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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 91 Documents
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Professional Tax Consultant Support for Taxpayer Compliance Optimization Iswandi Iswandi; Sujoko Sujoko
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.v3i1.506

Abstract

Taxpayer compliance is a critical component in sustaining national revenue, particularly within increasingly complex and digitalized tax systems. This study analyzes the role and professional support of tax consultants in optimizing taxpayer compliance in Indonesia. A Systematic Literature Review (SLR) was employed, involving identification, screening, eligibility assessment, and thematic analysis of 22 relevant academic publications. The findings indicate that tax consultants play a strategic role in strengthening both formal and substantive compliance through educational, administrative, and advocacy functions, including assistance with taxpayers’ digital adaptation. However, the review also reveals the ambivalent nature of tax consultants' roles, particularly when service orientation promotes aggressive tax planning that may weaken substantive compliance. Optimizing consultant support requires stronger professional regulation, enhanced digital competencies, technological integration, and collaborative governance between practitioners and tax authorities. This study concludes that tax consultants can serve as strategic partners in improving taxpayer compliance, provided that regulatory frameworks, ethical standards, and compliance ecosystems are systematically reinforced.
Analysis of Companies' Adaptive Strategies in Facing Global Economic Uncertainty Yogi Priambada; Dwi Utami Puterisari
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.v3i1.507

Abstract

Global economic uncertainty characterized by macroeconomic volatility, geopolitical fragmentation, supply chain disruptions, and rapid digital transformation demands that firms adopt more integrated adaptive strategies. This study aims to analyze corporate adaptive strategies in responding to global uncertainty using a Systematic Literature Review (SLR) approach. The SLR process involved identification, screening, eligibility assessment, and thematic analysis of 24 relevant peer-reviewed publications from the last decade. The findings indicate that dynamic capabilities, digital transformation, and organizational flexibility form the core foundation of effective adaptive strategies. Sensing, seizing, and reconfiguring capabilities strengthen organizational resilience, while digital technologies enhance decision-making speed, operational efficiency, and strategic innovation. Organizational flexibility further enables rapid responses to environmental changes through decentralized and collaborative structures. This study concludes that adaptive strategies should be designed as an integrated model comprising organizational resilience, strategic innovation, and fast adaptive responses, supported by public policies that strengthen the adaptive ecosystem of firms in developing economies.
Operational Risk Management in an Unstable Global Supply Chain Diatio Yulianto; Dwi Utami Puterisari
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.v3i1.508

Abstract

Global supply chain instability driven by geopolitical volatility, climate-related disruptions, energy crises, and logistical bottlenecks has intensified operational risks across industries. This study aims to analyze key sources of operational risk and identify effective mitigation strategies using a Systematic Literature Review (SLR). The SLR process involved the identification, screening, eligibility assessment, and thematic analysis of 26 relevant peer-reviewed publications from the last decade. The findings reveal that operational risks originate from supplier fragility, geographic dependency, macroeconomic uncertainty, climate-related hazards, and technological vulnerabilities. Mitigation strategies identified include supplier diversification, inventory optimization, digital visibility systems, production regionalization, scenario modeling, and inter-organizational risk collaboration. The study also finds that an integrated risk management model such as incorporating digital early-warning systems, rapid response capabilities, long-term adaptive capacity, and strategic collaboration, offers the most effective approach to enhancing global supply chain resilience. It concludes that firms must strengthen technological integration and organizational capacity to respond adaptively to disruptions, while public-policy support is essential to reinforce logistics infrastructure and digitalization, particularly in developing economies.
The Application of Balanced Scorecard as a Strategic Performance Evaluation Tool in Medium-Sized Companies Nanang Sutrisna; Ifah Rofiqoh
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.v3i1.509

Abstract

The Balanced Scorecard (BSC) has become increasingly adopted by medium-sized enterprises as a strategic performance evaluation tool capable of integrating financial and non-financial indicators within a unified measurement framework. This study examines the effectiveness of BSC implementation in enhancing strategic performance by identifying success factors, implementation barriers, and integration models within organizational management systems. A Systematic Literature Review (SLR) based on PRISMA guidelines was conducted, involving the identification, screening, eligibility assessment, and inclusion of 24 verified scientific publications from 2014–2024. The findings indicate that the BSC significantly contributes to improving strategic planning, budgeting, internal process efficiency, customer orientation, and organizational learning culture. The study also reveals that successful implementation is strongly driven by leadership commitment, strategic clarity, digital integration, and human resource capability, whereas major barriers include challenges in indicator formulation, limited strategic management literacy, and inconsistent evaluation cycles. The study concludes that the Balanced Scorecard holds substantial potential as a strategic tool for medium enterprises, but its effectiveness depends on consistent integration across all managerial processes..
Talent Management in the Era of Digital Globalization: Building Excellent and Adaptive Human Resources Amid Technological Change Gita Damayanti; Sri Hartono
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.v3i1.513

Abstract

Digital globalization has reshaped talent management practices by increasing the demand for organizations to develop highly capable and adaptive human resources. This transformation is driven by rapid technological advancements, evolving digital competencies, and intensified global competition. This study aims to analyze strategic approaches to talent management that align with the challenges of the digital era. The research employs a Systematic Literature Review based on the guidelines of Xiao and Watson and Snyder, following identification, screening, eligibility assessment, and synthesis of 21 selected articles. The findings indicate that the integration of digital technologies strengthens talent management processes by enhancing recruitment efficiency, competency development, and talent retention through artificial intelligence, data analytics, and digital learning systems. The discussion emphasizes the importance of transformative leadership, adaptive learning ecosystems, and organizational culture alignment in ensuring effective digital talent strategies. The study concludes that a comprehensive and digitally oriented talent management model is essential for building competitive and future-ready human resources. This research provides theoretical contributions to the conceptualization of digital talent management and offers structural recommendations for improving digital infrastructure and adaptive workforce capabilities.
The Role of Early Warning Systems in Reducing Disaster Impacts: An Analysis of Digital Infrastructure Readiness Parlia Romadiana; Wishnu Aribowo Probonegoro; Lili Indah Sari
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.v3i1.514

