http://repository.ipb.ac.id/handle/123456789/153668 2026-09-02T15:55:31Z 2026-09-02T15:55:31Z Putri, Dwi Cahyani http://repository.ipb.ac.id/handle/123456789/179473 2026-08-15T08:32:50Z 2026-01-01T00:00:00Z

Evaluasi dan Perancangan Sistem Penagihan serta Pencatatan Piutang Usaha pada PT Pelabuhan Bara Utama Putri, Dwi Cahyani Prosedur penagihan dan pencatatan piutang usaha pada PT Pelabuhan Bara Utama masih dilakukan secara manual menggunakan Microsoft Excel sehingga menyebabkan penginputan data berulang, meningkatkan risiko kesalahan pencatatan, serta menyulitkan pemantauan piutang. Penelitian ini bertujuan mengevaluasi kesesuaian prosedur penagihan dan pencatatan piutang usaha dengan PSAK 109 serta merancang dan mengimplementasikan sistem berbasis Microsoft Excel Visual Basic for Applications (VBA). Penelitian ini merupakan penelitian terapan dengan pendekatan deskriptif kualitatif yang menggunakan metode pengembangan Waterfall dan dianalisis melalui evaluasi komparatif. Hasil penelitian menunjukkan bahwa prosedur perusahaan telah sesuai dengan sebagian besar ketentuan PSAK 109, kecuali pada aspek penurunan nilai karena belum menerapkan Expected Credit Loss (ECL). Sistem yang dirancang mampu mengintegrasikan proses pembuatan Invoice, pencatatan, dan rekapitulasi piutang dalam satu file Microsoft Excel VBA. Penerapan sistem tersebut meningkatkan efektivitas administrasi piutang, mengurangi kesalahan pencatatan, mempercepat penyajian informasi, serta mendukung pengambilan keputusan manajemen.; The billing and accounts receivable recording procedures at PT Pelabuhan Bara Utama are still performed manually using Microsoft Excel, resulting in duplicate data entry, a higher risk of recording errors, and difficulties in monitoring accounts receivable. This study aims to evaluate the conformity of the company's billing and accounts receivable recording procedures with PSAK 109 and to design and implement a billing and accounts receivable recording system using Microsoft Excel Visual Basic for Applications (VBA). This applied research employed a qualitative descriptive approach using the Waterfall system development method and comparative evaluation. The results indicate that the company's procedures comply with most of the requirements of PSAK 109, except for the impairment of financial assets, as the company has not implemented the Expected Credit Loss (ECL) approach. The proposed system successfully integrates Invoice generation, accounts receivable recording, and receivables recapitulation into a single Microsoft Excel VBA workbook. The implementation of the system improves the efficiency of accounts receivable administration, minimizes recording errors, accelerates information processing, and provides more reliable information to support managerial decision making.

2026-01-01T00:00:00Z Amalia, Nashywa Nur http://repository.ipb.ac.id/handle/123456789/179472 2026-08-15T08:32:29Z 2026-01-01T00:00:00Z

Pengembangan Kertas Kerja Pemakaian Gas Alam Berbasis Microsoft Excel (Studi Kasus PT. XYZ) Amalia, Nashywa Nur PT. XYZ masih menghadapi kelemahan dalam pencatatan pemakaian gas alam, seperti penginputan data berulang (double entry), sulitnya pemetaan pemakaian gas per mesin, serta lamanya rekonsiliasi akibat data estimasi dan realisasi yang masih tergabung dalam satu worksheet. Penelitian ini bertujuan mengidentifikasi kelemahan kertas kerja sebelumnya, merancang kertas kerja pemakaian gas alam berbasis Microsoft Excel yang lebih terstruktur, serta mengevaluasi efektivitasnya. Penelitian menggunakan metode deskriptif kualitatif dengan jenis penelitian terapan, melalui wawancara, observasi, dokumentasi, dan studi pustaka. Kertas kerja yang dirancang terdiri atas worksheet estimasi, realisasi, rekap, mapping per mesin, laporan kondisi bahan bakar, dan jurnal yang saling terintegrasi melalui otomatisasi formula. Evaluasi berdasarkan indikator efektivitas Gibson menunjukkan bahwa kertas kerja baru mampu meningkatkan produktivitas, efisiensi, kualitas, fleksibilitas, dan kepuasan pengguna dibandingkan kertas kerja sebelumnya.; PT. XYZ still faces weaknesses in recording natural gas usage, including recurring data entry (double entry), difficulty mapping gas usage per machine, and prolonged reconciliation caused by estimated and actual data still combined in a single worksheet. This study aims to identify the weaknesses of the previous working paper, design a more structured Excel-based working paper, and evaluate its effectiveness. The research uses a descriptive qualitative method with an applied research approach, through interviews, observation, documentation, and literature review. The designed working paper consists of integrated estimation, realization, recap, machine mapping, fuel condition report, and journal worksheets, supported by formula automation. Evaluation based on Gibson's effectiveness indicators shows that the new working paper improves productivity, efficiency, quality, flexibility, and user satisfaction compared to the previous one.

