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All Journal SEEIJ (Social Economics and Ecology International Journal) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Teknologi Informasi dan Komunikasi Journal of Management and Business Analytics
Ince Ahmad Zarqan
Universitas Bina Nusantara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peningkatan Literasi AI melalui Pengenalan AI Agent bagi Mahasiswa Universitas Batuta Adli Abdillah Nababan; Jefri Junifer Pangaribuan; Ince Ahmad Zarqan; Dimas Yudistira Nugraha; Ignatius Edward Riantono; Ganda Tua Sitompul; Scherly Hansopaheluwakan; Fernando Sihotang; Irwansyah; Sutarman
Jurnal Pengabdian Kepada Masyarakat Teknologi Informasi dan Komunikasi Vol 3 No 1 (2026): Januari
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence atau AI) memberikan peluang besar dalam meningkatkan efisiensi dan produktivitas kerja di berbagai bidang. Salah satu bentuk pemanfaatan AI yang semakin berkembang adalah AI Agent, yaitu sistem cerdas yang mampu menjalankan tugas secara otomatis dan adaptif. Namun, pemanfaatan teknologi ini masih memerlukan pembekalan dan penguatan literasi AI agar dapat digunakan secara efektif oleh pengguna non-teknis, termasuk mahasiswa. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan sesi pengenalan dan penguatan pemahaman mengenai pemanfaatan AI, khususnya AI Agent, kepada mahasiswa Universitas Batuta. Kegiatan PKM dilaksanakan dengan melibatkan 30 mahasiswa sebagai peserta melalui beberapa tahapan, yaitu tahap persiapan, penyampaian materi, demonstrasi dan praktik, serta evaluasi. Materi yang diberikan mencakup konsep dasar Artificial Intelligence, AI Workflow Automation, AI Agent, dan Agentic AI, disertai dengan contoh penerapan sederhana yang relevan dengan aktivitas akademik dan kehidupan sehari-hari. Pendekatan edukatif dan aplikatif digunakan untuk mendorong pemahaman konseptual serta kemampuan awal peserta dalam mengidentifikasi peluang pemanfaatan AI. Hasil kegiatan menunjukkan bahwa mahasiswa mampu memahami konsep dasar AI dan AI Agent, membedakan AI Agent dan Agentic AI, serta mengidentifikasi ide penerapan AI untuk mendukung produktivitas dan efisiensi kerja. Selain itu, kegiatan ini berhasil meningkatkan literasi AI mahasiswa dan menumbuhkan kesadaran bahwa AI dapat dimanfaatkan sebagai alat bantu yang produktif dan kontekstual. Dengan demikian, kegiatan PKM ini memberikan kontribusi positif dalam mendukung kesiapan mahasiswa menghadapi perkembangan teknologi AI di era digital.
Technology-Based Startup Ideas and MVP Development: A Digital Literacy Perspective among High School Students Ince Ahmad Zarqan; Dimas Yudistira Nugraha; Ganda Sitompul; Fernando Sihotang; Scherly Hansopaheluwakan; Adli Abdillah Nababan
Journal of Management and Business Analytics Vol. 2 No. 1 (2026): January
Publisher : CV. ADMITECH SOLUTIONS

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The rapid growth of digital technologies has created new opportunities for entrepreneurship among younger generations, including high school students. This study explores the emerging trends of technology-based startup ideas and evaluates the potential for Minimum Viable Product (MVP) development from the perspective of digital literacy. Using a descriptive–qualitative approach, data were collected from student business proposals, pitch decks, and prototype outputs generated during a startup competition for high school students. The analysis categorized startup ideas into various technological domains such as fintech, edtech, agritech, and health tech, while also assessing the quality and feasibility of MVPs based on lean startup principles. Findings reveal that students demonstrate strong creativity in problem identification and solution design, yet often face challenges in translating ideas into functional MVPs due to limited technical capacity. Moreover, higher levels of digital literacy—particularly in digital creativity, technological adaptability, and collaborative skills—were positively correlated with the quality of MVP outcomes. This study highlights the importance of integrating digital literacy into early entrepreneurship education, suggesting that fostering these competencies can enhance the capacity of young innovators to develop feasible and impactful technology-driven startups.
DIGITAL MARKETING STRATEGIES SUPPORTING COMMUNITY ACTION IN PLASTIC BAG REDUCTION: Case of Banjarmasin City Zarqan, Ince Ahmad; Nugraha, Dimas Yudistira; Sihotang, Fernando; Nababan, Adli Abdillah; Irwansyah, Irwansyah
SEEIJ (Social Economics and Ecology International Journal) Vol. 10 No. 1 (2026): March
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/seeij.v10i1.14496

