Spreadsheet-based accounting application with transaction cycle approach for manufacturing company

  • Ni Luh Nyoman Ayu Suda Susilawati Politeknik Negeri Bali
  • Ni Ketut Sukasih Politeknik Negeri Bali
  • I Made Ariana Politeknik Negeri Bali

Abstract

Spreadsheet-based applications are widely used by companies to process accounting data. Therefore, the development of spreadsheet-based accounting applications with transaction cycle approach is important for the company. The purpose of this study is  to develop the spreadsheets – based accounting application with transaction cycle approach for manufacturing company. The study model used was adapted from Borg & Gall's research and development model. The activities undertaken are conducting needs analysis, developing the spreadsheets – based accounting application with transaction cycle approach for manufacturing company, and test its feasibility. Data obtained consisted of quantitative and qualitative data. Qualitative data include of the comments and suggestions contained in the questionnaire. Instruments used in this evaluation is the expert perception questionnaire with 4 Likert scale, from 1 (very poor) to 4 (excellent). The feasibility of application includes the technical and operational aspects. The technical aspects measure the ability of hardware and operating system to respond the spreadsheets – based accounting application, simplicity and ease of use. Operational aspects relates the ability of users using the spreadsheets – based accounting application, the ability of the spreadsheets – based accounting application to produce information, and control applications of the spreadsheets – based accounting application.The qualitative data were have analyzed descriptively, and quantitative data were analyzed by using percentage analysis. The conclusions of study are: 1) the spreadsheets – based accounting application with transaction cycle approach for manufacturing company consists of purchase cycle, sales cycle, material use cycle, and cash cycle; 2) the spreadsheets - accounting application is feasible from the technical and operational aspects.

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Published
May 15, 2018
How to Cite
SUDA SUSILAWATI, Ni Luh Nyoman Ayu; SUKASIH, Ni Ketut; ARIANA, I Made. Spreadsheet-based accounting application with transaction cycle approach for manufacturing company. Proceedings, [S.l.], v. 1, n. 1, p. 169-175, may 2018. Available at: <http://ojs.pnb.ac.id/index.php/Proceedings/article/view/862>. Date accessed: 23 may 2018.