Perancangan Sistem Pencatatan Transaksi Berbasis Spreadsheet pada Koperasi Simpan Pinjam Kita

Abstract

Penyusunan laporan keuangan pada koperasi merupakan wujud akuntabilitas dan transparansi kepada para pemangku kepentingan. Penelitian ini bertujuan mengidentifikasi permasalahan pencatatan dan pelaporan keuangan Koperasi Simpan Pinjam Kita, mengembangkan sistem pencatatan transaksi berbasis spreadsheet, serta mengevaluasi kesesuaiannya dengan kebutuhan operasional koperasi. Penelitian menggunakan metode penelitian terapan (applied research) dengan pendekatan kualitatif, serta pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa koperasi masih menggunakan pencatatan secara sederhana menggunakan buku manual yang menyebabkan tingginya risiko kesalahan pencatatan (human error), perbedaan saldo kas, dan hambatan dalam efektivitas rekonsiliasi data. Untuk mengatasi permasalahan tersebut, dikembangkan sistem berbasis spreadsheet yang mampu mengotomatisasi pencatatan transaksi simpanan, pinjaman, angsuran, hingga pembagian Sisa Hasil Usaha (SHU) secara real-time. Hasil evaluasi menunjukkan bahwa sistem yang dikembangkan mampu menghasilkan laporan keuangan secara akurat dan otomatis, sehingga meningkatkan akurasi, transparansi, akuntabilitas, dan efisiensi proses pelaporan keuangan koperasi.

The preparation of financial statements in cooperatives is a form of accountability and transparency to stakeholders. This study aims to identify the problems in transaction recording and financial reporting at Koperasi Simpan Pinjam Kita, develop a spreadsheet-based transaction recording system, and evaluate its suitability for the cooperative's operational needs. This research employed an applied research method with a qualitative approach. Data were collected through observation, interviews, and documentation. The results indicate that the cooperative still relies on simple manual bookkeeping, resulting in a high risk of human error, cash balance discrepancies, and difficulties in the effectiveness of data reconciliation. To address these issues, a spreadsheet-based transaction recording system was developed to automate the recording of savings, loans, installment payments, and the distribution of Remaining Operating Results in real time. The evaluation results show that the developed system is capable of generating accurate and automated financial reports, thereby improving the accuracy, transparency, accountability, and efficiency of the cooperative's financial reporting process.