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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.
Menjelajahi SCM di Dunia Game: Studi Kasus Growtopia Paturahman, Muhamad; Syamsudin, Achmad; Poetra, Gema Borneo; Damayanti, Nurlia Eka
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.16407

Abstract

This study explores the distribution mechanisms within the virtual world of the online multiplayer game Growtopia and investigates their relevance to real-world supply chain management (SCM) practices. Using a qualitative case study approach, data were collected through in-depth interviews and virtual observation of player activities. The research identifies how virtual economies, player-driven logistics, and peer-to-peer transactions in Growtopia replicate fundamental SCM processes, including sourcing, inventory management, distribution, and end-user satisfaction. Furthermore, the study reveals that certain digital strategies used in the game, such as automated vending systems and community-based trust networks can inspire innovative SCM practices in digital commerce. The findings highlight the potential of game-based simulations as tools for SCM learning, experimentation, and adaptation in dynamic, digital environments. Keywords : Virtual Supply Chain; Growtopia; Game-based Simulation; Distribution Strategy; Supply Chain Management; Digital Economy
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).
The Strategic Role Of The Head Of The National Road Implementation Agency (BPJN) Palangkaraya In Managing The Risk Of Infrastructure Project Delays Aziz Ahmad Faris, Abdul; Syamsudin, Achmad; Borneo Poetra, Gema; Giovanni, Jonathan
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.260

Abstract

Infrastructure development is one of the Indonesian government’s top priorities to support economic growth and promote equitable development across regions. However, project delays remain a significant challenge that hinders the effectiveness of national strategic programs. This study aims to analyze the strategic role of the Head of the National Road Implementation Agency (BPJN) Palangkaraya in managing the risk of delays in infrastructure projects, particularly national road projects in Central Kalimantan. The research employs a qualitative approach with a case study design, involving in-depth interviews with the Head of BPJN and several project implementation officials as key informants. Data were analyzed using thematic analysis to identify patterns of strategic decision-making in responding to project uncertainties. The results reveal that decision-making processes are carried out through a combination of rational and intuitive approaches, taking into account technical aspects, fiscal policies, and external factors such as weather conditions and material distribution. The Head of BPJN acts as an adaptive decision-maker who balances national interests with field realities. This study underscores the importance of risk-based strategic leadership in improving the performance of public infrastructure projects.
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.
Analisis Pemanfaatan Teknologi Point of Sales (POS) dan Big Data dalam Optimalisasi Persediaan Produk Di Ritel Modern (Studi Kasus: BorMart) Sipayung, Elchi Tri Muliani; Syamsudin, Achmad; Poetra, Gema Borneo; Giovanni, Jonathan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15975

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan teknologi Point of Sales (POS) dan Big Data dalam mengoptimalkan persediaan produk di ritel modern BorMart di Kota Palangka Raya. BorMart menghadapi tantangan untuk menjaga keseimbangan antara risiko kekurangan pasokan dan kelebihan stok di tengah dinamika pasar yang cepat berubah. Studi ini menggunakan metode kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam dengan kepala toko, staf Gudang, dan kasir, serta melalui observasi partisipatif dan studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem POS digunakan secara real-time untuk pencatatan transaksi dan pemantauan persediaan. Big Data digunakan secara terpusat oleh kantor pusat untuk menentukan tanggal pengiriman dan tren iklan, sedangkan cabang bertindak sebagai pengguna hasil analisis. Untuk kategori produk yang bergerak cepat, optimalisasi persediaan telah tercapai, tetapi masih ada hambatan dalam bentuk ketidaksesuaian antara data sistem dan persediaan fisik, serta akses terbatas ke analisis data di tingkat cabang.
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.
Co-Authors Adi Kusuma Werdana Alpin Hidayat Ara Andani Aziz Ahmad Faris, Abdul Damayanti, Nurlia Eka Evinalia Yeba Hamzah, Pratiwi Hansly Tunjang Ina Karuehni John Budiman Bancin Jonathan Giovanni Krisna, Krisna Kristinae, Vivy Lelo Sintani Luluk Tri Harinie Meitiana Meitiana Meitiana Meitiana, Meitiana Noor Aziza, Bunga Oktavia, Indah Nur Paturahman, Muhamad Rian Sidiq Prakosos Ronni Haga Sifera Patricia Maithy Sihombing, Salbetta Sipayung, Elchi Tri Muliani Sukmani, Meylinda Syamsudin, Achmad Vivy Kristinae