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Arif Mudi Priyatno
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Department of Digital Business, Universitas Pahlawan Tuanku Tambusai Jl. Tuanku Tambusai No.23, Bangkinang, Kec. Bangkinang, Kabupaten Kampar, Riau 28412
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Journal of Artificial Intelligence and Digital Business
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 29639298     EISSN : 2963914X     DOI : https://doi.org/10.31004/riggs.v1i1
Core Subject : Economy, Science, Engineering,
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering
Journal of Artificial Intelligence and Digital Business (RIGGS) is published by the Department of Digital Business, Universitas Pahlawan Tuanku Tambusai in helping academics, researchers, and practitioners to disseminate their research results. RIGGS is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of business and engineering. All publications in the RIGGS Journal are open access which allows articles to be available online for free without any subscription. RIGGS is a national journal with e-ISSN: 2963-914X, and is free of charge in the submission process and review process. Journal of Artificial Intelligence and Digital Business (RIGGS) publishes articles periodically twice a year, in January and July.
Arjuna Subject : Umum - Umum
Articles 1,705 Documents
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Search results for , issue "Vol. 4 No. 4 (2026): November - January" : 1,705 Documents clear
Influence of Financial Ratios and Good Corporate Governance on Financial Performance Manap, Abdul; Br Ginting, Riah Ukur; Sasmiyati, Rini Yulia; Pane, Saut; Pujadi, Arko
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3116

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, and good corporate governance on the financial performance of Food and Beverage sector companies listed on the Indonesia Stock Exchange during the 2020–2024 observation period. The research applies a purposive sampling technique to select companies that meet predetermined criteria that are relevant to the research objectives, resulting in a total sample of 14 companies with 70 annual report observations for five consecutive years. The data analysis method used in this study is multiple linear regression, supported by descriptive statistical analysis, classical assumption testing, and hypothesis testing to ensure the reliability and validity of the findings. The results of the study show that profitability has a positive and significant effect on financial performance, meaning that companies with higher profitability ratios tend to achieve better financial outcomes. However, liquidity and institutional ownership as part of good corporate governance do not have a significant effect on financial performance, indicating that they may not directly influence a firm’s ability to generate returns in this industry context. These findings emphasize that profitability is one of the most dominant internal factors in determining financial success, while liquidity and institutional ownership have a limited role. Overall, the study contributes to strengthening empirical evidence regarding the role of financial management and governance practices in shaping company performance in the Indonesian Food and Beverage industry.
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Return On Asset pada Perusahaan Sub Sektor Semen yang Terdaftar dalam Bursa Efek Indonesia Periode Tahun 2013-2023 Rahmawati, Gina; Priyanto, Aria Aji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3149

Abstract

The purpose of this study is to determine the level of cash turnover, receivables turnover and inventory turnover have an influence on return on assets in a company. The object of this study is a cement sub-sector company listed on the Indonesia Stock Exchange for the period 2013-2023. The type of data in this study is quantitative with an associative method. The data source in this study is secondary data with a sample size of 44, namely 4 cement sub-sector companies listed on the Indonesia Stock Exchange and financial report data for the period 2013-2023 related to the variables in the study. The findings reveal that cash turnover and inventory turnover do not have a significant effect on ROA, whereas receivables turnover shows a significant positive influence. Simultaneously, the three variables exert a positive and significant effect on ROA, as reflected in the regression equation Y = -0.842982+0.145359 * X1+0.177113 * X2+1.063431* X3, with a coefficient of determination of 51.17%. This implies that 48.83% of the variation in ROA is explained by other factors not included in the model. Overall, the results highlight the importance of efficient receivables management in enhancing company profitability within the cement industry.
Social Media Analysis untuk Identifikasi Kualitas Layanan Pada Aplikasi Tokopedia Aris, Valentino; Alam, Syamsu; Syahrul, Syahrul; Hermanto, Andi; Asizah, Andi Balqis Mutiara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3186

