JRSSEM 2022, Vol. 02, No. 07, 1302 – 1324

E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494

DOI: 10.36418/jrssem.v2i07.378 https://jrssem.publikasiindonesia.id/index.php/jrssem/index

DEVELOPMENT OF COMPUTER ACCOUNTING

APPLICATIONS WITH MICROSOFT EXCEL VBA (MACRO)

IN THE PREPARATION OF FINANCIAL STATEMENTS OF

MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES)

COCONUT WOOD FURNITURE

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku

Manado State Polytechnic, Indonesia

*

e-mail: steviekaligis1504@gmail.com, ivolletywalukow@gmail.com, rengkujeffry@gmail.com

*Correspondence: steviekaligis1504@gmail.com

Submitted

: 25 Januari 2023

Revised

: 05 Februari 2023

Accepted

: 15 Februari 2023

Abstract: Micro, small and medium enterprises (MSMEs) are one of the economic activities

carried out by most Indonesians. MSMEs have a very significant contribution in employment,

forming Gross Domestic Product, national export value and national investment. Until 2019,

the number of MSMEs in Indonesia reached 56.5 million. In this study, it found that the

accounting information system was weak and not in accordance with Financial Accounting

Standards at the Technical Education Training Center (BLPT) GMIM Kaaten Tomohon. Seeing

the importance of accounting information systems today to the progress of business

organizations, and the number of orders for goods at BLPT GMIM Kaaten Tomohon is currently

increasing, a fast, accurate and accountable recording process is needed in order to make

decisions appropriately based on Financial Accounting Standards. The purpose of this study is

to help MSMEs develop the application of a Microsoft Excel VBA (Macro) based accounting

information system on BLPT GMIM Kaaten Tomohon. The development method in this study

uses the

Borg and Gall Research and Development (R&D)

model, through this model aims to

produce a computer application-based Accounting information system. Data is obtained

directly from the company through interviews and documentation. Based on the data

obtained, it is stated that the BLPT GMIM Kaaten Tomohon accounting information system has

several weaknesses, such as the non-implementation of a computer-based accounting

information system. From these weaknesses, researchers provide suggestions to use a

Microsoft Excel VBA (Macro) based accounting information system that is easy to operate and

in accordance with SAK EMKM.

Kata Kunci: MSMEs; SAK EMKM; Computer Applications

1303 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

INTRODUCTION

Micro, small and medium

enterprises (MSMEs) are one of the

economic activities carried out by most

Indonesians. MSMEs have a very significant

contribution in employment, forming Gross

Domestic Product, national export value

and national investment. Until 2019, the

number of MSMEs in Indonesia reached

65.5 million MSMEs, (Siregar et al., 2021).

One of the MSMEs in Indonesia,

more specifically in North Sulawesi, is the

use of coconut plants and their derivatives,

and one of its uses can be processed into

furniture. Furniture is one of the industrial

products and is also one of the

commodities of handicrafts that have a

fairly important role in meeting the needs

of the people of North Sulawesi, and also

the business can improve the welfare of the

people, because it can absorb job

opportunities while increasing the income

of the perpetrators. The furniture industry

is also one of Indonesia's export

commodities as a producer of foreign

exchange in the country, the coconut wood

used is coconut wood which is 60 years old

so that the quality of the wood is very good.

One of the challenges encountered

in MSMEs is the presentation of financial

statements, because the availability of fast

and adequate financial statements in

calculating profitability and performance

evaluation for economic decision making is

very necessary. The availability of financial

statements for MSME entities is a top

priority need to make this entity more

independent and modern, therefore since

January 1, 2018 the National Management

Board of the Indonesian Institute of

Accountants issued a statement that Micro,

Small and Medium Enterprises (MSMEs)

urgently need financial reporting to

provide information for the public, as a

manifestation of accountable financial

management like as a unit of entity as

required against larger entities. This is

because MSMEs are proven to be able to

withstand economic shocks that hit the

nation and state of Indonesia, besides that

MSMEs are also proven to be able to

encourage and increase national economic

growth in a sustainable manner.

Financial accounting practices in

MSMEs in Indonesia are still low and have

many weaknesses (Afif & Mulyani, 2016).

These weaknesses include low education,

lack of understanding of Financial

Accounting Standards (SAK) from

managers. This happens because there is

no regulation for MSMEs to require the

preparation of financial statements, even

small companies in Indonesia are proven to

tend to choose calculation norms (without

compiling financial statements) as the basis

for tax calculations.

