The development of artificial intelligence (AI) in learning media presents challenges related to the uneven readiness of human resources and infrastructure, thus affecting the effectiveness of its implementation. This study aims to examine the effect of AI implementation in learning media development on learning outcomes of students of Faculty of Economics, University of Balikpapan. The method used is quantitative with survey design and Structural Equation Modeling (SEM) analysis using AMOS. The sample consists of 113 students selected by simple random sampling from the population of 376 active students. The results of the analysis showed that the readiness of lecturers and the quality of AI-based learning media had a significant effect on improving student learning outcomes. However, the success of AI implementation is also strongly influenced by infrastructure support and educator training. The findings provide important implications for learning media developers and policy makers to strengthen lecturers' capacity and improve technology infrastructure to support inclusive and sustainable digital transformation of education. In addition, ethical aspects and data privacy should be the main concerns in the development of AI-based learning media.
                        
                        
                        
                        
                            
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