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All Journal WIDYABHAKTI Jurnal Ilmiah Populer WIDYA LAKSANA Jurnal Ilmiah Akuntansi dan Bisnis Journal of Community Service and Empowerment Jurnal Akuntansi dan Keuangan (JAK) Bulletin of Social Informatics Theory and Application
Lasmini, Ni Nengah
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Predicting financial distress of property and real estate companies using optimized support vector machine - particle swarm optimization (SVM-PSO) Ayuni, Ni Wayan Dewinta; Lasmini, Ni Nengah; Dewi, Kadek Cahya
Bulletin of Social Informatics Theory and Application Vol. 8 No. 1 (2024)
Publisher : Association for Scientific Computing Electrical and Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/businta.v8i1.667

Abstract

Financial distress is a critical phenomenon in a company that has significant implications for the business itself, employees, investors, and creditors, and can also impact the economy of a country. Predicting the financial distress of a company, including property and real estate companies, becomes one of the crucial things to be studied. The Support Vector Machine (SVM) is said to be the most effective model for prediction and classification among other machine learning methods. However, it is difficult to determine the parameters of the SVM model. Thus, the SVM model's parameters must be improved for higher accuracy results. This research aims to increase the accuracy of the SVM model in predicting the financial distress of property and real estate companies. The optimization method used is Particle Swarm Optimization (PSO). PSO is one of the most well-known techniques for enhancing SVM parameters. The PSO approach takes its cues from how a group of insects or birds interacts to maintain life. Initialized in a D-dimensional search space, the PSO algorithm uses a population of random particles that are considered as points. Each particle modifies its direction using the best experience it discovers (pbest) and the best experience discovered by all other members (gbest) to arrive at the ideal outcome. As a result, throughout the search process, particles will move through multidimensional space to more advantageous locations. The result of this research showed that the SVM model has the highest accuracy at 80.47% while when the PSO method was implemented in the SVM model, the accuracy increased into 83.16%. It can be concluded that the PSO method successfully optimized the parameters and increased the accuracy of SVM model in predicting the financial distress of property and real estate companies listed in Indonesian Stock Exchange.
Pelatihan Digital Marketing, Manajemen Keuangan, dan Website UMKM untuk Membangun Ekspor di Pasar Internasional Utami, Made Ayu Jayanti Prita; Priyana, I Putu Okta; Rahmanu, I Wayan Eka Dian; Lasmini, Ni Nengah; Herna Lastari, Ni Kadek
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 6 No. 1 (2023): Nopember
Publisher : Direktorat Penelitian, Pengabdian Masyarakat, dan HKI Institut Teknologi dan Bisnis STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30864/widyabhakti.v6i1.398

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan sektor usaha yang berperan penting dalam mendorong pemerataan kesejahteraan masyarakat dan merupakan tulang punggung yang dapat membantu perekonomian di Indonesia. Perkembangan salah satu UMKM di Kabupaten Jembrana bisa dikatakan cukup pesat yang berfokus pada bidang usaha produksi jahe merah dalam kemasan, kopi dan juga budidaya serta penjualan jangkrik sebagai pakan ternak. Saat ini hasil-hasil usaha dari jahe merah, kopi, dan jangkrik dijual secara tradisional oleh masing-masing anggota kelompok. Metode pemasaran yang dilakukan tentunya masih bersifat konvensional. Konsep pemasaran konvensional memiliki kelemahan, salah satunya adalah kurang dikenalnya produk oleh masyarakat. Untuk itu dalam anggota kelompok KJM akan dibekali pelatihan digital marketing untuk memperbarui metode pemasaran yang telah mereka lakukan sebelumnya. Kegiatan pelatihan ini dilakukan selama 2 hari berturut-turut. Hari pertama, anggota KJM diberikan pelatihan dgital marketing dan manajemen keuangan, dan di hari kedua dilanjutkan dengan kunjungan ke UMKM Jaya Mandiri. Tim Politeknik Negeri Bali melakukan serah terima papan nama, dan bahan–bahan operasional usaha serta melihat bagaimana proses produksi untuk produk-produk yang dijual. Kegiatan pelatihan ini menghasilkan output kegiatan yakni adanya website terintegrasi untuk UMKM yang ada di Desa Melaya, akun Sosial Media UMKM serta format pencatatan keuangan dan pembuatan laporan keuangan.
An exploration of digital marketing, financial literacy, and website empowerment for small enterprises in Melaya Village, Bali Utami, Made Ayu Jayanti Prita; Priyana, I Putu Okta; Rahmanu, I Wayan Eka Dian; Lasmini, Ni Nengah; Lastari, Ni Kadek Herna
Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i2.29630

