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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 119 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.
The Role of Employee Well-Being in Mediating the Effect of AI Readiness on Employee Performance Yunior Pasagi
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.651

Abstract

This article examines the role of employee well-being as a mediator in the relationship between AI readiness and employee performance in the era of digital transformation. Organizational and individual readiness to adopt artificial intelligence (AI) is increasingly becoming a crucial determinant of work productivity, but its impact on employee performance is not always direct and linear. Based on the Job Demands-Resources (JD-R) and Conservation of Resources (COR) frameworks, this article synthesizes findings from various recent empirical studies (2021-2026) to develop a conceptual model that positions employee well-being as the primary link between AI readiness and performance outcomes. This study highlights a research gap in the lack of simultaneous integration of psychological and technological dimensions within a single model, particularly in the context of organizations in developing countries like Indonesia. The method used is a narrative-systematic literature review analyzing 30 Scopus-indexed and other reputable scientific articles with active DOIs. The synthesis results indicate that AI readiness has a positive effect on employee well-being when balanced with organizational support, training, and adaptive leadership, while its direct effect on performance tends to be weaker than its indirect effect through well-being. Theoretical and practical implications are formulated to drive human-centered and sustainable AI transformation strategies for organizations.
ESG Practices and Firm Value: The Moderating Role of Corporate Governance Memet Slamet
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.654

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) practices and firm value, focusing on the moderating role of corporate governance (CG). Despite growing global emphasis on sustainability disclosure, evidence on how ESG performance translates into firm value remains inconsistent, ranging from strongly positive to negative or insignificant associations across institutional settings. Drawing on stakeholder, agency, and signaling theories, this article synthesizes empirical literature published between 2021 and 2026 to develop an integrative conceptual framework in which CG attributes, including board independence, board size, ownership structure, audit committee characteristics, and institutional ownership, strengthen or weaken the ESG-firm value linkage. Employing a quantitative, explanatory design grounded in secondary panel data typical of listed-firm studies, and Moderated Regression Analysis as the underlying analytical logic, the study integrates findings from prior empirical works across developed and emerging markets, including Indonesia, China, Australia, and Sub-Saharan Africa. The synthesis indicates that ESG practices generally enhance firm value, primarily through reduced information asymmetry, lower cost of capital, and stronger stakeholder legitimacy, and that this positive relationship tends to be amplified when governance mechanisms are robust and properly structured, whereas weak or symbolic governance may dampen or even reverse the value-enhancing effect of ESG. Theoretical and managerial implications, along with directions for future empirical testing, are discussed.
Green Human Resource Management and Organizational Sustainability Prastiyo Diatmono
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.655

Abstract

Increasing environmental regulatory pressures, stakeholder demands, and global commitments to the Sustainable Development Goals have prompted organizations to integrate ecological dimensions into all management functions, including human resource management. Green Human Resource Management (GHRM) has emerged as a strategic approach that aligns recruitment, training, performance appraisal, and reward systems with organizational sustainability goals. This article aims to conceptually examine how these practices contribute to organizational sustainability through a narrative thematic analysis of current literature, intentionally avoiding a systematic literature review. The study was conducted by identifying themes, synthesizing findings across studies, and then developing a conceptual framework linking green HR practices, employee green behavior, green organizational culture, sustainable leadership, and organizational environmental performance. The results show that these practices contribute to organizational sustainability through three main pathways: improving environmental performance, strengthening employee affective commitment, and creating green innovation. The article's novelty lies in the integration of the perspectives of human resource digitalization and environmental, social, and corporate governance into a conventional framework that has rarely been discussed in an integrated manner within a single model. Theoretical and practical implications and future research directions are also briefly discussed at the end of the article.
The Influence of Leadership Style and Incentives on Employee Work Productivity in the General Section of the Tangerang City Regional Secretariat Siti Rahayu; Yusuf Setiadi; Ersanti
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.657

Abstract

This study aims to analyze the influence of leadership style and incentive provisions on employee productivity in the General Section of the Tangerang City Regional Secretariat. Data were collected using quantitative methods using a 5-point Likert scale questionnaire. A sample of 42 respondents was selected from a total population of 490 employees using a purposive sampling technique. Data analysis was performed using multiple linear regression. The research findings indicate that leadership style and incentive provisions have a significant influence on employee productivity, both independently and collectively. This study suggests that improving leadership quality and refining the incentive structure can increase employee productivity in the General Section of the Tangerang City Regional Secretariat.
Financial Technology Adoption and Corporate Financial Performance Syahriyah Semaun; Ni Wayan Lia Apriani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.658

