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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 112 Documents
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Determinants of Bank XZ'S Corporate Value: Liquidity, Leverage, and Profitability Kharis Yuwono Mardhi; Dito Rinaldo
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.v3i3.612

Abstract

This study aims to determine the influence of liquidity and leverage on the company's value through profitability in bank "XZ" for a predetermined research period. The independent variables in this study are liquidity and leverage, the intervening variable is profitability, while the dependent variable is the company's value. The research method used is a descriptive and verifiable method with a quantitative approach. The data analysis techniques used include descriptive statistical analysis, linear regression analysis, t-test, F-test, and multiple regression analysis. The data used is secondary data obtained from the financial statements of the "XZ" bank. The results of the study show that liquidity has a negative and insignificant influence on profitability. Leverage has a positive but insignificant effect on profitability. Simultaneously, liquidity and leverage have no significant effect on profitability. Profitability has a negative effect on the value of the company. Liquidity and leverage also have a negative and insignificant effect on the value of the company. In addition, liquidity and leverage simultaneously do not have a significant effect on the value of the company through profitability.
Digital Accounting and Blockchain: Transforming Financial Record-Keeping in the Era of Decentralization 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.v3i3.616

Abstract

The convergence of digital accounting and blockchain technology represents one of the most consequential transformations in contemporary financial management. This study conducts a systematic literature review to examine how blockchain technology reshapes financial record-keeping, transparency, auditability, and accountability in the era of decentralization. Drawing from 25 peer-reviewed publications spanning 2021 to 2026, this research synthesizes empirical findings and theoretical frameworks concerning the adoption, implementation, and outcomes of blockchain-based accounting systems. The review identifies four principal dimensions of transformation: (1) immutable ledger infrastructure that eliminates retrospective manipulation of financial data; (2) smart contract automation that reduces human error and accelerates financial closing cycles; (3) distributed ledger technology (DLT) integration with enterprise resource planning (ERP) and accounting information systems (AIS); and (4) real-time financial reporting that enhances stakeholder decision-making. This paper further explores persistent challenges, including regulatory ambiguity, interoperability limitations, energy consumption concerns, and the skills gap among accounting professionals. The novelty of this study lies in its integration of ESG reporting dimensions and decentralized governance implications into the blockchain-accounting nexus, areas insufficiently addressed in prior reviews. Findings indicate that blockchain adoption can reduce financial fraud, improve audit efficiency by up to 40%, and enable continuous real-time reporting, fundamentally altering the role of the accountant in a digitally decentralized economy.

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