Here is a great site on koi pond design and construction. This is talking about relatively expensive high ponds that use concrete floors, block walls, and fiberglass as a sealant. Koi ponds can be constructed may ways depending on your soil conditions, local building codes, and budget
For example:
poured concrete floor and walls
poured concrete floor and block walls
shotcrete or gunite (like a swimming pool)
Liner and underlayment in the hole (needs VERY stable earth to avoid caveins)
This site will give you ideas about the topics to consider for your pond system.
A Guide to Modern Koi Pond Construction.