136 research outputs found
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Generative AI and the Future of Cash Flow Forecasting: Bridging Accuracy and Governance in Public Companies
Full text linkAccurate cash flow forecasting is critical for corporate decision-making, influencing investment strategies, dividend policies, and debt covenant compliance. Traditional statistical models such as ARIMA and accrual-based regressions struggle to capture nonlinear financial dynamics. At the same time, machine learning approaches, including LSTM and GRU, offer improved accuracy but face limitations in interpretability and governance. Against this backdrop, generative artificial intelligence (GenAI) has emerged as a transformative technology, capable of integrating structured and unstructured financial data, generating synthetic time series, and outperforming analysts in earnings prediction. This study conducts a systematic literature review of 55 peer-reviewed studies published between 2018 and 2025, employing PRISMA guidelines and bibliometric analysis. The findings reveal three significant insights: first, empirical research on GenAI in cash flow forecasting remains scarce compared to earnings and liquidity studies; second, evidence suggests significant potential for GenAI to enhance forecast accuracy and scenario-based analysis; and third, regulatory frameworks such as the EU AI Act and ESMA guidance emphasize the need for transparency, accountability, and auditability in AI-driven financial forecasting. The contribution of this study lies in synthesizing the current state of research, identifying a critical gap in the application of GenAI to cash flow forecasting in public companies, and proposing a research agenda that integrates methodological innovation with governance imperatives
Learning Guidance on Logarithms to Improve Students' Mathematical Competence at Mas DDI Baru Baru Tanga
Full text linkThis community service activity aims to improve students' mathematical competency through learning assistance on logarithms at MAS DDI Baru Baru Tanga. Based on initial observations, students experienced difficulties in understanding the basic concepts of logarithms, especially in relating exponential forms to logarithmic forms and their application in everyday life. To address this, the implementation team provided assistance using the Contextual Teaching and Learning (CTL) approach and the Problem Based Learning (PBL) method. The activity involved 25 grade XI IPA students and was carried out over two weeks. The learning process was carried out interactively through discussions, contextual problem solving, and the use of simple digital learning media. Evaluation results showed a significant improvement in student learning outcomes, with the average score increasing from 55.4 to 81.2 after the assistance activity. In addition, student motivation and participation in learning also increased as seen from their activeness throughout the process. This activity succeeded in fostering better conceptual understanding and a positive attitude towards mathematics. This kind of assistance is expected to be implemented sustainably and expanded to other mathematics materials to improve the quality of learning in school
Leveraging Marketing Intelligence to Enhance University Performance
Full text linkThis study aims to examine the impact of marketing intelligence on university performance, with a focus on the mediating roles of knowledge utilization effectiveness and strategic decision quality. Employing a quantitative research design, data were collected from academic and administrative staff at the Akademi Penerbang Indonesia Banyuwangi and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that marketing intelligence has a significant influence on both knowledge utilization and strategic decision quality, which in turn positively affect university performance. While direct effects from market sensing capability and marketing analytics capability on performance were not significant, their indirect effects through marketing intelligence were substantial. Competitor intelligence was found to be a strong predictor of marketing intelligence. These results underscore the pivotal role of marketing intelligence as a strategic capability, enabling universities to transform external insights into informed decisions and enhanced institutional outcomes. The study contributes to the higher education management literature by offering a comprehensive model that links marketing functions to academic performance through strategic mechanisms
Product Development using Rattan as an Alternative Material in Padang West Sumatera
Full text linkThis investigation involved micro, small and medium enterprises (MSMES) engaged in home furniture manufacturing services. The conventional method used by these craftsmen usually uses tools that are easily available around us, using a woven or plaited system. Commonly used materials include Manau, bamboo, ropes and nails. This work is also said to pose a risk, because rattan, if it has been scraped or thinned to make it flexible, can endanger the craftsman. However, there are complaints from craftsmen who say that nowadays not many people want to use furniture made from handicrafts or from natural materials. People who have used a lot of home furniture made from various materials such as plastic, glass and others. In making this craft, a heating system is also used to heat the Manau with fire so that it can be easily bent to form parts of the craft framework
The Relationship Between Work-Life Balance and Job Satisfaction Among Generation Z in the Start-Up Sector
Full text linkThis study examines the relationships between work-life balance, organizational support, job satisfaction, and retention intention, with employee engagement as a mediating variable, focusing on professional players in the ARTEX E-SPORT team in Padang. Utilizing a quantitative research design with a saturated sampling technique involving 35 respondents, data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results reveal that work-life balance has a strong positive effect on job satisfaction and retention intention, while organizational support significantly influences both outcomes and enhances employee engagement. Furthermore, employee engagement mediates the relationships between work-life balance, organizational support, and the dependent variables, highlighting its critical role in linking supportive workplace practices to employee outcomes. These findings emphasize the importance of fostering a balanced and supportive work environment to enhance engagement, satisfaction, and retention, particularly for Generation Z employees in high-demand sectors like esports. This study contributes to existing literature by exploring these dynamics in the esports industry and provides actionable insights for organizations to implement effective workforce management strategies. Future research is encouraged to include additional mediating or moderating variables and explore these relationships across diverse organizational contexts
