Implementation of Spreadsheets as a System for Recording and Preparing Financial Reports at NGI

Ifah Nur Fauziah

doi:10.63922/ijebir.v5i05.4871

Ifah Nur Fauziah Accounting Study Program, Faculty of Business and Economics Islamic University of Indonesia Yogyakarta

DOI: https://doi.org/10.63922/ijebir.v5i05.4871

Keywords: Accounting Information System, Financial Reporting, Google Spreadsheet, Small and Medium Enterprises, Transaction Recording

Abstract

Orderly financial recording and reporting are crucial aspects in supporting decision-making and business sustainability. However, many small and medium-sized companies still face challenges such as manual recording, limited human resources, and poor financial information system integration. This study aims to analyze the current financial recording and reporting system at Nifira Garment Industries (NGI), design a Google Spreadsheet-based system, and evaluate the benefits of its implementation. The study employed a descriptive method with a qualitative approach. The study population encompassed all transaction recording and financial reporting activities at NGI, while the sample was determined using purposive sampling involving company owners and parties involved in financial management. Data were collected through observation, semi-structured interviews, and documentation. Data were then analyzed using data reduction, data presentation, and conclusion drawing using source and technique triangulation. The results showed that implementing Google Spreadsheets improved the orderliness of transaction recording, accelerated financial reporting, minimized data input errors, and provided real-time financial information. This study concluded that Google Spreadsheets is an effective, flexible, and economical alternative financial recording and reporting system for companies with limited human resources.

References

Andarsari, P. R., & Dura, J. (2018). Implementasi pencatatan keuangan pada usaha kecil dan menengah (Studi pada sentra industri kripik tempe Sanan di Kota Malang). Jurnal JIBEKA, 12(1), 59–65. https://doi.org/10.32812/jibeka.v12i1.16
Arista, R., & Nurlaila. (2022). Pengaruh sistem pencatatan laporan keuangan terhadap optimalisasi kinerja karyawan pada Perusahaan Umum Daerah (PUD) Pasar Kota Medan. SIBATIK Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan, 1(5), 585–594. https://doi.org/10.54443/sibatik.v1i5.66
Creswell, J. W., & Creswell, J. D. (2023). Research design: Qualitative, quantitative, and mixed methods approaches (6th ed.). SAGE Publications.
Emzir. (2024). Metodologi penelitian kualitatif: Analisis data. Rajawali Pers.
Iba, Z., & Wardhana, A. (2023). Metode penelitian. Eureka Media Aksara.
Mahmud, M. D. B. (2022). Struktur laporan keuangan usaha mikro kecil dan menengah di Kota Ternate. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 12(1), 124–137. https://doi.org/10.24252/assets.v12i1.27538
Miles, M. B., Huberman, A. M., & Saldaña, J. (2024). Qualitative data analysis: A methods sourcebook (5th ed.). SAGE Publications.
Ramadhani, F. A., & Hermawan, S. (2022). Dampak implementasi akuntansi berbasis SAK ETAP pada laporan keuangan UKM batik tulis di Kabupaten Sidoarjo. Academia Open, 7, 1–15. https://doi.org/10.21070/acopen.7.2022.3422
Ramandani, C. D., Evitasari, N., & Masripah. (2025). Perancangan dan implementasi penyusunan laporan keuangan berbasis SAK EMKM melalui spreadsheet sebagai solusi digitalisasi akuntansi sederhana. IKRA-ITH Abdimas, 9(3). https://doi.org/10.37817/ikra-ithabdimas.v9i3.5608
Ramdhania, F. M. (2022). Penyusunan laporan keuangan berdasarkan SAK EMKM pada Droplets Workshop. Indonesian Accounting Literacy Journal, 2(3), 601–610. https://doi.org/10.35313/ialj.v2i3.4105
Sevina, P. A. (2026). Sumber Daya Manusia : Apa itu Sumber Daya Manusia. Diakses 14 Januari 2023, Mekari Talenta. https://www.talenta.co/blog/peran-sdm-msdm-fungsi-manajemen-sumber-daya-manusia-adalah/
Sudaryono. (2022). Metodologi penelitian kuantitatif, kualitatif, dan mix method. Rajawali Pers.
Sugiyono. (2023). Metode penelitian kualitatif. Alfabeta.
Tezar, M., & Julianto. (2022). Rancangan aplikasi sistem pelaporan keuangan berbasis Google Spreadsheet untuk usaha mikro kecil dan menengah (UMKM) CV Wira Gemilang. JURSIMA, 10(3), 17–24. https://doi.org/10.47024/js.v10i3.507
Waruwu, M. (2024). Pendekatan penelitian kualitatif: Konsep, prosedur, kelebihan dan peran di bidang pendidikan. Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan, 5(2), 198–211.