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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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Determinants of Sales Volume in Es Teh Cup MSMEs: The Influence of Personal Selling and Distribution, Moderated by Packaging Newton Newton; Agustini Tanjung; Helen Parkhurst; Felina Co Young
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.v2i3.361

Abstract

The packaged cup beverage business is a phenomenon that is currently booming in Indonesia due to its tropical climate.  Beverage packaging served in cup packaging is very suitable for today's practical culture. Tea is one type of drink that is served in cup packaging because it is very easy to make compared to other types of drinks. This study aims to determine the effect of personal selling and distribution costs on the sales volume of cup iced tea businesses, and to determine the role of packaging as a moderating variable that strengthens the relationship between the two variables on sales volume. This study uses a quantitative approach with 300 respondents of cup iced tea MSMEs in Bekasi City. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS version 3.0 software. The results showed that personal selling and distribution costs have a positive effect on sales volume. Packaging is proven to strengthen the effect of personal selling on sales volume, although the effect is not too strong. However, packaging does not strengthen the effect of distribution costs on sales volume. This finding shows the importance of a marketing strategy that does not only rely on promotion and distribution, but also pays attention to the design and function of packaging as part of the product's appeal.
Activity-Based Costing as a Strategy to Improve Production Efficiency Wahyu Setyawan
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.v2i3.364

Abstract

In the era of globalization and digital transformation, companies face competitive pressures that demand cost efficiency and information accuracy in decision making. Traditional costing systems often fail to reflect the complexity of modern production activities, thus risking distortion of cost information. Activity-Based Costing (ABC) is present as an alternative approach that is more accurate and strategic, by allocating costs based on activities that trigger resource consumption. This study uses a qualitative method with a case study of a manufacturing company that has implemented ABC, to explore the contribution of this system to increasing operational efficiency. Data were collected through interviews, observations, and documentation studies, and analyzed thematically to identify patterns of relationships between activities, costs, and managerial strategies. The results of the study show that ABC not only improves the accuracy of cost information, but also functions as a strategic tool in decision making, product planning, process efficiency, and customer value creation. By revealing value-added and non-value-added activities, ABC enables companies to design cost-saving strategies without sacrificing quality. Therefore, ABC is not just a cost system, but a strategic framework that is adaptive to market dynamics and supports sustainable competitive advantage.
The Impact Of The Trans Java Toll Road On Industry Micro Small Food And Beverage Sector Riki Hurip Djumantara; I Dewa Gede Karma Wisana
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.v2i3.371

Abstract

This study aims to evaluate the impact of the Trans Java Toll Road on the growth of small and micro enterprises (SMEs) in the food and beverage sector using the fixed-effect difference-in-difference method. The data used are sourced from the Village Potential Statistics (PODES) for the years 2008–2020, covering 70 districts/cities that are either traversed or not traversed by the Trans Java Toll Road. The findings reveal that, during the initial phase of operation, the toll road had a negative and statistically significant impact on the number of SMEs in the food and beverage sector. However, after operating for two periods, or approximately six years, the impact shifted to being positive and significant. This indicates that while the infrastructure initially posed challenges or disruptions to small-scale industries, in the long term, the Trans Java Toll Road serves as a stimulus for better growth in the sector. These findings are important for policymakers, as they highlight the need to not only focus on the long-term benefits of infrastructure development but also to design mitigation strategies to address potential short-term negative impacts, especially on small and micro businesses that are more vulnerable to economic shifts caused by large-scale infrastructure projects.
The Effect Of Managerial Ownership And Institutional Ownership On Financial Performance of LQ 45 Companies Listed On The Indonesia Stock Exchange (IDX) Jusman Kasih Abdi Lase; Rina Rina; Afrinanda Afrinanda
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.385

