Desain Sistem Akuntansi Sederhana Berbasis Excel untuk Usaha Mikro: Studi Kasus Toko Bu Ansiyah
(Simple Excel-Based Accounting System Design for Micro-Enterprises: A Case Study of Bu Ansiyah's Shop)
Abstrak
Purpose: This study aims to design a user-friendly accounting system using Microsoft Excel for Bu Ansiyah’s small retail store in Waru, Sidoarjo. The system is intended to help micro-entrepreneurs record financial transactions regularly in accordance with Indonesian accounting standards, including SAK EMKM, SAK ETAP, ISAK 35, and PSAK 1, 14, 16, and 23.
Method: The research adopts a qualitative approach with a case study method. Data collection was conducted through interviews, observations, and documentation of the store’s financial activities. The system design utilizes tools such as Data Flow Diagram (DFD) and Business Process Model and Notation (BPMN) to map the flow of financial information.
Findings: Before implementation, the store lacked formal financial records, relying solely on the owner's memory. After the Excel-based system was introduced, financial records became more accurate, and reports such as the Statement of Financial Position, Income Statement, and Notes to the Financial Statements could be generated automatically. These outputs aligned with the principles of recognition, measurement, and presentation in SAK EMKM and PSAK 1.
Implication: The system enhanced the store owner's financial literacy, supported compliance with national standards, and demonstrated a practical transition from manual bookkeeping to standardized financial reporting. It offers a replicable model for other micro-enterprises seeking to formalize their accounting practices.
Originality: This research is distinctive in its integration of SAK-based accounting principles with Excel automation tailored for micro-businesses. It bridges academic theory with real-world application, offering a practical and scalable solution for financial documentation in underserved sectors.
ABSTRAK
Tujuan: Penelitian ini bertujuan untuk merancang sistem akuntansi berbasis Microsoft Excel yang mudah digunakan untuk toko kecil milik Bu Ansiyah di Waru, Sidoarjo. Sistem ini dimaksudkan agar pemilik usaha mikro dapat mencatat transaksi keuangan secara teratur sesuai dengan standar akuntansi Indonesia, seperti SAK EMKM, SAK ETAP, ISAK 35, dan PSAK 1, 14, 16, serta 23.
Metode: Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi aktivitas keuangan toko. Perancangan sistem melibatkan alat bantu seperti Data Flow Diagram (DFD) dan Business Process Model and Notation (BPMN) untuk memetakan alur informasi keuangan.
Temuan: Sebelum sistem diterapkan, toko tidak memiliki pencatatan keuangan formal dan transaksi hanya diingat oleh pemilik. Setelah sistem Excel diimplementasikan, pencatatan menjadi lebih akurat dan laporan keuangan seperti Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan atas Laporan Keuangan dapat dihasilkan secara otomatis sesuai prinsip pengakuan, pengukuran, dan penyajian dalam SAK EMKM dan PSAK 1.
Implikasi: Sistem ini meningkatkan pemahaman pemilik toko terhadap keuangan, membantu pemenuhan standar nasional, dan menjadi contoh transisi dari pencatatan manual ke pelaporan keuangan yang terstandarisasi. Model ini berpotensi direplikasi untuk usaha mikro lainnya yang belum memiliki sistem akuntansi formal.
Orisinalitas: Keunikan penelitian ini terletak pada integrasi prinsip akuntansi berbasis SAK dengan otomatisasi Excel untuk usaha mikro, sehingga menjembatani teori akademik dengan praktik lapangan secara langsung dan aplikatif.
Kata Kunci: akuntansi sederhana, otomatisasi excel, UMKM, studi kualitatif, desain akuntansi, bisnis toko.
##plugins.generic.usageStats.downloads##
Referensi
Adabi, A. H., Agustina, A. E., Divatiara, A., Rini, W. M., & Adiyanto, M. R. (2024). Pencatatan Laporan Keuangan Sederhana Café Shalpak, Jurnal Media Akademik (JMA), 2(6). https://jurnal.mediaakademik.com/index.php/jma/article/view/497
Chusnia, F. F., Ramadhani, A. W., Agustin, E. N., Hasan, F., Kurniawati, A. D., & Nurrijal, M. N. (2025). Penerapan Sistem Pengendalian Internal untuk Penerimaan Kas di Toko Sinar Grosir di Jawa Timur – Indonesia: (Implementation of Internal Control System for Cash Receipts at Sinar Grosir Store in East Java – Indonesia). Small Business Accounting Management and Entrepreneurship Review, 5(1), 14-26. https://doi.org/10.61656/sbamer.v5i1.324
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications. https://eur-lex.europa.eu/legal-content/PT/TXT/PDF/?uri=CELEX:32016R0679&from=PT%0Ahttp://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52012PC0011:pt:NOT
Daniyati, D., Roni, R., & Kharisma, A. S. (2023). Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (Studi Kasus di Desa Karangmalang, Kecamatan Ketanggungan, Kabupaten Brebes), JIMPS: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(3), 1343-1352. https://jim.usk.ac.id/sejarah/article/view/25150
IAI (2018). Pernyataan Standar Akuntansi Keuangan (PSAK), Ikatan Akuntan Indonesia. https://web.iaiglobal.or.id/SAK-IAI/PSAK%20Umum#gsc.tab=0
Mahama, F. & Dahlan, H. M. (2024). Factors Influencing Accounting Information System Adoption in Small and Medium-Sized Enterprises: A Case Study of Northern Ghana, International Journal of Academic Research in Business and Social Sciences, 12(4), 847-862. http://dx.doi.org/10.6007/IJARBSS/v12-i4/12964
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Sage Publications.
