ACSIE (International Journal of Application Computer Science and Informatic Engineering)

Implementation of a Break Even Point (BEP)-Based Financial Information System at CV Bali Indigo

I Dewa Ayu Sri Murdhani, Putu Sugiartawan — Fri, 13 Mar 2026 14:53:52 +0000

Financial information systems play a crucial role in supporting managerial decision-making, particularly in small and medium-sized enterprises (SMEs) that operate under dynamic cost structures and competitive market conditions; however, many SMEs still rely on conventional financial recording practices that emphasize transaction reporting while providing limited analytical support for financial planning and control, making it difficult for management to accurately determine profit thresholds and evaluate cost–volume–profit relationships. This research is motivated by the need to enhance financial decision support through the integration of analytical methods into financial information systems, and therefore proposes a financial information system based on Break Even Point (BEP) analysis to support managerial decision-making in an SME environment. The main contribution of this study lies in embedding BEP analysis as a core analytical component within the system, enabling automated calculation of break-even values as well as clear tabular and graphical visualization of cost and revenue relationships. The proposed system is evaluated through a case study implementation using real financial data, focusing on calculation accuracy, processing efficiency, and decision-support effectiveness. The evaluation results demonstrate that the system produces BEP values that are consistent with manual calculations while significantly reducing processing time and improving the clarity and usability of financial information for management. Future work may extend the system by incorporating additional financial analysis methods, predictive models, and broader empirical validation across multiple enterprises to enhance scalability and decision-support capabilities.

Information System Design Using the Financial Ratio Method at CV Bali Indigo

Muslimin B, Budi Rachmadani, Rudito Rudito — Fri, 13 Mar 2026 14:57:22 +0000

The advancement of information technology has intensified the demand for reliable and timely financial information, particularly within small and medium sized enterprises. Many SMEs continue to apply manual or partially computerized accounting practices that are not fully integrated with financial performance evaluation, leading to inefficiencies and limited managerial insight. This study focuses on the design and implementation of an accounting information system based on the financial ratio method to support financial management at CV Bali Indigo. The proposed system consolidates financial transaction recording, automated financial statement generation, and financial ratio analysis within a single integrated framework. Key financial ratios, including liquidity, profitability, and solvency indicators, are calculated automatically to provide objective measures of financial performance. The research methodology encompasses system requirement analysis, system design, implementation, and evaluation stages. The findings indicate that the implemented system enhances both the accuracy and timeliness of financial reporting while improving the usefulness of financial information through automated ratio analysis and managerial support features. By delivering structured financial insights and real time analytical outputs, the system facilitates more informed managerial decision making. Overall, the results confirm that integrating financial ratio analysis into an accounting information system represents an effective approach for strengthening financial performance evaluation in small and medium sized enterprises.

Implementation of an Accrual-Based Accounting Information System Using the Incremental Budgeting Method

Heru Ismanto, Ni Wayan Wardani — Fri, 13 Mar 2026 15:00:53 +0000

Implementation of the Simple Additive Weighting Method in a Decision Support System for Tourism Destination Selection

Aniek Suryanti Kusuma — Mon, 16 Mar 2026 05:50:55 +0000

Tourism destination selection is a complex decision-making process that involves multiple criteria, such as cost, accessibility, facilities, safety, and attractiveness. The rapid growth of tourism information available through digital platforms has increased the number of available alternatives, making it difficult for tourists to identify destinations that best match their preferences in a rational and transparent manner. This condition highlights the need for a structured decision support approach to reduce subjectivity and improve decision quality. Motivated by this challenge, this research proposes the implementation of a Decision Support System (DSS) for tourism destination selection using the Simple Additive Weighting (SAW) method as a multi-criteria decision-making technique. The proposed system enables users to evaluate tourism destinations based on user-defined criteria weights and normalized attribute values, allowing flexible and interpretable decision-making. The main contribution of this study lies in the practical integration of the SAW method into a functional DSS that emphasizes simplicity, transparency, and usability. The system is evaluated using real tourism destination data, and the results demonstrate that the SAW-based DSS is able to produce consistent and rational rankings aligned with the assigned criteria and weights. The evaluation confirms that destinations with superior overall performance achieve higher preference values, validating the effectiveness of the proposed approach. For future work, the system can be enhanced by incorporating hybrid decision-making methods, adaptive weighting mechanisms, and larger datasets to improve robustness, personalization, and scalability.

Hand Gesture Recognition for Game Control Using Camera-Based Sensors

Anak Agung Surya Pradhana, I Nyoman Darma Kotama — Fri, 13 Mar 2026 15:03:23 +0000

Hand gesture recognition has become an important interaction paradigm in human–computer interaction, particularly for gaming applications that require intuitive and immersive control mechanisms. Conventional input devices, such as keyboards and game controllers, often limit natural interaction and accessibility. Vision-based approaches using camera sensors offer a promising alternative by enabling contactless and intuitive game control. However, achieving accurate and real-time hand gesture recognition using low-cost camera-based sensors remains challenging due to variations in lighting conditions, background complexity, and computational constraints. Motivated by the growing demand for responsive and accessible interaction techniques, this study proposes a camera-based hand gesture recognition system designed for real-time game control. The main contribution of this research lies in the development of an integrated recognition pipeline that combines image preprocessing, feature extraction, gesture classification, and gesture-to-control mapping within a unified framework. The proposed system is implemented using RGB image input from a standard camera and evaluated in an interactive gaming environment. Experimental evaluation demonstrates that the system can accurately recognize predefined hand gestures and translate them into responsive game actions while maintaining real-time performance. The results indicate a favorable balance between recognition accuracy, computational efficiency, and interaction responsiveness, confirming the feasibility of the proposed approach for practical gaming applications. Future work will focus on expanding the gesture set, incorporating adaptive learning mechanisms to accommodate user variability, and enhancing robustness for more complex dynamic gestures and deployment scenarios.