Abstract

The purpose of this study is to determine how managerial ownership and institutional ownership partially and simultaneously affect the financial performance of companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The approach used in this study is an associative approach, and the analysis technique used is quantitative data. The population in this study is all companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in determining the sample is a purposive sampling method using certain criteria. With the purposive sampling method, the sample used is 10 companies out of 45 companies over the 5 years of the study, so the data used is 50 samples. From the results of this study, managerial ownership partially does not affect financial performance with the test results being the calculated t value (0.339) < t table (2.01174) and a significant value of 0.691> 0.05, while institutional ownership affects financial performance with the test results being the calculated t value (-2.793)> t table (2.01174) and a significant value of 0.008 <0.05. Simultaneously, managerial ownership and institutional ownership affect financial performance with the test results being the calculated f value (5.127)> f table (3.20) and a significant value of 0.010 <0.05.
Orchestrating Strategic Innovation for Educational Institution Resilience: A Dynamic Capabilities-Based Framework Jemmy Jemmy; Selamet Riyadi; Setyani Dwi Lestari; Dina Nadiyah Faiqoh; Dadet Sugiarto
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.387

Abstract

Contemporary educational institutions face unprecedented challenges in an increasingly volatile, uncertain, complex, and ambiguous (VUCA) environment, with approximately 244 million children globally remaining out of school and significant digital divides exacerbated by the COVID-19 pandemic. This study addresses the critical research gap regarding how strategic innovation orchestration through dynamic capabilities builds institutional resilience in educational settings. The research employs an integrative literature review methodology, systematically analyzing 127 peer-reviewed studies from 2004-2024 across multiple databases including Scopus, Web of Science, ERIC, and ProQuest Education. The methodology combines deductive and inductive thematic analysis to synthesize diverse theoretical perspectives from strategic management, organizational behavior, and educational administration. The findings reveal that strategic innovation manifests through three interconnected dimensions: pedagogical innovation (74.0% prevalence), technological innovation (68.5%), and organizational innovation (59.8%). Dynamic capabilities—sensing (70.1%), seizing (64.6%), and reconfiguring (61.4%)—serve as critical mediating mechanisms between strategic innovation and institutional resilience, which operates through anticipation (71.7%), coping (77.2%), and adaptation (66.9%) processes. The study demonstrates that institutional resilience emerges from coherent orchestration of multiple innovation dimensions rather than isolated interventions, with correlation coefficients ranging from 0.68 to 0.76 across capability-resilience dimensions. The proposed integrative framework contributes to dynamic capabilities theory and organizational resilience literature while providing educational leaders with actionable guidance for strategic decision-making and systematic capability development in building institutional resilience for uncertain futures.
Literature Review: Human Resource Management Strategies in the Digital Era Firayani Firayani
Oikonomia : Journal of Management Economics and Accounting Vol. 1 No. 3 (2024): Oikonomia-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i3.388

Abstract

Digital transformation has brought fundamental changes in human resource (HRM) management, requiring organizations to develop adaptive and innovative managerial strategies. This study aims to identify and analyze HRM management strategies in the digital era through a qualitative approach based on literature review. The review was conducted systematically across various scientific sources such as journal articles, academic books, and relevant industry reports covering the period 2015–2025. The results indicate that HRM strategies in the digital era emphasize strengthening digital competencies, implementing data-driven HRM analytics, working flexibility, and building an organizational culture that supports innovation and virtual collaboration. The HRM function is no longer administrative but becomes a strategic partner in decision-making and organizational transformation. However, implementation challenges remain related to technological readiness, resource constraints, and cultural resistance. Therefore, an effective digital HRM strategy must be contextual, data-driven, and sustainable. This research is expected to provide a conceptual contribution to the development of HRM management policies relevant to the demands of the digital era and open up space for further case-based research and empirical approaches.
Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia Ela Widasari; Muhammad Hasyim Ashari; Umarudin Kurniawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.389