The practice of recording

technology-based accounting transactions

is still very rarely found in MSMEs, even

though they often face capital problems to

develop a business. One of the efforts to

develop small and medium-sized

businesses can be done by obtaining

business credit from bank institutions and

other financial institutions. this is difficult to

obtain because there is no accounting

information system that can produce fast

and adequate financial information to

apply for credit, this is in line with (Ezeagba,

2017) that adequate financial statements

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1304

are one of the requirements in applying for

credit.

The development of information

technology affects the role of accounting

information systems because information

technology has drastically changed the

organization in carrying out activities.

According to (Budiartha & Rukmiyati, 2016)

the use of a well-directed and integrated

computer-based accounting information

system is absolutely necessary to obtain

accurate and reliable information in the

decision-making process, the development

of information technology provides various

benefits in managing and storing data and

converting the data into information to

users, also provides benefits and

convenience for users, because it has the

advantages of presenting data accurately,

speed in processing data, and automating

according to orders from users. If a user is

able to master and utilize the technology

well, it can have an influence on improving

the efficiency of the company's activity

processes and gaining a competitive

advantage by managing existing

information resources (Prayohardana et al.,

2016), this is in line with (Turner et al., 2022;

Xu et al., 2017) that automation in

accounting information systems can

simplify accounting recording so that it

becomes faster and more efficient. In the

United States, MSMEs that use information

technology reach 59% as shown by

roberthalf.com

Figure 1. Tabulation of Microsoft excel

usage data in MSMEs in the United States

Financial statements generated by

accounting software will also become more

accountable and accurate (Lavia López &

Hiebl, 2015; Popat et al., 2015). Especially in

this digital era, technology has become a

business need, including even small-scale

businesses. For this reason, the application

of technology-based accounting is

naturally carried out (Han et al., 2013;

Nicholas & Fruhmann, 2014).

Unfortunately, it is still difficult to

find the type of accounting software that

really suits all business activities. In general,

the finished software has a very complex

set of instruments, especially for activities

at the MSME level. This is what makes the

use of accounting software more difficult,

especially if MSME actors are not familiar

with information technology. If MSME

actors want to hire services to make special

software that really suits the needs and

characteristics of their MSMEs, the costs

incurred are certainly not cheap. Therefore,

instead of being interested, MSME players

will be increasingly reluctant to use

technology-based accounting.

Reluctance to use accounting

software makes most MSME actors still

record finances manually or some even do

not record at all (Achadiyah, 2019; Dewi &

1305 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

Restika, 2018). The manual recording is also

carried out incompletely and not in

accordance with the Financial Accounting

Standards of Micro, Small, and Medium

Entities (SAK EMKM), so it cannot produce

complete and reliable financial statements

(Andarsari & Dura, 2018; Kurniasih et al.,

2013; Zulfikar et al., 2022). This will certainly

have an impact on the quality of

managerial decision-making (Yaftian et al.,

2017; Abbasi et al., 2014). In fact, it can also

result in mismanagement of resources

(Albuquerque et al., 2017; Uyar &

Güngörmüş, 2013). MSMEs, which are

medium-to-low-scale businesses, certainly

have to be careful in managing limited

business resources if they don't want to

experience losses considering the limited

capital funds owned. The problem of lack of

knowledge of accounting science and the

complexity of the accounting process

which is felt to only increase the burden, so

that accounting records are often ignored

by small and medium enterprises (Armitage

et al., 2016; Berthelot & Morrill, 2016).

Instead of being challenged to learn

accounting according to applicable

standards, small and medium enterprises

are increasingly less interested in

implementing accounting.

In order for MSME actors to record

accounting correctly, a system is needed

that can meet two main aspects of the

problem, namely the elements of benefit

and convenience. Microsoft excel is

believed to have fulfilled both elements.

Because this software is able to automate

accounting can be done quickly and

precisely, it is even much easier to operate.

When compared to other accounting

software such as Myob, Xero, and Zahir.

This application is certainly much cheaper

and more familiar eventhough manual

program is needed first with various

formulas and excel functions. Manual

formula creation can produce accounting

software that is in accordance with the

needs and characteristics of business

activities as well as the ability of MSME

actors as parties who will run the software

(Daspit & D’souza, 2017; Wu et al., 2017).

Moreover, excel with the visual basic for a

pplications (VBA) Macro feature which is a

feature used to develop according to user

needs. This is where the role of researchers

who not only analyze MSME problems, but

also solve the problems faced.

