract

The rapid advancement of digital technologies has fundamentally transformed how organizations collect, process, and utilize data to support strategic decision-making. This study examines the transformation of data-driven management within organizations, exploring how the integration of big data analytics, artificial intelligence, and advanced information management systems reshapes organizational decision processes, operational efficiency, and competitive performance. Drawing on a systematic literature review of eighteen recent empirical and theoretical studies (2017–2026), this paper synthesizes key themes including organizational data culture, analytical maturity, technology infrastructure, human capability development, and governance frameworks. Findings indicate that organizations with mature data-driven cultures exhibit significantly higher decision quality, strategic agility, and innovation capacity. However, successful transformation requires overcoming barriers such as data silos, resistance to change, lack of analytical talent, and ethical concerns around data governance. The study proposes a conceptual framework integrating five dimensions of data-driven organizational transformation and recommends a phased implementation pathway for managers seeking to advance their organizations toward full data-driven management.

Page 11 of 12 | Total Record : 113

 8   9   10   11   12 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2026): Oikonomia - August Vol. 3 No. 3 (2026): Oikonomia - May 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 More Issue