Perancangan dan Implementasi Sistem Pencatatan dan Pelaporan Kas Berbasis Google Apps Script pada PT XYZ

Abstract

PT XYZ masih melakukan pencatatan dan pelaporan kas menggunakan Microsoft Excel sehingga proses pencatatan transaksi, pengelolaan piutang, penyusunan laporan, dan penyimpanan dokumen pendukung belum terintegrasi. Selain itu, perusahaan masih menerapkan cash basis, sehingga pengakuan piutang belum dilakukan pada saat hak tagih timbul. Penelitian ini bertujuan merancang dan mengimplementasikan sistem pencatatan dan pelaporan kas berbasis Google Apps Script menggunakan metode Waterfall. Hasil Penelitian menunjukkan bahwa sistem yang dikembangkan mampu mengintegrasikan pencatatan penerimaan dan pengeluaran kas, pengakuan dan pembayaran piutang, pembuatan voucher transaksi, penyusunan jurnal umum, buku besar, neraca saldo, laporan laba rugi, laporan posisi keuangan, catatan atas laporan keuangan, serta dashboard monitoring secara otomatis dalam satu platform sehingga mendukung peralihan menuju accrual basis. Berdasarkan pengujian Black Box Testing dan User Acceptance Testing (UAT), sistem dinilai sesuai dengan kebutuhan pengguna, mampu meningkatkan efektivitas pencatatan, mempercepat penyusunan laporan, serta mendukung pengendalian internal perusahaan.

PT XYZ still relies on Microsoft Excel for cash recording and reporting, resulting in fragmented transaction recording, accounts receivable management, financial reporting, and supporting document storage. In addition, the company still applies the cash basis, preventing receivables from being recognized when the right to receive payment arises. This study aimed to design and implement a Google Apps Script-based cash recording and reporting system using the Waterfall method. The results show that the developed system integrates cash receipts and disbursements, receivables recognition and collection, transaction voucher generation, general journal, general ledger, trial balance, income statement, statement of financial position, notes to the financial statements, and an automated monitoring dashboard within a single platform, thereby supporting the transition toward the accrual basis. Based on Black Box Testing and User Acceptance Testing (UAT), the system met user requirements, improved recording efficiency, accelerated report preparation, and strengthened the company's internal control.