Web-Based Financial Health Evaluation Application Development For Village Credit Institution (LPD)

Authors

DOI:

https://doi.org/10.32497/ab.v27i3.7922

Keywords:

LPD, Financial Health, Information System, Web Application, Early Warning

Abstract

Financial health evaluation of Lembaga Perkreditan Desa (LPD, or Village Credit Institution) is currently predominantly conducted manually or via simple spreadsheets, potentially causing calculation errors and delaying risk detection. This study aims to develop a web-based LPD financial health evaluation application equipped with an early warning system. The research method applies a Research and Development (R&D) approach using a five-stage System Development Life Cycle (SDLC) model: analysis, design, coding, testing, and maintenance. Built with the PHP programming language, the application comprises eight modules and three main menus: ATMR Evaluation, CAMEL Evaluation pursuant to Bali Governor Regulation Number 44 of 2017, and Recommendations. Functional testing results across sampled LPDs in Denpasar and Badung confirm that all system calculation logics are valid. The application effectively automates accurate financial ratio analysis, determines health predicates, and provides integrated risk mitigation recommendations via an online dashboard

Author Biographies

I Made Wijana, Politeknik Negeri Bali

I Made Wijana  is a Lecturer at the Department of Managerial Accounting, Politeknik Negeri Bali, Indonesia. He  received his Master's degree in  Financial Mathematics from The University Of Queensland. His  research interests include Financial Mathematics Computation, Web-based Application Development, and Financial Statistics.

Email: [email protected]

Anak Agung Putri Suardani, Politeknik Negeri Bali

Anak Agung Putri Suardani is a Lecturer at the Department of Managerial Accounting, Politeknik Negeri Bali, Indonesia. She received her Master’s degree in Magister Management from The University of Udayana. Her research interest includes Management, Financial Statistics, Business Mathematics.

Email: [email protected]

I Ketut Suandi, Politeknik Negeri Bali

I Ketut Suandi is a Lecturer at the Accounting Department, Politeknik Negeri Bali, Indonesia. He received his Master's degree in Management of Education from Undiksha University. His research interests include Instructional model and Managerial Accounting.

Email: [email protected]

I Ketut : Suwintana, Politeknik Negeri Bali

I Ketut Suwintana is a lecturer in the Department of Accounting at Bali State Polytechnic, Indonesia. He earned his Master's degree in Information Systems and Computer Management from Udayana University. His research interests include Information Systems, Web-Based and Android Application Development, and Artificial Intelligence

Email: [email protected]

I Putu Gede Abdi sudiatmika, Politeknik Negeri Bali

I Putu Gede Abdi Sudiatmika, S.Pd., M.Kom is a lecturer at the State Polytechnic of Bali (Politeknik Negeri Bali) who has research interests in the field of Artificial Intelligence and its applications in education, digital business, and accounting. He completed his Bachelor's degree (S1) in Informatics Engineering Education and continued his Master's degree (S2) in Computer Science at Ganesha University of Education (Universitas Pendidikan Ganesha).

His areas of expertise and research focus include Artificial Intelligence (AI), Machine Learning, Data Mining, Deep Learning, as well as the application of AI in education and decision support systems in the field of Accounting. In addition, he also has an interest in the development of digital learning technology, data analytics, and artificial intelligence-based information systems.

Email: [email protected]

References

Aminah, A., Wiryono, S. K., & Sudrajad, Y. O. (2025). Digital Transformation in Microfinance Institutions: Drivers, Barriers, and Implications for MFI Performance and Sustainable Development. International Journal of Business Information Systems, 1(1). https://doi.org/10.1504/ijbis.2025.10073264

Anwar, N., & Kar, S. (2019). Review Paper on Various Software Testing Techniques & Strategies. Global Journal of Computer Science and Technology. https://doi.org/10.34257/gjcstcvol19is2pg43

Ardiyanti, V. D., & Pradita, A. P. (2025). Health Analysis of the Five Largest Banks in Indonesia during Global Uncertainty Using the RGEC Method (Case Study on Bank Mandiri, BRI, BCA, BNI, and BTN for the Period 2020-2024). Admisi Dan Bisnis, 26(2), 179–188.

