Usage of Microsoft Excel Spreadsheet as Accounting Tools in Sme Company

Abstract

Computerized accounting has been used in the business of various sizes of companies (large, medium and small). Along with the rapid development of technology, various accounting software have been developed to facilitate the company's operations. The use of accounting software has also been used as a strategy to produce accurate, quality and reliable financial reports. Prior to the existence of various accounting applications, Microsoft Excel has been used as an accounting tool that helps many companies to record, analyze and report financial statement. The paper aims to study the use of Microsoft Excel is still the choice of accounting instruments at SME companies and the main factors contributing to the selection of accounting tools within the companies. The data were collected using questionnaires on petrol stations operators located in Kemaman, Terengganu. It covers all types of petrol stations such as Shell, Petronas, Petron and Caltex. Petrol station operators have also been interviewed for more detailed and accurate information. The results show that SME still chooses Microsoft Excel as an accounting tool for their company. Low cost is a major factor in the selection of accounting tools by SMEs. While other factors such as company size, perceive ease of use and perceive usefulness also contribute to the selection of SME's accounting tools.

Rancangan Sistem Informasi Akuntansi Persediaan Koperasi Paguyuban Karyawan Dekabe Jawa Timur

“…Penelitian ini sejalan dengan penelitian yang dilakukan oleh Monarasi & Yutanto (2021), karena aplikasi EFA memerlukan petunjuk yang rinci pada penggunaannya dan menu pada setiap aplikasi EFA berbeda tergantung dari kebutuhan pengguna pada entitas bisnis tertentu. Sheet petunjuk penggunaan EFA pada Koperasi Pakar Dekabe dirancang dalam rangka memberikan kemudahan pengoperasian pengembangan aplikasi EFA (Jusoh & Ahmad, 2019). Sheet petunjuk tersebut juga dapat dijadikan sebagai media pembelajaran terhadap sejumlah fungsi kertas kerja baru sebagai pengembangan aplikasi EFA (Willis, 2016) 3.…”

Development of Applications for Making Evidence-Based Accounting Practice Modules

“…Research on student acceptance of the use of spreadsheet-based applications in accounting practices shows the high student acceptance of the use of spreadsheet-based applications in accounting practice [12]. Research shows that small and medium enterprises still choose Microsoft Excel as an accounting tool for their companies because of its low cost, usability, and ease of use [19]. Other studies have also shown that spreadsheet applications still dominate enterprise resource planning and advanced planning systems [20].…”

Pemanfaatan Microsoft Excel untuk Aplikasi Data Pelanggan pada Pada Usaha Jasa Pembersihan Dan Perawatan Sepatu, Tas, Dan Topi

“…Sakal, Rakovic, & Vukovic (2017) melakukan penelitian untuk menetapkan tingkat, cara dan tujuan menggunakan spreadsheet di penyelenggaraan usaha mikro, kecil dan menengah (UKM) di Serbia, sebagai titik awal untuk pendefinisian lebih lanjut di bidang TI yang digerakkan oleh pengguna. Jusoh & Ahmad (2019) mempelajari penggunaan Microsoft Excel masih menjadi pilihan instrumen akuntansi di perusahaan UKM dan faktor utama yang berkontribusi dalam pemilihan alat akuntansi di dalam perusahaan pada operator SPBU yang berlokasi di Kemaman, Terengganu. Dan yang terbaru, Sang & Hong (2020) melakukan evaluasi terhadap penggunaan Excel untuk komputerisasi dan pekerjaan akuntansi pada usaha kecil dan usaha menengah (UKM), khususnya usaha mikro di Vietnam dan telah memberikan manfaat yang sangat besar baik bagi sistem akuntansi maupun kualitas informasi akuntansi dalam bisnis.…”