Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025

Advancing Business Performance Through Artificial Intelligence: The Interplay of Digital Competence, Innovation, and Operational Efficiency

Authors
Agustian Agustian1, *, Indrianty Sudirman1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: agustian24a@student.unhas.ac.id
Corresponding Author
Agustian Agustian
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_7How to use a DOI?
Keywords
Artificial Intelligence; Digital Competence; Innovation; Operational Efficiency; Organizational Performance
Abstract

This study investigates the relationship between Digital Competence (DC), Innovation (I), Operational Efficiency (OE), and Organizational Performance (OP) within the context of Artificial Intelligence (AI) adoption. As AI continues to transform industries, understanding how digital competence, innovation, and operational efficiency interact to enhance organizational performance becomes crucial for businesses striving to gain a competitive edge. A quantitative approach was adopted, utilizing surveys distributed to managers in manufacturing companies in Makassar and Gowa, Indonesia. The findings reveal that digital competence has a strong positive impact on organizational performance (p = 0.001), indicating its central role in driving performance improvements. Innovation also positively influences organizational performance (p = 0.000), although to a lesser extent than digital competence. Operational efficiency further contributes significantly to organizational performance (p = 0.001), demonstrating that improved processes and resource management lead to better business outcomes. The study underscores the importance of integrating AI within an organization’s digital transformation strategy, highlighting the need for continuous development of digital skills, fostering innovation, and optimizing operational processes. These insights provide valuable guidance for organizations aiming to enhance their performance through AI adoption and digital transformation.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_7How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Agustian Agustian
AU  - Indrianty Sudirman
PY  - 2026
DA  - 2026/06/20
TI  - Advancing Business Performance Through Artificial Intelligence: The Interplay of Digital Competence, Innovation, and Operational Efficiency
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 81
EP  - 98
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_7
DO  - 10.2991/978-94-6239-709-5_7
ID  - Agustian2026
ER  -