The Impact of Financial Consolidation on Corporate Performance: A Case Study of PT Astra International Tbk (ASII) for 2022-2024
Full text linkConsolidation is the process of merging two or more companies into a single entity to strengthen the business, reduce competition, increase market share, and drive company growth. Therefore, this study analyzes the impact of consolidation on company performance through key indicators, namely liquidity, equity-earnings-based metrics, and company profitability, using financial ratio analysis such as the Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM). This study adopts a quantitative approach, utilizing secondary data from financial statements of PT Astra International Tbk for the period 2022-2024. The secondary data sources include journals and articles from websites. The results of this study indicate that the consolidation of PT Astra International Tbk from 2022 to 2024 has both positive and negative effects on the company's financial performance. Consolidation can initially boost revenue and profits, but its performance tends to fluctuate due to financial adjustments and additional operational costs
Analysis of TikTok Live Streaming Programs as a Promotional Medium for Thrift Fashion Businesses
Full text linkThis research analyzes TikTok live streaming as a promotional medium for thrifting fashion businesses. The background addresses how interactive live streaming features enhance pre-owned apparel sales while presenting competitive and technical challenges alongside spontaneous consumer behavior. The study aims to examine TikTok live streaming utilization in thrifting business promotion, focusing on feature deployment, encountered challenges, and applied marketing strategies. The methodology employs qualitative descriptive case study design through semi-structured interviews with Windyy_Shop proprietors. Purposive sampling selected business operators and hosts demonstrating expertise in live streaming operations. Data collection instruments included in-depth interviews and operational observation. Thematic analysis employing Braun and Clarke's framework provided qualitative interpretation. Results demonstrate that live streaming reduces information asymmetries, facilitates real-time consumer engagement, and significantly accelerates purchasing decisions. Eight operational mechanisms emerged, including interactive product visualization, competency-based host selection, and algorithmic platform optimization. Findings reveal substantial sales conversion rate increases, elevated customer loyalty, and expanded brand awareness despite technical infrastructure constraints and competitive saturation. The research concludes that live streaming functions as a multidimensional promotional mechanism generating meaningful business performance enhancement through comprehensive psychological consumer engagement across emotional, social, and interactive dimensions
Pendampingan Penyusunan Business Plan Melalui Asesmen Kompetensi Pada Siswa SMK 1 Tarusan, Pesisir Selatan, Sumatera Barat
Full text linkPengabdian ini menginvestigasi penerapan inovasi teknologi, khususnya Metode Transportasi seperti Net Present Value (NWC), Least Cost, dan Variable Additive Model (VAM), dalam meningkatkan keterlibatan siswa kelas XII A di SMK 1 Tarusan, Pesisir Selatan, Sumatera Barat. Melalui penyampaian materi, pelatihan praktis, dan sesi diskusi, pengabdian ini bertujuan untuk mendalamkan pemahaman siswa tentang konsep Metode Transportasi dan mengidentifikasi dampaknya terhadap keterlibatan siswa dalam pembelajaran. Hasil studi menunjukkan bahwa penerapan inovasi tersebut secara signifikan meningkatkan pencapaian akademis siswa dan memperkuat keterampilan analitis mereka. Rekomendasi untuk peningkatan infrastruktur dan pelatihan guru juga diajukan sebagai upaya mendukung pengoptimalan Metode Transportasi dalam konteks pendidikan. Studi ini berpotensi memberikan kontribusi positif dalam mengembangkan strategi pembelajaran yang inovatif dan berkelanjutan di lingkungan sekolah
Pelatihan Soft Skill Pengembangan Kewirausahaan Terpadu dalam Rangka Menjadi Eksportir yang Handal
Full text linkThe enhancement of entrepreneurial capacity in Indonesia, particularly for business owners seeking to enter the export market, requires the development of soft skills integrated with technical knowledge and export regulations. Soft skills, such as cross-cultural communication, negotiation skills, risk management, and adaptability, play a crucial role in supporting the success of entrepreneurs in international markets. This study aims to develop and implement a soft skill training program integrated with entrepreneurship, to prepare business owners, particularly SMEs, to become competent exporters ready to compete in the global market. The methods used in this training include project-based learning, case simulations, and role-playing, which aim to provide practical experience in facing the challenges of international business. The target participants of this program are SME entrepreneurs or start-up business owners with potential to become exporters. The program involves instructors with backgrounds in entrepreneurship and export, as well as facilitators skilled in international communication. The expected outcomes of this training are to enhance participants' soft skills, strengthen their understanding of export-related technical aspects, and increase their chances of success in entering the export market. Thus, this training makes a significant contribution to the development of soft skill-based entrepreneurship that can support the success of Indonesian entrepreneurs in the global market
Redefining Loyalty Programs: Gamification in Marketing
Full text linkThis qualitative study explores the impact of gamification on customer loyalty within the Tokopedia platform, a leading e-commerce marketplace in Indonesia. Through in-depth interviews and observations of 20-30 participants, the research investigates their perceptions of the loyalty program, experiences with gamified elements, and the overall effects on their loyalty to the brand. Findings indicate that participants generally appreciate the gamification features, which enhance engagement and foster emotional connections. However, concerns regarding the complexity of the rewards system and the sustainability of interest over time emerged. The study underscores the importance of simplifying loyalty program structures and integrating culturally relevant gamification elements to resonate with Indonesian consumers. It also highlights the need for continuous innovation in gamified features to maintain customer engagement in a competitive digital environment. The research contributes valuable insights for Tokopedia and similar platforms, suggesting strategies to optimize gamification in loyalty programs to enhance customer retention and satisfaction. Future research should explore gamification across multiple platforms and demographics to further understand its impact and efficacy in the e-commerce landscape
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