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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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Factors Affecting Audit Opinions in Companies Listed on the Indonesia Stock Exchange Fitri Yani Jalil; Triana Meinarsih; Dian Widyantini; Andi Andi
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.v2i2.306

Abstract

Audit opinion has an important role in economic decision making because it reflects the credibility of the company's financial statements. Internal factors, such as profitability, liquidity, ownership structure, and corporate governance, strongly influence the audit opinion given by the auditor. Companies with high profitability are likely to receive an unqualified audit opinion, while companies with low profitability risk getting a modified opinion. Good liquidity also increases the likelihood of a positive audit opinion. A concentrated ownership structure can reduce audit quality due to potential manipulation of financial statements, while dispersed ownership supports transparent governance. Regulations implemented by the OJK and IDX, as well as auditor independence, play an important role in improving audit opinion quality. Strict regulatory policies can strengthen the credibility of audit opinions, but pressure from company management can threaten auditor independence. Large audit firms, such as the Big Four, tend to provide more credible opinions, but strict internal controls are still needed. This research uses a qualitative approach with case studies on companies listed on the Indonesia Stock Exchange to analyze the factors that influence audit opinion. It is hoped that this research can provide insight into how to improve the transparency and credibility of audit opinions, as well as the role of regulators in strengthening the stability of the Indonesian capital market.
Effectiveness of Content Marketing in Attracting Generation Z Consumer Loyalty Johni Eka Putra; Nuraida Wahyu Sulistyani; Fahad Ramadhan; Hilman Hidayat
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.v2i2.309

Abstract

Generation Z has unique characteristics in information consumption and decision-making, especially in the context of digital marketing. They prefer authentic, interactive, and social value-based content over conventional advertising. With the dominance of platforms such as TikTok, Instagram Reels, and YouTube Shorts, an effective marketing strategy should focus on storytelling, user-generated content (UGC), and collaboration with influencers to build deeper engagement. This research uses a qualitative approach with a case study method to analyze successful content marketing strategies in attracting the attention and building loyalty of Generation Z. The data was collected through in-depth interviews with 20 individuals. Data was collected through in-depth interviews with 20 Generation Z individuals and 10 digital marketing practitioners, as well as digital observation of several brands that have successfully adopted content-based marketing strategies. Thematic analysis was conducted to identify interaction patterns and audience preferences for different types of content. The results show that successful digital marketing for Generation Z depends on utilizing the right platform, brand transparency, and data-driven engagement measurement. With an appropriate strategy, companies can increase customer loyalty and strengthen emotional connections with audiences in an increasingly competitive digital era.
Hybrid Working: Challenges and Opportunities in Managing Employee Performance in the Age of Flexible Working Effiyaldi Effiyaldi; Setyowati Subroto; Maulid Sakaria
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.v2i2.310

Abstract

The hybrid work model has become a new paradigm in the modern workplace, offering flexibility for employees while challenging organizations in managing performance. The main challenges in this system include the difficulty of measuring productivity, proximity bias, ineffective communication, and limited direct supervision. This study aims to explore optimal strategies for managing employee performance in a hybrid work environment. Using a qualitative approach through a case study method, this study involved in-depth interviews with managers, hybrid employees, and HR teams from organizations that have implemented a flexible work system. Thematic analysis was used to identify key patterns in performance management. The results showed that a results-based assessment system, the use of AI-based performance monitoring technology, and inclusive communication are key to success in the hybrid model. In addition, trust-based leadership and continuous feedback are needed to create a productive and fair work environment. With the right strategy, organizations can optimize productivity, increase employee engagement, and create a balance between flexibility and work effectiveness. This study provides insights for organizations in designing adaptive policies to support the sustainability of the hybrid work model in the future.
Influence Of Sharia Financial Literacy, Financial Attitudees and Perceptions On Interest In Using Sharia Banking Anne Haerany; Sri Aneza
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.v2i1.317

Abstract

Sharia banking has been established in Indonesia for approximately 33 years, but its market share is still very small, namely around 7.21% of total commercial bank assets. This study aims to explain the effect of Islamic Financial Literacy, Attitudes and Perceptions of Finance on Interest in Using Islamic Banking Services with Religiosity as a Moderating Variable in Sharia Economics Students in Region 3 Cirebon. Quantitative research with purposive sampling data collection with 100 respondents. The data obtained was analyzed using SEM-PLS version 3.0 software. The results showed that Sharia Financial Literacy and Financial Attitudes did not have a significant effect on interest in using Islamic banking services, this was due to several factors including the lack of maximum Islamic financial literacy carried out so that it has not fostered understanding among students, as well as the financial attitudes of students, especially in region 3 Cirebon, have not reached the stage of making the right decisions in planning and managing their finances. While perceptions have a significant effect on interest in using Islamic banking services, this is influenced by information obtained from unpleasant past experiences related to conventional finance, news that develops about Islamic finance and the values adopted in the environment where they study. Religiosity cannot moderate Islamic Financial Literacy, Financial Attitudes, and Perceptions of Interest in Using Islamic Banking Services, this is because the value of religiosity used as a benchmark by students is still focused on matters of worship, but has not expanded to matters of muamalah.
Digital Marketing Strategy and Consumer Behavior: A case study of E-Commerce Businesses Muhammad Fatkhurohman Albashori; Sri Wahyuning; Himawan Agung Nugroho
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.323

