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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Manajemen KACANEGARA Jurnal Pengabdian pada Masyarakat Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Value: Jurnal Manajemen dan Akuntansi BIP'S : Jurnal Bisnis Perspektif Journal of Economic, Business and Engineering (JEBE) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Formosa Journal of Computer and Information Science International Journal of Business and Applied Economics (IJBAE) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Empiris Jurnal Pengabdian Pada Masyarakat (EJPPM)
Diky Paramitha
Universitas Terbuka
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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Educational Data Mining in Accounting: Market Segmentation Strategy for Financial Management of New Student Admissions diky paramitha; Novita Nugraheni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2799

Abstract

In higher education, effective financial management is a key factor in ensuring institutional sustainability, including at Universitas Terbuka. One of the main challenges in financial management is the ability to accurately analyze and predict new student enrollment. This study applies an Educational Data Mining (EDM) approach in accounting to develop market segmentation strategies that enhance financial management efficiency at Universitas Terbuka. The methods used include Growth Ratio and Naïve Bayes Classifier (NBC), utilizing data obtained from the national Senior High School database managed by the Indonesian Ministry of Education, Culture, Research, and Technology. The analysis results indicate that with the application of Growth Ratio calculations, the national SLTA graduate absorption rate is projected to increase by 1.2% annually. Based on this trend, the projected absorption rate of SLTA graduates into Universitas Terbuka is expected to grow to 7.2% in 2024, 8.4% in 2025, and 9.6% in 2026. These findings reflect a positive growth trend in new student enrollment, providing a strategic basis for Universitas Terbuka in making data-driven financial and resource management decisions. Thus, the implementation of Educational Data Mining techniques has the potential to be an innovative solution for supporting data-driven financial planning in higher education.
Integration of Artificial Intelligence and Data Mining in Accounting Information Systems for Analysis of New Student Uptake Patterns: An Open University Case Study Diky Paramitha; Etik Ipda Riyani; Kan Wen Huey
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2992

Abstract

Increased enrollment of new students is an important measure of the university's ability to meet the needs of Education. To remain relevant and competitive, institutions are increasingly expected to incorporate artificial intelligence (AI) technologies that improve data-driven decision-making. The combination of data mining methods and Accounting Information Systems, which utilize computational techniques to analyze vast data sets can reveal hidden patterns. This study investigates the application of artificial intelligence in creating a direct data mining tool that aims to identify trends in new student enrollment at the Open University. Using a research and development approach, the study examined admissions data from 2022 to 2024 to uncover underlying patterns and significant factors influencing enrollment dynamics. The results show that AI-integrated applications significantly improve the efficiency of data analysis while improving the reliability and usability of institutional data for strategic purposes. The study contributes to a larger conversation about how aligning AI implementation with institutional goals can drive innovation, accountability, and responsiveness in the context of open and distance learning. In summary, the findings imply that incorporating AI into data management and development processes provides greater clarity regarding future trends, making AI a powerful forecasting and decision-making resource for higher education institutions.
A Digital Financial Reporting System for Small and Medium Enterprises Novita Nugraheni; Diky Paramitha
Formosa Journal of Computer and Information Science Vol. 5 No. 2 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v5i2.19723

Abstract

This research seeks to ascertain the financial documentation requirements of micro, small, and medium-sized firms (MSMEs) and convert them into a prototype for a web-based financial reporting tool. The study utilizes a qualitative descriptive methodology alongside prototype creation. Data were gathered through interviews, observations, and documentation, and later corroborated by source and technique triangulation. The results reveal that transaction documentation within the examined MSMEs is irregular and predominantly centers on daily income, sales quantity, and inventory assessments. User specifications encompass straightforward transaction input, chronological transaction monitoring, summary data display, and accessibility through both desktop and mobile devices. These prerequisites were converted into particular functionalities: user authentication, a dashboard, transaction entry, a transaction list, and an income statement.
Penerapan Aplikasi X-Scan Ledger Sebagai Inovasi Digital Untuk Mendukung Keberlanjutan Bisnis Usaha UMKM Diky Paramitha; Etik Ipda Riyani; Zulkifli Sultan
Empiris Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 2 (2026): Volume 4 Nomor 2 Oktober 2026
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59713/at7jyb59

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menghadapi rendahnya literasi keuangan dan pencatatan transaksi yang belum optimal, sehingga menyulitkan pemantauan arus kas, penentuan laba, dan pengambilan keputusan usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kemampuan pencatatan transaksi dan pemahaman kondisi keuangan UMKM melalui penerapan aplikasi X-Scan Ledger, yaitu aplikasi pencatatan transaksi berbasis barcode yang sederhana dan mudah digunakan. Kegiatan melibatkan 10 UMKM dan dilaksanakan melalui tahapan identifikasi masalah, perancangan solusi, sosialisasi dan pelatihan, implementasi, pendampingan, monitoring, dan evaluasi. Evaluasi dilakukan melalui observasi penggunaan aplikasi, perbandingan kemampuan pencatatan sebelum dan sesudah pendampingan, serta kuesioner respons mitra. Hasil menunjukkan adanya peningkatan kemampuan mitra dalam pencatatan transaksi dan pemahaman informasi keuangan. Sebanyak 6 dari 10 UMKM (60%) menunjukkan peningkatan akurasi pencatatan transaksi. Penerapan X-Scan Ledger juga membantu mempercepat pencatatan dan meningkatkan efisiensi operasional usaha. Kegiatan turut melibatkan mahasiswa melalui skema Merdeka Belajar Kampus Merdeka (MBKM) untuk memperkuat pembelajaran kontekstual. Keberlanjutan program diarahkan pada penyempurnaan fitur aplikasi dan penguatan pendampingan agar manfaat digitalisasi pencatatan keuangan dapat semakin luas bagi UMKM. Micro, Small, and Medium Enterprises (MSMEs) still face low financial literacy and suboptimal transaction recording, making it difficult to monitor cash flows, determine profits, and make business decisions. This Community Service (PkM) activity aims to improve the ability to record transactions and understand the financial condition of MSMEs through the implementation of the X-Scan Ledger application, which is a simple and easy-to-use barcode-based transaction recording application. The activity involved 10 MSMEs and was carried out through the stages of problem identification, solution design, socialization and training, implementation, mentoring, monitoring, and evaluation. Evaluation was carried out through observation of application usage, comparison of recording capabilities before and after mentoring, and partner response questionnaires. The results showed an improvement in partners' ability to record transactions and understand financial information. As many as 6 out of 10 MSMEs (60%) showed an increase in transaction recording accuracy. The implementation of X-Scan Ledger also helps accelerate recording and increase business operational efficiency. The activity also involves students through the Independent Learning Independent Campus (MBKM) scheme to strengthen contextual learning. The sustainability of the program is directed at improving application features and strengthening mentoring so that the benefits of digitizing financial recording can be wider for MSMEs.
Co-Authors Dwirini Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Izzia An-Nabila Kan Wen Huey Nadhira Hardiana Novita Nugraheni Novta Winkey Pradana Raden Abdurrohman Thohir Wijaya Shufia Zuhroh Sila Ninin Wisnantiasri SULTAN, ZULKIFLI Yudhi Prasetiyo