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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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Building a Globally Oriented Organizational Culture: The Role of HR Management in Facing Competition in the International Era Sumiati Sumiati
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.v2i4.430

Abstract

Globalization has had significant implications for the dynamics of competition between organizations, demanding an adaptive and globally oriented organizational culture. In this context, human resource management (HRM) has a strategic role to ensure that organizations are able to manage diversity, improve cross-cultural competencies, and create a work climate that supports innovation and international collaboration. This study aims to analyze the contribution of HRM in building a global organizational culture as a strategy to face competition in the era of globalization. The research method used is a literature review with a descriptive qualitative approach, which examines various scientific literature, indexed articles, and relevant academic publications over the last ten years. The analysis was conducted using qualitative content analysis techniques by identifying key themes related to global recruitment strategies, cross-cultural competency development, workforce diversity management, and the role of leadership in strengthening organizational culture. The results of the study show that HR management plays a crucial role in encouraging organizations to become more adaptive, innovative, and globally competitive through the implementation of talent management strategies based on international competencies. The development of a global organizational culture has been proven to enhance long-term competitive advantage by creating synergy between local values and universally recognized global standards. In conclusion, an organization's success in facing global competition is largely determined by the ability of its human resource management to build and internalize an organizational culture that is responsive to the dynamics of globalization
The Influence of Financial Literacy and Lifestyle on Financial Behavior of Management Students of the College of Economics Enam Enam Kendari Chaterina Monica Idelberth; Ibnu Hajar; 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.v2i4.431

Abstract

This study aims to find out and analyze: 1) The influence of financial literacy and lifestyle on the financial behavior of STIE Enam Enam Kendari Management students, 2) The influence of financial literacy on the financial behavior of STIE Enam Enam Kendari Management students, 3) The influence of lifestyle on the financial behavior of STIE Enam Enam Kendari Management students. The approach used in this study is a quantitative approach. The population in this study is 60 students of STIE Enam Enam Kendari. Sampling in this study was using the slovin formula. The data analysis used was using descriptive analysis and the Statistical Package for the Social Sciences (SPSS). The results of the study show that; 1) Financial literacy and lifestyle simultaneously have a positive and significant effect on the financial behavior of STIE Enam Enam Kendari students, 2) Lifestyle has a positive relationship and has a significant effect on financial behavior, 3) Financial literacy has a positive relationship and has a significant effect on financial behavior.
The Influence of Leadership and Work Discipline on Employee Performance Mediated by Employee Work Motivation at the Poasia District Village Office: Leadership Harnisa Harnisa; Murdjani Kamaluddin; Rince Tambunan
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.v2i4.432

Abstract

This study aims to find out and analyze (1) The influence of leadership on employee work motivation in the Poasia District Village Office; (2) The influence of leadership on employee performance at the Poasia District Village Office; (3) The effect of work discipline on employee work motivation at the Poasia District Village Office; (4) The effect of work discipline on employee performance at the Poasia District Village Office; (5) The effect of work motivation on employee performance at the Poasia District Village Office; (6) The influence of leadership on employee performance is mediated by employee work motivation at the Poasia District Village Office; and (7) The influence of work discipline on employee performance is mediated by employee work motivation at the Poasia District Village Office. The determination of the number of samples in this study is by using the census method, namely the number of samples taken from the total population of 33 employees consisting of 8 people from the Poasia District office, 5 people from Anduonohu Village, 5 people from Rahandouna Village, 5 people from Anggoeya Village, 5 people from Matabubu Village, and 5 people from Wundumbatu Village. The data analysis technique in this study uses Partial Least Square (PLS). Based on the results of the study, it can be concluded that (1) Leadership has a positive and significant effect on the work motivation of employees at the Poasia District Village Office; (2) Leadership has a positive and significant effect on the performance of employees at the Poasia District Village Office; (3) Work discipline has a positive and significant effect on the work motivation of employees at the Poasia District Village Office; (4) Work discipline has a positive and significant effect on employee performance at the Poasia District Village Office; (5) Work motivation has a positive and significant effect on employee performance at the Poasia District Village Office; (6) Leadership has a positive and significant effect on employee performance through employee motivation at the Poasia District Village Office; (7) Work discipline has a positive and significant effect on employee performance through employee work motivation at the Poasia District Village Office.
Analysis of The Efficiency and Effectiveness of Regional Financial Management in Regional Revenue Agencies Southeast Sulawesi Province Wahyuni Rahmah; Arfin Bagea; Nuzul Ibnu Hajar
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.v2i4.434

