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Analisis Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pengelolaan Keuangan pada Usaha Kecil Menengah pada Kabupaten Tabanan Provinsi Bali Libraeni, Luh Gede Bevi; Kherismawati, Ni Putu Eka
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.83413

Abstract

Accounting information systems are very important systems to use, especially in the era of technological development. To support the growth and development of MSMEs, good financial management of human resources is needed to create businesses that have financial reports with clear profit and loss flows. Financial reports will help determine business decisions for MSME players. This research aims to determine the effectiveness and efficiency of using accounting information systems for financial management of MSMEs in Tabanan Regency. The type of data used in this research is quantitative data. The research method uses random sampling, with 100 respondents. This research instrument uses a questionnaire with a Technology Acceptance Model (TAM) approach, namely a conceptual model used to measure the level of technology acceptance by users. The results of this research indicate that the implementation of an accounting information system influences the effectiveness of financial management in small and medium enterprises in Tabanan Regency, Bali Province.
Analisis Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pengelolaan Keuangan pada Usaha Kecil Menengah pada Kabupaten Tabanan Provinsi Bali Libraeni, Luh Gede Bevi; Kherismawati, Ni Putu Eka
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.83413

Abstract

Accounting information systems are very important systems to use, especially in the era of technological development. To support the growth and development of MSMEs, good financial management of human resources is needed to create businesses that have financial reports with clear profit and loss flows. Financial reports will help determine business decisions for MSME players. This research aims to determine the effectiveness and efficiency of using accounting information systems for financial management of MSMEs in Tabanan Regency. The type of data used in this research is quantitative data. The research method uses random sampling, with 100 respondents. This research instrument uses a questionnaire with a Technology Acceptance Model (TAM) approach, namely a conceptual model used to measure the level of technology acceptance by users. The results of this research indicate that the implementation of an accounting information system influences the effectiveness of financial management in small and medium enterprises in Tabanan Regency, Bali Province.
OPTIMALISASI MANAJEMEN KEUANGAN ORGANISASI DENGAN PENGEMBANGAN PLANNER KEUANGAN BERBASIS MICROSOFT EXCEL Desmayani, Ni Made Mila Rosa; Libraeni, Luh Gede Bevi; Purnama, Ni Kadek Liryana
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this community service program was to improve the skills of OSIS members at SMA Negeri 9 Denpasar in using Microsoft Excel for financial management. The school faced significant challenges, including limited access to technology and a lack of proficiency in Excel, which hindered the efficiency of managing student organization finances. The community service activities were designed to address these issues by providing targeted training sessions on Excel, focusing on fundamental tools, formulas, and creating financial reports. The method involved an initial assessment of the school's needs, followed by hands-on workshops and interactive quizzes to assess understanding. The outcomes indicated a marked improvement in the students' ability to manage financial data using Excel, enhancing both their administrative efficiency and digital literacy. This project not only resolved immediate operational challenges but also equipped the students with valuable skills for future academic and professional endeavors. The results highlight the importance of integrating digital skills training into educational programs, fostering greater efficiency and preparing students for the demands of the digital age.
Performance Comparison of MobileNet and EfficientNet Architectures in Automatic Classification of Bacterial Colonies Wahyudi, I Putu Alfin Teguh; Sudipa, I Gede Iwan; Libraeni, Luh Gede Bevi; Radhitya, Made Leo; Asana, I Made Dwi Putra
Indonesian Journal of Data and Science Vol. 6 No. 2 (2025): Indonesian Journal of Data and Science
Publisher : yocto brain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56705/ijodas.v6i2.218

Abstract

Bacterial colony classification is crucial in microbiology but remains labor-intensive and time-consuming when performed manually. Deep learning, particularly Convolutional Neural Networks (CNNs), enables automated classification, improving accuracy and efficiency. This study compares MobileNetV2 and EfficientNet-B0 for bacterial colony classification, evaluating the impact of data augmentation on model performance. Using the Neurosys AGAR dataset, preprocessing techniques such as histogram equalization, gamma correction, and Gaussian blur were applied, while data augmentation (rotation, noise addition, luminosity adjustments) improved model generalization. The dataset was split (80% training, 20% testing), and models were trained with learning rates (0.0001, 0.001) and epochs (100, 150, 200). Results show EfficientNet-B0 outperforms MobileNetV2, achieving higher validation accuracy and stability, with optimal performance at 150–200 epochs and a lower learning rate (0.0001). Data augmentation significantly improved accuracy and reduced overfitting. While MobileNetV2 remains a lightweight alternative, its performance is heavily reliant on augmentation. These findings highlight EfficientNet-B0 as the superior model, supporting the automation of microbiological diagnostics. Future research should explore hybrid CNN architectures, Vision Transformers (ViTs), and real-time implementation for improved classification efficiency.
PEMERATAAN PENDIDIKAN : PENGENALAN MEDIA BERKREATIVITAS DAN PENGOLAHAN DATA PADA PENDIDIKAN SEKOLAH DASAR Rahayu, Ni Made Astini; Desmayani, Ni Made Mila Rosa; Willdahlia, Ayu Gede; Aristamy, I Gusti Ayu Agung Mas; Winatha, Komang Redy; Libraeni, Luh Gede Bevi
Jurnal Widya Laksmi: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat)
Publisher : Yayasan Lavandaia Dharma Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59458/jwl.v4i2.85

Abstract

Isu pemerataan pendidikan di Indonesia, mulai dari pendidikan dasar hingga perguruan tinggi, masih menjadi tantangan besar. Berbagai sekolah dan lembaga pendidikan menghadapi kendala seperti fasilitas yang kurang memadai, sumber daya manusia yang terbatas, biaya pendidikan yang tinggi, serta distribusi guru yang tidak merata. Tantangan-tantangan ini menghambat upaya menciptakan sistem pendidikan berkualitas dan merata. Direktorat Sekolah Menengah Atas, Kemdikbud, menyoroti tantangan dalam mewujudkan pemerataan pendidikan di era globalisasi yang ditandai dengan kemajuan teknologi. Hal ini sejalan dengan komitmen global dan nasional dalam agenda Sustainable Development Goals (SDGs), yang diharapkan dapat tercapai pada tahun 2030. Permasalahan ini membutuhkan pendekatan kolaboratif antara pemerintah, masyarakat, lembaga pendidikan, dan sektor swasta. Sebagai contoh, SD N 6 Penatih di Denpasar Timur menghadapi masalah kesenjangan pendidikan terutama terkait akses teknologi dan pengetahuan komputer khususnya pada pengoperasian sistem aplikasi microsoft excel dan desain canva. Metode yang di terapkan pada kegiatan paengabdian ini terdiri dari 5 tahapan diantaranya tahap perencanaan awal, identifikasi permasalahan, pelaksanaan kegiatan, evaluasi dan pelaporan. Pelatihan Microsoft Excel dan Canva untuk siswa kelas 5 dan 6 berhasil membuktikan efektivitas metode pengajaran yang diterapkan, dimana siswa tidak hanya memahami konsep yang diajarkan tetapi juga mampu menerapkan keterampilan tersebut secara praktis. Pengabdian masyarakat oleh lembaga pendidikan tinggi diperlukan untuk membantu mengatasi kesenjangan ini dan meningkatkan kesadaran serta kemampuan teknologi di kalangan siswa.