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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH EDUCATIONE: Journal of Education Research and Review Jurnal Ragam Pengabdian
Meike Mamentu
Universitas Negeri Manado
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE IMPACT OF AI LITERACY ON ACCOUNTING STUDENTS' RISK MANAGEMENT ABILITY: A SYSTEMATIC LITERATURE REVIEW Meike Mamentu; Vera Lionny Lumi; Annita Patricia Carolina Najoan; Charnila Desria Heydemans; Great Erick Kaumbur
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.179

Abstract

The integration of Artificial Intelligence (AI) into the accounting ecosystem demands a redefinition of professional competencies. However, empirical understanding of how AI literacy specifically shapes accounting students' risk management abilities remains limited. This study aims to analyze the impact of AI literacy on accounting students' risk management ability through a systematic literature review. The research method employed is a Systematic Literature Review (SLR) following the PRISMA protocol, focusing on 26 selected articles published between 2021 and 2025. The analysis reveals that AI literacy is a multidimensional construct encompassing technical, domain-specific (accounting), and critical-ethical aspects. Key findings indicate that AI literacy significantly contributes to enhancing risk management ability, primarily by strengthening diagnostic and prognostic capabilities. The main mechanism occurs through the process of trust calibration, where literate students can critically evaluate AI outputs, thereby assuming the role of active auditors rather than passive users. The implication of this study underscores the urgency of integrating these three dimensions of AI literacy into the core accounting curriculum to prepare adaptive and competent graduates capable of navigating risk complexity in the digital era.
Implementasi Kebijakan Merdeka Belajar pada Sekolah Dasar (SD) di Kabupaten Bolaang Mangondow Timur Listriyanti Palangda; Silvana Oroh; Ilham Abu; Meike Mamentu; Fransiskus L. P. Jani Lumape
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Mei-Agustus "The Role of Community Service in Increasing Children's Educational
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n5sm1j34

Abstract

Penelitian ini bertujuan menganalisis pemahaman dan implementasi kebijakan Merdeka Belajar di Sekolah Dasar Kabupaten Bolaang Mongondow Timur. Kebijakan ini mendorong transformasi pendidikan melalui pendekatan fleksibel, kontekstual, dan berpusat pada siswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap kepala sekolah dan guru di beberapa sekolah dasar. Hasil menunjukkan pemahaman terhadap kebijakan bervariasi. Sebagian guru dan kepala sekolah memahami esensi kebijakan sebagai upaya memberikan kebebasan merancang pembelajaran sesuai kebutuhan siswa dan konteks lokal. Namun, sebagian lain masih memiliki pemahaman terbatas, terutama dalam penerapan pembelajaran berdiferensiasi dan integrasi Profil Pelajar Pancasila. Dalam implementasi, sekolah telah merancang pembelajaran adaptif, berinovasi dalam metode mengajar, serta menerapkan evaluasi berbasis asesmen formatif. Kendala meliputi keterbatasan fasilitas, kesiapan guru, dan kurangnya pelatihan berkelanjutan. Penelitian menyimpulkan bahwa pelaksanaan Merdeka Belajar masih menghadapi tantangan, namun terdapat potensi besar untuk pengembangan lebih lanjut. Diperlukan dukungan kebijakan, pelatihan berkelanjutan, dan peningkatan sarana prasarana.
KEPEMIMPINAN KEPALA SEKOLAH DAN PEMBERIAN REWARD TERHADAP KINERJA GURU DI SMA NEGERI SATU TONDANO Meike Mamentu
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/3zctnv08

Abstract

ABSTRACTThe purpose of this study was to determine the role of the principal as a leader in motivating teachers as a driving force and to determine whether the provision of rewards and punishments from the school can improve teacher performance in carrying out educational and teaching duties at SMA Negeri Satu, Minahasa Regency.The research approach used in this study was a quantitative method. Data were collected through questionnaires distributed to 67 teachers at SMA Negeri Satu Tondano. The questionnaire, as a research instrument, measured teachers' perceptions of the principal's motivation and reward/punishment to improve their performance. This study used descriptive and inferential statistical methods to test the hypotheses, using data analysis tools such as multiple correlations.The results of this study indicate that both the principal's leadership in motivating teachers in carrying out educational and teaching duties can improve teacher performance. The principal's provision of rewards and punishments to teachers can encourage them to achieve high performance. Providing motivation to the principal appropriately and fairly tends to improve teacher performance. The consistent and proportional application of punishment to teachers can help reduce negative behavior, increase compliance with educational and teaching duties, and encourage optimal teacher performance. Keywords: Principal Leadership, Rewards and Punishment, Teacher Performance, ABSTRAKAdapun tujuan penelitan ini adalah untuk mengetahui peran kepala sekolah sebagai pemimpin dalam memotivasi guru sebagai motor pengenggerak dan pemberikan reward dan punishment dari pihak sekolah dapat meningkatkan kinerja para guru dalam melaksanakan tugan pendidika dan pengajaran di SMA Negeri Satu Kabupatenn Minahasa.Pendekatan penelitian yang digunakan dalam penelitian ini  yaitu menggunakan metode kuantitatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 67 Guru SMA Negeri Satu Tondano.  Kuesioner sebagai instrument penelitian, mengukur persepsi guru terhadap pemberian motivasi kepala sekolah dan reward/punishment untuk meningkatka kinerja mereka. Penelitian ini dilakukan menggunakan metode statistik deskriptif dan inferensial untuk menguji hipotesis dengan alat annalisis data menggunakan korelasi berganda.Hasil penelitian ini menunjukkan bahwa baik kepemimpinan kepala sekolah dalam memberikan mottivasi bagi para guru dalam pelaksanaan tugas pendidikan dan pengajaran dapat meningkatkan kinerja guru. Kepala Sekolah memberi reward maupun punishment bagi para guru dapat mendorang para guru memiliki kinerja yang tinggi. Pemberian motivasi kepala sekolah  dengan tepat dan adil cenderung meningkatkan kinerja kerja guru yang positif. Penerapan punishment yang konsistensi secara proporsional kepada guru dapat membantu mengurangi perilaku negatif dan meningkatkan kepatuhan terhadap pelaksanaan tugas pendidikan dan pengajaran dan mendorong kinirja guru secara optimal. Kata Kunci: Kepemimpinan Kepala Sekolah, Reward dan Punishment, Kinerja Guru, 
Co-Authors Annita Patricia Carolina Najoan Charnila Desria Heydemans Fransiskus L. P. Jani Lumape Great Erick Kaumbur Ilham Abu Listriyanti Palangda Silvana Oroh Vera Lionny Lumi