<![CDATA[Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, limited digital financial literacy and difficulty converting transaction records into strategic insight remain major challenges to business sustainability. This study aims to design and evaluate an intelligent decision support system called SME Guardian AI to automatically assess the financial health of business owners. The system was developed through a phased systems development life cycle approach, integrating a score-weighting method across three key financial indicators: net profit margin, break-even point status, and profit growth trend. The system was successfully implemented as an interactive dashboard that classifies business conditions into three risk levels on a score range of zero to one hundred. Functional testing showed that all system modules operated reliably with a full success rate. An accuracy-validation protocol based on a confusion matrix was also designed and demonstrated using hypothetical data. These findings confirm that the developed system provides a systematic analytical framework for business owners to convert raw data into strategic recommendations. Keyword: Decision Support System; Financial Health; Micro Small and Medium Enterprises; Score Weighting; Analytical Dashboard; Confusion Matrix. Abstrak Usaha Mikro, Kecil, dan Menengah berperan strategis dalam perekonomian nasional, namun keterbatasan literasi keuangan digital dan kesulitan mengonversi catatan transaksi menjadi wawasan strategis masih menjadi tantangan utama keberlanjutan usaha. Penelitian ini bertujuan merancang dan mengevaluasi sistem pendukung keputusan cerdas bernama SME Guardian AI untuk menilai kesehatan finansial pelaku usaha secara otomatis. Sistem dikembangkan melalui pendekatan siklus hidup pengembangan sistem bertahap, mengintegrasikan metode pembobotan skor pada tiga indikator finansial utama, yaitu margin laba bersih, status titik impas usaha, dan tren pertumbuhan laba. Sistem berhasil diimplementasikan sebagai dasbor interaktif yang mengklasifikasikan kondisi bisnis ke dalam tiga tingkat risiko dengan rentang skor nol hingga seratus. Pengujian fungsional menunjukkan seluruh modul sistem beroperasi reliabel dengan tingkat keberhasilan penuh. Sebuah protokol validasi akurasi berbasis matriks kebingungan turut dirancang dan didemonstrasikan menggunakan data hipotetis. Temuan ini menegaskan sistem yang dikembangkan menyediakan kerangka kerja analitis sistematis bagi pelaku usaha mengonversi data mentah menjadi rekomendasi strategis.]]>