Abstract

Plastic waste has been and still is a pressing environmental concern in Indonesia, especially with single-use plastic bags that continue to cause river and ocean pollution. The city of Banjarmasin in Indonesia was the first to enact a policy banning single-use plastic bags in contemporary retail outlets. The purpose of this research was to understand how marketing on the Internet could further aid this environmental community project and promote positive changes in behavior. The research used qualitative methods and the case study and netnography approaches. Data were gathered from the local social media campaigns which included in-depth interviews with 40 respondents from different categories namely consumers, minimarket managers, influencers and policymakers, 4 focus group discussions, and interactions. Thematic analysis showed that while digital campaigns raised public awareness and knowledge of the problem, the absence of strong, habitual behavioral change was a huge challenge. The use of religious and cultural framing was effective in strengthening the message, especially when constricted by local micro-influencers with relatable community ties. People were able to use digital nudges installed in e-commerce checkout systems and point of sale systems in minimarkets to engage in easy behaviors like buying reusable bags. However, cost perceptions, habitual reliance on single-use plastics, and the digital divide among older generations were still major barriers. All things considered, the results underscored the need for integration of digital marketing with enforcement of policy as well as public outreach for effective impact. This study found that the policy framework for the environment can be supplemented with digital marketing focused at awareness raising, intention mobilization, and actual behavior change, and its use in community service projects is crucial for enduring sustainability.
A Sectoral Analysis of PSAK 73’s Impact on Financial Reporting and Covenant Compliance: Implications for State-Owned Enterprises on Indonesia’s Strategic Projects Bagus Satrio Utomo; Herry Respati Kusuma; Novita Triyatun; Ince Ahmad Zarqan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.13457

Abstract

Implementation of PSAK 73 (Leases, now superseded by PSAK 116), Indonesia's adoption of IFRS 16, represents a structural shift in financial reporting, affecting ratio volatility and decision-making for public entities, particularly State-Owned Enterprises (BUMN) executing National Strategic Projects (PSN). By eliminating the operating lease classification, the standard mandates Right-of-Use (RoU) asset and lease liability recognition for virtually all contracts, effectively ending off-balance-sheet financing. Comparison from PT Garuda Indonesia Tbk, PT Telkom Indonesia Tbk, PT Jasa Marga Tbk, and construction SOEs (BUMN Karya) demonstrates sector-dependent effects. While aviation liabilities surged over 8,600% and telecommunications rose 548.5%, the construction and energy sectors faced unique challenges related to heavy equipment and infrastructure leases. The standard distorts key financial metrics, artificially inflating EBITDA and Operating Cash Flow (OCF), while depressing Return on Assets (ROA) and exacerbating Debt-to-Equity Ratios (DER). These distortions create significant risks of "technical default" on debt covenants and compromise the accuracy of capital budgeting models (NPV/IRR) used for strategic project evaluation. The analysis further examines secondary effects, including agency theory implications on managerial behavior, the rise of short-term lease engineering, and the divergence between credit rating methodologies and banking covenant compliance. PSAK 73 enhances transparency but necessitates a fundamental recalibration of financial analysis frameworks, funding strategies, and asset management practices.
The Dialectics of Rent-Seeking and Value Creation: An Economic Analysis of Constitutional Constraints in Indonesia’s Danantara Bagus Satrio Utomo; R Edi Sewandono; Novita Triyatun; Herry Respati Kusuma; Ince Ahmad Zarqan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.16623

Abstract

The establishment of Badan Pengelola Investasi Daya Anagata Nusantara (Danantara) represents a paradigmatic shift in Indonesia’s state capitalism, consolidating state-owned enterprise assets exceeding USD 57 billion within an unprecedented super-holding governance structure. This article employs constitutional political economy and economic analysis of law to interrogate the hypothesis that institutional designs permitting high executive discretion without adequate constitutional constraints generate exponential agency costs. Through comparative institutional analysis contrasting Danantara with Temasek Holding, Khazanah Nasional, and 1MDB as a counterfactual failure, this study applies Jensen and Meckling’s (1976) agency theory, Williamson’s (1985) transaction cost economics, and North and Weingast’s (1989) credible commitment framework to evaluate the efficiency implications of presidential appointment authority. The analysis demonstrates that Danantara currently occupies a suboptimal position on the institutional possibility frontier, positioned within a rent-seeking zone characterized by high political interference risk and moderate transparency. The article argues that legal legitimacy depends upon implementing credible commitment mechanisms, specifically constitutionalized investment mandates, arm’s length director selection procedures, and minority shareholder protections, that constrain ultra vires risks while preserving operational efficiency. These findings demonstrate that without adequate institutional engineering, asset consolidation amplifies agency costs multiplicatively through cascading principal-agent relationships, potentially resulting in welfare losses exceeding 8–12 percent of assets under management.
Co-Authors Adli Abdillah Nababan Adli Abdillah Nababan Bagus Satrio Utomo Bagus Satrio Utomo Dimas Yudistira Nugraha Dimas Yudistira Nugraha Fernando Sihotang Fernando Sihotang Ganda Sitompul Ganda Tua Sitompul Herry Respati Kusuma Ignatius Edward Riantono, Ignatius Edward Irwansyah Irwansyah Irwansyah Jefri Junifer Pangaribuan Nababan, Adli Abdillah Novita Triyatun Nugraha, Dimas Yudistira R Edi Sewandono Scherly Hansopaheluwakan Sihotang, Fernando Sutarman Sutarman