Abstract

The increasing intensity and frequency of natural disasters require disaster risk reduction systems that are not solely technology-driven but are also supported by adequate digital infrastructure readiness and governance. Early Warning Systems (EWS) are widely recognized as strategic instruments for reducing disaster impacts; however, their effectiveness remains inconsistent across regions. This study aims to analyze the role of Early Warning Systems in reducing disaster impacts by emphasizing digital infrastructure readiness as a key determinant of system effectiveness. The study employs a qualitative descriptive-analytical method with a policy and system analysis approach, using secondary data from reputable scientific literature, national and international policy documents, and disaster management reports. The findings indicate that EWS often function only as information delivery mechanisms due to limitations in digital infrastructure, fragmented governance, and low levels of community digital literacy. The readiness of communication networks, data system integration, energy reliability, and institutional coordination are identified as critical prerequisites for transforming EWS into effective collective mitigation mechanisms. This study concludes that strengthening EWS requires a systemic approach that integrates technology, digital infrastructure, and disaster governance to achieve meaningful disaster impact reduction.
Activity-Based Costing in Determining Competitive Pricing Strategies Firayani Firayani; 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.v3i1.516

Abstract

Competitive pricing requires firms to rely on accurate cost information, particularly as production and service activities become increasingly complex. This study aims to analyze the role of Activity-Based Costing in supporting firms to formulate competitive pricing strategies. A systematic literature review was employed, involving searches across international and national databases, application of inclusion criteria based on scientific rigor, and critical appraisal of selected studies. The selection process followed PRISMA guidelines and resulted in 28 eligible articles. The findings indicate that activity-based costing methods enhance cost accuracy, identify both value-adding and non-value-adding activities, and reveal cost distortions commonly found in traditional costing systems. The results further show that firms integrating activity-based cost information into their pricing policies tend to achieve more rational pricing structures, more stable profitability, and stronger competitive positions. In conclusion, Activity-Based Costing provides substantial strategic value for pricing decisions; however, its effectiveness relies heavily on the accuracy of activity data and the organizational readiness to implement the approach consistently.
Factors Affecting Hotel Employee Performance in Indonesia During and After the COVID-19 Pandemic Priyanto, Gaet; Sujoko , Sujoko
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.527

Abstract

The hospitality industry is a crucial sector in the Indonesian economy, heavily reliant on employee performance to maintain service quality and customer satisfaction. However, the COVID-19 pandemic has brought significant changes to work systems, organizational culture, and employee well-being. This study aims to identify factors influencing the performance of hotel employees in Indonesia during and after the pandemic through a systematic literature review of 18 articles published between 2020 and 2025. The results indicate that organizational culture, compensation, and the work environment have a positive effect on performance, while job stress has a negative impact, especially during the pandemic. Motivation, discipline, and work-life balance factors also strengthen the relationship between working conditions and performance. Overall, improving hotel employee performance requires an integrated approach that encompasses psychological, structural, and social factors in the work environment.
Strategic Management Accounting as a Decision-Making Tool in the Era of Technological Disruption Sukmawati, Fitri; Ali , Muhammad
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.532

Abstract

Technological disruption, characterized by the rapid development of digitalization, big data, and integrated information systems, has transformed the business environment and demanded increasingly complex managerial decision-making. This situation has significant implications for the role of management accounting, which is no longer limited to recording and controlling costs but has evolved into a strategic instrument to support decision-making. This article aims to conceptually analyze the role of strategic management accounting as a decision-making tool in the era of technological disruption based on a literature review. The research method used is a qualitative approach with a descriptive-analytical design through a literature review, analyzing relevant theories, concepts, and previous research findings. The focus of the analysis is directed at the transformation of the role of strategic management accounting in providing strategically valuable financial and non-financial information for management. The results of the study indicate that conceptually, strategic management accounting has an important contribution in improving the quality of decision-making through the integration of technology, data analysis, and a long-term orientation towards organizational competitive advantage. This article is expected to enrich the theoretical study of management accounting and provide conceptual implications for the development of managerial decision-making practices in the era of technological disruption.
Strategic Alignment as a Mechanism for Mediating Between Organizational Resources and Performance Ikawati, Benida; Rofiqoh, Ifah
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.535

Abstract

This study examines the role of strategic alignment as a mediating mechanism between organizational resources and organizational performance. Although organizations invest heavily in IT capability, Big Data Analytics, Human Resource Analytics, and strategic HR practices, prior research frequently reports inconsistent and weak direct effects of these resources on performance outcomes. This study argues that the value of organizational resources is realized only when they are aligned with organizational strategy, processes, roles, and performance metrics. Using an explanatory quantitative design, data were collected from managers working in technology-intensive and knowledge-based organizations through a structured questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the mediation model. The results indicate that organizational resources do not have a significant direct effect on performance. However, organizational resources significantly influence strategic alignment, and strategic alignment significantly improves organizational performance. The mediation analysis confirms that strategic alignment fully mediates the relationship between resources and performance. These findings contribute theoretically by integrating the Resource-Based View with Strategic Alignment theory and offer practical implications for managers to prioritize alignment practices rather than focusing solely on resource acquisition.

Page 8 of 10 | Total Record : 91

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