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kualitas layanan (e-service quality) yang dirasakan oleh pengguna Aplikasi Tokopedia. Kualitas layanan tersebut diidentifikasi melalui analisis media sosial dengan pendekatan Aspect-Based Sentiment Analysis (ABSA) dan topic modeling. Latar belakang penelitian ini didorong oleh meningkatnya ketergantungan masyarakat Indonesia terhadap ekosistem digital, termasuk perubahan signifikan setelah kemitraan strategis antara Tokopedia dan TikTok yang memperluas aktivitas layanan ke ranah live-commerce. Perubahan tersebut menuntut evaluasi ulang indikator kualitas layanan berbasis data yang lebih mutakhir. Data pada penelitian diperoleh dari Google Play Store dengan menggunakan teknik webscaraping dan diperoleh data sebanyak 9.000 ulasan pengguna. Analisis sentimen dan pemodelan topik akan dilakukan dengan menggunakan bahasa pemrograman Python melalui platform Google Colaboratory. Tahapan analisis mencakup pembersihan data, praproses linguistik, pemodelan topik, serta analisis sentimen berbasis aspek untuk memetakan persepsi pelanggan terhadap berbagai dimensi layanan. Hasil penelitian menunjukkan bahwa 58,26% ulasan bersentimen positif dan 41,74% negatif. Lima aspek dominan yang teridentifikasi meliputi kinerja aplikasi, pengiriman, layanan pelanggan, pembayaran, dan keamanan. Isu yang paling sering muncul berkaitan dengan kecepatan pengiriman dan stabilitas aplikasi. Temuan ini menegaskan bahwa social media analysis efektif digunakan sebagai alat pemantauan kualitas layanan secara real-time, serta berpotensi menjadi dasar pengambilan keputusan strategis bagi peningkatan kepuasan, kepercayaan, dan loyalitas pelanggan pada platform Tokopedia di tengah persaingan e-commerce yang semakin ketat
Analisis Perbadingan Kualitas Layanan Digital pada Bank Kovensional dan Bank Digital di Indonesia Ruslan, Andi; Aris, Valentino; Taufik, Muhammad; Islamiah, Farida; Asizah, Andi Balqis Mutiara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3188

Abstract

Penelitian ini membandingkan kualitas layanan digital bank konvensional dan bank digital di Indonesia menggunakan social media analysis terhadap 36.000 ulasan Google Play dari Bank Jago, SeaBank, Wonder by BNI, dan MyBCA. Data diproses melalui pembersihan, tokenisasi, dan stemming; pelabelan sentimen berbasis leksikon, lalu diklasifikasikan dengan tiga algoritma (SVM, Naïve Bayes, dan Random Forest) serta dievaluasi menggunakan confusion matrix. Hasilnya, bank digital memperoleh sentimen positif lebih tinggi sebesar 10.618 dibanding bank konvensional sebesar 7.079, sementara keluhan utama di kedua kategori berkisar pada login/registrasi, pembaruan aplikasi, dan kerumitan proses transaksi. SVM menunjukkan kinerja terbaik dengan akurasi ~88% (bank konvensional) dan ~89% (bank digital), diikuti Random Forest dan Naïve Bayes. Temuan ini menegaskan bahwa kualitas layanan digital bank digital relatif lebih unggul, khususnya pada kemudahan penggunaan aplikasi dan ketersediaan fitur transaksi. Namun, terdapat ruang perbaikan yang sama-sama mendesak pada pengalaman awal dan stabilitas fitur inti. Implikasi praktisnya, perbankan perlu memprioritaskan penyederhanaan halaman login dan alur registrasi, serta melakukan pembaruan berkala yang diselaraskan dengan kebutuhan dan umpan balik pengguna untuk meningkatkan kepuasan dan keandalan layanan.
Analisis Implementasi Laporan Keuangan BUMDes Sesuai SAK ETAP Pada BUMDes Mitra Sejahtera, Ngawi Syahada, Widya Cholifatus; Aristantia, Selvia Eka
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3218

