Empowering a Small Enterprise through Community Engagement: Redesigning Revenue Systems Using Microsoft Excel
DOI:
https://doi.org/10.61656/sbamer.v6i2.543Keywords:
accounts receivable, subsidiary ledger, revenue posting, Microsoft Excel, Internal Control, SDG 8Abstract
Purpose: This study describes the procedure for posting revenue data to an Excel-based accounts receivable subsidiary ledger for an SMSE – CV SMN and identifies the obstacles that arise in the posting process together with their solutions. CV SMN is a local food trading company located in Malang Regency.
Method: A qualitative descriptive single case study was conducted during an internship at an accounting services office. Data were obtained through participant observation, consultations with the field supervisor, and documentation of the client's 2024 revenue recapitulation, customer list, payment records, and the office's working papers, and were analysed by comparing practice with accounts receivable, credit sales, and internal control concepts.
Findings: The posting procedure consists of four stages: reviewing initial client information, requesting source data, entering data into a subsidiary ledger organised as one sheet per customer, and compiling an overall receivables recapitulation. Each customer sheet records the transaction date, invoice number, item details, billed amount, payment date, payment amount, payment method, running balance, and payment status (paid, unpaid, or partially paid). Totals placed above each column are linked to the recapitulation sheet, whose ending balance supports the receivables reported in the statement of financial position and the notes to the financial statements. The main obstacles were duplicate customer names, misspelled customer names, and ending-balance discrepancies caused by formulas that were not extended or by input errors.
Implication: The procedure can be used as a training and reference tool for junior accounting staff and small businesses, while customer codes, naming standards, periodic verification, and staff training are needed to keep receivable balances reliable.
Originality: The study documents a practice-based posting procedure and links each step and obstacle to receivable control concepts in a small trading company setting.
Downloads
References
Ariyati, A. (2019). Analisis pengendalian internal piutang usaha untuk meminimalkan piutang tak tertagih PT XYZ. Jurnal Bina Akuntansi, 6(2), 98–123. https://doi.org/10.52859/jba.v6i2.64
Faza, A. R., & Kirana, N. W. I. (2026). Analisis efektivitas prosedur audit atas akun piutang dan dampaknya terhadap kualitas laporan keuangan klien KAP XYZ. Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA), 3(3). https://doi.org/10.70197/jebisma.v3i3.188
Fila, L. F., & Suhartini, D. (2025). Analisis rekonsiliasi piutang dan pengakuan pendapatan pada penjualan e-commerce: Studi kasus. Sosio e-Kons, 17(3), 285–291. https://doi.org/10.30998/sosioekons.v17i3.1050
Hafidz, S. K., & Putri, S. F. (2024). Transformasi pembelajaran AI dan AR untuk kecerdasan visual peserta didik pada materi buku besar pembantu perusahaan dagang. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 4(1). https://conference.um.ac.id/index.php/nsafe/article/download/9000/3111
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2017). Akuntansi keuangan menengah (IFRS ed.). Salemba Empat.
Ludfi, A., Malikha, P. L. N., & Pertiwi, D. A. (2022). Analisis penerapan akuntansi piutang pada KPRI Bahagia Depag Kabupaten Jombang. ABIDUMASY: Jurnal Pengabdian kepada Masyarakat, 3(2), 33–38. https://doi.org/10.33752/abidumasy.v3i2.3341
Mulyadi. (2016). Sistem akuntansi (4th ed.). Salemba Empat.
Ningsih, W. R., & Purwanti, M. (2022). Proses audit oleh KAP Hartman atas siklus pendapatan dan piutang di PT MUJU tahun 2020. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), 4, 252–266. https://doi.org/10.55916/frima.v0i4.380
Novita, S. M., & Wulanditya, P. (2020). Desain Microsoft Excel for accounting bagi UMKM (Studi kasus pada LS Farm Mojokerto). Jurnal Riset Terapan Akuntansi, 4(2), 192–205. https://doi.org/10.5281/zenodo.4275749
Nuzulita, N., & Mudjiumami, I. C. (2023). Efektifitas sistem informasi ditinjau dari dimensi kualitas pelayanan. Indonesian Journal of Sustainability Policy and Technology, 1(2), 70–81. https://doi.org/10.61656/ijospat.v1i2.155
Panko, R. R. (1998). What we know about spreadsheet errors. Journal of Organizational and End User Computing, 10(2), 15–21. https://doi.org/10.4018/joeuc.1998040102
Powell, S. G., Baker, K. R., & Lawson, B. (2008). A critical review of the literature on spreadsheet errors. Decision Support Systems, 46(1), 128–138. https://doi.org/10.1016/j.dss.2008.06.001
Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems (14th ed.). Pearson.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Suryaningrum, D.H. (2024). Modul Pengabdian Kepada Masyarakat: Pengembangan Program Casa UMKM Industri Aksesoris, Universitas Pembangunan Nasional Veteran Jawa Timur. https://www.academia.edu/125625781/MODUL_PENGABDIAN_KEPADA_MASYARAKAT_PENGEMBANGAN_PROGRAM_CASA_UMKM_INDUSTRI_AKSESORIS
Warren, C. S., Reeve, J. M., Duchac, J. E., Wahyuni, E. T., & Jusuf, A. A. (2017). Pengantar akuntansi 1: Adaptasi Indonesia (4th ed.). Salemba Empat.
Wiyati, N. K. D. (2022). Arti penting manajemen dan pencatatan piutang pada usaha mikro berdasar akrual (accrual basis). HIKMAYO: Jurnal Pengabdian Masyarakat Amayo, 1(2). https://doi.org/10.56606/hikmayo.v1i2.73
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Yuliati, S., & Badruzzaman, F. H. (2023). Analisis pengelolaan piutang usaha pada PT. XYZ Bandung. Referensi: Jurnal Ilmu Manajemen dan Akuntansi, 11(2), 63–72. https://doi.org/10.33366/ref.v11i2.5050
Zahura, D. A. T., & Hamdani, R. (2024). Analisis efektivitas pengendalian internal dalam proses penjualan dan penagihan piutang: Studi kasus pada perusahaan konsultan jasa akuntansi. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(2), 3557–3569. https://doi.org/10.56799/ekoma.v4i2.6275
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Diah Hari Suryaningrum, M. David Hardiansyah, Silvia Frahmadani, Lazuardy Syahputra, Tatsuya Akashi
This work is licensed under a Creative Commons Attribution 4.0 International License.