Abstract

Abstract This study aims to explore the meaning and implementation of green accounting in sustainable business strategies for eco-friendly startups in Indonesia. Increasingly pressing environmental issues are driving businesses, including startups, to integrate sustainability principles into their operations. Green accounting serves as a strategic instrument that enables structured recording, measuring, and reporting of environmental impacts. Using a qualitative phenomenological approach, this study explores the subjective experiences of startups who have implemented green accounting in various cities such as Jakarta, Bandung, Yogyakarta, and Bali. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Colaizzi model. The results show that green accounting is understood not only as a reporting tool, but also as a manifestation of ethical values and ecological responsibility. However, its implementation still faces constraints such as limited resources, technical literacy, and regulations that are not yet optimally supportive. Nevertheless, opportunities for strengthening are open through digital technology, ESG-based funding, and multi-stakeholder collaboration. These findings confirm that green accounting plays a crucial role in green business transformation, while contributing to public policy, sustainable entrepreneurial practices, and the development of a more environmentally responsible startup ecosystem.
Shadow Economy and Financial Reporting in the Gig Economy Era: A Case Study of Digital Freelance Workers Ummy Kalsum; Naswan Hadili
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.392

Abstract

The transformation of the digital economy has given rise to a new work model called the gig economy, where digital freelancers operate independently outside of formal institutions. This work flexibility offers advantages in terms of time and location, but also creates challenges in financial reporting, income uncertainty, and fiscal opacity. This phenomenon contributes to the growth of the shadow economy, namely legal economic activity not recorded in the official system. This study aims to examine the dynamics of digital freelance financial reporting and its implications for the national fiscal system. Using a qualitative case study approach, data was obtained through in-depth interviews with freelancers active on global platforms. The results indicate that low financial literacy, negative perceptions of tax institutions, and the absence of digital platform regulations are the main obstacles to integration into the formal economic system. Freelancers tend to adopt informal strategies to manage their finances, including the use of untraceable cross-border payment systems. This study recommends adaptive policies based on fiscal education, digitalization of reporting systems, and incentives for digital actors and platforms. These findings reinforce the urgency of updating fiscal regulations to address the dynamics of the digital economy and create a reporting system that is more inclusive, accountable, and relevant to the needs of gig economy actors in the era of technological globalization.
Literature Review on the Influence of Leadership Style on Employee Satisfaction and Performance Firayani Firayani
Oikonomia : Journal of Management Economics and Accounting Vol. 1 No. 3 (2024): Oikonomia-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i3.394

Abstract

This study aims to analyze the influence of leadership styles on employee satisfaction and performance through a literature review approach. Using a descriptive qualitative method, this study collected and reviewed various relevant academic literature published in the last five years. The primary focus was on identifying leadership styles such as transformational, transactional, authoritarian, and democratic, and their relationship to job satisfaction and individual performance variables within an organizational context. The analysis results indicate that transformational and democratic leadership styles have the most positive influence on improving employee satisfaction and performance. Conversely, authoritarian and transactional leadership styles tend to have limited and contextual impacts. Job satisfaction proved to be an important intermediary variable in bridging the influence of leadership styles on performance. These findings emphasize the importance of leaders adopting a leadership approach that is adaptive, communicative, and oriented toward developing interpersonal relationships. This research also provides conceptual contributions to organizations in designing more effective and humanistic leadership strategies. Overall, this study enriches the human resource management literature and offers a theoretical basis for further research.
The Effectiveness of Facilities and Infrastructure Management in Improving Employee Performance at the Human Resources Development Agency of Southeast Sulawesi Province Muhamad Syarifin Arif; Abd. Azis Muthalib; Nofal Supriaddin
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.397

Abstract

This study aims to analyze (1) The performance of employees of the Human Resources Development Agency of Prov. Southeast Sulawesi; (2) The effectiveness of the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi; (3) Supporting and inhibiting factors in the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi. The analysis tool used is the Analysis Interactive Model by dividing the steps in data analysis activities with several parts, namely data collection, data reduction, data display, and conclusion or verification. This study shows that (1) The performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi, which is judged from quality, quantity, timeliness, effectiveness and presence, is good; (2) The effectiveness of the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi, both in terms of completeness, condition, and use, plays an important role in supporting optimal employee performance, including aspects of quality, quantity, punctuality, effectiveness, and attendance; (3) Supporting factors for the management of facilities and infrastructure in improving the performance of employees of the Provincial Human Resources Development Agency. Southeast Sulawesi is a personal or individual factor, a leadership factor and a system factor. While the most important inhibiting factor is human resources.

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