The selection of Microsoft Excel as a

software for accounting automation in

MSMEs is the right choice because this

application is easy to find on all computers

and is designed to help calculate, tabulate,

store, map, and compare data for current

and future reference. Microsoft Excel is also

a built-in application from Microsoft that is

included in every personal computer used

by the Indonesian people in general, which

turns out to have an additional editor

feature that makes it a number processing

application and accounting data processor.

MATERIALS AND METHODS

Types of Research

This research is research and

developmentt (R&D). According to

(Sukmadinata, 2013), "Research and

development (R&D) is a process or steps to

develop a new product or perfect an

existing product, which can be accounted

for", while according to (Sugiyono, 2015),

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1306

"Research and development (R&D) is a

research method used to produce a

particular product, and test the

effectiveness of the product". This study

aims to improvethe application of

automated computer accounting in BLPT

GMIM Kaaten Tomohon.

Research Ground

This research was conducted in

laboratorium microsoft excel jaffairs

akuntansi polimdo and coconut wood

furniture business BLPT GMIM Kaaten

Tomohon.

Research Procedure

The research procedure used in this

study used a 4D development model. This

research model uses 4 stages of

development, namely Define, Design,

Develop, and Disseminate.

1. Define Stage

In this stage, the researcher

establishes the fundamental problems

faced by entities in making financial

statements. There are 2 analyses carried out

in this stage, namely needs analysis and

benefit analysis.

2. Design

This stage aims to design the

application model. At this stage, the design

of a computer accounting application using

Microsoft Excel as a medium for recording

and preparing financial statements is

carried out.

3. Develop

All components that have been

prepared at the design stage are assembled

into a unified media that is intact in

accordance with the design that has been

designed in validation by media experts

and material experts. The result is in the

form of suggestions, comments, and input

to revise the development. Before this

application is disseminated, it is necessary

to have a development test.

4. Disseminate (spread)

Field trials, at this stage, are tested

to find out the entity's assessment of the

application that has been developed.

Research Flow

Figure 3. Research Flow

RESULTS AND DISCUSSION

In the implementation of research

divided into development stages:

Unavailability of a Suitable Accounting

System SAK EMKM

The fundamental problem of these

MSMEs is the unavailability of an

Define

1.

Interview with

menegement

2. Literatur Study

Design

1.

Accounting Guidelines

2.

Financial Reporting

Format

Develop

System Planning

Deseminate

Users test

Microsoft Excel Accounting Computer

Application with VBA Macro MSMEs

1307 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

accounting system that suits business

needs. At this stage, researchers first

explore the root of the problem at BLPT

GMIM Kaaten Tomohon in relation to the

implementation of the accounting system.

For this reason, researchers confirmed to

BLPT GMIM Kaaten Tomohon, and from the

interview results it turned out that they did

not understand the benefits of the

accounting system, so their financial

statements were not in accordance with the

rules of SAK EMKM which requires entities

to present financial statements.

"For a long time, we have wanted the

financial management system to use

accounting personnel so that financial

statements can be made according to

the rules, so that based on these

financial statements we can quickly

make proposals for bank credit

submissions and also accountability to

the owner in this case GMIM. we use

conventional bookkeeping that contains

only cash in and us out information and

the difference is considered an

advantage (Jonlee).”

Researchers found several things,

namely that the financial statements they

compiled were only Cash Balance

Statements derived from cash receipts and

cash expenditures only, and from manual

excel recording, this certainly did not meet

the requirements for presenting financial

statements as stated in the SAK EMKM.

Whereas SAK EMKM states that fair

presentation requires an honest

presentation of the influence of

transactions, events and other conditions

that are in accordance with the definition

and criteria for recognizing assets,

liabilities, income, and expenses. Disclosure

of transactions is necessary when

compliance with certain requirements in

the SAK EMKM is sufficient for the user to

understand the effect of transactions,

events and other conditions that fit the

definition and criteria for recognition of

assets, liabilities, income, and expenses.

According to SAK EMKM, the purpose of

reasonable presentation is relevant, precise

representation, comparability and

understanding. In addition, this MSME is an

Industrial business that has a high level of

difficulty in making financial reports,

because it must present the Cost of Goods

Produced (Production Costs) and Cost of

Goods Sold (COGS), but in fact they only

make records manually in the book of cash

income and cash expenditure. They

understand that the system is sufficient to

produce financial information that can be

accounted for to continue the business, in

line with (Popa et al., 2018; Sulong et al.,

2015), where the difference between cash

income and cash expenditure is recognized

as profit. This is what makes the

information presented very simple and

incomplete.