Abstract

This study aims to analyze the effectiveness and efficiency of the management of Regional Original Revenue (PAD) in Southeast Sulawesi Province from 2021 to 2023. The analysis results show that the PAD effectiveness ratio for the three years was at an excellent level, with an average of 104.06%, indicating the local government's ability to realize revenues according to or even exceed the set targets. However, there was a decline in effectiveness in 2023, which signals the need to evaluate and adjust PAD management targets and strategies. Meanwhile, the efficiency ratio showed unfavorable conditions, with an average of 165.91%, indicating that PAD collection costs were higher than the revenues obtained, indicating waste and inefficiency in the collection process. Therefore, this study emphasizes the need for serious attention to improve the efficiency of regional financial resource management to reduce collection costs and prevent excessive burdens on the regional budget
The Role of Cloud Accounting in Improving MSME Performance in The Digital Economy Era AlPutri Oktavia; Ayke Nuraliati; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.494

Abstract

This study examines the role of cloud accounting in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the digital economy era. Using a mixed academic review and empirical narrative approach, the study synthesizes 34 relevant academic publications, policy documents, and industry reports from 2019 to 2024. Findings reveal that cloud accounting offers substantial benefits to MSMEs, including improved operational efficiency, enhanced financial accuracy, real-time cash flow monitoring, and accelerated financial reporting. Cloud-based accounting systems also strengthen business transparency and creditworthiness, enabling MSMEs to gain better access to formal financing opportunities. Integration with digital payment systems, e-commerce platforms, and business management applications supports MSMEs in expanding their presence within the digital ecosystem. Despite these advantages, adoption barriers remain, particularly among micro-enterprises in rural areas. Key challenges include limited digital literacy, unequal technological infrastructure, concerns regarding data security, and perceptions of subscription fees as a financial burden. This study recommends a collaborative strategy among government institutions, technology providers, financial institutions, and universities to promote cloud accounting adoption through education, infrastructure development, user support systems, and financial incentives. The study contributes to MSME digital transformation discourse and provides practical insights for policymakers and business owners seeking to enhance competitiveness in an increasingly data-driven economic environment.
Employee Hapiness dan Produktivitas: Kunci Keberhasilan Manajemen Modern Tarida Marlin Surya; Rahayu Tri Utami; Edy Sambodja
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.495

Abstract

This study aims to analyze the effect of Employee Happiness on Employee Productivity in the context of modern management. Employee Happiness is seen as a strategic factor that influences employee work behavior, motivation, and effectiveness. This variable is measured through five main indicators, namely job satisfaction, work–life balance, coworker relationships, appreciation, and work environment. Meanwhile, employee productivity is measured based on target achievement, work quality, timeliness, and efficiency. This study uses a quantitative approach with an explanatory research method. Data were collected through a 1–5 Likert scale questionnaire and involved 120 employees as respondents. Data analysis was performed using descriptive statistics and simple linear regression to determine the extent of the influence of Employee Happiness on Employee Productivity. The results showed that employee happiness and productivity levels were in the high category. Regression analysis produced a coefficient of 0.68 with a significance value of 0.000, which means that Employee Happiness has a positive and significant effect on Employee Productivity. The coefficient of determination (R²) value of 0.47 indicates that 47% of productivity variation can be explained by employee happiness. This finding confirms that increasing Employee Happiness can be an effective strategy to drive productivity and organizational performance in a sustainable manner
The Role of Autonomous Agent-Based ISA (Information Systems in Accounting) in Managing the Decentralized Accounting Cycle: A Socio-Technical Systems Approach Afwil Jazil
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.497

