Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Dirasat Islamiah: Jurnal Kajian Keislaman
Masrahati, Masrahati
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
EKSPLORASI KREATIFITAS DAN KEINOVASIAN DALAM PRODUK DIGITAL BERBASIS AI: OBSERVASI TERHADAP APLIKASI DAN DAMPAKNYA Masrahati, Masrahati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15499

Abstract

Penelitian ini bertujuan untuk mengeksplorasi kreativitas dan keinovasian dalam pengembangan produk digital berbasis kecerdasan buatan (AI) melalui observasi terhadap aplikasi WhatsApp AI dan Telegram AI yang dikembangkan oleh Cakap Digital. Produk ini menggabungkan teknologi AI untuk menghadirkan interaksi yang lebih cerdas dan responsif di dalam aplikasi perpesanan, dengan tujuan meningkatkan pengalaman pengguna dan memfasilitasi komunikasi yang lebih efisien. Melalui pendekatan observasional, studi ini menyoroti bagaimana inovasi pada fitur AI, seperti pengenalan pola percakapan, otomatisasi tanggapan, dan personalisasi komunikasi, dapat menciptakan pengalaman pengguna yang unik dan memengaruhi pola interaksi sosial digital. Dampak dari inovasi ini tidak hanya berfokus pada kenyamanan pengguna, tetapi juga mencakup aspek privasi, etika, dan potensi penerapan dalam sektor-sektor lainnya. Penelitian ini diharapkan dapat menjadi dasar bagi pengembangan lebih lanjut produk digital berbasis AI yang kreatif dan inovatif, serta memberikan wawasan mengenai peluang dan tantangan yang dihadapi dalam integrasi AI pada aplikasi perpesanan. Keywords : : Kreativitas, Keinovasian, Produk Digital, Kecerdasan Buatan (AI), Cakap Digital
Pandangan Ekonomi Syariah terhadap Bisnis Multi Level Marketing pada PT K-Link Indonesia Cabang Makassar: Sharia Economic Perspective on Multi-Level Marketing Business at PT K-Link Indonesia, Makassar Branch Masrahati, Masrahati; Iswandi, Heri; Fatmawati, Fatmawati; Fajrul, Muh
Dirasat Islamiah: Jurnal Kajian Keislaman Vol. 4 No. 1 (2023)
Publisher : FAI UIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56324/drs.v4i1.34

Abstract

The rise of the Multi Level Marketing (MLM) business has made Islamic economists and business experts differ in their opinion in determining the laws of the business system. Based on this, this article will discuss the Islamic economic view of the MLM business system at PT K-Link Indonesia Makassar Branch. The method of this research is qualitative. The data of interview, documentation and field observations regarding the MLM business system at PT K-Link Indonesia Makassar Branch were then confronted with sharia economic theory so that syar'i laws could be established regarding the business. It was found that the work system of the Multi Level Marketing (MLM) business of PT K-Link Indonesia Makassar Branch in the view of sharia is in the muamalah category, which in principle is permissible based on the rules of fiqh. However, when there are elements that are prohibited in Islamic literature and found in MLM, this should not be done.
EKSPLORASI KREATIFITAS DAN KEINOVASIAN DALAM PRODUK DIGITAL BERBASIS AI: OBSERVASI TERHADAP APLIKASI DAN DAMPAKNYA Masrahati, Masrahati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15499

Abstract

Penelitian ini bertujuan untuk mengeksplorasi kreativitas dan keinovasian dalam pengembangan produk digital berbasis kecerdasan buatan (AI) melalui observasi terhadap aplikasi WhatsApp AI dan Telegram AI yang dikembangkan oleh Cakap Digital. Produk ini menggabungkan teknologi AI untuk menghadirkan interaksi yang lebih cerdas dan responsif di dalam aplikasi perpesanan, dengan tujuan meningkatkan pengalaman pengguna dan memfasilitasi komunikasi yang lebih efisien. Melalui pendekatan observasional, studi ini menyoroti bagaimana inovasi pada fitur AI, seperti pengenalan pola percakapan, otomatisasi tanggapan, dan personalisasi komunikasi, dapat menciptakan pengalaman pengguna yang unik dan memengaruhi pola interaksi sosial digital. Dampak dari inovasi ini tidak hanya berfokus pada kenyamanan pengguna, tetapi juga mencakup aspek privasi, etika, dan potensi penerapan dalam sektor-sektor lainnya. Penelitian ini diharapkan dapat menjadi dasar bagi pengembangan lebih lanjut produk digital berbasis AI yang kreatif dan inovatif, serta memberikan wawasan mengenai peluang dan tantangan yang dihadapi dalam integrasi AI pada aplikasi perpesanan. Keywords : : Kreativitas, Keinovasian, Produk Digital, Kecerdasan Buatan (AI), Cakap Digital
Literasi Fintech, Kompetensi Digital, dan Minat Karir Auditor Digital: Pendekatan Theory of Planned Behavior pada Mahasiswa Akuntansi Jusman, Jumriaty; Masrahati, Masrahati; Nouruzzaman, Ahmad; Purnama, Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3031

Abstract

The rapid digitalization of the accounting and auditing profession has increased demand for digitally skilled auditors, particularly those capable of operating in FinTech-driven environments. This study examines the simultaneous and partial effects of FinTech literacy and digital competency on students’ interest in pursuing a career as a digital auditor, drawing on the Theory of Planned Behavior (TPB) as the underlying theoretical framework. Using a quantitative approach, data were collected from undergraduate accounting students and analyzed using multiple linear regression with SPSS. The results of the F-test indicate that FinTech literacy and digital competency jointly have a significant effect on students’ interest in the digital auditor profession. However, partial testing reveals that both FinTech literacy and digital competency exhibit a negative and significant individual effect on career interest. These findings suggest that higher levels of knowledge and digital skills may simultaneously increase awareness of professional risks, technological complexity, and job demands associated with digital auditing, which in turn can reduce career interest. The results align with TPB by indicating that perceived behavioral control and attitude toward the profession may be shaped not only by competence but also by perceived difficulty and risk. This study contributes to the literature by highlighting the paradoxical role of digital competence and FinTech literacy in career intention formation and provides practical implications for accounting education in designing curricula that balance skill development with career orientation and risk awareness. This study contributes to the literature on digital audit career intentions by demonstrating that advanced digital capabilities may generate ambivalent effects on career interest, particularly through heightened risk perception and job demands. From a practical perspective, the findings imply that accounting curricula and audit education should not only strengthen digital and FinTech competencies but also address career orientation, professional readiness, and realistic perceptions of digital audit work.
Co-Authors Fajrul, Muh Fatmawati, Fatmawati Iswandi, Heri Jumriaty Jusman Nouruzzaman, Ahmad Purnama, Ikhsan