Implementasi Sistem Akuntansi Sederhana Berbasis Excel untuk Meningkatkan Akuntabilitas Keuangan pada Minimarket Al Hikam Mart
Authors
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Bangun Widoyoko
Politeknik Negeri Jakarta
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Muthia Ulfa
Politeknik Negeri Jakarta
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Faris Windiarti
Politeknik Negeri Jakarta
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Maulida Salmi Utie
Politeknik Negeri Jakarta
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Yusrina Alyani Tamimi
Politeknik Negeri Jakarta
DOI:
https://doi.org/10.36312/linov.v11i1.4736Keywords:
Accountability, Acccounting, Excel, Financial Reporting, MSMEsAbstract
Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk minimarket, sering menghadapi tantangan dalam pengelolaan keuangan. Salah satu permasalahan yang umum terjadi adalah tidak adanya pencatatan keuangan yang terstruktur, sehingga menyebabkan bercampurnya dana pribadi dan dana usaha serta ketidakmampuan dalam mengukur kinerja usaha secara akurat. Kegiatan pengabdian kepada masyarakat ini dilakukan pada Minimarket Alhikam Mart yang sebelumnya hanya mengandalkan pencatatan sederhana berupa catatan kas masuk dan kas keluar secara manual serta belum memiliki laporan keuangan yang formal. Metode yang digunakan adalah Participatory Action Research (PAR) yang meliputi beberapa tahapan, yaitu (1) identifikasi masalah, (2) perancangan sistem, (3) pelatihan, dan (4) pendampingan implementasi. Tim merancang dan mengimplementasikan sistem akuntansi sederhana yang terintegrasi menggunakan Microsoft Excel, yang mencakup jurnal, buku besar, lembar kerja otomatis, serta laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam akuntabilitas keuangan. Setelah sistem diimplementasikan, mitra mampu mencatat transaksi harian dan secara otomatis menghasilkan satu set laporan keuangan lengkap untuk periode Januari 2026. Sistem tersebut menghasilkan Laporan Laba Rugi yang akurat dengan laba bersih sebesar Rp 940.000 serta Neraca yang seimbang dengan total aset sebesar Rp 62.640.000. Sistem ini membantu pengelola dalam memantau kinerja keuangan, mengendalikan aset dan kewajiban, serta mengambil keputusan yang lebih tepat, sehingga dapat meningkatkan akuntabilitas usaha secara keseluruhan.
Implementing an Excel-Based Simple Accounting System to Enhance Financial Accountability at Al Hikam Mart
Abstract
Micro, Small, and Medium Enterprises (MSMEs), including minimarkets, often face challenges in financial management. A common problem is the absence of structured financial recording, leading to mixed personal and business funds and an inability to measure performance accurately. This community service activity was aimed at Minimarket Alhikam Mart, which previously relied on simple manual cash-in/cash-out notes and lacked formal financial statements. The method used was Participatory Action Research (PAR), involving stages of (1) problem identification, (2) system design, (3) training, and (4) implementation assistance. We designed and implemented a simple, integrated accounting system using Microsoft Excel, covering journals, ledgers, automated worksheets, and financial statements. The results showed a significant improvement in financial accountability. After implementation, the partner was able to input daily transactions and automatically generate a complete set of financial statements for January 2026. The system produced an accurate Income Statement showing a net profit of Rp 940,000 and a balanced Balance Sheet with total assets of Rp 62,640,000. This system empowers the manager to monitor financial performance, control assets and liabilities, and make informed decisions, thereby enhancing overall business accountability.
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Copyright (c) 2026 Bangun Widoyoko, Muthia Ulfa, Faris Windiarti, Maulida Salmi Utie, Yusrina Alyani Tamimi
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