Binaluyo, J. P., Santos, A. R., & Agustin, N. B. (2024). Challenges and Opportunities for Digital Transformation in Philippine Microfinance Institutions. International Journal of Economics and Financial Issues , 14(5). https://doi.org/10.32479/ijefi.16526

Dewi, M. Y. C., & Yadnyana, I. K. (2020). Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung. E-Jurnal Akuntansi, 31(5). https://doi.org/10.24843/eja.2021.v31.i05.p14

Doǧan, S., Betin-Can, A., & Garousi, V. (2014). Web application testing: A systematic literature review. Journal of Systems and Software, 91(1). https://doi.org/10.1016/j.jss.2014.01.010

Dorfleitner, G., Forcella, D., & Nguyen, Q. A. (2022). The digital transformation of microfinance institutions: an empirical analysis. Journal of Applied Accounting Research, 23(2). https://doi.org/10.1108/JAAR-02-2021-0041

Eka nopiyani, P., & Putu Laba Ari Saka Yana. (2023). Analisis Perbedaan Nilai Tingkat Kesehatan Pada Lpd Desa Adat Sambangan. E-Bisnis : Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1). https://doi.org/10.51903/e-bisnis.v16i1.1138

Fauzi, A., Marundha, A., Setyawan, I., Syarief, F., Harianto, R. A., & Pramukty, R. (2020). Analisis Capital Adequacy Ratio (Car) Dan Penilaian Tingkat Kesehatan Bank Pada Pt Bank Syariah Xxx. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 7(1). https://doi.org/10.35794/jmbi.v7i1.28392

Indira, D. made. (2022). Analisis Tingkat Kesehatan Lembaga Perkreditan Desa (Lpd) Berdasarkan Metode Camel Plus Pada Lpd Desa Adat Kedonganan. Madani Accounting And Management Journal, 8(1). https://doi.org/10.51882/jamm.v8i1.41

Khaledi, K., Chizari, M., Abbasi, E., & Sadighi, H. (2020). Microfinance systems analysis in rural Smes in Kurdistan. International Journal of Scientific and Technology Research, 9(3).

Mahaendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerka Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayanan, 21(2302–8556).

Ndubuisi, A. N., Chidoziem, A. M.-F., & Chinyere, O. J. (2017). Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2). https://doi.org/10.6007/ijarafms/v7-i2/2787

Peraturan Gubernur Bali Nomor 44 Tahun 2017, Pub. L. NOMOR 44 TAHUN 2017, https://www.bali.go.id (2017).

Pramanaswari, A. S. I. (2021). Pengukuran Kinerja Dengan Metode Balanced Scorecard Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Padangsambian. JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial Dan Pendidikan, 2(4). https://doi.org/10.36418/syntax-imperatif.v2i4.78

Raharja, M. A., & Supriana, I. W. (2019). Analisis Klasifikasi Tinggkat Kesehatan Lembaga Perkreditan Desa (Lpd) Menggunakan Metode K-Means Clustering. Jurnal Teknologi Informasi Dan Komputer, 5(1). https://doi.org/10.36002/jutik.v5i1.641

Riska, R., & Alamsyah, H. (2021). Penerapan Sistem Keamanan Web Menggunakan Metode Web Aplication Firewall. Jurnal Amplifier : Jurnal Ilmiah Bidang Teknik Elektro Dan Komputer, 11(1). https://doi.org/10.33369/jamplifier.v11i1.16683

Setianingsih, N. A., A, W. K., & Sari, H. P. (2024). Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi. Owner, 8(2). https://doi.org/10.33395/owner.v8i2.1974

