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All Journal Journal of Literacy and Education Jurnal Lentera Bisnis dan Kewirausahaan
Wasilu, Irfan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Beyond Digital Literacy: A Qualitative Inquiry into AI Readiness and Dynamic Capabilities of Micro Enterprises in North Sulawesi Taroreh, Stefen Raymundo Agustinus; Mandalika, Wahyu; Wasilu, Irfan; Pratama, Risky; Wahyuningsih, Wahyuningsih
Journal of Literacy and Education Vol. 1 No. 2 (2025): Journal of Literacy and Education
Publisher : Yayasan Bina Lentera Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57207/c5nbvw54

Abstract

The rapid spread of Generative Artificial Intelligence (GenAI) enables resource constrained businesses to leapfrog traditional development stages. However, current literature predominantly focuses on digital literacy and adoption intentions, often overlooking the strategic utilization of AI in peripheral tourism economies. This study aims to explore how micro enterprises in Bunaken, North Sulawesi, leverage AI tools to build dynamic capabilities beyond basic technical skills. Employing a qualitative descriptive design, this study investigates the lived experiences of 12 tourism based micro entrepreneurs. Data were collected through in depth semi structured interviews and digital observations. The study utilizes the Dynamic Capabilities View (DCV), specifically sensing, seizing, and transforming as the theoretical lens to analyze how participants integrate tools like ChatGPT and Gemini into their daily operations. The results reveal that AI readiness in this context is best characterized as "Pragmatic Bricolage" rather than formal technical proficiency. Participants exhibit a distinct dichotomy in tool usage: ChatGPT is leveraged for creative content generation and cultural translation (seizing capabilities), while Gemini is utilized for real time market intelligence and information verification (sensing capabilities). The study identifies that GenAI acts as a cost effective mechanism for "frugal innovation," effectively bridging the language and resource gaps inherent in the region, though usage is tempered by the need for "human in the loop" verification to mitigate AI hallucinations. This research contributes to the digital entrepreneurship literature by providing empirical evidence from an underrepresented archipelago context. It theoretically extends the DCV framework by proposing that in micro enterprises, dynamic capabilities can be constructed through accessible AI tools, shifting the focus from "digital literacy" to "AI enabled strategic agility".
Pengaruh Pemahaman Akuntansi Pelaku Usaha, Kualitas Informasi Laporan Keuangan dan Kompetensi SDM Terhadap Kinerja UMKM di Sulawesi Utara Bobihu, Sri Wahyuni I; Makhfudi; Wahyuningsih; Wasilu, Irfan
Jurnal Lentera Bisnis dan Kewirausahaan Vol. 2 No. 2 (2025): Jurnal Lentera Bisnis dan Kewirausahaan
Publisher : Yayasan Bina Lentera Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57207/7zsm4a91

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh positif antara pemahaman akuntansi pelaku usaha, kualitas informasi laporan keuangan, dan kompetensi sumber daya manusia terhadap kinerja UMKM. Objek penelitian ini adalah UMKM di Sulawesi Utara. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria pelaku UMKM di Sulawesi Utara yang melakukan pencatatan keuangan. Teknik pengumpulan data adalah kuesioner, formulir google dan kuesioner. Model penelitian yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) pemahaman akuntansi pelaku usaha berpengaruh positif terhadap kinerja UMKM; (2) kualitas informasi laporan keuangan tidak berpengaruh terhadap kinerja UMKM; (3) kompetensi sumber daya manusia berpengaruh positif terhadap kinerja UMKM.
Peran Teknologi Informasi dan Implikasinya Dalam Akutansi Manajemen Makhfudi; Wahyuningsih; Wasilu, Irfan
Jurnal Lentera Bisnis dan Kewirausahaan Vol. 2 No. 2 (2025): Jurnal Lentera Bisnis dan Kewirausahaan
Publisher : Yayasan Bina Lentera Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57207/9zt72642

Abstract

Pada Perkembangan teknologi informasi membawa perubahan yang signifikan dalam dunia bisnis. Ada berbagai macam sistem informasi dengan menggunakan teknologi informasi yang muncul, antara lain Electronic Data Processing Systems, Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) dan Accounting Information System (AIS). Perkembangan teknologi informasi juga berpengaruh terhadap bidang akuntansi manajemen selaku bidang penghasil informasi dalam rangka perencanaan, pengendalian dan pengambilan keputusan manajemen. Pengaruh tersebut dapat bersifat menguntungkan maupun merugikan perusahaan.
Co-Authors Bobihu, Sri Wahyuni I Makhfudi Mandalika, Wahyu PRATAMA, RISKY Taroreh, Stefen Raymundo Agustinus Wahyuningsih Wahyuningsih Wahyuningsih