Another thing is also a problem,

BLPT GMIM Kaaten Tomohon is difficult to

accept the use of accounting information

technology, because they think that the

price of software is very expensive and

difficult to run, so they argue that even if

accounting information technology is used,

there must be 2 factors that are taken into

consideration, namely the benefit and

convenience factors. The benefits obtained

must certainly be greater than the costs

and efforts spent (Azudin & Mansor, 2018).

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1308

Therefore, the factor of ease in obtaining

and operating, or maintaining accounting

information technology also greatly affects

its receipt (Guritno & Siringoringo, 2013;

Hamid et al., 2016; Henderson et al., 2016).

With more convenience and expediency,

someone will definitely consider using the

technology, so that its use does not make

it difficult and does not need to be avoided.

In addition, the business activities of

BLPT GMIM Kaaten Tomohon as a coconut

wood handicraft industry are not limited to

sales and purchase activities only, but also

production activities, meaning that 80% of

their business activities are in the

production process of goods, there are

several things that are experienced by

them, where the production department

often experiences running out of raw

materials during road cement production

and also often excess raw materials which

results in increased warehouse costs, This is

because they do not have an accounting

information system so they do not have fast

information on the calculation of

production costs and they have difficulty

determining the selling price, this results in

difficulty in determining gross profit. From

the explanation provided, researchers feel

the need for an understanding of the

production cycle, so that this business unit

knows what the stages of the production

process are like.

In addition to production activities

and purchasing activities, sales activities are

important transactions and routine

recording. Sales activities are carried out

directly at the BLPT GMIM Kaaten

Tomohon industrial house, soit seems that

consumers will come directly to buy goods

both for resale and their own use. Not

infrequently there are also buyers who ask

for special specifications on their products

so that buyers will order in advance the

products they want.

From the various information that

has been obtained, it can be concluded that

the recording on BLPT GMIM Kaaten

Tomohon actually already exists, but in a

format that is still very simple because of

the convenience factor. The ease of

simplicity actually causes the information

produced to be doubted by the manager

himself and even difficult to identify the

things needed, so that simple recording

cannot provide benefits. As a result, the

manager is confused about the purpose of

doing the recording. It is because of their

desire that there must be an element of

technological acceptance that pays

attention to the perception of usefulness

and ease in technology to increase the

acceptance and use of technology by its

use (Gresty, 2013; Mbatha, 2013). With this

desire, researchers certainly have to make

adjustments to their needs and abilities as

potential users and of course consider

aspects of the usefulness and ease of the

technology made.

With the conditions mentioned

above, it is necessary to design an

accounting information system as needed.

Abag of these problems, BLPT GMIM

Kaaten Tomohon wants an automated

system of breastfeeding that directly leads

to the desired results as a basis for decision

making to be realized. The desire to

implement automation meets the 2 fators,

namely the benefits and convenience in the

application of information system

technology. With this desire, researchers

certainly have to make adjustments to the

1309 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

needs and capabilities of BLPT GMIM

Kaaten as potential users.

Based on the interview results,

Microsoft Excel is believed to be the best

choice for BLPT GMIM Kaaten Tomohon to

implement a needs-based accounting

information system. Besides being cheap,

almost everyone who has a computer

device must already have this application

so there is no need to install new

applications. The convenience presented

by this application is very much in line with

what is expected by BLPT GMIM Kaaten

Tomohon.

The manufacture of components in

the accounting information system is

carried out by the researcher himself based

on the information and needs that have

been presented by the owner. Researchers

develop several excel formulas and connect

each part so as to form an automated

system. The information system created is

in the form of a transaction recording

system that will be directly connected to all

stages of the accounting cycle to the final

balance sheet. This system is made based

on the specifications of the needs and

business characteristics of BLPT GMIM

Kaaten Tomohon.

In making an application for BLPT

GMIM Kaaten Tomohon, researchers are

guided by SAK EMKM which was specially

made to facilitate the presentation of

financial statements to MSMEs. In SAK

EMKM, it is stated that there are only three

types of reports that must be made by

every MSME, namely the income

statement, financial position statement,

and CALK, because all three are considered

sufficient for MSME-level business decision

making.

The creation of components in this

accounting application is carried out by the

research team based on the information

and needs that have been explained by the

business manager. By using and

developing various function formulas and

modules in VBA Macro which will later form

an automated system based on the

accounting cycle, namely transaction input

according to the type of transaction after

which the application proceeds and the

output is financial statements based on

SAK EMKM.