Abstract

This study aimed to empower small businesses in Melaya village, Jembrana Regency, Bali, through a program focusing on website training, digital marketing strategies, financial education, and product enhancement. Initiated by Politeknik Negeri Bali's Business Department, the research engaged stakeholders through workshops covering website development, SEO, social media marketing, and financial literacy. Participants included small business owners, employees, and local government representatives, fostering a collaborative approach tailored to community needs. Beginning with an observational phase in June 2023, the program assessed local demand for digital marketing and financial management. Practical workshops facilitated by experts addressed these needs, alongside efforts to enhance local products such as ginger, coffee, perfume, and cricket farming. Politeknik Negeri Bali oversaw the development of a digital platform to promote these businesses, supported by hands-on activities. Evaluation methods included participant feedback and business performance assessments, revealing improvements in digital presence, product quality, and financial management. This initiative highlights its contribution to market reach, decision-making, and overall business sustainability in Melaya village. By bridging knowledge gaps and effectively utilizing digital tools, this program offers a replicable model for empowering local businesses, fostering sustainable growth and community development.
UPAYA PENINGKATAN KEMAMPUAN GURU PRODUKTIF SMK DI BIDANG AKUNTANSI DAN PERPAJAKAN TAHUN 2023 SE-BALI Lasmini, Ni Nengah; Wayan Eny Mariani; I Gusti Ayu Astri Pramitari; Kadek Nita Sumiari
JURNAL WIDYA LAKSANA Vol 13 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v13i1.68910

Abstract

Kegiatan ekonomi nasional menjadi runtuh akibat pandemi, pemerintah dengan berbagai kebijakan berupaya memulihkan ekonomi, kebijakan-kebijakan yang ditetapkan pemerintah berdampak pada aspek perpajakan dan akuntansi. Hal ini memberi tantangan bagi guru produktif di SMK Jurusan Akuntansi untuk memperbarui materi mereka. Terutama, dalam mata pelajaran akuntansi dan perpajakan, yang merupakan bagian dari ilmu sosial dan harus selalu sesuai dengan tuntutan kurikulum yang mengikuti praktik terbaik industri. Diharapkan bahwa pembaruan materi pengajaran ini akan membantu meningkatkan kemampuan guru SMK dalam mendidik siswa mereka sesuai dengan perkembangan dunia industri. Berdasarkan hasil analisis situasi yang dilakukan dengan MGMP provinsi Bali terkait kebutuhan peningkatan Kompetensi mereka, maka akan diberikan pelatihan di bidang perpajakan, untuk semester genap pelatihan yang diberikan kepada guru-guru produktif SMK se Kabupaten Jembrana, Singaraja, Bangli, Klungkung dan Karangasem. Adapun kegiatan ini dapat menunjang pencapaian update IPTEK Perguruan tinggi di Masyarakat serta mendukung mahasiswa dan dosen berkegiatan di luar kampus dan publikasi ilmiah.
Perbandingan Metode Least Square Dengan Metode Moment Dalam Menyusun Anggaran Penjualan dan Implikasinya Terhadap Perencanaan Laba di UD Timbul Variasi Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5094

Abstract

Forecast penjualan merupakan teknik yang digunakan untuk memproyeksikan penjualan di masa yang akan datang dengan menggunakan data historis. Penelitian ini dilakukan di UD Timbul Variasi bertujuan untuk mengetahui dan menganalisis perbandingan metode peramalan kuadrat terkecil dan metode momen serta menghitung standar kesalahan peramalan yang terjadi. Metode pengumpulan data menggunakan teknik wawancara dan observasi. Penelitian menunjukkan bahwa peramalan penjualan tahun 2023 berdasarkan metode momen lebih sesuai dengan penjualan aktual sebesar 2.873 dengan kesalahan Standard Forecasting sebesar 27,45. Selisih SKP sebesar 0,1 dianggap tidak material. Sehingga metode moment layak untuk diterapkan di perusahaan. Dengan menggunakan metode ini perusahaan dapat melihat seberapa besar target penjualan yang ingin dicapai pada periode yang akan datang dan mengetahui faktor-faktor penyebab perbedaan antara anggaran penjualan dengan realisasinya.
LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah; Ardina, Cening; Yintayani, Ni Nyoman
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3428

Abstract

This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data. Data analysis is done through data collection, data reduction, data presentation and conclusion drawing. The results of this study prove that leather bag MSMEs consider financial reports difficult, MSME owners do not have web-based or android-based accounting applications and still make inconsistent financial records. This research contributes to helping MSMEs prepare financial reports according to standards by using the LAMIKRO application. The use of the LAMIKRO application can help MSMEs to make financial reports based on standards, so that MSMEs can find out the financial position report, income statement, and notes to financial statements in real time. The results of this study also indicate a high commitment from MSME actors to use the LAMIKRO application sustainably.
Co-Authors Ardina, Cening Dewinta Ayuni, Ni Wayan Herna Lastari, Ni Kadek I Gusti Ayu Astri Pramitari I Putu Okta Priyana Kadek Cahya Dewi Kadek Nita Sumiari Lastari, Ni Kadek Herna Made Ayu Jayanti Prita Utami Ni Made Ayu Dwijayanti Rahmanu, I Wayan Eka Dian Wayan Eny Mariani Yintayani, Ni Nyoman