Sistem Otomatis Ringkasan Laporan Keuangan Berbasis PDF Menggunakan Metode NLP Transformer

Fahmi Nugraha; Asep Surahmat

doi:10.22441/format.2025.v14.i2.009

Sistem Otomatis Ringkasan Laporan Keuangan Berbasis PDF Menggunakan Metode NLP Transformer

Fahmi Nugraha, Asep Surahmat

Abstract

Kompleksitas dan volume laporan keuangan perusahaan yang terus meningkat menjadi tantangan bagi analis dan pemangku kepentingan dalam menginterpretasikan informasi secara cepat dan akurat. Analisis manual cenderung memakan waktu lama dan rentan terhadap kesalahan. Penelitian ini mengusulkan sistem otomatis untuk melakukan peringkasan laporan keuangan berbasis PDF dengan menggunakan metode Natural Language Processing (NLP) berbasis Transformer. Sistem dikembangkan menggunakan Python serta memanfaatkan PyPDF2/pdfplumber untuk ekstraksi teks, NLTK untuk prapemrosesan, dan model BART/T5 dari Hugging Face Transformers untuk menghasilkan ringkasan. Evaluasi dilakukan pada laporan tahunan perusahaan multinasional dengan panjang 50–200 halaman. Hasil pengujian menunjukkan sistem mampu mereduksi teks hingga 10–15% dari panjang asli, dengan nilai rata-rata ROUGE-1 = 0,72; ROUGE-2 = 0,62; dan ROUGE-L = 0,70. Ringkasan yang dihasilkan mempertahankan informasi penting seperti tren pendapatan, laba bersih, beban operasional, dan arus kas. Pendekatan ini dapat mempercepat analisis keuangan, mengurangi beban kognitif analis, serta menghasilkan ringkasan yang konsisten. Ke depan, penelitian dapat dikembangkan dengan fine-tuning model pada korpus keuangan serta integrasi analisis sentimen untuk memperkaya interpretasi manajerial.

Keywords

laporan keuangan, peringkasan teks, Python, PDF, NLP Transformer

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DOI: http://dx.doi.org/10.22441/format.2025.v14.i2.009

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