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p-Index From 2021 - 2026
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All Journal Innovative: Journal Of Social Science Research GoodWill Journal of Economics, Management, and Accounting
Ahmad Firdaus
Politeknik Lembaga Pendidikan dan Pengembangan Profesi Indonesia Makassar
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Kinerja Keuangan Pada Koperasi Simpan Pinjam “Berkat” Kabupaten Majene Ahmad Firdaus; Sirnan Sirnan
Innovative: Journal Of Social Science Research Vol. 3 No. 1 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4205

Abstract

Penelitian ini bertujuan untuk untuk mengetahui bagaimana kinerja keuangan pada koperasi Simpan Pinjam Kabupaten Majene menggunakan Rasio Likuiditas dan Rasio Profitabilitas pada tahun 2017-2021. Metode analisis data yakni Penelitian ini menggunakan teknik analisa data kuantitatif. Deskriptif kuantitatif yaitu metode yang menjelaskan atau menganalisis suatu permasalahan dari suatu data berdasarkan perhitungan angka-angka dari hasil penelitian. Dalam hal ini data yang digunakan sebagai penganalisisan adalah data laporan keuangan perusahaan meggunakan analisis rasio keuangan. Penelitian ini dilakukan dengan pengolahan data analisis statistik yaitu SPSS (Statistical Product and Service Solutions) dengan bantuan Software Microsoft Excel 2010. Hasil penelitian menunjukkan bahwa analisis rasio likuiditas menggunakan Quick Ratio menunjukkan ketidakmampuan perusahaan dalam melunasi utang jangka pendeknya menggunakan aset-aset perusahaan yang likuid. Sementara nilai Cash Ratio di kriteriakan kurang sehat karena nilai yang dihasilkan sangat jauh dari rata-rata standar industri. Hal ini terjadi karena jumlah kas/setara kas yang dimiliki tidak stabil dan utang lancar yang makin naik dari tahun ke tahun secara drastis. Jadi, Kinerja Keuangan perusahaan berdasarkan laporan keuangan bila diukur menggunakan Cash Ratio menunjukkan ketidakmampuan perusahaan dalam melunasi utang jangka pendeknya. Berdasarkan analisis Rasio Profitabilitas Koperasi Simpan Pinjam Berkat Kabupaten Majene pada tahun 2017-2021 ROA di kriteriakan kurang sehat karena tidak mencapai rata-rata standar industri. Manajemen Koperasi Simpan Pinjam Kabupaten Majene Sulawesi Barat diharapkan dapat memperbaiki Current Ratio agar tidak berdampak kepada pengelolaan profitabilitas perusahaan serta memperbaiki Quick Ratio dan Cash Ratio dengan mengurangi jumlah utang.
Artificial Intelligence in Human Resource Management: A Systematic Literature Review of Emerging Practices, Challenges, and Future Research Directions Muhammad Arfah; Ahmad Firdaus
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.725

Abstract

Artificial Intelligence (AI) is transforming Human Resource Management (HRM) by enabling automation, predictive analytics, personalization, and data-driven decision-making across the employee lifecycle. However, the rapid expansion of AI-HRM research has produced fragmented evidence concerning emerging applications, employee and organizational outcomes, ethical challenges, and responsible governance. This study aims to systematically synthesize recent literature on AI in HRM, identify dominant applications and outcomes, examine implementation challenges, and develop a future research agenda. A Systematic Literature Review (SLR) was conducted using a structured search strategy based primarily on Scopus-indexed peer-reviewed journal articles published between 2021 and 2026. The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. Eligible studies were analyzed through descriptive mapping, thematic coding, comparative synthesis, and theoretical analysis. The findings indicate that AI applications are concentrated in recruitment and selection, performance management, talent management, workforce planning, HR analytics, learning and development, employee engagement, and retention. AI-HRM generates potential benefits through improved efficiency, decision support, personalization, productivity, and workforce optimization, but also creates challenges involving algorithmic bias, privacy, transparency, explainability, accountability, employee trust, job insecurity, and technostress. Generative AI and large language models represent an emerging frontier that further expands AI's role from automation toward human-AI collaboration. The study proposes an integrated AI-HRM framework emphasizing responsible AI governance and organizational readiness as critical conditions for sustainable value creation. The review contributes theoretically by integrating technological, organizational, human, and ethical perspectives and practically by providing guidance for responsible AI adoption in HRM.
Co-Authors Muhammad Arfah Sirnan Sirnan