Abstract

Laporan keuangan memiliki peranan yang sangat penting dalam menggambarkan kondisi keuangan serta kinerja suatu entitas, termasuk Badan Usaha Milik Desa (BUMDes) yang berfungsi sebagai penggerak utama perekonomian di tingkat desa. Sebagai lembaga yang mengelola dana publik dan aset desa, BUMDes diharapkan mampu menyusun laporan keuangan yang reliabel, transparan, dan sesuai dengan standar akuntansi yang berlaku. Penelitian ini bertujuan untuk menganalisis implementasi laporan keuangan pada BUMDes Mitra Sejahtera dengan mengacu pada kesesuaian terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi terhadap pengurus BUMDes. Hasil penelitian menunjukkan bahwa BUMDes Mitra Sejahtera telah menyajikan empat komponen utama laporan keuangan, yaitu laporan posisi keuangan, laporan laba rugi, laporan perubahan modal, dan laporan arus kas. Namun, komponen penting berupa Catatan atas Laporan Keuangan (CaLK) belum disusun, serta masih terdapat ketidaksesuaian dalam pengakuan aset tetap, perhitungan beban penyusutan, dan klasifikasi arus kas. Faktor utama yang menyebabkan belum optimalnya penerapan SAK ETAP adalah keterbatasan sumber daya manusia dan rendahnya pemahaman pengurus terhadap prinsip-prinsip akuntansi. Temuan ini menunjukkan perlunya peningkatan kapasitas dan pelatihan bagi pengurus agar pelaporan keuangan dapat disajikan secara lebih akurat dan sesuai standar. Meskipun demikian, BUMDes Mitra Sejahtera telah menunjukkan komitmen kuat untuk meningkatkan akuntabilitas serta transparansi melalui penerapan standar akuntansi yang lebih baik di masa mendatang.
Penerapan Data Mining Menggunakan Algoritma Decision Tree Untuk Menganalisis Penggunaan Media Sosial Dengan Konsentrasi Belajar Mahasiswa Istiqomah, Kharisma; Sofica, Verra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3228

Abstract

 Penelitian ini bertujuan untuk menganalisis antara penggunaan media sosial dengan konsentrasi belajar. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik data mining berbasis algoritma Decision Tree. melibatkan 200 mahasiswa aktif berusia 18–25 tahun yang dipilih secara acak, mengenai frekuensi, durasi, platform media sosial, waktu belajar, IPK, dan konsentrasi belajar. Data kemudian diolah menggunakan perangkat lunak RapidMiner melalui tahapan preprocessing, pemodelan Decision Tree, serta evaluasi model menggunakan cross-validation. Hasil penelitian menunjukkan bahwa frekuensi dan durasi penggunaan media sosial merupakan faktor dominan yang memengaruhi konsentrasi belajar mahasiswa. Mahasiswa dengan frekuensi akses tinggi (>5 kali/hari) dan durasi penggunaan lama (>3 jam/hari) cenderung memiliki konsentrasi belajar rendah. Model Decision Tree yang dibangun menghasilkan akurasi sebesar 63%, dengan pola prediksi yang menunjukkan keterkaitan signifikan antara kebiasaan penggunaan media sosial dan tingkat konsentrasi belajar. Kesimpulannya, algoritma Decision Tree dapat menjadi metode yang efektif untuk mengidentifikasi pola-pola digital yang berpengaruh terhadap konsentrasi mahasiswa, serta memberikan rekomendasi strategis bagi institusi pendidikan dalam mengelola kebiasaan digital mahasiswa. Kesimpulan berikut dapat diambil berdasarkan temuan penelitian tentang penggunaan penambangan data dan algoritma Pohon Keputusan untuk menganalisis antara penggunaan media sosial dan kemampuan siswa untuk fokus selama kelas, bahwa Analisis Penggunaan Media Sosial dengan Konsentrasi Belajar. Temuan analisis Pohon Keputusan menunjukkan bahwa variabel utama yang memengaruhi kemampuan siswa untuk fokus saat belajar adalah frekuensi dan durasi penggunaan media sosial mereka.
Trends in the Use of AI in the Digital Entrepreneur Ecosystem: A Bibliometric Review 2015–2025 Judijanto, Loso
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3254

Abstract

This​‍​‌‍​‍‌ work presents a bibliometric analysis of articles on artificial intelligence (AI) in the digital entrepreneurial ecosystem from 2015 to 2025 based on 1,042 publications indexed in Scopus. The study uses VOSviewer and Bibliometrix R to trace publication trends, co-authorship networks, thematic clusters, and the evolution of keywords. The findings show that a substantial amount of research has been devoted to issues of innovation, decision-making, and digital entrepreneurship, alongside the emergence of such topics as the metaverse, blockchain, and AI-powered education. India, the United States, and the United Kingdom are leading the way in the research area and are thus creating extensive global cooperation. The paper, on the one hand, conceptualizes AI as a technological and a strategic tool for the entrepreneurial ecosystems, and, on the other hand, highlights its practical implications for policy, education, and innovation ​‍​‌‍​‍‌management
Business Model Analysis to Strengthen the Competitiveness in Construction Services SME Handoko, Irfan; Effendi, Rusfian; Kurniawan, Cristophorus; Deny, Muhammad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3267

