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Reflective Study on Financial Statement Quality Capability to Influence Firm Performance: Literature Review Auliyah, Iriana; Agit, Alamsyah
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.379

Abstract

Purpose: The study explores factors affecting financial statement quality in MSMEs and their impact on performance. It investigates how financial literacy, technology, control, and governance enhance MSMEs' financial statements. Research Design and Methodology: The study uses a quantitative method with surveys and questionnaires to collect data from MSME owners and managers. Data includes financial literacy, technology use, internal control, and governance. Statistical analysis examines the relationship between variables and financial statement quality. In-depth interviews provide insights into financial reporting challenges and best practices among SMEs. Findings and Discussion: The study found that MSMEs' financial statements quality affects business performance significantly. Better financial statements quality, influenced by financial literacy, technology use, internal control, and governance, helps SMEs manage finances efficiently, access capital, and make strategic decisions. Training in financial statement preparation and digital tools usage can enhance accounting understanding and financial management efficiency. Quality financial statements improve MSMEs' competitiveness, transparency, accountability, and reputation, supporting overall business performance. Implications: Improving MSMEs' financial statements can enhance business performance. Financial literacy, information system adoption, internal control, and corporate governance benefit MSMEs. Training and mentoring on financial statements and digital tools enhance financial management efficiency. Policies supporting SME financial statement quality are crucial for competitiveness and sustainability.
Artificial Intelligence Capability in Education to Enhance Human Resources Quality from Economic Perspective Agit, Alamsyah; Muharram, Susilawati; Oktavianty, Oktavianty
IC-ITECHS Vol 5 No 1 (2024): IC-ITECHS
Publisher : LPPM STIKI Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32664/ic-itechs.v5i1.1702

Abstract

Application of artificial intelligence (AI) in education contributes significantly to improving the quality of human resources (HR). This study aims to analyze the relationship between AI technology and HR quality from an economic perspective. Using a qualitative approach based on literature studies, this study explores the contribution of AI in supporting interactive learning, operational efficiency, and improving critical skills. The results show that AI accelerates the learning process, personalizes learning experiences, and prepares students to face the challenges of the digital job market. At the company level, AI implementation improves productivity, efficiency, and data-driven decision-making. This study recommends the development of a curriculum that supports technological literacy and collaboration between educational institutions, the government, and the private sector to ensure HR readiness to face the demands of the digital era. Practical implications include sustainable training strategies and AI integration to support adaptive digital transformation. This study emphasizes the importance of investing in education and training to optimize technological potential, improve business performance, and support sustainable economic growth
Does Artificial Intelligence Affect Actual Learning Experience Among University Students? Agit, Alamsyah; Muharram, Susilawati; Mujahidin
IJER (Indonesian Journal of Educational Research) Vol. 8 No. 3 (2023): IJER Special Edition: The 3rd International Conference on Education (Icon 2023)
Publisher : Universitas Islam Negeri (UIN) Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijer.v8i3.308

Abstract

Development of technology has been rapidly increased, in general, most technology has been able to assist humans in any way, from industry workers to academicians, the role of technology can be seen everywhere nowadays. One of these common technologies can be seen in academic field, which is an artificial intelligence, which has the purpose to provide scientific information as the user requested. However, this form of technology, despite providing very useful information, also has the potential to provide false sources. Despite this, many university students have learned the way to use this form of technology, which has the potential to weaken, and decrease their creativity in thinking, moreover, in writing. Further, this form of technology can hinder the actual learning experience students can have during their college years. This paper serves the purposes to explore the use of AI in university, using qualitative methods, and deductive reasoning, this paper will use empirical research and data, as its main source of material, from this information, this paper will provide result, and findings, that are relevant to the theme of this paper. The result of this paper, indicate that, even though technology may have provided convenience among students, the lecturer has cautious toward this change, and provide a correct way to use AI, this method has strengthened the ability of the students to use AI more correctly, which gives them ability to use AI to their advantage without hindering learning experience.
Studi Reflektif Terhadap Kapabilitas Literasi Digital Dalam Menunjang Kinerja Bisnis di Era Digital Oktavianty, Oktavianty; Agit, Alamsyah; Nur, Nikmatullah
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/80k0w424

