Abstract:Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,…
tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.
Abstract:Household food security remains a critical challenge for many millennial families, particularly in urban areas where rising food prices, unstable household income, and changing consumption patterns increase financial vulnerability.…
nerability. While previous studies have primarily emphasized economic factors, limited attention has been given to the combined roles of financial literacy and self-control in strengthening household food security. This study aims to examine the effects of financial literacy and self-control on household food security among millennial families in Mattoangin Village, Makassar City. A quantitative research design was employed using a survey of 180 millennial households selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy has a positive and significant effect on household food security by improving financial planning and resource allocation. Self-control also exerts a significant positive influence by promoting disciplined spending behavior and reducing impulsive consumption. Furthermore, financial literacy and self-control jointly explain a substantial proportion of household food security. These findings highlight that both financial knowledge and behavioral discipline are essential for enhancing household resilience. The study recommends strengthening community-based financial education and behavioral intervention programs to promote sustainable household food security among urban millennial families.
Abstract:This study aims to describe the following variables: (1) digital technology adoption, (2) business resilience, (3) women’s empowerment, and (4) financial literacy, and to analyze the effect of digital technology adoption…
on on business resilience mediated by women’s empowerment and moderated by financial literacy. The research employed a quantitative explanatory design with structural model analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire (Google Form). The population consisted of 1,556 women entrepreneurs who own Micro and Small Industry (MSI) units in the food subsector, with 359 respondents selected using proportionate allocation sampling and located in Tasikmalaya, Sukabumi, Bogor, and Bandung. The findings indicate that the level of digital technology adoption among women entrepreneurs is in the very high category, while business resilience, women’s empowerment, and financial literacy are in the high category with potential for further improvement. Digital technology adoption has a positive effect on business resilience and women’s empowerment, implying that higher levels of technology adoption are associated with stronger business resilience and greater women’s empowerment. Women’s empowerment also positively affects business resilience and mediates the relationship between digital technology adoption and business resilience. In addition, higher financial literacy strengthens the effect of digital technology adoption on business resilience, thus functioning as an enhancing moderator in this relationship. The results imply that strengthening business resilience among women entrepreneurs can be achieved by enhancing digital technology–based resources and strategies, integrated with women’s empowerment as a mediating mechanism and financial literacy as a moderating capability for the strategic use of digital technology. Practically, the findings underscore the importance of advanced training programs and an integrated digital ecosystem to reinforce digital technology adoption, women’s empowerment, and financial literacy, while simultaneously building a collaborative ecosystem and continuous interventions focused on sustainable business resilience.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This study addresses the limitations of traditional Customer Relationship Management (CRM) systems by analyzing the adoption and impact of Artificial Intelligence (AI) integration (AI-Powered CRM). Informed by the Technology…
logy Acceptance Model (TAM) for employee perception and the Resource-Based View (RBV) for strategic capability, the primary objective is to evaluate how AI-driven automation enhances customer service processes and, subsequently, impacts marketing efficiency. The research employs an exploratory qualitative case study design, utilizing in-depth interviews, document analysis, and system observation on a single organization to gather rich, contextual data. The results demonstrate that AI integration significantly accelerated service, with chatbots handling 65–70% of routine queries and drastically reducing response times. Operationally, these improvements fostered high employee acceptance (TAM). Strategically, the AI-Powered CRM generated refined predictive analytics, resulting in a 12–18% improvement in campaign conversion rates and efficient resource allocation, confirming that AI creates a valuable and difficult-to-imitate strategic capability (RBV). The study concludes that AI-Powered CRM is a critical enabler for both operational efficiency and long-term strategic competitiveness in digital markets.
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:The digital technology revolution has catalyzed a fundamental paradigmatic transformation in the global education ecosystem, creating a new era where technology integration has become a strategic imperative in effective…
and sustainable learning management. One of the most disruptive technological innovations that has become the primary focus in educational transformation is Artificial Intelligence (AI), which has demonstrated extraordinary potential in revolutionizing various aspects of learning management through sophisticated adaptive capabilities, deep learning personalization, and comprehensive administrative automation. This research aims to comprehensively and systematically examine the multidimensional role of AI in enhancing the quality of learning management in the digital era, with in-depth analytical focus on three fundamental pillars: strategic learning planning, pedagogical process implementation, and learning outcome evaluation. The research methodology employs a rigorous Systematic Literature Review (SLR) approach, analyzing over 150 high-quality scientific articles from leading national and international journals published between 2014-2024, utilizing a thematic synthesis framework to identify emergent patterns and significant trends in AI implementation in education. Research findings reveal that AI implementation in learning management produces multifaceted transformative impacts, including significant improvements in pedagogical decision-making quality through predictive analytics and data-driven insights, strengthening the strategic role of teachers as adaptive and responsive learning facilitators, and expanding democratic learning accessibility through adaptive learning systems and intelligent tutoring systems technologies. AI has also proven effective in optimizing educational resource allocation, enhancing student engagement through intelligent gamification, and facilitating inclusive and equitable learning.
However, this research also identifies complex challenges that must be addressed in AI implementation, including significant technological infrastructure gaps particularly in remote areas, limitations in educators' digital literacy affecting technology adoption, and ethics and data privacy issues requiring comprehensive regulatory frameworks. The implications of this research emphasize the need for a holistic and structured approach in integrating AI into educational systems, considering technological, pedagogical, and socio-cultural aspects in a balanced manner to achieve sustainable and positively impactful educational transformation.
Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level