Subhiyakto, E. R., & Utomo, D. W. (2016). Software Testing Techniques And Strategies Use In Novice SoftwareTEAMS. Sisfo, 05(05), 556–562. https://doi.org/10.24089/j.sisfo.2016.03.007

Susila, G. P. A. J. (2017). Pengukuran Kinerja Lembaga Perkreditan Desa (Lpd) Kecamatan Susut Dengan Analisis BalancedSCORECARD. Jurnal Ilmu Sosial Dan Humaniora, 5(2). https://doi.org/10.23887/jish-undiksha.v5i2.8564

Aminah, A., Wiryono, S. K., & Sudrajad, Y. O. (2025). Digital Transformation in Microfinance Institutions: Drivers, Barriers, and Implications for MFI Performance and Sustainable Development. International Journal of Business Information Systems, 1(1). https://doi.org/10.1504/ijbis.2025.10073264

Anwar, N., & Kar, S. (2019). Review Paper on Various Software Testing Techniques & Strategies. Global Journal of Computer Science and Technology. https://doi.org/10.34257/gjcstcvol19is2pg43

Ardiyanti, V. D., & Pradita, A. P. (2025). Health Analysis of the Five Largest Banks in Indonesia during Global Uncertainty Using the RGEC Method (Case Study on Bank Mandiri, BRI, BCA, BNI, and BTN for the Period 2020-2024). Admisi Dan Bisnis, 26(2), 179–188.

Binaluyo, J. P., Santos, A. R., & Agustin, N. B. (2024). Challenges and Opportunities for Digital Transformation in Philippine Microfinance Institutions. International Journal of Economics and Financial Issues , 14(5). https://doi.org/10.32479/ijefi.16526

Dewi, M. Y. C., & Yadnyana, I. K. (2020). Penerapan Prinsip Good Corporate Governance pada Kinerja Berbasis Balanced Scorecard di LPD Kabupaten Badung. E-Jurnal Akuntansi, 31(5). https://doi.org/10.24843/eja.2021.v31.i05.p14

Doǧan, S., Betin-Can, A., & Garousi, V. (2014). Web application testing: A systematic literature review. Journal of Systems and Software, 91(1). https://doi.org/10.1016/j.jss.2014.01.010

Dorfleitner, G., Forcella, D., & Nguyen, Q. A. (2022). The digital transformation of microfinance institutions: an empirical analysis. Journal of Applied Accounting Research, 23(2). https://doi.org/10.1108/JAAR-02-2021-0041

Eka nopiyani, P., & Putu Laba Ari Saka Yana. (2023). Analisis Perbedaan Nilai Tingkat Kesehatan Pada Lpd Desa Adat Sambangan. E-Bisnis : Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1). https://doi.org/10.51903/e-bisnis.v16i1.1138

Fauzi, A., Marundha, A., Setyawan, I., Syarief, F., Harianto, R. A., & Pramukty, R. (2020). Analisis Capital Adequacy Ratio (Car) Dan Penilaian Tingkat Kesehatan Bank Pada Pt Bank Syariah Xxx. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 7(1). https://doi.org/10.35794/jmbi.v7i1.28392

Indira, D. made. (2022). Analisis Tingkat Kesehatan Lembaga Perkreditan Desa (Lpd) Berdasarkan Metode Camel Plus Pada Lpd Desa Adat Kedonganan. Madani Accounting And Management Journal, 8(1). https://doi.org/10.51882/jamm.v8i1.41

Khaledi, K., Chizari, M., Abbasi, E., & Sadighi, H. (2020). Microfinance systems analysis in rural Smes in Kurdistan. International Journal of Scientific and Technology Research, 9(3).

Mahaendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerka Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayanan, 21(2302–8556).

Ndubuisi, A. N., Chidoziem, A. M.-F., & Chinyere, O. J. (2017). Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2). https://doi.org/10.6007/ijarafms/v7-i2/2787

Peraturan Gubernur Bali Nomor 44 Tahun 2017, Pub. L. NOMOR 44 TAHUN 2017, https://www.bali.go.id (2017).

