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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 89 Documents
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Strategic Human Resource Management as a Driver of Organizational Ambidexterity aziz, Arief abdul; 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.v3i2.536

Abstract

This article develops a conceptual explanation of how Strategic Human Resource Management (SHRM) acts as a primary driver of organizational ambidexterity by drawing an analogy from research on the social and structural determinants of women’s reproductive health. Health studies consistently show that outcomes are not determined mainly by the presence of medical services, but by contextual factors such as norms, socio-economic conditions, literacy, autonomy, and access that enable individuals to utilize those services effectively. Using this cross-disciplinary insight, the article argues that organizational ambidexterity is not primarily determined by structural design or strategic intent, but by SHRM systems that create enabling conditions for employees to engage in both exploratory and exploitative activities. Employing a conceptual integrative approach, the study maps determinants identified in reproductive health research to their organizational equivalents within SHRM practices and develops a framework positioning SHRM as the contextual architecture that supports ambidexterity. The findings suggest that culture building, empowerment mechanisms, learning systems, access to information, and aligned performance practices are essential HR-driven enablers that allow exploration and exploitation to coexist. The article contributes theoretically by reframing ambidexterity as a human and systemic capability rooted in SHRM, and practically by highlighting the need for organizations to prioritize HR system design alongside technological and structural investments to achieve sustainable performance.
The Impact of Flexible Working on Employee Performance in a Hybrid Work System Sari, Arananda Putri; Rofiqoh, Ifan
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.v3i2.537

Abstract

The shift toward hybrid work systems has positioned flexible working arrangements as a central strategy in modern organizational design. This study examines how Flexible Working Arrangements influence Employee Performance within a hybrid work context through the mediating role of Organizational and Technological Resources. A quantitative explanatory approach was employed using survey data collected from employees who had experienced hybrid work for at least six months. The data were analyzed using SEM-PLS to test the relationships among flexibility, resources, and performance. The results indicate that Flexible Working Arrangements have a positive and significant direct effect on Employee Performance and a stronger effect on Organizational and Technological Resources, which in turn significantly improve performance. The mediation analysis confirms that resources partially mediate the relationship between flexibility and performance. These findings suggest that autonomy, work–life balance, and engagement derived from flexible working contribute to improved task, contextual, and adaptive performance, but the effectiveness of flexibility depends heavily on supportive organizational practices and technological readiness. The study concludes that performance gains in hybrid systems are achieved when flexible policies are embedded within a resource-supported work environment.
Analysis of the Impact of Tax Planning on Corporate Profitability Judijanto, Loso; Yulianti, Yulianti; Fitriani, Fitriani
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.v3i2.538

Abstract

This study examines how tax planning influences corporate profitability by considering both direct financial effects and the indirect mechanism through firm growth. In the context of increasing regulatory scrutiny and strategic financial management, tax planning has shifted from a compliance function to a managerial decision that potentially enhances firm performance. Using a quantitative explanatory design, this research analyzes panel data from publicly listed non-financial firms based on secondary data derived from audited financial statements. Tax planning is proxied by Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR), profitability is measured by Return on Assets (ROA), and Firm Size is tested as a mediating variable. Panel regression and Sobel mediation tests are employed to examine the relationships among variables. The findings indicate that ETR and CETR significantly affect Firm Size, and Firm Size significantly affects ROA. Tax planning also has a direct effect on profitability, while Firm Size partially mediates this relationship. These results demonstrate that tax planning enhances profitability not only through increased after-tax income but also through asset accumulation that strengthens the firm’s capacity to generate returns. The study concludes that tax planning functions as a strategic financial instrument that supports both corporate growth and profitability when implemented within legal and sustainable boundaries.
Organizational Agility-Oriented Management as a Response to the Dynamics of the Business Environment 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.v3i2.539

Abstract

Contemporary business environments characterized by volatility, uncertainty, complexity, and ambiguity compel organizations to move beyond rigid bureaucratic management toward agility-oriented approaches. This study examines how agility-oriented organizational management serves as a strategic response to dynamic business environments by integrating digital systems, human and cultural dimensions, and strategic agility. A qualitative multiple case study design was employed to explore organizational practices that reflect agility orientation. Data were collected through semi-structured interviews, non-participant observations, and document analysis involving organizations that have implemented digital transformation, adaptive performance systems, and cultural changes. The data were analyzed using thematic analysis through open, axial, and selective coding to identify patterns across cases. The findings reveal that agility emerges from the alignment of three primary pillars: digital transformation and performance systems that accelerate decision-making, people and organizational culture that foster adaptive behaviors, and strategic agility that enables rapid resource reconfiguration. When these elements are integrated, agility becomes institutionalized as a management orientation rather than an operational practice. This integration enables organizations to respond quickly to environmental turbulence, enhance innovation capacity, and sustain competitiveness. The study concludes that agility-oriented management is a comprehensive and systemic approach that allows organizations to proactively and adaptively navigate continuous business environment changes.
Human Resource Management: Adapting Leadership in Managing Teams in a Hybrid Working System Subroto, Setyowati
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.v3i2.540

