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Poetra, Gema Borneo
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Opportunities and Challenges in Integrating Artificial Intelligence into Financial Auditing Pratiwi Hamzah; Evinalia Yeba; Sifera Patricia Maithy; Gema Borneo Poetra
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 4 (2024): VOL. 5, NO. 4 (2024): JE3S, DESEMBER 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v5i4.4563

Abstract

This research examines the opportunities and challenges in the integration of Artificial Intelligence (AI) in the financial audit process in the era of the Industrial Revolution 4.0. AI has great potential to improve audit efficiency and accuracy by automating routine tasks, detecting anomalies, and reducing human error in financial reporting. However, the application of this technology is not free from significant challenges, such as limited auditor expertise in using AI, transparency of algorithms that often function as “black boxes,” and data security and privacy risks.This research uses a qualitative approach with a literature study method, analyzing secondary data from scientific journals, industry reports, and related regulatory documents. The results show that although AI is capable of automating many routine tasks, auditors still play an important role in assessing the results produced by AI. Existing challenges, such as limited auditor knowledge and algorithm transparency issues, can be addressed through intensive training and the development of easier-to-understand algorithms.In conclusion, AI can strengthen the audit process if implemented appropriately, providing benefits in terms of efficiency and accuracy. However, its successful implementation relies heavily on auditors' ability to adapt to the technology and the development of solutions that address the challenges.
Hubungan Return Antar Saham BBCA dan TLKM melalui Analisis Beta Relatif untuk Strategi Diversifikasi Portofolio Haga, Ronni; Sidiq, Rian; Oktavia, Indah Nur; Poetra, Gema Borneo
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.717

Abstract

Penelitian ini membahas hubungan antara dua saham, BBCA dan TLKM, dengan menggunakan pendekatan beta relatif. Tidak seperti pengukuran beta konvensional yang mengacu pada indeks pasar, beta relatif digunakan untuk menilai seberapa besar pengaruh pergerakan satu saham terhadap saham lainnya. Hasil analisis menunjukkan bahwa BBCA memiliki karakteristik yang lebih stabil dibandingkan TLKM, sehingga cocok dijadikan penyeimbang dalam portofolio. Temuan ini memberikan alternatif strategi diversifikasi bagi investor, khususnya yang memiliki preferensi risiko moderat hingga konservatif. Selain itu, pendekatan beta relatif juga terbukti bermanfaat dalam memahami dinamika risiko antar saham yang berasal dari sektor yang saling terkait. Penelitian ini diharapkan dapat menjadi dasar bagi pengembangan analisis portofolio yang lebih fleksibel dan aplikatif. This study explores the relationship between two stocks, BBCA and TLKM, using a relative beta approach. Unlike conventional beta measurements that refer to market indices, relative beta is used to assess how much the movement of one stock influences another. The analysis reveals that BBCA exhibits more stable characteristics compared to TLKM, making it suitable as a balancing component in a portfolio. These findings offer an alternative diversification strategy for investors, particularly those with moderate to conservative risk preferences. Moreover, the relative beta approach proves useful in understanding risk dynamics between stocks within related sectors. This research is expected to serve as a foundation for developing more flexible and practical portfolio analysis methods.  
PENGARUH EXPERIENTIAL MARKETING & KUALITAS ACARA TERHADAP MINAT BERKUNJUNG ULANG MELALUI KEPUASAN PENGUNJUNG SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PENGUNJUNG ACARA MINGGUAN HUMA BETANG NIGHT PALANGKA RAYA) Sihombing, Salbetta; Kristinae, Vivy; Borneo Poetra, Gema; Meitiana, Meitiana
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3533

Abstract

This study examines the effects of experiential marketing and event quality on revisit intention, mediated by visitor satisfaction, in the weekly Huma Betang Night cultural event (Palangka Raya, Indonesia). A quantitative survey of 75 visitors was analyzed using PLS-SEM (SmartPLS 3.0). Results indicate positive, significant paths: experiential marketing → satisfaction (β = 0.392; p < 0.001), event quality → satisfaction (β = 0.404; p < 0.001), satisfaction → revisit intention (β = 0.431; p < 0.001), experiential marketing → revisit intention (β = 0.251; p = 0.002), and event quality → revisit intention (β = 0.262; p = 0.005). Satisfaction partially mediates the effects of experiential marketing (indirect β = 0.169; p = 0.001) and event quality (indirect β = 0.174; p < 0.001) on revisit intention. Model explanatory power is moderate (R² satisfaction = 0.321; R² revisit intention = 0.497). The findings highlight the importance of sensory–affective experiences and service/process quality to strengthen visitor satisfaction and revisit intention in secondary-city cultural night contexts.
Pengaruh Kualitas Produk dan Marketing Mix Terhadap Keputusan Pembelian Baju Second Impor (Thrift) pada Missmi Shop di Kota Palangka Raya Adi Kusuma Werdana; Meitiana Meitiana; Gema Borneo Poetra; Ina Karuehni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8679