Abstract

In an era of rapid technological advancement, digital marketing has emerged as an important strategy for businesses, especially in the e-commerce sector. This research investigates the relationship between digital marketing strategies and consumer behavior in e-commerce businesses. Through a case study approach, this research explores how various digital marketing tools such as social media marketing, search engine optimization (SEO), email campaigns, and influencer endorsement influence consumer decision-making, purchase intent, and brand loyalty. Data was collected through surveys and in-depth interviews with e-commerce managers and consumers. The findings reveal that personalized marketing and social media engagement significantly influence consumer trust and purchase behavior. In addition, the study highlights the importance of content quality and responsiveness in shaping consumer satisfaction and retention. This research contributes to the growing literature on digital marketing by providing practical insights for e-commerce businesses aiming to improve their marketing effectiveness and build long-term relationships with customers in a competitive digital landscape.
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
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.v2i1.328

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK- SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government
The Digital Accounting Revolution: How AI and Machine Learning Are Changing the Role of Accountants Loso judijanto; Muhammad Irfan Aditma; Suhartono Suhartono; Ratih Andaningsih
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.333

Abstract

The development of digital technology, especially Artificial Intelligence (AI) and Machine Learning (ML), has significantly changed the accounting profession from manual work to more efficient and accurate process automation. This automation allows accountants to focus on data analysis and strategic decision-making, but also requires mastery of new digital skills such as data analytics and basic programming. However, current accounting education still relies heavily on conventional methods, resulting in a skills gap between graduates and industry needs. In addition, accounting professional organizations play an important role in encouraging retraining and improving digital competencies for their members. This study uses a qualitative literature study method with thematic analysis to examine the impact of AI and ML on the role of accountants and the responses of educational institutions and the profession to this digital transformation. The findings indicate the need for collaboration between educational institutions, professional organizations, and industry to overcome the challenges of technology adaptation. With joint efforts, the accounting profession can transform into a strategic partner in an increasingly complex and data-driven business world, while providing significant added value in modern financial management.
Decision Support System For Selecting The Best Employee: A Literature Review Widianta Widianta; Nur Wening
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.335

Abstract

To achieve organizational goals effectively, human resources play a critical role. Selecting the best employees is essential to ensure optimal performance. However, conventional employee selection methods often rely on subjective judgments, leading to less accurate outcomes. Therefore, the use of a Decision Support System (DSS) or Sistem Pendukung Keputusan (SPK) is necessary to improve objectivity and efficiency in the selection process. This study adopts a literature review approach by analyzing various national and international journal articles related to the selection of the best employees. The purpose of this research is to identify the criteria commonly used in DSS/SPK for employee selection. Based on the analysis of the literature, it is concluded that the most effective systems incorporate three key aspects: quantitative (such as performance metrics or scores), qualitative (including attitude and behavior), and technical (skills and expertise related to the job). However, it is also found that many systems still face challenges in balancing all three criteria comprehensively. This highlights the need for a more integrated and holistic approach in developing DSS/SPK for employee selection to ensure that decisions are fair, measurable, and aligned with organizational needs.
The Influence of Digital Communication and Gen Z's Perception of Cooperatives and Islamic Banking Endang Martini; Mehilda Rosdaliva; Salsabila Salsabila
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.338

Abstract

This study aims to examine Generation Z's interest in cooperatives and Islamic financial institutions in the digital era through a literature study approach. Generation Z, who were born and grew up amidst technological developments, have distinctive characteristics such as high dependence on technology, preference for fast and efficient services, and awareness of social and religious values. This study analyzes findings from various previous studies related to factors that influence Gen Z's interest in cooperatives and Islamic financial institutions. These factors include financial literacy, perceptions of service digitalization, religiosity, lifestyle, reference groups, and adoption of sharia-based financial technology. The results of the study indicate that sharia financial literacy is the main factor driving Gen Z's interest in Islamic banks and cooperatives. In addition, efficient and sharia-compliant digital services are a special attraction. The religiosity factor strengthens their preference for Islamic financial institutions, while lifestyle and the influence of social groups also shape their financial decisions. This study recommends that cooperatives and Islamic financial institutions develop innovative technology-based strategies to reach Gen Z. Efforts to improve financial literacy and promote sharia values through digital media are also suggested as effective approaches
The Role of Financial Technology (Fintech) in Financial Inclusion and MSME Growth in Indonesia Adrian Eka Darma Serang; Ummy Kalsum; Yunior Pasagi; Eka Lestari Hafqi Putri
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.339

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy with significant contributions to GDP and employment. However, their access to formal financial services is still limited due to strict requirements from conventional financial institutions and high levels of business informality. Financial technology (fintech) is present as a more inclusive financing alternative through services such as peer-to-peer (P2P) lending and digital payments. Fintech offers fast processes, no collateral, and product flexibility, but its effectiveness is highly dependent on the financial and digital literacy of MSME actors. This study uses a qualitative approach with a case study method in two different regions to explore access, impact, and challenges of fintech use by MSMEs. Initial results show that although fintech expands access to financing and encourages digitalization, there is still a risk of over-indebtedness, inequality in digital infrastructure, and low understanding of contracts and financial obligations. Therefore, synergy is needed between the government, regulators, and service providers to strengthen financial literacy and create a fair and sustainable digital ecosystem. This research is expected to contribute to the development of policies that support the comprehensive digital financial transformation of MSMEs, as well as ensuring that fintech becomes an instrument of empowerment, not a source of new vulnerabilities

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