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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 77 Documents
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Public Perception of Circular Economy Implementation in Household Waste Management Lizabeth sari dewi; ABD Haris; Nita Priska Ambarita; Muhammad Hirsan Hanafi
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.270

Abstract

Household waste production continues to increase with population growth, urbanization and consumptive lifestyles, contributing significantly to total global waste. This trend indicates not only an increase in the quantity of waste, but also the complexity of its management, especially in urban areas. The circular economy concept offers a sustainable solution by utilizing the principles of recycling, waste reduction, and resource reutilization. This research explores the community's perception towards the application of circular economy in household waste management through descriptive qualitative method. The results showed that most communities understand the basic principles of circular economy, but the implementation of this practice is still constrained by the lack of education and supporting infrastructure. High environmental awareness is proven to contribute to the active participation of the community, while limited resources in rural areas hinder the equitable implementation of this concept. Collaboration between the government, private sector and communities is needed to improve infrastructure and provide sustainable education programs. This study confirms that the paradigm transformation of circular economy-based waste management is not only able to reduce the environmental burden, but also create new sustainable economic opportunities. The results of the study are expected to serve as a basis for policy development that supports the implementation of circular economy more widely and effectively.
MSME Actors' perception on the implementation of digital tax in Indonesia Loso judijanto; Nurul Hidayati Indra Ningsih; Rosma Ndiak; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.277

Abstract

Digital tax has become an important issue in the era of technology-based economy, implemented in response to the increasing digital business activities, especially MSMEs. Although it aims to create a fair taxation system and increase state revenue, its implementation faces various challenges, especially related to business readiness and understanding. Many MSMEs still operate informally or semi-formally, so their understanding of digital tax is often limited. This phenomenon creates a significant information gap, especially in rural areas or for those who have just started digitalization. In addition, the diversity of perceptions towards this regulation affects the level of compliance, where some MSMEs find the policy burdensome, while others see it as a form of fairness and business professionalism. This study uses a descriptive qualitative approach to explore MSME players' perceptions of digital tax, with in-depth interviews and data analysis to understand the challenges and strategies adopted in dealing with the policy. The results are expected to provide strategic recommendations to improve the inclusiveness and effectiveness of digital tax implementation for MSMEs
MSME Product Innovation as a Competitiveness Strategy in Local and Global Markets Mufid Andrianata; Sudarmiatin Sudarmiatin; Wening Patmi Rahayu
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.279

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy with significant contributions to Gross Domestic Product (GDP) and employment. However, in facing the challenges of globalization and increasingly fierce competition, MSMEs are required to innovate to remain relevant and competitive. Innovation is key to improving product competitiveness by adopting digital technology, integrating traditional elements with modern designs, and utilizing e-commerce platforms and social media. Trend phenomena such as increasing interest in local products with a modern touch, environmentally friendly designs, and unique narratives in marketing are increasingly encouraging MSMEs to adapt quickly. This research uses a descriptive qualitative approach to understand the innovation strategies of MSMEs in Yogyakarta, involving interviews, observation, and documentation. The results show that MSMEs that are able to combine traditional elements with modern innovations can expand their markets internationally. Collaboration with external parties such as startups and business incubators also plays an important role in enriching product quality and expanding market reach. Thus, continuous innovation and support from various parties are the main drivers for MSMEs to continue to grow in a competitive global market
Adaptation of MSME Actors to Technological Development During The Pandemic Ngr. Putu Raka Novandra Asta; Ramadhani Kirana Putra; samsidar
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.283

Abstract

The COVID-19 pandemic has accelerated digital transformation in Indonesia's Micro, Small and Medium Enterprises (MSMEs) sector, which previously relied more on conventional methods. Social restrictions encourage MSME players to adapt to technology, especially in marketing and operational efficiency. This study aims to explore how MSMEs are adapting to digital technology during the pandemic, with a focus on marketing digitalization, the use of technology for operational efficiency, and challenges faced related to infrastructure and digital literacy. Using a descriptive qualitative approach and case studies with in-depth interviews with 10-15 MSME players, this research found that digital technology has become an important element in maintaining MSME business continuity. While the benefits of technology are clear, constraints such as limited infrastructure, low digital literacy, and investment costs are major barriers. Therefore, this study suggests the need for collaboration between the government, private sector, and educational institutions to provide training, more affordable access to technology, and better infrastructure to support MSME digitalization. The findings are expected to provide insights for policymakers and industry players in designing effective measures to accelerate the digital transformation of MSMEs, improve their competitiveness in the global market, and prepare them for future economic challenges
Bridging Between Financial Performance and Government Performance: The Role of Public Sector Accounting in Realizing Good Governance Wahyu Setyawan
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.v2i2.291

Abstract

Public sector accounting plays an important role in promoting transparency and accountability in modern governance. The implementation of an accrual-based accounting system, as mandated by the International Public Sector Accounting Standards (IPSAS), results in more accurate and relevant financial information. This system allows for the complete recording of assets and liabilities, thereby improving the efficiency of budget management. In addition, the integration of independent audits and technology-based supervision is a strategic step to prevent corruption and budget abuse. Implementation challenges, such as limited human resources and infrastructure, can be overcome through training, institutional strengthening, and technological innovation. Furthermore, public sector accounting contributes to sustainable development through reporting that covers financial, social, and environmental aspects. The integration of Sustainable Development Goals (SDGs) into financial reporting promotes inclusive and results-oriented decision-making. However, barriers such as a lack of understanding of sustainability concepts and policy incompatibilities require a collaborative approach across sectors. By adopting an integrated reporting framework, public sector accounting becomes a strategic instrument in realizing good governance and building public trust in government.
Infrastructure Development Inequality: When Big Projects Sacrifice Local Acess Loso judijanto; Suharto Suharto; Kukuh Lukiyanto; Helmi Ali; Wahyu Sri Atutik; Maria Yosefina Meinadia Sekar Kinanti Aswirawan
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.v2i2.292