Abstract

This study attempts to map the business models of construction service SMEs to recommend new business model formulations that are relevant to the company's needs and challenges. This research maps the existing business models of companies, then analyzes their environmental conditions so that relevant strategies can be recommended and are expected to contribute to business development. This research was conducted using descriptive analysis, mapping the company's business model using the Business Model Canvas (BMC) approach and a SWOT analysis. A cross-analysis used to formulate a new business model. The study results show that companies need to offer value propositions that are difficult for competitors to replicate, rather than relying solely on low prices. Furthermore, companies are also required to leverage online promotions to reach a wider customer segment. Internal training and certification can be implemented to enhance service delivery and implement continuous improvement across the company. The company's customer base is still relatively young, so additional promotional efforts are needed to expand its market segment, including through social media. The new business model suggests the company should further improve the quality of its work through internal training, certification, and collaboration with relevant parties. This research offers new insights into the business models of construction service companies to develop and strengthen their presence in the industry. It is hoped that the formulation of this business model will provide stakeholders with diverse perspectives for policymaking and contribute to a more comprehensive literature.
K-Means Clustering Analysis For Identifying Product Purchase Patterns Based On Country On E-Commerce Platforms Pramudya, Ryan Arya; Adiguna, Vinsent Brilian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3296

Abstract

E-commerce sites get a lot of transaction data from people in different countries who like different kinds of products. It is very important to know how people buy things based on their country and the type of product they buy in order to come up with better and more efficient marketing plans. This study seeks to discern product purchasing patterns by country through the application of the K-Means clustering algorithm on international e-commerce transaction data. This study utilized a dataset comprising 6,000 e-commerce transaction records, characterized by two primary variables: country and product category. Several methods were used in the preprocessing stage. For example, missing values were replaced to deal with missing data, nominal data was changed to numerical data to change categorical data into numerical data, and Z-transformation was used to normalize the data so that it was all on the same scale. We used the K-Means algorithm to group data into clusters with different k values, such as k=2, 5, 10, 15, 20, and 25. We then used the average within centroid distance metric and the elbow method to find the best number of clusters. The elbow method analysis showed that the best number of clusters was k=10, which showed a big drop in the average within centroid distance value. The ten clusters with algorithms K-Means that were made show very specific market segmentation, with each cluster having its own set of countries and product categories that are most popular.
Eksplorasi Faktor Pendorong Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual: Perspektif Pemerintah Daerah Kepulauan Tanimbar Sukriyadi, Sukriyadi; Halik, Abdul; Mujanah, Siti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3302

Abstract

Pelaporan keuangan berbasis akrual merupakan pilar utama reformasi akuntansi sektor publik yang bertujuan memperkuat transparansi, akuntabilitas, dan kualitas pengambilan keputusan fiskal. Namun, di wilayah kepulauan seperti Kepulauan Tanimbar, penerapan pelaporan akrual masih menghadapi tantangan struktural dan kelembagaan yang kompleks. Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor pendorong keterandalan dan ketepatwaktuan pelaporan keuangan berbasis akrual dari perspektif pemerintah daerah kepulauan. Pendekatan mixed method digunakan dengan kombinasi survei kuantitatif terhadap aparatur pengelola keuangan daerah dan wawancara mendalam dengan auditor internal serta pejabat akuntansi daerah. Variabel utama yang dianalisis mencakup kompetensi aparatur, efektivitas sistem pengendalian internal, pemanfaatan teknologi informasi, komitmen organisasi, dan dukungan kelembagaan. Hasil penelitian menunjukkan bahwa kompetensi aparatur dan pemanfaatan teknologi informasi merupakan faktor kunci dalam meningkatkan keterandalan laporan keuangan, sedangkan komitmen organisasi dan dukungan kelembagaan berperan dominan dalam memastikan ketepatwaktuan penyampaian laporan keuangan. Selain itu, kondisi geografis kepulauan menuntut strategi adaptif dalam tata kelola keuangan publik, terutama melalui optimalisasi sistem digital dan penguatan kapasitas SDM. Temuan ini menegaskan pentingnya penguatan governance readiness dan sinergi kelembagaan sebagai prasyarat keberhasilan implementasi akuntansi akrual di lingkungan pemerintah daerah. Dalam kesimpulannya, penelitian ini menunjukkan bahwa untuk mencapai pelaporan keuangan berbasis akrual yang efektif di wilayah kepulauan, diperlukan sinergi antara kompetensi aparatur, dukungan kelembagaan, dan pemanfaatan teknologi informasi. Hanya dengan pendekatan yang holistik dan adaptif, transparansi dan akuntabilitas dalam pengelolaan keuangan publik dapat terwujud secara optimal

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