The Role of Generative Artificial Intelligence as a Financial Assistant in MSME Financial Decision-Making in Gorontalo Province

Hamka Hamka — 2026-07-28

The study aims to analyze the use of generative artificial intelligence as a financial assistant and its role in supporting the quality of financial decision-making among MSME actors in Gorontalo Province. This research employed a qualitative descriptive approach, with informants selected purposively from MSME actors who had utilized generative AI in their business activities. Data were collected through in-depth interviews, observation, and documentation, and were analyzed using data reduction, data display, and conclusion drawing. The findings indicate that generative AI assists MSME actors in preparing budgets, recording transactions, analyzing cash flow, calculating profits and losses, and generating alternative financial solutions. The use of this technology also improves administrative efficiency and helps business owners understand their financial conditions more systematically. However, its effectiveness depends on digital literacy, financial literacy, the ability to provide clear instructions, and the verification of AI-generated information. Therefore, generative AI should be positioned as a decision-support tool that complements human judgment rather than replacing it. This study implies that strengthening digital and financial literacy is essential to optimize the adoption of generative AI and improve the competitiveness of MSMEs in the digital era.

Principal Managerial Strategies for Enhancing Teachers’ Digital Readiness at SMP Negeri 1 Cimanggu

Ida Mahardika — 2026-07-31

This study aims to analyze the managerial strategies employed by the principal of SMP Negeri 1 Cimanggu to enhance teachers’ digital competence and readiness for technology-based learning. A qualitative case study approach was adopted, involving six key informants selected through purposive sampling, consisting of the principal, the vice principal for curriculum, and representatives of senior and younger teachers. Data were collected through semi-structured interviews, direct observations, and document analysis and were analyzed using the interactive model of Miles, Huberman, and Saldaña, comprising data condensation, data display, and conclusion drawing. The findings indicate that the principal’s managerial strategies were implemented through four main functions: planning digital infrastructure and budget allocation, organizing an information technology team and cross-generational peer coaching, conducting differentiated digital training based on teachers’ competency levels, and implementing periodic technology-based supervision. These strategies helped reduce technostress among senior teachers, improve teachers’ confidence and technical readiness, and encourage the use of interactive digital platforms in classroom learning. The study highlights that teachers’ digital readiness is influenced not only by individual technological competence but also by adaptive, supportive, and well-structured school leadership. The findings imply that school principals should integrate infrastructure development, differentiated training, peer assistance, and continuous supervision to support sustainable digital transformation in schools.

Review: Journal of Multidisciplinary in Social Sciences

The Role of Generative Artificial Intelligence as a Financial Assistant in MSME Financial Decision-Making in Gorontalo Province

Principal Managerial Strategies for Enhancing Teachers’ Digital Readiness at SMP Negeri 1 Cimanggu