Abstract

 Major infrastructure development in developing countries often focuses on improving national connectivity and economic growth, but often ignores the social impact on local communities. Projects such as expressways or railway lines can break vital links between regions and increase accessibility inequalities, hinder mobility and exacerbate socio-economic inequalities. In addition, land acquisition for large projects often harms farmers and micro entrepreneurs who lose their livelihoods without adequate employment solutions. These projects also ignore local needs, such as access to essential public facilities. This inequality is exacerbated by a lack of inclusive planning, where local communities are not involved in the decision-making process. As a result, although large infrastructure development can improve the macroeconomy, its positive impact is not felt by society at the micro level. This study uses a qualitative approach with case studies to explore the impact of infrastructure development on local community access. Through interviews, field observations, and document analysis, this study aims to provide an in-depth picture of social inequalities that arise due to the dominance of large projects without considering the interests of local communities. More inclusive planning and community participation are needed to ensure sustainable and equitable development.
Digital Economic Revolution: The Role of Internet of Things (IoT) And Artificial Intelligence (AI) in Business Management and Accounting Muhammad Umar A
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.v2i2.298

Abstract

The digital economic revolution has changed the global business paradigm by integrating Internet of Things (IoT) and Artificial Intelligence (AI) technologies in company operations. IoT enables connectivity between devices that generate real-time data, while AI analyzes the data to improve decision-making. The implementation of these technologies improves operational efficiency, reduces human error, and accelerates business cycles. However, challenges such as data security, unequal access to technology, and the need to improve workforce competencies are still major obstacles. In accounting and business management, AI and IoT have accelerated the digitization of financial records, data analysis, and risk management. AI with machine learning algorithms can detect suspicious financial patterns and improve the accuracy of financial predictions, while IoT supports supply chain efficiency and asset management. However, the adoption of these technologies requires substantial financial investment as well as regulatory and company policy readiness. In addition, challenges in cybersecurity and digital skills gaps demand comprehensive mitigation strategies. Therefore, collaboration between companies, educational institutions and the public sector is crucial in ensuring the success of sustainable and ethical digital transformation. With the right strategy, companies can optimize AI and IoT to increase competitiveness in the digital era
Transfromation of Traditional Marketing Strategy to Digital ; Challenges and Opportunities for Retailers Petrus Loo
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.v2i2.301

Abstract

The transformation of marketing from traditional to digital methods presents both challenges and opportunities for retailers. Traditional marketing, such as print and television advertising, is increasingly losing its effectiveness in targeting specific audiences, while digital marketing offers flexibility and advanced analytics tools. This study analyzes retailers' shifting marketing strategies using a descriptive-exploratory qualitative approach, with interviews with 25 participants, consisting of business owners and digital marketing experts. The results showed that limited digital skills and financial constraints are the main barriers for SMEs in adopting digital marketing. Competition with big brands that are more experienced in data-driven marketing is also a challenge. However, low-cost strategies such as SEO and organic marketing on social media can be effective alternatives. In addition, data-driven personalization increases customer engagement, while omnichannel strategies enable the integration of online and offline shopping experiences. Technological innovations, such as influencer-based marketing, live shopping, and augmented reality (AR), further enhance the customer shopping experience. Retailers that successfully adopt big data and artificial intelligence (AI) have a competitive advantage in understanding customer preferences more accurately. Therefore, the combination of data analytics, omnichannel strategy, and technological innovation is the key to modern digital marketing success.  
The Effectiveness of Content-Based Marketing Campaigns in Attracting Gen Z Consumers Danis Maulana; Devi Yuliantina; Ristanti Akseptori; Andriya Risdwiyanto
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.v2i2.302

Abstract

Generation Z grew up in a digital era dominated by technology and social media, thus affecting their consumption patterns and preferences for marketing content. Studies show that they trust recommendations from influencers and organic content more than conventional advertising. With shorter attention spans, effective marketing content should be concise, engaging, and easy to understand. Platforms such as TikTok, Instagram Reels, and YouTube Shorts are the main tools in reaching this young audience. However, the main challenge is creating content that not only grabs momentary attention but also builds long-term attachment. This study uses a qualitative method with a literature study approach to analyze the effectiveness of content-based marketing in attracting Generation Z. The results show that an effective marketing strategy involves three main elements: the use of influencer marketing and user-generated content (UGC), content personalization with artificial intelligence (AI), and adaptation to algorithm changes and digital trends. By optimizing this strategy, brands can increase audience engagement, build trust, and drive customer loyalty. Therefore, a data-driven approach and creativity are key in ensuring the sustainability and competitiveness of digital marketing in the modern era.
Influence Profitability, Solvability, Liquidity and Credit Risk on Stock Price Juan Graceo; Eny Purwaningsih
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.v2i2.305

Abstract

The aim of this research is to empirically review the impact of profitability, solvency, liquidity and credit risk on the share prices of conventional banking entities listed on the IDX in the 2018-2021 period. Independent variables are used, profitability uses Return on Assets, solvency uses Debt to Equity Ratio, liquidity uses Loan to Deposit Ratio, credit risk uses Non-Performing Loans, and the dependent variable is price. Shares use the closing price (31 May t+1) and in 2019 use the closing price (31 July). There are 24 entities with a total of 96 sample data that meet the criteria for research objects in conventional banking companies listed on the IDX during 2018-2021. This research method uses classic assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that profitability gave positive results on stock prices. Also, the level of debt and liquidity has a negative impact on stock prices, then credit risk has no impact on stock prices

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