Pramanaswari, A. S. I. (2021). Pengukuran Kinerja Dengan Metode Balanced Scorecard Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Padangsambian. JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial Dan Pendidikan, 2(4). https://doi.org/10.36418/syntax-imperatif.v2i4.78

Raharja, M. A., & Supriana, I. W. (2019). Analisis Klasifikasi Tinggkat Kesehatan Lembaga Perkreditan Desa (Lpd) Menggunakan Metode K-Means Clustering. Jurnal Teknologi Informasi Dan Komputer, 5(1). https://doi.org/10.36002/jutik.v5i1.641

Riska, R., & Alamsyah, H. (2021). Penerapan Sistem Keamanan Web Menggunakan Metode Web Aplication Firewall. Jurnal Amplifier : Jurnal Ilmiah Bidang Teknik Elektro Dan Komputer, 11(1). https://doi.org/10.33369/jamplifier.v11i1.16683

Setianingsih, N. A., A, W. K., & Sari, H. P. (2024). Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi. Owner, 8(2). https://doi.org/10.33395/owner.v8i2.1974

Subhiyakto, E. R., & Utomo, D. W. (2016). Software Testing Techniques And Strategies Use In Novice SoftwareTEAMS. Sisfo, 05(05), 556–562. https://doi.org/10.24089/j.sisfo.2016.03.007

Susila, G. P. A. J. (2017). Pengukuran Kinerja Lembaga Perkreditan Desa (Lpd) Kecamatan Susut Dengan Analisis BalancedSCORECARD. Jurnal Ilmu Sosial Dan Humaniora, 5(2). https://doi.org/10.23887/jish-undiksha.v5i2.8564

Tambunan, M. A., & Putri, I. G. A. M. A. D. (2024). Pengaruh Good Corporate Governance, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Kinerja Keuangan Lpd Kabupaten Tabanan. Journal of Economic, Bussines and Accounting (COSTING), 7(5). https://doi.org/10.31539/costing.v7i5.9396

Trisnadewi, K. L., Cipta, W., & Suwendra, I. W. (2019). Penilaian Kesehatan LPD dengan Menggunakan Metode Camel. E-Journal Universitas Pendidikan Ganesha Jurusan Manajemen, 7.

Utari, N. K., & Adi Erawati, N. M. (2024). Analisis Tingkat Kesehatan Lembaga Perkreditan Desa (LPD) Ditinjau dengan Metode Capital, Assets, Management, Earning dan Liquidity (CAMEL). Innovative: Journal Of Social Science Research, 4(1 SE-Articles).

Wibawa, I. N. P., & Putra Astika, I. B. (2020). Penilaian Tingkat Kesehatan Lembaga Perkreditan Desa Se-Kecamatan Denpasar Utara Tahun 2016-2017. E-Jurnal Akuntansi, 30(2). https://doi.org/10.24843/eja.2020.v30.i02.p16

Wijana, I. M., Suardani, A. A. P., & Sudhana, I. G. P. F. P. (2019). Need Analysis And System Engineering Of Financial Planning Web-Based Application Development For Indigenous Communities At VillageCredit InstitutionIn Badung Regency; Bali. Proceedings of the International Conference on Social Science 2019 (ICSS 2019). https://doi.org/10.2991/icss-19.2019.15

Wilson, V., Swanlund, S., Kapoor, V., Gabbard, M., & Srinath, C. (2024). Software Development Life Cycle. Journal of The Society For Clinical Data Management, 1(1), 1–24.

Downloads

Published

2026-10-13

Issue

Vol. 27 No. 3 (2026): OKTOBER 2026

Section

Articles

License

Copyright (c) 2026 I Made Wijana, Anak Agung Putri Suardani, I Ketut Suandi, I Ketut : Suwintana, I Putu Gede Abdi sudiatmika

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.

Creative Commons License
This work is licensed under a  Creative Commons Attribution 4.0 International License.