Mokodompit, M. R. & Nugraeni N. (2025). Analisis Pengelolaan Keuangan pada Pelaku UMKM di Pasar Beringharjo Yogyakarta untuk Meningkatkan Kinerja Usaha dan Keberlanjutan Bisnis. GEMILANG: Jurnal Manajemen dan Akuntansi, 5(4), 335–351. https://doi.org/10.56910/gemilang.v5i4.2992
Mujilan, M. & Immanuela, I. (2023). Pilar Penerapan Akuntansi Menuju Keunggulan Kompetitif UKM. Jurnal Akuntansi Multiparadigma, [S.l.], v. 14, n. 3, p. 505-520. http://dx.doi.org/10.21776/ub.jamal.2023.14.3.35.
Myeko, Z. & Madikane, V. (2019). Challenges of Record Keeping for Engcobo Small, Micro, and Medium Businesses in South Africa, Global Journal of Management and Business Research, https://journalofbusiness.org/index.php/GJMBR/article/view/2806/1-Challenges-of-Record-Keeping_JATS_NLM_xml#toc
Najwa, A., Puspitasari, D. A., Rosepandanwangi, D., Zhafran, V. L. H., Aprillia, N. T., & Sherlinda, F. (2025). Analysis of the Implementation of the Purchasing Accounting System and Internal Control at the Hikmah Stationery Store. Sustainable Business Accounting and Management Review, 7(2), 1-13. https://doi.org/10.61656/sbamr.v7i2.280
Nugrayanti, R., Hasnidar, H., & Yusdiman, Y. (2024). Perspective of Micro Business Financial Behavior (Case-Study on Tape Mom Ashka’s), Invoice: Jurnal Ilmu Akuntansi, 6(2), 239-247. https://doi.org/10.26618/inv.v6i2.14496
Nuzulita, N., Djohan, R. S. A., & Roiqoh, S. (2020). Supply Chain Management Analysis Using the Business Process Model and Notation in the Midst of the Covid-19 Pandemic: (A Case Study at MS Company – Indonesia). JASF: Journal of Accounting and Strategic Finance, 3(2), 185–198. https://doi.org/10.33005/jasf.v3i2.144
Padriyansyah, P., & Pratiwi, T. S. (2025). Analisis Penggunaan Microsoft Excel dalam Pembukuan Keuangan Perusahaan: Sebuah Kajian Literatur. Jurnal Riset Manajemen dan Akuntansi, 5(1), 256–268. https://doi.org/10.55606/jurima.v5i1.5159
Rahmawati, D., Thaha, A. R., & Priyanto, A. (2023). Financial literacy, digital transformation adoption, and their significance to the MSMEs performance in Bandung city. Jurnal Manajemen Bisnis Dan Kewirausahaan, 7(1), 213–223. https://doi.org/10.24912/jmbk.v7i1.20702
Rasyidin, M. (2025). The Subjective Experience of Small Business Owners in Managing and Developing Their Enterprises: A Case Study in the Indonesian MSME Sector, BizNesia: Journal of Business, Management, and Accounting, Vol. 1 No. 1, 20-29. https://journals.ai-mrc.com/jbma/article/view/62.
Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (15th ed.). Pearson Education.
Sihotang, E. T., Nita, R. A., & Budiana, K. M. (2025). Excel-based assistance in financial management of micro-enterprises in the catering industry. Journal of Community Service and Empowerment, 6(1), 11–19. https://doi.org/10.22219/jcse.v6i1.37003
Sugiyono. (2021). Metode penelitian kualitatif, kuantitatif, dan R&D. Alfabeta.
Suryaningrum, D. H., Putri, A. F., Ning G., M. S., Amalia, F. N., Putri, R. C., Cahyani, R. D., Sukowati, E. M. A., Sagita, P. D., & Setyawati, A. (2024). Modul Pengabdian Kepada Masyarakat: Pengembangan Program Casa UMKM Industri Aksesoris. https://www.academia.edu/125625781/MODUL_PENGABDIAN_KEPADA_MASYARAKAT_PENGEMBANGAN_PROGRAM_CASA_UMKM_INDUSTRI_AKSESORIS
Suryaningrum, D. H., Nurcahya R., D., Nis, F. P., Fitri M., S., Trismayda P., E., Nathanael, J., & Mahdy F., I. (2025). Modul Pengabdian Kepada Masyarakat: Desain Akuntansi Usaha Dagang (Toko). https://www.academia.edu/129311849/Modul_Pengabdian_Kepada_Masyarakat_Desain_Akuntansi_Usaha_Dagang_Toko_
Tilley, S. (2020), Systems Analysis and Design, Cengage-USA
Wulanditya, P., & Aprillianita, R. (2018). The Development of Accounting Information System Based on Excel in Helping CV. Ladi Collection Preparing Their Financial Statement. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 15(1), 71–84. https://doi.org/10.31106/jema.v15i01.778
##submission.copyrightStatement##
##submission.license.cc.by4.footer##