In addition, the accounting policies

used in accordance with the SAK EMKM

arepaired systems on an accrual basis, the

annual accounting period (January 1 to

December 31) is divided into 12 months,

recording using general journals and

adjustment journals, making raw material

inventory cards and finished goods

inventory using the periodic or perpetual

inventory recording method, because with

this system it will make it easier to control

the correct inventory stock including

information on stock limits, purchases of

raw materials, sales, payroll are all recorded

based on proof of transaction and

furthermore, the depreciation method is

also determined, namely astraight line

method.

Accounting information system design

Accounting information system

design Started by developing a design flow

based on the accounting cycle as shown in

figure 4, namely, (1) Inputting the balance

at the beginning of the previous month; (2)

Transactions that occur that are supported

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1310

by proof of transaction of sales notes or bill

notes are inputted into the general journal

with the required data according to the

general journal format, (3) At the end of the

month, adjustments or checks of remaining

assets, inventory, equipment will be made

and adjustments will be recorded into the

adjustment journal ; (4) Furthermore, the

data that has been inputted into the

general junal and adjustment journal will be

automatically accumulated into accounts

or accounts that can be viewed in the

general ledger, and the data on inventory

mutations and remaining inventory

balances can be viewed on the inventory

card without having to edit or input them

again; (5) Furthermore, the data will be

accumulated with the initial balance data

and can be seen as a whole in the lane

balance; and (6) The balance sheet data will

produce financial statement outputs in the

form of cost of goods produced

statements, income statements, statements

of financial position, and notes to financial

statements, to be further used for decision

making by BLPT GMIM Kaaten Tomohon.

Figure 4. Accounting Cycle Design

Based on the design of the

accounting cycle above, from here the

researcher started designing an accounting

application by building 13 main menu

displays 1) log in page, 2) Main menu page,

3) Account list menu, 4) Transaction input

menu, 5) General journal menu, 6) General

ledger menu, 7) Raw material inventory

input menu, 8) Raw material inventory card

menu, 9) Finished goods inventory input

INPUT

PROSES

OUTPUT

Mulai

Neraca Saldo Awal

Transaksi

1. Pembelian

2. Penjualan

3. Penerimaan Kas

4. Pengeluaran Kas

5. Memorial

Jurnal

Stock

Opname

Jurnal

Penyesuiaan

Buku

Besar

Kartu

Persediaan

Neraca

Lajur

Laporan Laba Rugi

Laporan Posisi

Keuangan

CaLK

Selesai

1311 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

menu, 10) Finished goods inventory card

menu, 11) Production report menu, 12)

Loss/profit statement menu, 13) Balance

sheet report menu.

The log in page (Figure 4.) is used to

log logs of each user who enters the

system. Only registered users can enter the

system. The user must enter the username

and password correctly in the textbox

provided. When the login button is

pressed, the system will check the id and

password entered with the username and

password data that have been stored in the

database. If the data and password are

correct or matched, the user will enter the

system, on the other hand, if the username

and password are incorrect or mismatched,

the user will not enter the system, and the

system will give a warning message.

Figure 4. log in Interface Design

After the user successfully enters

the system, the user will be directed to the

main menu page of the system (Figure 5).

This main menu page contains buttons that

will be used in the application, which

contains all the activities of using the BLPT

GMIM Kaaten Tomohon accounting system.

Each menu is built using the module in VBA

Macro so that all buttons are automated in

the process, and the operator will very

easily run these menus because simply by

pressing the button, the user is already in

the desired menu window.

Figure 5 Main Page Menu

Home

Logout

Daftar Rekening

Jurnal UMUM

Laporan Rugi Laba

Buku Besar

Laporan Posisi Keuanga n

Laporan Biaya Produksi

Kartu Stock Bahan Baku

Kartu Stock Barang Jadi

login

n

User Name

Password

LOGIN

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1312

Next up in figure 6. Used to add to

the list of all accounts, both account

numbers and account names as well as the

initial debit balance or initial credit

balance, if it is correct press the save

button, every addition press tobol add,

when finished , press the button return. The

list of accounts is made based on the needs

in recording and reporting. The list of

accounts is classified according to their

respective groups such as assets, liabilities,

equity, income, purchases, production

costs, and expenses.

Figure 6. Account List Menu

Figure 7. Transaction Input Menu

In figure 7. Shows the display of

transaction inputs starting from the date,

description, account number, debit and

credit in the input into the textbox

manually, while the account name will read

automatically from the list of accounts at

the time of input account number., If the

data is correct, press the save button so

that it will automatically be read on the

general journal menu, if there is still an

additional transaction, press the button if

you are finished, press the back button.

