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MEMBANGUN GENERASI YANG CERDAS DAN MANDIRI DALAM MENGELOLA UANG Ni Made Mila Rosa Desmayani; Luh Gede Bevi Libraeni; Ni Putu Eka Kherismawati; Kadek Nonik Erawati; Ida Bagus Putu Meisa Pratama Putra
PUAN INDONESIA Vol. 8 No. 1 (2026): Jurnal PUAN Indonesia Vol. 8 No. 1 Juli 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v8i1.518

Abstract

This community service program addressed the low level of financial literacy among adolescents at Posyandu Remaja Pejeng Kawan, Gianyar. Limited understanding of money management, inability to distinguish needs from wants, lack of saving habits, and absence of simple financial records indicated an urgent need for structured financial education. Strengthening financial literacy at an early age is essential to prevent consumptive behavior and to foster responsible financial attitudes in adulthood. The program was implemented through systematic stages, including observation, problem identification, training, evaluation, and reporting. A participatory approach was applied using interactive discussions, case examples, simple financial recording simulations, and a seven-day saving challenge. Evaluation was conducted qualitatively through observation of participation, reflective discussions, and assessment of participants’ ability to explain and practice the concepts learned. The results indicate improved understanding of money functions, clearer differentiation between needs and wants, increased awareness of saving, and initial practice of recording daily expenses. The program also strengthened the role of the youth health post as a life-skills development platform. Overall, the activity demonstrates that participatory financial education effectively enhances adolescents’ financial awareness and supports the formation of responsible financial behavior.
Accrual-Based Accounting Information System with Break Even Point (BEP) Approach Kadek Nonik Erawati
Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) Vol 8 No 3 (2026): March
Publisher : INFOTEKS (Information Technology, Computer and Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33173/jsikti.279

Abstract

The digital transformation of financial management is essential for modern business sustainability. However, traditional cash-based systems fail to represent true financial positions, while existing accounting software often lacks integrated managerial analytics tools. This creates a functional disconnect where managers must perform manual, error-prone calculations to determine profitability thresholds. To address this, this research develops a web-based Accrual Accounting Information System integrated with a dynamic Break Even Point (BEP) approach. The system automates the double-entry recording process and real-time classification of fixed costs from the general ledger to visualize safety margins instantly. The primary contribution of this study is the unification of professional accounting standards (PSAK) with strategic decision-support algorithms in a single platform. Evaluation using Black Box testing confirms the system achieves 100 percent accuracy in generating financial statements and BEP metrics, while usability analysis demonstrates that the responsive architecture significantly enhances workflow efficiency across devices. The results indicate that the system effectively transforms passive financial data into actionable insights, empowering proactive decision-making. Future work aims to incorporate machine learning for dynamic semi-variable cost analysis to further refine predictive capabilities.