Abstract

Perkembangan teknologi merupakan salah satu faktor yang memiliki kapabilitas untuk menunjang kinerja bisnis, namun kemampuan untuk menggunakan teknologi masih membutuhkan peran aktif manusia, untuk memaksimalkan pengaplikasian teknologi dalam menunjang kinerja bisnis dibutuhkan adanya tingkat literasi digital yang baik. Penelitian ini bertujuan untuk melakukan analisis secara mendalam mengenai peran literasi digital dalam menunjang kinerja bisnis. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi literatur, data yang digunakan adalah artikel review, dan artikel penelitian yang didapatkan melalui database artikel dan penelitian ilmiah, dengan menggunakan filtrasi yakni paper yang digunakan adalah paper yang terbit di tahun 2020-2024. Hasil penelitian ini menjelaskan beberapa hal selain menonjolkan peran penting literasi digital dalam meningkatkan kinerja bisnis, hasil penelitian ini menunjukkan peran penting teknologi dan bagaimana sumber daya manusia memiliki peran aktif untuk memaksimalkan fungsi teknologi. Sebagaimana literasi digital dinilai sebagai aspek penting di era digital, upaya dalam meningkatkan literasi digital Masyarakat tidak terbatas pada upaya individu namun juga dilaksanakan oleh berbagai lembaga Pendidikan dan pelatihan, serta oleh praktisi-praktisi yang ditunjukkan sebagai bentuk pengabdian kepada Masyarakat, begitu pula dengan universitas yang terus mengembangkan kurikulum berbasis IT.
The interconnection between technology and economic through tourism sectors Agit, Alamsyah; Wanner, Peter John; Muharram, Susilawati; Oktavianty, Oktavianty
Indonesian Tourism Journal Vol. 1 No. 1 (2024): May 2024
Publisher : CV. Austronesia Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69812/itj.v1i1.17

Abstract

The purpose of this paper is to examine the significant role that technology plays in the tourism sector, highlighting how it enhances the efficiency, competitiveness, and economic performance of tourism businesses. It explores the impact of technology on improving the tourist experience, marketing, and distribution of tourism products and services, and how its adoption contributes to economic development, job creation, and income generation. This paper employs a qualitative research method, focusing on the analysis of existing literature and case studies to explore the interconnection between technology and the tourism sector. The findings of the paper highlight the pivotal role of technology in transforming the tourism sector. It underscores how technology enhances the efficiency, competitiveness, and economic performance of tourism businesses. Key points include the facilitation of new touristic experiences through advanced technologies like virtual reality, augmented reality, artificial intelligence, and robotics, which not only improve the tourist experience but also contribute to sustainable tourism practices. Novelty of this paper lies in its comprehensive exploration of the multifaceted role of technology in the tourism sector, particularly focusing on how technology not only enhances the efficiency and competitiveness of tourism businesses but also significantly contributes to the overall economic development. It uniquely synthesizes the impacts of advanced technologies like virtual reality, augmented reality, artificial intelligence, and robotics on creating new touristic experiences and promoting sustainable tourism practices.
PEMBELAJARAN DENGAN MENGGUNAKAN MEDIA DIGITAL: EFEKTIF ATAU TIDAK? Mujahidin, Mujahidin; AR, Muhammad Ridwan; Agit, Alamsyah
EDUCANDUM Vol 10 No 1 (2024): Jurnal Educandum
Publisher : Balai Penelitian dan Pengembangan Agama Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31969/educandum.v10i1.1388

Abstract

Perkembangan teknologi menyebabkan perlunya adaptasi secara intens terhadap perkembangan tersebut tidak terkecuali dalam bidang pendidikan, hal ini ditandai dengan semakin banyaknya bentuk teknologi yang dapat digunakan dalam proses pembelajaran termasuk media-media pembelajaran digital. Namun, adaptasi ini memerlukan adanya keterampilan dalam menggunakan teknologi tersebut, kurangnya keterampilan dalam menggunakan teknologi dapat terjadi dimana saja termasuk Madrasah Aliyah Negeri 1 (MAN) Parepare. Penelitian ini bertujuan untuk menganalisis bentuk pembelajaran dengan menggunakan teknologi, prinsip penggunaan media pembelajaran digital, dan dampak negatif potensial disebabkan oleh teknologi pada proses pembelajaran di MAN 1 Parepare. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus, yang mana penelitian dilaksanakan dengan observasi dan wawancara terhadap 5 guru yang merupakan sampel dalam penelitian ini untuk memperoleh perspektif mengenai pembelajaran dengan menggunakan media digital. Hasil penelitian ini menjelaskan bahwa proses pembelajaran dengan menggunakan teknologi pada MAN 1 Parepare dilaksanakan dengan menggunakan media pembelajaran berupa video pembelajaran, power point, dan simulasi-simulasi. Selain itu, prinsip penggunaan teknologi dilakukan dengan pengawasan terhadap siswa dan kehati-hatian dalam memilih media pembelajaran yang tidak bersifat eksplisit. Dampak negatif yang berpotensi untuk terjadi adalah banyaknya distraksi, sehingga diperlukan kompetensi guru dalam mengawasi siswa dalam menggunakan teknologi dalam proses pembelajaran.
Efektivitas Penggunaan Transaksi Digital Dalam Menunjang Kinerja Bisnis Agit, Alamsyah; Wildayanti, Wildayanti; Oktavianty, Oktavianty
Jurnal Ekonomi Manajemen Perbankan Vol 6 No 2 (2024): JEMPER Juli - Desember
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v6i2.3042