Periode transaction until December 31,

before entering the transaction registrar, it

is necessary to communicate in advance

how much the value of the asset is

calculated based on the estimated

economic age, the acquisition price using

the straight line method After all

preparations are completed, the

transaction can start in the process, as well

as the inventory value must be adjusted to

Daftar Rekening

Jurnal Umum

Buku Besar

Lapo ran Rugi

Laba

Lapo ran Produksi

Kartu Stock BB

Kartu Stock BJ

Home

Logout

Daftar Rekening

Simpan

Tambah

Kembali

Laporan Neraca

Tanggal

:

Keterangan

:

No Rekening

:

Nama Rekening

:

Debet

:

Kredit

:

Daftar Rekening

Jurnal Umum

Buku Besar

Lapo ran Rugi

Laba

Lapo ran Produksi

Kartu Stock BB

Kartu Stock BJ

Home

Logout

Transaksi

Simpan

Tambah

Kembali

Laporan Neraca

1313 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

get the final inventory result. Employees

need to do stock-taking or physical

calculations of inventory, both raw material

inventory and finished goods inventory

using the First In First Out (FIFO) method.

Figure 8 Shows the general journal

menu, to read all transactions such as raw

material purchases, sales, cash receipts,

cash expenditures, and memorials. The

results of this general journal can be

obtained from the transaction input in

figure 7. This is certainly in accordance with

the concept desired by the manager,

namely wanting a simple, accurate and fast

system. Because with these results, the

manager obtains accurate numbers

compared to before, so that the manager

can make the right decisions that have an

impact on the progress of the business. In

this menu, the manager simply reads the

transaction by pressing the print preview

button, to print press the print button,

when finished press the botton again.

Figure 8. General Journal Menu

Figure 9. General Book Menu

Figure 9, is a general ledger menu

which is a display to accommodate the

balances of each account, in this case the

balance is both debit and credit, this display

is processed automatically through

recording transactions when input in figure

7, the result of each transaction recording

that occurs is in accordance with the time

of recording so as to produce detailed

information of each account, such as cash

Daftar Rekening

Jurnal Umum

Buku Besar

Laporan Rugi

Laba

Lapo ran Produksi

Kartu Stock BB

Kartu Stock BJ

Home

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Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1314

accounts, receivables, inventories, land,

buildings, vehicles, machinery, office

equipment, accumulated depreciation,

short-term debt, long-term debt, capital,

income, COGS and Expenses (Hakim, 2010).

In this form, a list menu is provided, to

facilitate account search.

Figure 10, showing the date input

menu, description of the purchase or use of

raw materials, the code of the goods

purchased and the name of the goods as

well as the amount of money related to the

purchase and calculation of the use of raw

materials, in the calculation of the use of

raw materials in this application using the

FIFO method, if all components are correct

then the data that has been entered can be

stored so as to invite the raw material

inventory card, When there are changes

such as the addition of raw materials or the

use of raw materials, press the Add button,

when finished, press the Back button.

Figure 10. Raw Material Inventory Input Menu

The result of figure 10, is the raw

material stock card automatically in figure

11, from this picture it can be seen the

financial data of the mutation of the

purchase of raw materials and the use of

raw materials and the sadlo of these types

of raw materials. To display the card of each

item name and its code then, the operator

can search for it through the tobol of the

item code and the name of the item, if you

want to print the card can press the prin

button, if finished.

Figure 11. Raw Material Inventory Card Menu

Tanggal

:

Keterangan

:

Kode Barang

:

Nama Barang

:

Jumlah

:

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1315 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

Figure 12. Final Product

Figure 12, shows the date input

menu, inventory or sales description, item

code and item name as well as the amount

of money related to the preparation of

finished goods in this application using the

FIFO method, if all components are correct

then the data that has been entered can be

stored so as to welcome the finished goods

inventory card, when there are changes

such as the addition of finished goods or

the sale of finished goods then press the

add button, When finished, press the back

button.

Figure 13. Final Product Stock Card

The result of figure 12, is the

finished goods stock card automatically in

figure 13, from this picture it can be seen

the financial data of the mutation of

finished goods and the sale of goods and

the balance of the type of finished goods.

To display the card of each item name and

its code, the operator can search for it

through the tobol of the item code and the

name of the item, if we want to print the

card can press the prin button, if finished

can press the back button.

