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PREPARING FINANCIAL STATEMENTS FOR MSEs: THE COACHING ASSISTANCE IN ULU SADDANG VILLAGE OF SOUTH SULAWESI Frihatni, Andi Ayu; Faisal, Andi; Yassin, Muhammad; Amaliyah, Umi; Wulandari, Yusma
Abdi Masyarakat Vol 4, No 2 (2022): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v4i2.4038

Abstract

This community service helps and guides individuals or small entrepreneurs, especially micro and small enterprises (MSEs) Ulu Saddang Village, Lembang District, Pinrang Regency. This study aims to describe the community program. The method of this community uses Participatory Action Research. Some approaches are classical form with a discussion, question and answer, and simulation with the intention that the material which can be well received by society. It is hoped that after this service program, the participants will have knowledge and insight as small entrepreneurs who are skilled in managing finances and also find opportunities to increase family finances as a provision to improve their standard of living to be better.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Wulandari, Yusma; Damirah; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.