Making simple bookkeeping reports using microsoft excel (Case study: Ball_Mart Taman Cipto Cirebon)

 The development of information and computer technology has had a significant impact on various
aspects of life, including in the business world(Brown & Duguid, 2017). In the business world,
bookkeeping or financial records is one of the most important things to manage company finances
properly(Ibrahim & Musah, 2014). Good bookkeeping can assist management in making the right
decisions, conducting performance analysis, and controlling the company's financial flows(Collier,
2015).
In running a business, especially small-scale businesses such as shops or retail businesses such
as Ball_Mart Taman Cipto Cirebon, bookkeeping is often seen as a complex and time-consuming task.
Many small business owners face difficulties in managing their books effectively due to limited
knowledge on how to prepare accurate and regular financial reports(Ball, 2001).
On the other hand, Microsoft Excel has become one of the most popular and commonly used
software in data management and report generation. Excel offers a variety of features that make
creating financial reports easier, such as the use of mathematical formulas, pivot tables, charts, and
customizable formats(Collins, n.d.). However, although Excel is a powerful tool, inefficient use or lack
of knowledge in using it can hinder an entrepreneur's ability to manage their books(Baron & Henry,
2010).
Therefore, this study aims to develop a simple bookkeeping report application using Microsoft
Excel, with a case study at Ball_Mart Taman Cipto in Cirebon. This application is expected to help
small business owners manage their bookkeeping more efficiently and accurately(Ibrahim & Musah,
Indonesia Accounting Research Journal ISSN 2476-8820 (Online) 
Making simple bookkeeping reports using microsoft excel (Case study: Ball_Mart Taman Cipto Cirebon)
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2014). By using this application, it is hoped that business owners can easily record transactions,
calculate income and expenses, and produce clear and orderly financial reports(Sian & Roberts, 2009).
Several previous studies with research topics on making simple bookkeeping applications
(using Microsoft Excel), include: research carried out by by title Preparation of Company Financial
Statements Using Spreadsheet Applications: (At PD Beras Padaringan), the results of the research are
as follows: The application made has been able to help PD Padi Padaringan and other SMEs who want
to make financial reports easily, inexpensively and in accordance with SAK ETAP by using the
Spreadsheet application in Microsoft Excel, conducted research entitled Simple Finance and
Presentation of Financial Statements Using Excel-based accounting software on “Dobujack” Clothing
in Bandung City, the results of the research are Based on the results of the research, it shows that the
activities of this company have not fully used the implementation of good financial management, the
financial reports used are only limited to knowing the position of cash and sales. And online
transaction reports can only be accessed by the owner(Bernstein & Newcomer, 2009). With this service
research, it is hoped that this clothing company will be able to present financial reports properly and
correctly according to accounting standards(Ball, 2006).
This is done to anticipate the progress of the company in the future, Research with a similar
theme carried out by entitled accounting application design for online shop resellers based on SAK
EMKM based on VBA macro microsoft excel (Case Study Online Shop Roch Store Manado), the results
of the research are this research has helped online shop roch Store Manado in applying accounting in
accordance with SAK EMKM using the Microsoft Excel VBA Macro application program. Has produced
research conclusions, namely the results obtained in this training were that the employees at Wulan
Rencar felt happy because they could understand this training, even some of them were able to make
financial reports using excel in the exercises given by the team at the end of the training session, in his
research entitled Use of Microsoft Excel in Making Financial Reports. Apart from that, there is also a
similar study entitled training on financial reports using microsoft excel to improve financial
performance in Aisyiyah Early Childhood/Tk, Pekalongan City, written by Satila et al., 2023), with
research results in the form of training on the utilization of microsoft excel in the preparation of
research table masters" provides real benefits for participants from various backgrounds(El Firdoussi
et al., 2020). Increasing understanding and skills in managing research data through Microsoft Excel
has the potential to increase academic competitiveness and the contribution of participants in the
scientific world(Shopova, 2014).
Therefore, this kind of training has an important value in supporting the development of
science and services to the community(Education, 1983). (Novita & Wulanditya, 2020) in they research
entitled Microsoft excel design for accounting for MSMEs (case study at LS Farm Mojokerto), this
research produces conclusions namely the results of this study indicate that (a) the recording of
company transactions is done manually, starting from journals to income statements only. (b) The EFA
design that has been made according to the needs of LS Farm is felt to be very helpful for them in
processing transactions easily and producing reports not only of profit and loss but also statements of
financial position(Jack, 2012). (Zondra & Fernanda, 2021) research entitled use of Microsoft Excel for
bookkeeping of Aisyiyah Cooperative Funds, Rumbai Pekanbaru Branch, the results of this research
are that the bookkeeping of cooperative funds from savings and loans using Microsoft Excel is very
helpful for administrators in calculating the total cooperative funds and accountability for funds to the
head of the Aisyiyah Rumbai branch and members of the cooperative.