Abstract

The efficiency of digital transactions contributes significantly to the enhancement of business performance. Digital transactions offer a variety of advantages, including convenience, security, and accessibility, which can increase business efficiency and productivity, expand market reach, and boost consumer interactions. However, there are obstacles to using this technology, particularly for business proprietors who are unfamiliar with it. Using qualitative methods and a literature review approach, this research utilizes data and empirical research as data sources, which are then processed using deductive reasoning to obtain results and draw conclusions pertinent to the research topics. According to the findings of this study, digital transactions and other forms of technology support business performance well, but there are obstacles that prevent technological adaptation from being evenly distributed. Therefore, commitment, education, digital awareness, evaluation, increased security, stringent regulations, and cooperation are required from all parties. It is necessary to conduct additional research in order to comprehend the obstacles and difficulties encountered by traditional businesses in adopting digital technologies and creating new business opportunities.
Pengaruh Aspek Sumber Daya Manusia Terhadap Tingkat Pengangguran Pada Wilayah Ajatappareng Provinsi Sulawesi Selatan Nur, Nikmatullah; Agit, Alamsyah; Abbas, Subhan Akbar
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 8 No. 1 (2025): Vol. 8 No. 1 (2025): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdep.v8i1.682

Abstract

Sumber daya manusia merupakan aspek penting pada suatu wilayah, baik dalam konteks perekonomian maupun secara khusus pada tingkat pengangguran, pengangguran dapat menjadi sebuah masalah besar yang mengarah pada kemiskinan, sehingga kualitas sumber daya manusia dapat menjadi sebuah faktor yang dapat menurunkan pengangguran. Penelitian ini bertujuan untuk menganalisis pengaruh aspek sumber daya manusia terhadap tingkat pengangguran pada wilayah Ajatappareng yang terdiri dari 6 Kabupaten/Kota yakni Pangkajene Kepulauan, Barru, Parepare, Sidenreng Rappang, Pinrang, dan Enrekang periode tahun 2010-2023. Penelitian ini merupakan penelitian kualitatif dengan analisis regresi linear berganda menggunakan besaran sampel dari data panel sebesar 84 dengan bantuan alat analisis data SPSS versi 23. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif dan signifikan antara pembangunan gender dan tingkat pengangguran, sementara pembangunan manusia dan pemberdayaan gender tidak berpengaruh secara parsial terhadap tingkat pengangguran. Sementara apabila ditinjau dari pengaruh secara simultan, baik pembangunan manusia, pembangunan gender, dan pemberdayaan gender secara serempak berpengaruh terhadap tingkat pengangguran pada wilayah Ajatappareng periode tahun 2010-2023.
Technology in Digital Economy: How Effective Technology Enhance Sectoral Contributions in Indonesia? Abilio da Costa; Nurul Ilmy; Oktavianty; Alamsyah Agit
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q56shs48

Abstract

Economic growth is an achievement that is the goal of many sectors, especially the economic sector, as these sectors will contribute to a region's economy. The digital era is an era that highlights innovation and advanced technology that has been widely used in various sectors, generally driving a significant increase in sector performance. However, in its application, technology implementation and innovation creation often need to be improved by various challenges. To find out the various challenges that hinder digital transformation, an in-depth analysis is needed in various sectors, which will be the main objective of this study. This study is qualitative with a literature study approach; the data collected comes from various research articles and review articles published in the last ten years. The data analysis used is deductive reasoning to extract information relevant to the theme raised in this study. The results of this study indicate that one of the sectors with the most significant contribution in Indonesia is the processing industry; as one of the largest sectors, the processing industry is one of the sectors that has implemented the use of technology and automation in its operational activities. On a small scale, many home industries have been able to use technology in marketing activities to reach more consumers. Some others need help understanding the use of technology, so they prefer to continue operating conventionally without using technology, causing an imbalance in sales. However, the contribution of the processing industry sector in general is supported by the implementation of technology, which also affects other sectors that contribute significantly to the economy, such as construction and trade.
Improving health quality: does community-based education on health affected health quality? Ahdad, Munadirah M.; Agit, Alamsyah
Journal of Community Empowerment for Health Vol 8, No 1 (2025)
Publisher : Faculty of Medicine, Public Health, and Nursing, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jcoemph.98465

Abstract

Introduction: Health is fundamental in everyday life; individuals can perform their activities without problems with a healthy body and mind. However, standard health procedures and knowledge might not have been known publicly by everyone without exception. Therefore, in this condition, experts such as academia, nurses, doctors, specialists, and practitioners are essential to educate and introduce basic health knowledge to people, especially those who live in rural areas. The importance of education is unlimited not only in the field of health but also in various and numerous fields of study and sectors; this paper empirically analyzes the importance of community-based education on health quality. Do people with primary education and knowledge have the same health quality as those without? Methods: This paper is qualitative and uses case studies and a literature review. This paper obtains its data through numerous relevant empirical studies and empirical data.Results: This study indicates that most people, especially in rural areas, need more basic health knowledge, explaining why they often use unfiltered river water and eat without washing their hands. Due to the habits the body has repeatedly endured, their health quality doesn’t affect their performance.Conclusion: The analysis does explain that those with primary health knowledge tend to have more capabilities in avoiding disease or common sickness and staying healthy for extended periods compared to those who don’t have basic health knowledge.