Abstract

The hybrid working system has become a dominant work model in modern organizations, combining remote and onsite work arrangements to improve flexibility and operational efficiency. However, the implementation of hybrid work also presents significant managerial challenges, particularly in maintaining team cohesion, communication effectiveness, employee engagement, and performance management. This article aims to analyze how leadership adaptation plays a critical role in managing teams under hybrid working systems within the framework of Human Resource Management. Using a qualitative approach through a literature review method, data were collected from reputable academic journals and scholarly books discussing telecommuting, e-leadership, adaptive leadership, transformational leadership, and organizational behavior. The analysis was conducted through descriptive-qualitative techniques involving data reduction, thematic categorization, and interpretation. The findings indicate that effective leadership in hybrid working environments requires the development of digital leadership competencies, trust-based management, flexible communication strategies, and performance evaluation systems focused on outcomes rather than physical presence. Moreover, adaptive and transformational leadership styles are essential in addressing emerging challenges such as workplace loneliness, blurred work-life boundaries, and reduced team collaboration. This study concludes that leadership adaptation is a strategic determinant of organizational success in hybrid working implementation and highlights the importance of integrating leadership development into HRM strategies to sustain productivity and employee well-being.
ESG as a Field of Power: The Relationship Between Strategic Management and Accounting Practices Serang, Adrian Eka Darma
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.v3i2.545

Abstract

This study examines ESG as a field of power where strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. ESG has evolved from a reputational reporting tool into a strategic mechanism through which firms negotiate trust, authority, and long term value in response to investor, regulatory, and societal pressures. A qualitative interpretive case study design was employed using semi structured interviews with executives and accounting managers, alongside document analysis of ESG reports, annual reports, and internal strategic policies prepared under GRI and IFRS S frameworks. The findings reveal that ESG agendas are first shaped at the top management and board level through strategic priorities, risk governance, and investment decisions. These agendas are then operationalized through accounting metrics, KPIs, and disclosure narratives that define what is measurable and visible to stakeholders. The study shows that accounting serves not only as a reporting mechanism but also as an instrument of informational power, enabling selective representation of ESG performance. The results confirm that ESG legitimacy is co constructed through the interaction between managerial authority and accounting representation. This research concludes that understanding ESG requires examining the relational dynamics between strategic management and accounting practices rather than viewing ESG solely as a compliance or sustainability framework
The AI revolution in Accounting Practice : Threat or Opportunity for the Accounting Profession? Fauzi, Fauzi
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.v3i2.546

Abstract

This study explores whether the rapid integration of Artificial Intelligence (AI) into accounting practice represents a threat or an opportunity for the accounting profession. AI technologies such as Robotic Process Automation, machine learning, and predictive analytics are transforming traditional accounting tasks by automating routine processes, enhancing audit procedures, and enabling real-time reporting and decision support. A qualitative descriptive approach was employed through a systematic literature review and semi structured interviews with accounting practitioners who actively use AI-based tools in their work. The findings indicate that AI significantly reduces repetitive manual work, improves accuracy, and enhances fraud detection and analytical capabilities. At the same time, AI creates challenges related to skill gaps, ethical concerns, and data governance. However, most practitioners perceive AI as a complementary tool that shifts accountants’ roles toward data analysis, strategic advisory, and AI governance rather than replacing them. The study concludes that AI represents a professional transformation opportunity, provided that accountants adapt through upskilling, ethical awareness, and technological competence. The future of the accounting profession depends not on resisting AI, but on integrating it to enhance value creation and decision-making capabilities.
Strategic Decisions Without Humans? The Integration of Artificial Intelligence in Management and Accounting Baihaqi, Baihaqi
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.v3i2.558

Abstract

The rapid integration of Artificial Intelligence (AI) into management and accounting has transformed strategic decision-making processes in the era of digital transformation. Organizations increasingly rely on predictive analytics, automated reporting, and real-time decision support systems to enhance efficiency and performance. However, the growing dependence on AI raises critical questions regarding the extent to which strategic decisions can be automated and how professional roles and accountability structures are affected. This study aims to analyze how AI integration reshapes strategic decision-making, particularly in terms of professional role transformation and governance mechanisms. This research employs a qualitative approach using a systematic literature review and thematic analysis of peer-reviewed studies published between 2021 and 2025. Relevant literature on AI, strategic management, management accounting, and digital governance was analyzed to identify recurring themes and structural changes. The findings indicate that AI enhances decision quality, predictive capability, and organizational agility. Nevertheless, AI functions primarily as a decision-support tool rather than a full replacement for human decision-makers. Managerial and accounting roles shift toward strategic interpretation, ethical evaluation, and oversight of AI systems. Governance structures must incorporate transparency, audit mechanisms, and meaningful human oversight to ensure accountability. In conclusion, AI integration produces a hybrid decision architecture in which algorithmic intelligence and human judgment operate collaboratively to maintain legitimacy, accountability, and sustainable organizational performance.
The Influence of Employer Branding on Millennials' Interest in Applying for Jobs in Private Companies Hamid, Hendrawati; Jeddawi, Murtir
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.v2i4.562

Abstract

This study aims to analyze the influence of employer branding on the interest of millennial generation in applying for jobs in private companies. In an increasingly competitive job market, companies need to create a positive image to attract the interest of millennials, who tend to prefer companies with a good reputation and values ​​aligned with their personal aspirations. This study uses a quantitative approach with a cross-sectional survey design. A questionnaire was distributed online to 100 respondents in Medan, measuring two variables: employer branding (independent variable) and the interest to apply for jobs (dependent variable). The results show that employer branding has a significant influence on millennials' interest, with a regression coefficient of 0.725 and a p-value of 0.000, indicating that factors such as company reputation, holistic well-being, self-development opportunities, and work-life balance significantly affect millennials' decisions to apply for jobs. This study also finds that social media plays an important role in introducing a company's image and enhancing its attractiveness in the eyes of millennials. Therefore, companies that can communicate positive values ​​and make good use of social media will be more successful in attracting millennial talent.

Page 9 of 9 | Total Record : 89

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