Perancangan Aplikasi Akuntansi Berbasis Microsoft Excel untuk Penyusunan Laporan Keuangan UMKM Dagang: Studi Kasus YG Paperbag
(Designing a Microsoft Excel-Based Accounting Application for Financial Reporting of Trading MSMEs: A Case Study of YG Paperbag)
DOI:
https://doi.org/10.61656/sbamr.v7i3.524Keywords:
Accounting Information System, Microsoft Excel, Spreadsheet Error, MSMEs, SAK EMKM, Financial ReportingAbstract
Purpose: This study aims to design, demonstrate, and evaluate a Microsoft Excel-based accounting application that automates the complete accounting cycle of a trading micro, small, and medium enterprise (MSME), using YG Paperbag, a paper bag and paper core trader in Gresik, East Java, as the case.
Method: The study adopts a design science research approach combined with a single case study. The application was built as a set of linked worksheets (chart of accounts, general journal, stock card, general ledger, trial balance, worksheet, income statement, statement of changes in equity, statement of financial position, and cash flow statement) using data validation and IF, VLOOKUP, SUMIF, and SUM functions. It was demonstrated with the opening balances and August 2023 transactions of YG Paperbag and evaluated through three layers of output testing: balance tests, articulation tests between statements, and independent recalculation.
Findings: The application successfully generates all financial statements automatically once the user enters company details, account codes, and transactions, and every internal balance test is satisfied. However, the evaluation reveals errors that balance checks cannot detect: sales returns classified within cost of goods sold, drawings presented as a current asset, a reversed cost entry for sales returns (Rp24,000), September transactions recorded in August (cut-off), an ambiguous reporting period, and a cash flow statement that does not articulate with the statement of financial position. Most errors are logic errors rooted in accounting concepts rather than in Excel skills.
Implication: Spreadsheet-based accounting applications are a feasible and affordable solution for MSMEs, provided they include an articulation control panel, automatic reconciliation between the inventory control account and the stock card, period date validation, formula protection, and a cash flow statement based on actual cash movements.
Originality: Unlike prior studies that stop at demonstrating that Excel applications can produce SAK EMKM-compliant reports, this study offers a three-layer evaluation instrument (balance, articulation, and recalculation) that exposes hidden logic errors and can be adopted both as a design checklist for MSME applications and as an assessment rubric in project-based accounting education.
ABSTRAK
Tujuan: Penelitian ini bertujuan merancang, mendemonstrasikan, dan mengevaluasi aplikasi akuntansi berbasis Microsoft Excel yang mengotomatisasi siklus akuntansi usaha mikro, kecil, dan menengah (UMKM) dagang secara utuh, dengan studi kasus YG Paperbag, pedagang paper bag dan paper core di Gresik, Jawa Timur.
Metode: Penelitian menggunakan pendekatan design science research yang dipadukan dengan studi kasus tunggal. Aplikasi dibangun sebagai rangkaian sheet yang saling terhubung (kode akun, jurnal umum, kartu stok, buku besar, neraca saldo, neraca lajur, laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, dan laporan arus kas) dengan memanfaatkan validasi data serta fungsi IF, VLOOKUP, SUMIF, dan SUM. Aplikasi didemonstrasikan menggunakan saldo awal dan transaksi YG Paperbag bulan Agustus 2023, lalu dievaluasi melalui tiga lapis pengujian keluaran, yaitu uji keseimbangan, uji artikulasi antarlaporan, dan uji rekalkulasi independen.
Temuan: Aplikasi mampu menghasilkan seluruh laporan keuangan secara otomatis setelah pengguna memasukkan data perusahaan, kode akun, dan transaksi, dan seluruh uji keseimbangan internal terpenuhi. Namun, evaluasi mengungkap kesalahan yang tidak terdeteksi oleh pemeriksaan keseimbangan, yaitu retur penjualan diklasifikasikan dalam harga pokok penjualan, prive disajikan sebagai aset lancar, arah jurnal harga pokok atas retur penjualan terbalik (Rp24.000), transaksi September dibukukan pada periode Agustus, periode laporan yang tidak jelas, serta laporan arus kas yang tidak berartikulasi dengan laporan posisi keuangan. Sebagian besar kesalahan merupakan kesalahan logika yang berakar pada konsep akuntansi, bukan pada keterampilan Excel.
Implikasi: Aplikasi akuntansi berbasis spreadsheet merupakan solusi yang layak dan terjangkau bagi UMKM, dengan syarat dilengkapi panel pemeriksaan artikulasi, rekonsiliasi otomatis antara akun persediaan dan kartu stok, validasi tanggal periode, perlindungan rumus, serta laporan arus kas yang disusun dari mutasi kas yang sebenarnya.
Orisinalitas: Berbeda dengan studi terdahulu yang berhenti pada demonstrasi bahwa aplikasi Excel mampu menghasilkan laporan sesuai SAK EMKM, penelitian ini menawarkan instrumen evaluasi tiga lapis (keseimbangan, artikulasi, dan rekalkulasi) yang mampu mengungkap kesalahan logika tersembunyi, dan dapat diadopsi sebagai daftar periksa perancangan aplikasi UMKM maupun rubrik penilaian dalam pembelajaran akuntansi berbasis proyek.
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Copyright (c) 2025 Estevania Angel Gloria, Selvia Febrianti, Natasya Oktavina, Vidya Hangialevi Waninghiyun, Rindu Reza Budiarti, Nur Hikma Ismail
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