PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol. 17 No. 3 (2025): Special Issue

Pengembangan Kompetensi Digital Tenaga Pendidik di Era Artificial Intelligence: Tantangan dan Strategi pada Sekolah di Bawah Yayasan Al Kautsar

Rina Eka Widjayanti (Universitas Siber Muhammadiyah)
Adityas Wahyungsih (Universitas Siber Muhammadiyah)
Meika Kurnia Puji Rahayu Dyah Anggraeni (Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
12 Dec 2025

Abstract

This study aims to analyze the challenges and formulate strategies for developing the digital competencies of educators in adopting Artificial Intelligence (AI) at Yayasan Al Kautsar. The research employed a qualitative approach using a descriptive case study method. Data were collected through in-depth interviews, participatory observation, and document analysis involving 22 educators from early childhood education to junior high school levels. The findings indicate that intensive mentoring contributed to improving educators’ understanding and skills in using AI as a tool for administrative tasks and the development of instructional media. The main challenges identified include initial anxiety toward AI, limited digital literacy, unstable internet connectivity, disparities in device specifications, and the absence of standardized internal training. This study recommends a human resource development model based on peer learning, continuous training, and the strengthening of schools’ digital infrastructure. The findings emphasize that the successful integration of AI in education is determined not only by the individual readiness of educators but also by organizational support and the broader technological ecosystem.

Copyrights © 2025






Journal Info

Abbrev

permana

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...