Abstract

This study examines the influence of product quality and marketing mix on purchasing decisions. Quantitative methods are used with data collection techniques through distributing questionnaires using Google Forms. Data analysis techniques use SPSS. The results of the study indicate that 1. Product Quality (X1) is proven to have a positive and significant influence on Purchasing Decisions (Y). 2. Marketing Mix (X2) also has a positive and significant influence on Purchasing Decisions (Y). 3. Simultaneously, Product Quality (X1) and Marketing Mix (X2) have a significant influence on Purchasing Decisions (Y).
PENGARUH KEMUDAHAN DAN KEAMANAN QRIS TERHADAP KEPUTUSAN PEMBELIAN UMKM KULINER: STUDI KASUS PENGUNJUNG CFD PALANGKA RAYA Krisna, Krisna; Sintani, Lelo; Borneo Poetra, Gema; Sukmani, Meylinda
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 4 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i4.4584

Abstract

Digital transformation in payment systems through the Quick Response Code Indonesian Standard (QRIS) has become a key pillar of MSME modernization in Indonesia. However, the adoption of this technology in dynamic public spaces such as Car Free Day (CFD) still faces challenges related to user perceptions regarding operational aspects and data protection. This study aims to empirically analyze the influence of QRIS ease of use and security on consumer purchase decisions at culinary MSMEs in CFD Palangka Raya. A quantitative research approach with a causal associative method was employed. Data were collected through questionnaires from 100 respondents selected using purposive sampling technique at the CFD Palangka Raya research site, with a Likert scale questionnaire instrument. The data analysis techniques applied included classical assumption tests and multiple linear regression analysis using SPSS statistical software to examine the relationships between variables both partially and simultaneously. The results indicate that the ease of use and security variables have a positive and significant influence on consumer purchase decisions. Simultaneously, both variables contribute 62.4% to the variation in purchase decisions, as indicated by the coefficient of determination (R²) value of 0.624. These findings suggest that the efficiency of transaction procedures and system security guarantees are the main determinant factors in strengthening public trust and interest in digital transactions in open public spaces.
Pengaruh Brand Image dan Kualitas Produk terhadap Loyalitas melalui Kepuasan Pelanggan Kopi A'Long Space Palangka Raya Noor Aziza, Bunga; Luluk Tri Harinie; John Budiman Bancin; Gema Borneo Poetra
Jurnal Economic Resource Vol. 9 No. 2 (2026): April - September
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i2.2442

Abstract

This investigation aimed to analyze the relationship between brand image with product quality on customer loyalty mediated by satisfaction at Kopi A'Long Space Palangka Raya. This investigation employed a quantitative approach employing SEM-PLS analytic techniques. 100 responders who met certain criteria were included in the sample. According to this investigation, customer satisfaction and loyalty were positively and significantly impacted by brand image and product quality. Customer happiness, however, did not directly matter, and as a mediator, it was also not significant despite having a positive effect. The implication is through strengthening brand image also product quality directly.
Pengaruh Promosi Online Terhadap Kepuasan Konsumen dengan Mediasi Keputusan Pembelian pada Toko Online Shopee (Studi Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Jurusan Manajemen Universitas Palangkaraya) Alpin Hidayat; Vivy Kristinae; Gema Borneo Poetra; Meitiana
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 5 (2026): ARMADA : Jurnal Penelitian Multidisplin, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i5.2058

