An Analysis of the Certainty Factor Algorithm for Financial Data Recording at CV. Moeha Based on the Expert System Concept

Authors

  • Muhammad Irsyad Universitas Pembangunan Panca Budi
  • Andysah Putera Utama Siahaan Universitas Pembangunan Panca Budi

Keywords:

Expert System, Financial Analysis, CV. Moeha

Abstract

Analysing a company’s financial statements is a complex process requiring annual evaluation by financial management to assess financial health. Limited knowledge and analytical skills among some finance staff mean that only those with true expertise can perform this task. The application developed in this study is designed to be interactive and efficient, allowing the calculation of CV. Moeha’s financial performance using the Certainty Factor (CF) method based on financial ratios. However, its scope is limited to calculating CF values and does not extend to drawing conclusions about the company’s overall financial health. This expert system is developed with the aim of assisting finance staff who do not have a strong background in financial analysis, so that they can perform the recurring annual activity of analysing the company’s financial statements to determine the financial condition of CV. Moeha can be carried out more easily and systematically.

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Published

2025-10-27