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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Among Makarti Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura INTECOMS: Journal of Information Technology and Computer Science wacana equiliberium (jurnal pemikiran penelitian ekonomi) EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Journal of International Conference Proceedings Eduvest - Journal of Universal Studies
Yudhanta Sambharakreshna
Universitas Trunojoyo Madura
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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The Influence of Facilities, Learning Methods, and Benefits of Certification on Interest in Accounting Technician Certification Exams Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.50960

Abstract

This study focuses on the classification of tire tread patterns using machine learning and deep learning approaches, emphasizing Logistic Regression (LR) and Support Vector Machine (SVM) combined with feature extraction methods like Inception V3, VGG-16, and VGG-19. Results indicate that Inception V3 outperformed other feature extraction methods, yielding the highest classification accuracy (CA) of 93.2% when used with SVM. SVM demonstrated superior robustness and adaptability, especially in handling complex data, as evidenced by its high AUC values (up to 0.987) across multiple configurations. Logistic Regression, while slightly less robust, performed consistently well with simpler features, achieving stable metrics with VGG-16 (AUC: 0.976, CA: 90.7%). These findings highlight the importance of selecting appropriate feature extraction and classification combinations to optimize performance. The study recommends using Inception V3 with SVM for high-accuracy applications and Logistic Regression for scenarios prioritizing computational efficiency. These insights contribute to developing adaptive and efficient tire classification systems suitable for diverse road and environmental conditions.
Dampak Pengelolaan Keuangan dengan Pendekatan Kebebasan Finansial, Teknologi Keuangan, Dan Modal Sosial Terhadap Pendapatan Usaha: The Impact of Financial Management with A Focus on Financial Freedom, Financial Technology, And Social Capital on Business Income Sambharakreshna, Yudhanta; Kusumawati, Fariyana; Wulandari, Anis
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1351

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak pengelolaan keuangan UMKM dengan pendekatan kebebasan finansial, teknologi keuangan, dan modal sosial terhadap pendapatan/keuntungan. Metode penelitian yang digunakan adalah kuantitatif dengan pengambilan sampel yang dilakukan secara convenient dan purposive sampling. Analisis data melibatkan beberapa tahapan, termasuk analisis deskriptif, uji validitas dan reliabilitas data, analisis regresi linear berganda, uji asumsi klasik, pengujian goodness of fit model regresi, dan pengujian hipotesis penelitian. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dengan pendekatan kebebasan finansial, teknologi keuangan dan modal sosial secara parsial memiliki pengaruh positif*terhadap pendapatan UMKM. The purpose of this study is to assess how financial management strategies for MSME's affect income and profitability through the use of social capital, financial*technology, and financial independence. The research methodology employed is quantitative, and convenient and purposeful sampling is done. Descriptive analysis, testing for data validity and reliability, testing for multiple linear regression, testing for classical assumptions, testing for the goodness of fit regression model, and testing for research hypotheses are some of the phases involved in data analysis. The study's findings indicate that social capital, financial*technology, and*financial management with an emphasis on financial freedom all partially contribute to MSME revenue.
Mudharabah Sebagai Pembiayaan Modal Usaha Pada Petani Garam Sambharakreshna, Yudhanta; Kusumawati, Fariyana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.88-102

Abstract

The purpose of this study is to give an financing model in islamic perspective to the salt farmer. Salt farmers are able to gain access to capital through Islamic financial institutions because of the existence of an Islamic financing system based on the principle of profit sharing. This type of research is a qualitative-descriptive research. The data were collected using observation and direct interviews with salt farmers, official of Padelegan village, and the islamic financial institution. The results showed that the capital of salt farmers in Padelegan Village used their own capital and cooperation between land owners and salt farmers (cultivators). Land owners and salt farmers (cultivators) have actually implemented mudharabah contracts and the concept of profit sharing. Land owners and salt farmers need access to capital to overcome capital difficulties with mudharabah contracts through Islamic financial institutions
Meningkatkan Literasi Keuangan dan Pengendalian Utang Pada UMKM di Kabupaten Pamekasan, Madura Sambharakreshna, Yudhanta
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 2 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i2.485

Abstract

This community engagement program aims to strengthen financial literacy and debt management skills among Micro, Small, and Medium Enterprises (MSMEs). Field findings indicate that many entrepreneurs still struggle with fundamental aspects of financial management, such as recording transactions, distinguishing between personal and business funds, and developing repayment plans. To address these issues, the program applied a combination of awareness-building activities, training sessions, interactive simulations, and mentoring. Pre-test and post-test evaluations revealed significant improvements in participants’ ability to maintain daily cash flow records, prepare simple income statements, and design repayment schedules aligned with business cash flow. Furthermore, behavioral changes were evident, as participants began to separate business and personal finances through dedicated bank accounts or digital bookkeeping tools. The program’s positive effects extended beyond managerial skills, fostering greater confidence among business owners, improving access to formal financing, and enhancing collective awareness of financial literacy as a foundation for sustainable enterprises. These results demonstrate that structured and practical educational interventions can help MSMEs overcome recurring challenges related to capital and debt management, while simultaneously strengthening their competitiveness and long-term sustainability.Keywords: Financial Literacy, Debt Management, MSMEs, Cash Flow, Sustainability
Co-Authors Anis Wulandari, Anis Cahyaningrum, Yunnita Dita Putri Noviani Fariyana Kusumawati, Fariyana Fu'ad, Sofiyul Kompyurini, Nurul Triyassari, Anita