Focus & Scope

OBOR: Oikonomia Borneo welcomes scholarly articles in the form of empirical research, theoretical studies, conceptual papers, and interdisciplinary research related to economics and business. The journal's scope includes, but is not limited to, the following areas:

  1. Accounting: financial accounting, management accounting, public sector accounting, auditing, corporate governance, financial reporting, sustainability accounting, and technology-based accounting.

  2. Management: strategic management, human resource management, marketing management, operations management, organizational behavior, and innovation management.

  3. Finance and Investment: financial management, capital markets, investment, capital structure, firm value, risk management, and financial inclusion.

  4. Economics and Development: microeconomics, macroeconomics, regional economics, development economics, economic policy, institutional economics, and sustainable development.

  5. Taxation: tax accounting, tax compliance, taxation policy, tax administration, and tax system digitalization.

  6. Entrepreneurship and MSMEs: entrepreneurship development, business innovation, MSME management, access to capital, business resilience, and business competitiveness.

  7. Islamic Economics and Finance: Islamic banking, Islamic finance, Islamic accounting, and the development of Sharia-based economic systems.

  8. Sustainability and ESG: green accounting, environmental, social, and governance (ESG), corporate social responsibility, green economy, and sustainability reporting.

  9. Digital Transformation in Economics and Business: financial technology (fintech), accounting digitalization, digital financial innovation, e-commerce, and the application of technology in organizational and business management.

  10. Governance and Business Policy: corporate governance, business ethics, risk management, internal control, and policies and regulations affecting economic and business activities.

The journal prioritizes articles with strong scientific foundations, appropriate research methodologies, clear scholarly contributions, and relevance to contemporary economic and business issues. Research addressing the economic characteristics of Kalimantan and Borneo is also an important part of the journal's scope, provided that it offers relevant academic contributions to the broader development of economics and business.