Abstract

Financial technology (FinTech) has become one of the most significant drivers of transformation in the corporate financial landscape over the past decade, reshaping how firms manage capital, process transactions, and evaluate risk. This study examines the relationship between FinTech adoption and corporate financial performance by synthesizing recent empirical evidence published between 2021 and 2026. Employing a systematic literature-based conceptual approach, twenty-five peer-reviewed studies covering banking institutions, small and medium enterprises, and non-financial corporations across Asia, the Middle East, Europe, and Africa were reviewed and thematically analyzed. The study is grounded in the Resource-Based View and Dynamic Capabilities perspectives, positioning FinTech adoption as a strategic, valuable, and difficult-to-imitate organizational resource that enhances profitability, operational efficiency, and risk management. Findings indicate that FinTech adoption generally exerts a positive and significant influence on financial performance indicators such as return on assets, return on equity, and net profit margin, although the strength of this relationship varies according to firm size, institutional context, and regulatory environment. Digital transformation, financial literacy, and green finance emerge as important mediating mechanisms shaping this relationship. The study contributes a consolidated conceptual framework linking FinTech adoption to corporate financial performance and offers practical implications for managers and policymakers seeking to leverage technology for sustainable financial growth.
Employee Experience as a New Strategy to Improve Employee Performance and Retention Muhammad Fatkhurohman Albashori
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.662

Abstract

Changes in the work environment, digital transformation, work flexibility, and increasing employee expectations are driving organizations to develop a more employee-oriented human resource management approach. Employee Experience (EX) is an approach that looks at the entire employee journey in interacting with the organization, from recruitment, job performance, relationships with leaders and colleagues, use of technology, career development, well-being, to rewards. This study aims to analyze Employee Experience as a human resource management strategy in improving employee performance and retention. The study used a qualitative approach with the Systematic Literature Review (SLR) method based on the PRISMA 2020 guidelines. Data were obtained from scientific articles relevant to Employee Experience, employee performance, and employee retention, with Scopus as the main database. The analysis was conducted using thematic analysis to identify patterns, dimensions, and relationships between Employee Experience and employee performance and retention. The synthesis results show that Employee Experience is a multidimensional construct that encompasses leadership, organizational culture, work environment, technology, career development, well-being, work-life balance, and recognition and rewards. Positive work experiences contribute to increased motivation, engagement, productivity, and work effectiveness, while strengthening employees' sense of belonging, satisfaction, and desire to stay. Thus, Employee Experience can be positioned as a strategic and integrative strategy capable of bridging performance improvement and employee retention in the face of increasingly dynamic changes in the workplace.
Leadership in the Digital Age: Challenges and the Future Direction Akhmad Al Aidhi
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 4 (2026): Oikonomia - August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i4.666

Abstract

Digital transformation has fundamentally changed the way organizations operate, compete, and lead their human resources, demanding leadership models that differ from conventional approaches. This article aims to examine leadership challenges in the digital era and formulate future research and practice directions through a narrative-thematic literature review of twenty-five reputable international journal articles published between 2021 and 2026. The analysis was conducted in four stages: identification, selection, feasibility assessment, and thematic synthesis of literature discussing digital leadership, organizational transformation, and leader competencies amidst technological disruption. The study identified five main themes: the shift in leadership paradigm from a hierarchical style to an adaptive-collaborative style; digital competency as a dynamic capability; the ethical and psychological challenges of remote leadership; the role of digital culture in organizational sustainability; and theoretical fragmentation in the digital leadership literature itself. The novelty of this article lies in the development of an integrative framework that connects these five themes into a single model for the future direction of digital leadership, a concept that has not been explicitly synthesized in many previous studies. This study provides conceptual contributions for academics and practitioners in designing leadership development strategies responsive to ongoing technological change. The practical implications of this study emphasize the importance of continued investment in digital literacy, emotional intelligence, and ethical governance as the foundation of future leadership, while also opening an agenda for cross-sector and cross-cultural empirical research to test the proposed integrative framework.

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