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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

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

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

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

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

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.

Decision Model for Best Contraceptive Technique Recommendation Based on Patient's Ideal Profile Hugo, Veronika Novia; Sudipa, I Gede Iwan; Libraeni, Luh Gede Bevi; Pratistha, Indra; Atmaja, Ketut Jaya
Sinkron : jurnal dan penelitian teknik informatika Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v10i1.15377

Choosing the right contraceptive method is essential to support the success of family planning programs. Many patients still choose methods without considering their medical conditions, which can lead to failure or side effects. This study designed a decision-making model based on Profile Matching to recommend contraceptive methods according to the patient’s ideal profile. The dataset was obtained from Faskes Level 1 Udayana Denpasar. Validation was conducted through discussions with midwives as experts, referring to the KLOP KB Wheel as the standard issued by the WHO. The evaluation results show a high level of agreement between the model’s recommendations and expert judgments, indicating that the model provides more objective and easily understood recommendations compared to manual approaches.

PENERAPAN MICROSOFT EXCEL SEBAGAI ALAT PENCATATAN KEUANGAN KELAS UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS Libraeni, Luh Gede Bevi; Desmayani, Ni Made Mila Rosa; Purnama, Ni Kadek Liryana
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.365

This community service program aimed to address the need for Microsoft Excel proficiency among students at SMP Negeri 14 Denpasar, where limited computer facilities and inadequate training had hindered their ability to effectively use spreadsheet applications. The program was implemented in five stages: initial planning, partner needs assessment, execution, evaluation, and reporting. A preliminary analysis identified two key challenges: insufficient computer infrastructure and low student competency in Excel, particularly for data processing and financial reporting. To bridge this gap, the program provided hands-on training that covered fundamental Excel functions, financial recording techniques, and data analysis, delivered through interactive sessions and practical exercises. Post-training quizzes assessed comprehension, with rewards to motivate participation. Results showed significant improvements in students' Excel skills and their ability to manage classroom finances transparently. This success highlights the importance of targeted, practice-based digital literacy programs in under-resourced educational settings, aligning with national goals of fostering technologically competent graduates. Future expansions of this model could adapt it to broader contexts, ensuring sustainable impact.

Public Sentiment Analysis of the Free Nutritious Meals Program (MBG) on Social Media X Using the Naive Bayes Method Aprianti, Ni Nyoman; Desmayani, Ni Made Mila Rosa; Libraeni, Luh Gede Bevi; Indrawan, I Gusti Agung; Radhitya, Made Leo
Journal of Applied Informatics and Computing Vol. 9 No. 6 (2025): December 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v9i6.11420

This study aims to analyze public sentiment towards the Free Nutritious Meals Program (MBG) launched by the government, utilizing data from the X (Twitter) platform using the Naïve Bayes method. The background of this study is based on the high level of public attention towards the MBG program, which targets school children, toddlers, pregnant women, and nursing mothers, as well as the prevalence of diverse opinions on social media. Data was collected through a crawling process during the period of April 28 to May 28, 2025, using keywords related to MBG, resulting in 12,310 tweets. The data processing stages included text preprocessing (cleansing, case folding, tokenizing, filtering, stemming), word weighting with TF-IDF, training and test data division, and testing using a confusion matrix. The results show that the Naïve Bayes method is capable of classifying sentiment into three categories: positive, negative, and neutral, with optimal performance on an 80:20 data split, resulting in an accuracy of 86.78%, precision of 86.86%, recall of 86.78%, and an F1-score of 86.58%. The majority of public sentiment towards the MBG program was positive, reflecting support for the program's benefits in improving the nutrition of school children and alleviating the economic burden on families. This study is expected to serve as a reference for the government in evaluating public policy and communication strategies, as well as contributing academically to the development of text mining and sentiment analysis studies on social media.

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