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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat INFO ARTHA Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SISFOTENIKA Edukasi : Jurnal Penelitian dan Artikel Pendidikan JURNAL EDUCATION AND DEVELOPMENT Jurnal STIE Semarang (Edisi Elektronik) Journal of Primary Education CCIT (Creative Communication and Innovative Technology) Journal Ilmu Hukum Prima SENSITEK Simpatik: Jurnal sistem Informasi dan Informatika Jurnal Bina Bangsa Ekonomika Journal of Economics and Management Scienties The International Journal of Medical Science and Health Research Jurnal Pengabdian Masyarakat (JURDIMAS) Prosiding Seminar Nasional CORISINDO EDUKASI : Jurnal Penelitian dan Artikel Pendidikan
Budi Susilo
STMIK Pontianak
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Inovasi Olahan Ikan Lele dan Pembuatan Mesin Spinner untuk Mendukung Pemberdayaan Masyarakat Kampung Pelita Habibie, Fadeli Muhammad; Indrawan, Indrawan; Qurrohman, Taufik; Berlian, Pio Putra; Mampow, Vanessa Keysa Immanuela; Shofa, Ghina Zahira; Damayanti, Siska; Susilo, Budi; Ramadhani, Tyas Ayu; Hermawan, Aditiya
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 17, No 1 (2026): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v17i1.26674

Abstract

Kampung Pelita Sumber Rejo yang terletak di tengah Kota Balikpapan dikenal dengan kegiatan budidaya kolam ikan lele yang menjadi komoditas utama masyarakat setempat. Selain dijual sebagai ikan segar, sebagian hasil panen juga diolah menjadi berbagai produk makanan seperti pempek, otak- otak, dan nugget lele. Namun, proses pengolahan tersebut menghasilkan limbah berupa kulit dan tulang ikan yang belum dimanfaatkan secara optimal, padahal limbah tersebut memiliki potensi untuk diolah menjadi produk pangan bernilai tambah. Untuk menjawab permasalahan ini, diperlukan pendampingan teknologi dan inovasi dalam pemanfaatan limbah hasil olahan ikan. Melalui program pengabdian masyarakat yang berkolaborasi dengan mitra UP2K Kampung Pelita, dilakukan upaya peningkatan produktivitas yang juga didukung dengan pembuatan mesin spinner sederhana sebagai alat bantu produksi. Kegiatan telah dilaksanakan dengan baik ini dengan memberdayakan UP2K dalam mengolah limbah ikan lele menjadi produk amplang dan kerupuk kulit, sekaligus melaksanakan rebranding usaha untuk memperkuat identitas pasar. Dengan demikian, kegiatan pengabdian masyarakat ini tidak hanya menghasilkan produk alternatif, tetapi juga memperkuat daya saing usaha, memperluas peluang pemasaran, serta berkontribusi terhadap peningkatan kesejahteraan masyarakat secara berkelanjutan.
Peran Artificial Intelligence Capability dalam Meningkatkan Kualitas Pelaporan Keuangan melalui Digital Accounting Adoption Arie Pradina Putri; Budi Susilo
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.561

Abstract

The convergence of digital transformation and rapid artificial intelligence (AI) development is reshaping accounting practices at every organizational scale, Micro, Small, and Medium Enterprises (MSMEs) included. This study examines how Artificial Intelligence Capability affects Financial Reporting Quality among MSMEs in Pontianak City, West Kalimantan—a setting that has received limited scholarly attention in this area—considering both its direct effect and its indirect effect through Digital Accounting Adoption as a mediating variable. An explanatory, causal quantitative design was applied through a cross-sectional survey. Data collection combined primary responses from 150 MSME owners or managers experienced in using digital financial-recording applications, chosen via purposive sampling, with secondary evidence drawn from academic literature and official records. Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS was used for analysis. The measurement (outer) model confirmed adequate reliability and validity across constructs, evidenced by Cronbach’s Alpha and Composite Reliability values exceeding 0.70 and Average Variance Extracted above 0.50. Hypothesis testing confirmed a positive, statistically significant relationship between Artificial Intelligence Capability and Digital Accounting Adoption (path coefficient = 0.460; T-statistic = 6.936; p = 0.000), as well as between Digital Accounting Adoption and Financial Reporting Quality (path coefficient = 0.534; T-statistic = 9.737; p = 0.000). These findings position AI capability as an enabling factor for digital accounting adoption, which in turn functions as a strategic pathway toward stronger financial reporting quality among MSMEs—implying that efforts to build AI capability should go hand in hand with strengthening digital accounting adoption.
Co-Authors Aditiya Hermawan Angelia Chantika Sri Margiawati Arie Pradina Putri Berlian, Pio Putra Fadeli Muhammad Habibie I Dewa Ayu Eka Yuliani Ida Zulaeha Indira, Irma Indrawan Mampow, Vanessa Keysa Immanuela Muhamad Tabrani Muhammad Haikal Novita Nur, Indrayansyah PRATAMA, RICO Qurrohman, Taufik Ramadhani, Tyas Ayu robi sopandi Rodhiyah, Ma’rufatur Sandy Kosasi Shofa, Ghina Zahira Siska Damayanti Subyantoro Suhardi Suhardi Sukarno Susanti Margaretha Kuway, Susanti Margaretha Syarifudin, Gusti Trisulo Trisulo Widya Apriliah, Widya