Tanggal

:

Keterangan

:

Kode Barang

:

Nama Barang

:

Jumlah

:

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Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1316

Figure 14. Production Report menu

Figure 14 shows a production cost

report that is automatically displayed in this

figure after going through the transaction

input process from the general journal

input, so that direct labor cost data and

adjustment jurnasl for factory overhead

costs and raw material inventory cards, can

be produced in figure 10, if you want to

print can press the tobol print, when

finished, please press the finish button.

Figure 15. Profit and Loss Statement menu

After all the input processes are

completed, it will automatically generate a

profit and loss statement as shown in figure

15 and a statement of financial position as

in figure 16..

Biaya Produksi

Biaya Bahan Baku Langsung

Rp

Biaya Tenaga Kerja Langsung

Rp.

Biaya Overhead Pabrik

Rp

Jumlah Biaya Produksi

Rp.

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PENDAPA TAN

Pendapatan Usaha

Rp

Pendapatan Lain -Lain

Rp.

Jumlah Pendapatan

Rp.

HPP

Rp.

Laba Kotor

Rp.

Beban - Beban

Rp.

Jumlah Beban - Beban

Rp.

Pa jak Badan Usaha

Rp

LABA (RUGI)

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1317 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

Figure 16. Balance Sheet Report menu

In this accounting information

system, the accounting cycle is made

starting from the initial balance sheet,

journals, to financial statements. Each stage

of the cycle is automatically connected to

the existing system in the Microsoft Excel

application. The first stage of the cycle

created is the initial balance sheet. This

balance sheet contains information related

to the balance of the real business account

at the beginning of the recording period

because the real account has never been

closed. The balance of this account will be

connected with the balance sheet to the

statement of financial position. The balance

will be connected to automatically use the

existing formula in Microsoft Excel. The

formula adapts to the stages of the cycle

passed.

For the recording of financial

transactions, researchers identified and

grouped transactions that often occur in

BLPT GMIM Kaaten Tomohon into two,

namely, cash sales transactions and cash

purchase transactions. Researchers created

a special journal to separate the recording

of the two main transactions. The purpose

of researchers to create a special journal is

to facilitate the recording of transactions

and reduce the risk of misrepresentation

and will facilitate tracing if it is known that

there are recording errors considering that

only these two transactions have

repeatedly occurred. Both are devoted only

to recording typical receipts on sales and

typical expenses on purchases. This is

because these two transactions are the

most frequent, while the purchase or sale

of credit is never carried out. This kind of

format is created at the direct request of

the owner of the MSME.

If the application is made based on

business problems, in general, there should

be four specific journals, namely the

admissions journal, expense journal, sales

journal, and purchase journal. However,

this is actually not in accordance with what

is actually needed by MSMEs. Too many of

these elements will add complexity to the

point that it becomes difficult to use. This

has also happened in several previous

studies (Daspit & D’souza, 2017). Although

the creation is devoted to certain types of

enterprises, in the end the resulting

application remains the same as the

previous one.

Aset

Rp

Aset Lancar

Rp.

Aset Tetap

Rp.

Kewajiban

Rp

Utang Jangka Pendek

Rp.

Utang Jangka Panjang

Rp.

Modal

Rp

Laba Berjalan

Rp.

Prive

Rp.

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Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1318

At this stage, researchers with the

answer to BLPT GMIM Kaaten Tomohon

jointly conducted an assessment related to

the success rate of efforts to solve

problems in implementing excel-based

accounting. Tingkat success is judged by

how much the user can operate the system

that has been created. In addition, the

quality of decisions after the creation of

financial statements is also a determinant

of the success of making work systems and

programs.

From the experiments that have

been carried out, the owner admits that this

system perfectly corresponds to what he

wants. The following is a statement from

Jhonlee regarding the results obtained.

"Oh, it means that so far there have been

some selling prices that have made me

lose, sir... I thought that my operating

profit was also very high, but now I

know..." (Jhonlee).

From the assessment carried out,

participants judged that the system created

was appropriate and feasible to be used by

BLPT GMIM Kaaten Tomohon as a basis for

making better decisions, as well as

decisions regarding selling prices which are

usually only based on the owner's

estimates. Calculations show that so far the

overall selling price of the product has been

above the cost of goods sold, but there are

some products that are sold lower than the

profit margin desired by the owner and

some are even sold below the cost price.

Based on these calculations, you can make

more informed and profitable decisions.

Various previous studies have also revealed

that the accounting information system is

deliberately made so that the financial

statements produced are faster, more

accurate and also accountable so that the

information produced becomes more

qualified (A. Harris & P. Patten, 2014;

Azriani et al., 2013; Firdaus &

Widyasastrena, 2017).