2026-01-01T00:00:00Z HIDAYAT, TAZKIYAH RAHMAH http://repository.ipb.ac.id/handle/123456789/179249 2026-08-15T03:15:05Z 2026-01-01T00:00:00Z

Implementasi Pengendalian Internal Persediaan Bahan Baku Berdasarkan COSO (Studi Kasus UMKM Linah Fas Cake) HIDAYAT, TAZKIYAH RAHMAH Pengendalian internal persediaan bahan baku penting bagi kelancaran operasional UMKM makanan karena pengelolaan yang tidak terstruktur dapat menyebabkan selisih stok, kehilangan bahan, dan gangguan produksi. Penelitian ini bertujuan menganalisis pengelolaan persediaan pada tahap penerimaan, penyimpanan, dan pengeluaran berdasarkan kerangka COSO, menyusun Buku Panduan Prosedur Persediaan Bahan Baku, serta mengevaluasi penerapannya di UMKM Linah Fas Cake. Penelitian menggunakan metode deskriptif kualitatif melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa pengelolaan persediaan masih sederhana, belum memiliki prosedur tertulis, dan pencatatannya belum memadai. Sejumlah komponen COSO juga belum berjalan optimal. Buku panduan kemudian disusun dengan memuat kebijakan, pembagian tugas, prosedur, dan formulir pendukung. Penerapan selama tiga minggu meningkatkan pencatatan, kejelasan tanggung jawab, dan pengawasan persediaan sesuai prinsip COSO.; Internal control over raw material inventory is essential for the smooth operation of food-producing MSMEs because unstructured management may lead to stock discrepancies, material losses, and production disruptions. This study aims to analyse inventory management during the receiving, storage, and issuance stages based on the COSO framework, prepare a Raw Material Inventory Procedure Guidebook, and evaluate its implementation at Linah Fas Cake MSME. A descriptive qualitative method was employed, with data collected through interviews, observation, and documentation. The findings indicate that inventory management remains simple, lacks written procedures, and is not supported by adequate record-keeping. Several COSO components have also not been implemented optimally. The guidebook was therefore prepared to include policies, task allocation, procedures, and supporting forms. Its three-week implementation improved inventory recording, clarity of responsibilities, and inventory supervision in accordance with COSO principles.

2026-01-01T00:00:00Z Azzahra, Rapida http://repository.ipb.ac.id/handle/123456789/179246 2026-08-15T03:14:15Z 2026-01-01T00:00:00Z

Perancangan Sistem Informasi Akuntansi Penjualan Berbasis Microsoft Excel VBA pada UMKM Toko Kue X Azzahra, Rapida Perancangan sistem informasi akuntansi penjualan berbasis microsoft VBA pada UMKM menjadi langkah awal dalam mengelola keuangan yang lebih efektif dan terstruktur. Penelitian ini bertujuan mengidentifikasi terhadap kelemahan sistem manual untuk kemudian dirancang dan diimplementasikan sebuah sistem informasi akuntansi penjualan berbasis Excel VBA. Penelitian ini menggunakan pendekatan penelitian terapan (applied research) menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukan bahwa pencatatan data transaksi penjualan pada UMKM Toko Kue X saat ini masih dilakukan secara manual yaitu paper based menggunakan buku bergaris, sehingga memicu risiko kesalahan hitung dan lemahnya ketidakakuratan informasi yang menghambat pengambilan keputusan. Untuk mengatasi permasalahan tersebut, dikembangkan sistem yang mampu mengotomatisasikan pencatatan transaksi penjualan. Hasil evaluasi sistem menunjukkan bahwa digitalisasi data transaksi menggunakan Excel VBA mampu meminimalkan human error, mengotomatisasi pencatatan transaksi penjualan, serta menghasilkan informasi keuangan yang akurat sesuai kebutuhan pengguna UMKM secara efektif dan efisien.; Designing a sales accounting information system based on Microsoft VBA for an MSME serves as a crucial first step toward more effective and structured financial management. This study aims to identify the weaknesses of the existing manual system and subsequently design and implement a sales accounting information system based on Excel VBA. An applied research approach was adopted, utilizing qualitative descriptive methods involving observation, interviews, documentation, and a literature review. The findings reveal that sales transaction recording at MSME "Toko Kue X" is currently performed manually specifically, using paper based lined ledgers which creates risks of calculation errors and data inaccuracies that hinder decision-making. To address these issues, a system capable of automating sales transaction recording was developed. System evaluation results indicate that digitizing transaction data using Excel VBA minimizes human error, automates sales transaction recording, and generates accurate financial information tailored to the MSME's needs in an effective and efficient manner.

2026-01-01T00:00:00Z