Abstract

Penelitian ini menganalisis pengaruh promosi Online terhadap kepuasan konsumen melalui keputusan pembelian pada mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Manajemen Universitas Palangka Raya pengguna Shopee. Topik ini penting karena persaingan e-commerce yang semakin tinggi menuntut strategi promosi yang efektif untuk menarik dan memuaskan konsumen, khususnya mahasiswa sebagai pengguna aktif digital. Penelitian menggunakan pendekatan kuantitatif dengan metode survei dan analisis Partial Least Square-Structural Equation Modeling (PLS-SEM). Sampel penelitian berjumlah 96 responden yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa promosi Online berpengaruh positif dan signifikan terhadap keputusan pembelian serta kepuasan konsumen. Keputusan pembelian juga berpengaruh positif dan signifikan terhadap kepuasan konsumen. Selain itu, keputusan pembelian terbukti mampu memediasi hubungan antara promosi Online dan kepuasan konsumen secara signifikan. Temuan ini menunjukkan bahwa promosi digital yang efektif mampu mendorong keputusan pembelian dan meningkatkan kepuasan konsumen. Oleh karena itu, promosi Online menjadi strategi penting dalam meningkatkan daya saing dan kepuasan pelanggan pada bisnis e-commerce.
PENGARUH KESELAMATAN KERJA, KESEHATAN KERJA, DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN PT. ASMIN BARA BRONANG DI KABUPATEN KAPUAS Ara Andani; Hansly Tunjang; Gema Borneo Poetra; Ina Karuehni
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2446

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Keselamatan Kerja, Kesehatan Kerja, dan Lingkungan Kerja terhadap Produktivitas Karyawan PT. Asmin Bara Bronang Kabupaten Kapuas. Penelitian ini dilatarbelakangi oleh tingginya risiko kecelakaan kerja di sektor pertambangan batubara serta adanya inkonsistensi hasil penelitian terdahulu. Data dikumpulkan melalui kuesioner yang disebarkan kepada 75 karyawan bagian lapangan dan diolah menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan teknik bootstrapping. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, di mana Keselamatan Kerja berpengaruh positif dan signifikan dengan koefisien jalur sebesar 0,215, Kesehatan Kerja sebesar 0,307, dan Lingkungan Kerja sebesar 0,466 sebagai variabel paling dominan. Ketiga variabel tersebut secara bersama-sama mampu menjelaskan varians Produktivitas Karyawan sebesar 80,5%, yang dikategorikan memiliki daya prediksi kuat. Penelitian selanjutnya disarankan untuk mempertimbangkan variabel lain seperti motivasi kerja, kepemimpinan, dan kompensasi guna memperoleh gambaran yang lebih komprehensif.
STRATEGI PERSEDIAAN ADAPTIF : INTEGRASI JIT, MRP DAN TEKNOLOGI INFORMASI PADA RITEL DI PALANGKA RAYA Ario Sanjaya; Roby Sambung; Ronni Haga; Gema Borneo Poetra
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7383

Abstract

Tantangan logistik di wilayah kepulauan menuntut strategi persediaan yang adaptif untuk menyeimbangkan efisiensi biaya dan ketersediaan barang. Penelitian ini bertujuan menganalisis pengaruh penerapan Just In Time (JIT), Material Requirement Planning (MRP), dan Teknologi Informasi terhadap efisiensi persediaan, serta mengkomparasikan efektivitas antara metode JIT dan MRP pada sektor ritel modern di Palangka Raya. Menggunakan pendekatan kuantitatif dengan desain asosiatif-kausal dan komparatif, data dikumpulkan dari 30 karyawan operasional ritel melalui kuesioner dan dianalisis menggunakan regresi linear berganda serta Independent Samples t-test. Hasil penelitian mengungkapkan bahwa secara simultan, JIT, MRP, dan Teknologi Informasi berpengaruh positif dan signifikan terhadap efisiensi persediaan dengan kontribusi determinasi sebesar 88,1%. Temuan krusial menunjukkan bahwa MRP menjadi determinan paling dominan dibandingkan JIT, mengindikasikan bahwa dalam konteks geografis Kalimantan Tengah yang rawan gangguan pasokan lintas pulau, keandalan perencanaan (reliability) lebih diutamakan daripada sekadar perampingan stok fisik (leanness). Selain itu, integrasi teknologi informasi terbukti vital sebagai katalisator yang menjembatani akurasi data antara perencanaan dan eksekusi. Implikasi manajerial menyarankan ritel di wilayah remote untuk memprioritaskan hibridasi strategi perencanaan stok yang didukung digitalisasi guna memitigasi risiko stockout demi menjaga service level yang optimal.
Co-Authors Adi Kusuma Werdana Alpin Hidayat Ara Andani Ario Sanjaya Evinalia Yeba Hamzah, Pratiwi Hansly Tunjang Ina Karuehni John Budiman Bancin Krisna, Krisna Kristinae, Vivy Lelo Sintani Luluk Tri Harinie Meitiana Meitiana Meitiana Meitiana, Meitiana Noor Aziza, Bunga Oktavia, Indah Nur Rian Sidiq Prakosos Roby Sambung Ronni Haga Ronni Haga Sifera Patricia Maithy Sihombing, Salbetta Sukmani, Meylinda Vivy Kristinae