Development of a VBA Macro-Based Accounting Information System for MSME Sales Management Using Microsoft Excel
DOI:
https://doi.org/10.52962/ipjaf.2024.8.1.150Keywords:
Accounting information system, Digitisation of accounting, Macro VBA, Waterfall modelAbstract
Many micro, small, and medium enterprises (MSMEs) continue to rely on traditional methods for accounting records, which are often inefficient and prone to errors in recording and reporting. Such inaccuracies can have detrimental impacts, particularly when the accounting practices fail to align with the Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). This study addresses these challenges by designing a sales accounting system application for Reglow by Bundami Distributor. Employing a Research and Development (R&D) approach, this study integrates multiple data collection techniques, including observation, interviews, and questionnaires. The system development follows the waterfall model, a structured and sequential process, and incorporates Blackbox testing to ensure functional reliability. Validation was conducted through expert reviews and trials within Reglow's operational environment by Bundami Distributors. The findings demonstrate that the developed system can effectively generate comprehensive sales reports, including total net sales, product quantities sold, and an inventory of available products. The practical implications of this study lie in the system's ability to address existing inefficiencies in sales administration by implementing a VBA macro-based accounting information system, thereby streamlining operations and enhancing the accuracy and efficiency of sales management activities.
Downloads
References
Amin, M. Al, Sungkono, & Jaya, IMLM (2021). Determinants of implementation of MSME accounting in Yogyakarta. Axiom Accounting Research Journal, 20(2), 91–107. https://doi.org/10.29303/aksioma.v20i2.134
Arianti, BF (2020). The Influence of Income and Financial Behavior on Financial Literacy Through Investment Decisions as an Intervening Variable. Journal of Accounting, 10(1), 13–36. https://doi.org/10.33369/j.akuntansi.10.1.13-36
Biby, S., Asbar, Y., & Jufridar. (2023). The Analysis of the Green Economy Implementation on Sustainability of Small and Medium Enterprises in Lhokseumawe City. Journal of Management and Business Economics, 24(1), 31–37.
Dewi, NHU, & Nur'aini Rokhmania. (2021). Investment in Accounting Information Systems, Financial Performance and Productivity of Malmquist and IFR as Intervening in the Banking and Financial Industry. Journal of Assets (Accounting Research), 13(1), 63–71.
Halim, A. (2020). The influence of the growth of micro, small and medium enterprises on the economic growth of Mamuju Regency. Scientific Journal of Development Economics, 1(2), 157–172. https://stiemmamuju.e-journal.id/GJIEP/article/view/39
Divine, ME, & Jaya, IMLM (2020). The reality of obstacles of ias 41 listings (biological assets) for fishery and livestock MSMEs in East Java. Gorontalo Accounting Journal (GAJ, 3(2), 94–104.
Ismiwati, B., Chaidir, T., & S, IAP (2022). Empowering women traders through increasing literacy and financial inclusion in east Mataram district, Mataram district, and Mataram city. Independent abdimas Journal, 3(2), 38–46. https://doi.org/https://doi.org/10.29303/independent.v3i2.234
Kesuma Jaya, MSA, Gumilang, P., Wati, T., Andersen, YP, & Desyani, T. (2019). Black Box Testing on the Decision Support System Application for Selection of Candidates for Civil Servants Using the Equivalence Partitions Technique. Pamulang University Journal of Informatics, 4(4), 131. https://doi.org/10.32493/informatika.v4i4.3834
Puspitawati, L., Hilmi, & Novitasyari, A. (2021). Organizational Factors on the Quality of Financial Applications in Insurance Companies Lilis. ASET Journal (Accounting Research, 13(2), 197–210.
Riski, AD (2022). Waterfall Model Analysis: Definition, Stages, Advantages and Disadvantages. https://osc.medcom.id/community/analysis-model-waterfall-pengertian-phase-kebesaran-dan-kekurangan-4352
Sugiyono. (2018). Quantitative, Qualitative, and R&D Research Methods. Alphabet.
Zakariah, MA, Afriani, V., & Zakariah, KM (2020). Qualitative, quantitative, action research, research and development (r n d) research methodology. Al Mawaddah Warrahmah Kolaka Islamic Boarding School Foundation.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Indian-Pacific Journal of Accounting and Finance
This work is licensed under a Creative Commons Attribution 4.0 International License.
Site users
Copyright of all articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) belongs to their respective authors. Site users are permitted to download and print the articles for personal use. Further reproduction and/or distribution is not permitted, except for brief excerpts or quotations intended for inclusion in some other original works. In this case, proper attribution must be made to the author/copyright holder, and the place of publication must be acknowledged. Altering, editing or otherwise modifying the content of information obtained from the Indian Pacific Journal of Accounting and Finance (IPJAF) is a breach of copyright.
Authors
While you retain the copyright of your original material, by publishing in the Indian Pacific Journal of Accounting and Finance (IPJAF) , you will have agreed to the following contractual terms:
- The article is the original work of the stated author(s).
- The work has not been published previously.
- If the Article contains copyright material owned by others, written permission has been obtained from the copyright owner(s) to republish such material in any print or electronic medium and that you have included appropriate acknowledgement of such rights in the Article.
- The author agrees to grant a non-exclusive license to the Indian Pacific Journal of Accounting and Finance (IPJAF) to communicate the work to the public.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may use the article for publicity purposes.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may publish the article on third-party sites.
- Any subsequent publication of the article by the authors will carry the acknowledgement: First published in the Indian Pacific Journal of Accounting and Finance (IPJAF) [http://ipjaf.omjpalpha.com]
Disclaimer
The Indian Pacific Journal of Accounting and Finance (IPJAF) has taken all reasonable measures to ensure that material contained in this website is the original work of the author(s). However, the Journal gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material. The user should check with the authors for confirmation.
Articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) do not represent the views held by the editors and members of the editorial board. Authors are responsible for all aspects of their articles except the editorial screen design.