Abstract

This study aims to analyze the role of autonomous agent-based Information Systems in Accounting (ISA) in managing the decentralized accounting cycle using a socio-technical systems approach in the private sector. The background of this research lies in the increasing demand for speed, accuracy, and transparency in financial reporting within the competitive digital business ecosystem. This study adopts a qualitative method through in-depth interviews and document analysis, supported by thematic analysis for data interpretation. The findings reveal that autonomous agent-based ISA enhances transaction-processing efficiency, reduces recording errors, strengthens internal control, and provides real-time financial information for strategic decision-making. However, its effectiveness depends on the alignment between technological and social dimensions of organizations, including digital competence readiness, employee acceptance of automation, and role restructuring. This research concludes that agent-based accounting systems are not merely digital tools, but strategic infrastructures that shape long-term competitive advantage for private-sector firms
Digital Transformation as an Enabler of Sustainability Management in the 5.0 Industry Adrian Eka Darma Serang; Hilmi Wiranwata; Darman Syafei
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.501

Abstract

The emergence of Industry 5.0 marks a fundamental shift in industrial paradigms from technology-centric efficiency toward human-centric, sustainable, and resilient systems. In this context, digital transformation is no longer positioned merely as a tool for operational efficiency, but as a structural enabler of sustainability management. This study aims to systematically synthesize the academic literature on the role of digital transformation in enabling sustainability management within the Industry 5.0 framework. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, analyzing peer-reviewed journal articles with active DOIs related to digital transformation, sustainability management, and Industry 5.0. The findings reveal that digital transformation enables sustainability management through data integration, adaptive decision-making, transparency, and the alignment of economic, environmental, and social dimensions. However, the literature also identifies critical limitations and risks, including digital readiness gaps, ethical and technological biases, over-reliance on automation, and regulatory inconsistencies. This study concludes that the effectiveness of digital transformation as a sustainability enabler depends on the integration of technological capabilities, human-centered values, and governance structures. The study contributes by clarifying the enabling mechanisms of digital transformation and proposing a conceptual foundation for sustainable management practices in the Industry 5.0 era.
ESG Integration in Sustainability Management : Driving Corporate Value in The Green Era Adrian Eka Darma Serang; Hidayani Hidayani; Nugroho Noto Diharjo
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.504

Abstract

The global shift from shareholder-oriented governance toward stakeholder capitalism has positioned Environmental, Social, and Governance (ESG) integration as a strategic instrument for corporate value creation. However, empirical findings on the ESG–corporate value relationship remain inconsistent, particularly regarding the internal mechanisms linking ESG to economic performance. This study aims to examine the effect of ESG Integration on Sustainability Management and Corporate Value, as well as the mediating role of Sustainability Management. Using a quantitative explanatory approach with Structural Equation Modeling–Partial Least Squares (SEM–PLS), data were collected from 180 companies implementing ESG practices. The results reveal that ESG Integration has a positive and significant effect on Sustainability Management and Corporate Value. Furthermore, Sustainability Management significantly influences Corporate Value and mediates the relationship between ESG Integration and Corporate Value. These findings confirm that ESG functions not merely as a legitimacy tool but as a value driver when structurally embedded within sustainability management systems.
Integration In Sustainability Management: Promoting Corporate Value In The Green Era Firayani Firayani; Hidayani Hidayani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.505

Abstract

Sustainability integration has become a strategic foundation for firms seeking to enhance corporate value in the green economy era. Increasing regulatory pressure, shifting consumer preferences toward environmentally friendly products, and the expansion of green finance have encouraged companies to embed sustainability into their operational, financial, innovation, human resource, and governance systems. This study employs a Systematic Literature Review approach to identify and synthesize empirical findings from 54 selected articles following the PRISMA procedure. The results show that sustainability integration enhances corporate value through three primary mechanisms: operational efficiency, legitimacy and reputation enhancement, and strengthened innovation capacity. Supporting factors such as green finance, green HRM, and ESG governance further reinforce this relationship, while challenges including regulatory uncertainty, internal capability gaps, and limitations in sustainability measurement may hinder integration effectiveness. The study concludes that companies that strategically and cross-functionally integrate sustainability practices tend to achieve higher market valuation and long-term business resilience. This research reinforces the view that sustainability integration is not merely a compliance obligation but a core strategic approach for building enduring corporate value.

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