The system created has fulfilled the

usability and convenience so that it can

increase the interest in using the system.

Based on the various benefits obtained

above, the system created can be

interpreted as having met the element of

usability, namely there is an increase in

performance obtained after the use of the

system compared to before. If a person

feels that the use of a technology will be

beneficial to him, that person will be more

interested in using the technology (Hamid

et al., 2016; Ngoma et al., 2017). The

existence of the perception of nervousness

is a factor that causes an individual to be

increasingly receptive to the use of

technology (Bach et al., 2016; Henderson et

al., 2016).

In addition to paying attention to

the element of expediency, the creation of

an accounting information system for BLPT

GMIM Kaaten Tomohon also seeks

convenience. This convenience is usually

overlooked and actually makes MSME

actors reluctant to use the system that has

been created. However, in this system, the

element of convenience is something that

is absolutely necessary to support the

sustainability of the use of accounting

information technology. Here's what Jois

said about the ease of operating the system

created.

"Is this just what the input is like? Then

the report is right, you don't need to

calculate it anymore, it turns out that it's

easy, "(Jois).

1319 | Development of Computer Accounting Applications with Microsoft Excel VBA (Macro)

in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES)

Coconut Wood Furniture

Based on these comments , it can be

seen that convenience has had an impact

on technology users. Then, someone will

feel no need to avoid using the technology.

It has also been explained in some studies

that the perception of ease will increase the

intensity of use of a technology (Clarke &

O’Connor, 2013; Guritno & Siringoringo,

2013; Ross & Blumenstein, 2015). With this

element of convenience, MSME owners no

longer need to avoid the use of accounting

information technology so that the

opportunity for the sustainability of

technology use is even greater (Zach et al.,

2014).

The use of excel-based accounting

information technology that has been

made is expected to continue in the future

so that it can continue to help record

accounting at BLPT GMIM Kaaten

Tomohon. Although the system is simple,

the technology that has been created is still

considered quite suitable for continuous

use as long as the types of transactions and

business activities do not change. However,

if there is a significant change in the type of

business activity, which causes financial

transactions to become increasingly

complex, it is possible that it is necessary to

re-adjust the system to existing business

conditions, even if necessary the existing

system can be replaced with conventional

applications such as Myob and Accurate

which are more standardized and have

been used en masse by many types of

companies. This kind of system has

complete features because it is designed to

be able to meet the needs of all types of

business activities, even for large-scale

companies with very complex transactions.

Although its use will be much more difficult

than excel, since it has already operated

accounting automation, the owner will be

more familiar with similar applications

compared to those that have never used it

at all, so they can be better prepared to use

it.

CONCLUSIONS

Overall, research with research and

development methods at BLPT GMIM

Kaaten Tomohon is considered capable of

overcoming the problems previously faced

by this business, namely accounting

records that are too simple and incomplete

by jointly developing a system according to

needs and capabilities. With the creation of

an excel-based accounting automation

system, the system makes it easier for

managers both in the financial

management process and the decision-

making process. Decision making, which is

usually only carried out according to the

owner's estimates, can currently be carried

out based on the calculation results of the

program that has been created. Therefore,

through this program, owners can make

more appropriate decisions for the

development of the BLPT GMIM Kaaten

Tomohon business in the future.

In addition, with the ease of

operating the software created, managers

no longer have difficulty when they have to

do accounting records. With just a few

trainings, BLPT GMIM owner Kaaten

Tomohon has been able to master the

existing instruments without any

Stevie Kaligis, Ivollety Walukow, Jefrry Rengku 1320

assistance, so that their use can continue

even though this research has been

completed. MSME owners, who were

initially reluctant to implement the

accounting information system

appropriately and reliably, became easiest

with the existence of a new system created

by adjusting to their needs and the ease of

use.

This study also contributes

practically to MSME actors to start

implementing accounting records,

especially technology-based ones as a

reliable source of information in decision

making. In addition, from this study, it can

be seen that the system that can be

accepted by MSME actors is not a

complicated or expensive system but a

simple and easy to use.

This study process certainly does

not escape various limitations. First, it is

difficult to identify the components of

financial statements. Because previously

there was no accounting bookkeeping,

there was also no data or information

available related to assets, liabilities, or

equity. As a result, a lot of information is

incomplete and data is forced to be

emptied first. The next limitation is the

complexity of the system that will be made

because it has to adjust to the type of

business. Because the type of research

business is the furniture industry

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