Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Ridha Taurisma Lajaria
Universitas Sulawesi Tenggara, Indonesia
Economics, Econometrics & Finance

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Artificial Intelligence Utilization and Financial Management Optimization in Kendari Startups and Innovative Ventures Ridha Taurisma Lajaria; Rastiani Parabang; Khafiza Olivia; Rasty Rasty
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1860

Abstract

Purpose – This study examines whether Artificial Intelligence (AI) utilization is positively associated with financial management optimization among startups and innovative ventures in Kendari City. It addresses the limited local empirical evidence on how AI utilization capability relates to operational financial outcomes in emerging entrepreneurial ecosystems. Design/methodology/approach – A quantitative explanatory survey was conducted with 50 startup owners, founders, and financial managers selected through purposive sampling. Data were collected using a structured four-point Likert questionnaire and analyzed with descriptive statistics, Pearson correlation, and simple linear regression. Finding/Results – AI utilization capability demonstrated a positive and significant association with financial management optimization (r = 0.681, p < 0.001). Regression analysis confirms that AI utilization capability is positively associated with financial management optimization (B = 0.646; standardized β = 0.681; p < 0.001; R² = 0.464). Startups with higher AI utilization report better operational efficiency, planning and reporting accuracy, cash-flow control, and financial decision quality.Originality/Value – The study extends the AI-finance literature by providing context-specific evidence from Kendari and by linking AI utilization to four managerial outcome areas of startup financial management. The findings highlight predictive analytics and decision-support functions as especially relevant for financially constrained and uncertainty-prone ventures.
Co-Authors Khafiza Olivia Rastiani Parabang Rasty Rasty