DESIGN OF ACCOUNTING INFORMATION

SYSTEMS BASED ON MICROSOFT EXCEL

(Case Study on the Savings and Loans Unit of KPPK Wangunwatie
Tasikmalaya)

Arranged by :
Sherien Leni Hamdati
C2180037

Advisor :
Dr. H. Sugiyanto, SE, M.Sc
Reviewer Cooperative : Reviewer Concentration :
H. Iwan Mulyana , SE. , M.Si. Dr. Eka Setiajatnika, SE., M.Si
RESEARCH BACKGROUND
DEVELOPMENT OF
INFORMATION
TECHNOLOGY

COOPERATIVE

KPPK WANGUNWATIE (SAVE

AND LOAN UNIT)

ACCOUNTING
INFORMATION SYSTEM

DESIGN OF ACCOUNTING INFORMATION

SYSTEMS BASED ON MICROSOFT EXCEL
 IDENTIFICATION OF PROBLEMS

01.
How is the Receivables Accounting Information System
currently running at the Savings and Loans Unit of KPPK
Wangunwatie Tasikmalaya?

02.
How to Design Receivables Accounting Information System
Based on Microsoft Excel at the Savings and Loans Unit of
KPPK Wangunwatie Tasikmalaya?

03.
What is the Difference between an Current Accounting
Information System and a Microsoft Excel-Based Receivable
Accounting Information System in the Savings and Loans Unit
of KPPK Wangunwatie?
 APPROACH TO PROBLEMS
• Definition of
Cooperative • Understanding
• Cooperative Values Accounting
• Cooperative Principles • Accounting Scheme
• Organizational
Cooperative Accountancy • Accounting Objectives
structure
• Cooperative
Characteristics
• Cooperative Form Accounting
• Types of Cooperatives information system • Understanding
• Cooperative Goal Accounting
• Savings and Loan Unit Information Systems
• SIA's goal
• Functions and Roles of
AIS
• AIS Components
 APPROACH TO PROBLEMS
• Understanding Accounts
Receivable
• Cooperative Receivable Group
• Accounts Receivable Write-
Accounting
• Definition of AIS Design Information off Method
Receivables • Accounts Receivable
• AIS Design Objectives System
• SIA Design Stages Design • Accounts Receivable Records
• Document Flowchart • Receivable Recording Method
• Data Flow Chart

Microsoft Excel • Understanding Microsoft

Excel
• Microsoft Excel Goals
• Microsoft Excel Functions
• Difference between Manual
Accounting, WEB, Desktop,
and Microsoft Excel
 Framework
Literature
Field Study
review
Book
Journal Receivable Information System Needs Planning
Article
and Analysis • Observation
• Interview
• Documentation
• Identification of problems
• Needs Analysis
• Data collection
Receivable Accounting Information System Design

• Logging Flow
• Microsoft Excel
Implementation of Receivable Accounting
Information System Free from Microsoft Excel
 Research Method
Research and Development The object of research that will be
examined are procedures and
(Research and Development ) records relating to accounts
receivable, namely the incoming
Data Sources And How To cash book, outgoing cash book and
member accounts receivable book .
Determine Them:
• Information
• Literature
• Notes and Documents The Savings and Loans Unit of KPPK
Wangunwatie, located in Sukawangun
Method of collecting data: Village, Rt. 05 Rw.02, Karangnunggal
District, Tasikmalaya Regency, West
• Interview
Java, 46186.
• Literature review
• Internet Exploration
• Documentation
 Development Design Modeling Stage
• Personal Computer with AMD E1 . • Design Stage
processor • System Design Stage
• RAM (Random Access Memory)
• Windows 10 Operating System
• Microsoft Excel

January _ – February 2022 April – June 2022 June – August 2022

Research Preparation Data processing Thesis Writing

February – April 2022

Data collection
 General Condition of Research Site

History of the Establishment Organizational Wangunwatie KPPK

of the Wangunwatie Rubber Structure of the membership
Plantation Production Wangunwatie KPPK
Cooperative (KPPK Cooperative.
Wangunwatie Tasikmalaya)
 General Condition of Research Site

KPPK Wangunwatie's KPPK Wangunwatie's Implementation of

business activities: capital condition consists Cooperative Identity
• Savings and Loan of own capital and consisting of Definitions,
Unit foreign capital Principles,
• Plantation Unit and Values
• Community Rubber
Partnership Business
Unit
• Stall Unit
 RESULTS AND DISCUSSION
Flowchart of Receivable Recording Flowchart of the system running on
Process of KPPK Wangunwatie the KPPK Wangunwatie Savings and
Savings and Loan Unit Loans Unit
 Receivable Accounting Information System Design
Based on Microsoft Excel
Proposed Accounts Receivable Information Microsoft Excel Based Accounting Information
System System Design Concept

• A Performance analysis
• Control Analysis
• Information Analysis
• Efficiency Analysis
 M made System
Login Process Member & Non-Member Data Savings Data
 M made System
Loan Data Journal Data Ledger
 M made System
balance PHU Cash flow
Receivable Accounting Information System Design Based on Microsoft Excel
Receivable Accounting Information System Design Based on Microsoft Excel
Application of Accounts Receivable Information System
at the Savings and Loans Unit of KPPK Wangunwati

PRACTICE USING
THE
APPLICATION
 Differences in Current Accounting Information Systems and Microsoft Excel-
Based Accounts Receivable Information Systems
KPPK Wangunwatie Savings and Loans Unit Microsoft Excel Based Accounting Information
System System
Cash disbursement reports are recorded There are menus for inputting transaction data in
using a notebook or paper work the Microsoft Excel application.
Member accounts receivable data reports There is a member accounts receivable menu and
are recorded using a notebook or paper
work you can easily input data directly

Calculation of transactions carried out is Calculations are carried out directly by the
calculated manually.
application automatically
The savings and loan report only
includes members' expenses and There are several reports on savings and loans,
receivables. namely journals, balance sheets, and PHU.
Frequent errors in calculations and
Can minimize calculation errors and accounts
delays in submitting accounts receivable
reports. receivable reports can be automatically filled.
 CONCLUSION
01. The accounts receivable accounting information system
applied to the Savings and Loans Unit of KPPK
Wangunwatie still does not use a computerized system

The design of Microsoft Excel-Based Accounts Receivable Information System

02. at the Savings and Loans Unit of KPPK Wangunwatie can be done in the
following ways: Make research proposals, create design concepts, make system
designs, and run programs.

Accounting records using the paper work method take a long time to make
03. reports and are prone to errors in calculations. While recording using Microsoft
Excel Software does not take too long because the automation system can be
easily completed quickly and precisely.
 SUGGESTION
01. The results of this study
02.
indicate that this research
can be used as input for
cooperatives to pay more
attention to the weaknesses
contained in the work
system.
This Microsoft Excel-based
Accounts Receivable
Application is still far from
perfect, to create a good
application of course it is
necessary to develop both in
terms of benefits and from the
work of a system.
T THANK YOU