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All Journal Jurnal Ilmiah Manajemen Kesatuan
Iwan Budiherwanto
Politeknik API Yogyakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Influence of Artificial Intelligence and the Technology Acceptance Model on Sustainable Financial Governance Iwan Budiherwanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3256

Abstract

This study investigates the influence of artificial intelligence on sustainable financial governance, both directly and indirectly through the Technology Acceptance Model. Sustainable financial governance is measured by the quality and transparency of financial reporting and by profitability, while the TAM model is represented through perceived ease of use and perceived usefulness. The research adopts an associative quantitative method, collecting primary data from 384 accounting and finance professionals across diverse sectors in Indonesia using a sampling method based on Lemeshow’s formula with a 5 percent alpha. Data analysis is conducted using least squares regression and moderated regression analysis. The study builds upon prior research using a qualitative literature review and variable feasibility assessment, aiming to provide empirical validation. The findings reveal that AI positively affects the quality and transparency of financial reports, especially when users perceive the technology as easy to use and beneficial. However, AI alone does not directly impact profitability nor moderate the relationship between ease of use and profitability. Profitability improvements are observed when users recognize the tangible benefits AI brings to their professional tasks. These results highlight the importance of user perception in realizing the potential of AI within financial governance and suggest targeted strategies to enhance technology adoption in financial sectors.
The Impact of Competence on Job Satisfaction and Performance: Moderating Effects of Work Environment, Motivation, and Digital Adoption Iwan Budiherwanto; Tri Nur Rohmah
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4598

Abstract

Enhancing employee performance within the education sector has gained significance due to rising professional expectations and the rapid pace of digital transformation. Employee skills are viewed as a crucial element in improving job satisfaction and employee performance; nevertheless, their influence may differ based on organizational circumstances. This research intends to explore the effect of competence on job satisfaction and employee performance while considering work environment, motivation, and digitalization adoption as moderating factors. The study was carried out with all personnel from public junior high schools, comprising a total population of 384 participants. Primary data were gathered via an online questionnaire, resulting in a response rate of 76.6%. The analysis of the data was performed using linear regression and Moderated Regression Analysis (MRA). The results show that competence greatly influences job satisfaction, both directly and as influenced by the work environment. In addition, competence greatly enhances employee performance, and this impact intensifies with increased motivation and digitalization adoption. This research finds that adopting digital tools in education significantly enhances employee performance and can serve as a strategy for gaining a competitive advantage.
Elaboration of Information Technology Adoption and Employee Productivity in Moderation of Business Sustainability Determinants Tri Nur Rohmah; Iwan Budiherwanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3721

Abstract

The purpose of this study is to investigate the direct effects of organizational commitment and environmental factors on business sustainability, while also testing the role of information technology adoption and employee productivity in moderating these effects. Method: quantitative approach with primary data collected by sampling through the Lemeshow alpha 5% approach obtained by 384 respondents consisting of leaders and employees of 1, 2, 3 star hotels in Central Java Province. Influence analysis using the least squares regression method, and indirect influence test using the moderated regression analysis technique. Especially for the indirect influence test is built based on the results and recommendations of previous studies using bibliography and systematic literature review methods. Results: organizational commitment and environmental factors each provide a significant positive influence in improving the sustainability of the hotel business. This influence is stronger when the company adopts information technology and is supported by high employee work productivity. These findings present a novelty in the hotel sector to maintain business sustainability, it is time for management to elaborate between information technology and increasing employee productivity.
Co-Authors Tri Nur Rohmah