Perancangan Aplikasi Desain Akuntansi Berbasis Microsoft Excel untuk Penyusunan Laporan Keuangan pada CV Surya Cemerlang
(Design of a Microsoft Excel-Based Accounting Application for Financial Statement Preparation at CV Surya Cemerlang)
DOI:
https://doi.org/10.61656/sbamr.v7i2.526Kata Kunci:
Accounting Application, Accounting Information System, Application Controls, Financial Statements, Microsoft ExcelAbstrak
Purpose: This study aims to design and document a Microsoft Excel-based accounting application that integrates the accounting cycle, from the chart of accounts to the financial statements, in order to reduce account and data input errors that lead to misstatements in the financial reports of CV Surya Cemerlang, an environmental-document consulting firm in Sidoarjo, East Java.
Method: The study uses a descriptive qualitative approach with a design-and-development case study. Data were collected through preliminary investigations, interviews with the partner, observation, and documentation. The development stages comprised a feasibility study (operational, technical, legal, and socio-environmental), a SWOT analysis, project management planning, application design and construction, and functional testing using simulated transactions for the September 2023 period.
Findings: The application consists of seven integrated worksheets: Home menu, Chart of Accounts, General Journal, General Ledger, Worksheet (Neraca Lajur), Income Statement, and Balance Sheet. Integration is achieved through named cells and ranges, Data Validation drop-down lists, hyperlink navigation, and lookup and conditional-summation formulas (VLOOKUP, SUMIF, COUNTIF, IF, ISERROR). Embedded control indicators (BALANCE/NOT BALANCE and DIFFERENCE) automatically detect imbalances between debits and credits and between assets and liabilities plus equity.
Implication: A low-cost spreadsheet application with embedded input and processing controls can serve as a transitional accounting information system for small entities that are not yet ready to adopt commercial accounting software, provided that it is accompanied by user training, worksheet protection, and periodic review.
Originality: This study documents, step by step, the formula architecture of a fully integrated spreadsheet accounting application for a service-based environmental consulting firm and analyzes it through the lens of application controls and spreadsheet quality assurance, an angle rarely covered by prior Excel-for-accounting studies that focus on micro culinary or trading businesses.
ABSTRAK
Tujuan: Penelitian ini bertujuan merancang dan mendokumentasikan aplikasi akuntansi berbasis Microsoft Excel yang mengintegrasikan siklus akuntansi, mulai dari daftar kode akun hingga laporan keuangan, guna mengurangi kesalahan input akun dan data yang berakibat pada salah saji laporan keuangan CV Surya Cemerlang, perusahaan jasa konsultan dokumen lingkungan di Sidoarjo, Jawa Timur.
Metode: Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus perancangan dan pengembangan. Data dikumpulkan melalui investigasi pendahuluan, wawancara dengan mitra, observasi, dan dokumentasi. Tahap pengembangan meliputi studi kelayakan (operasional, teknis, hukum, serta sosial dan lingkungan), analisis SWOT, perencanaan manajemen proyek, perancangan dan pembuatan aplikasi, serta pengujian fungsional menggunakan transaksi simulasi periode September 2023.
Temuan: Aplikasi terdiri atas tujuh lembar kerja terintegrasi, yaitu Menu Home, Daftar Kode Akun, Jurnal Umum, Buku Besar, Neraca Lajur, Laba Rugi, dan Neraca. Integrasi dicapai melalui penamaan sel dan rentang data, daftar pilihan Data Validation, navigasi hyperlink, serta rumus pencarian dan penjumlahan bersyarat (VLOOKUP, SUMIF, COUNTIF, IF, ISERROR). Indikator kontrol yang tertanam (BALANCE/TIDAK BALANCE dan SELISIH) secara otomatis mendeteksi ketidakseimbangan antara debet dan kredit serta antara aktiva dengan kewajiban dan ekuitas.
Implikasi: Aplikasi spreadsheet berbiaya rendah yang dilengkapi pengendalian input dan pemrosesan dapat menjadi sistem informasi akuntansi transisi bagi entitas kecil yang belum siap mengadopsi perangkat lunak akuntansi komersial, dengan syarat disertai pelatihan pengguna, proteksi lembar kerja, dan reviu berkala.
Orisinalitas: Penelitian ini mendokumentasikan secara rinci arsitektur rumus aplikasi akuntansi spreadsheet yang terintegrasi penuh pada perusahaan jasa konsultan lingkungan dan menganalisisnya dari sudut pandang pengendalian aplikasi dan penjaminan kualitas spreadsheet, sudut pandang yang jarang dibahas penelitian Excel for accounting sebelumnya yang umumnya berfokus pada usaha mikro kuliner atau dagang.
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Hak Cipta (c) 2025 Niken Yofi Kania, Farida Nur Mahmudah, Farania Dwi Noer Rahmah, Sabina Fitri Rahmadani, Anasyah Wulandari, Andini Widiya Setyaningrum, Regina Astuti
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