Analisis Penerapan Sistem Informasi Akuntansi Berbasis Microsoft Excel untuk Meningkatkan Pelaporan Keuangan di PT Lotus Sejahtera Jember

Abstrak

This study is motivated by the importance of accounting information systems (AIS) in enhancing the efficiency and accuracy of financial reporting, particularly for small enterprises that have yet to adopt integrated systems. PT Lotus Sejahtera Jember, a service-based company, currently utilizes a manually operated AIS built using Microsoft Excel. The purpose of this research is to analyze the implementation of the Excel-based system, evaluate the quality of information and user satisfaction, and identify the main obstacles faced by the company. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation. Informants include the company owner, finance staff, and administrative personnel. The findings reveal that while the use of Microsoft Excel offers a low-cost solution and has improved report organization, the system remains inefficient and ineffective. Identified weaknesses include reporting delays, data entry errors, and the absence of automatic backup systems. Based on the evaluation models by McLeod and DeLone & McLean, the system falls short in terms of system quality, information quality, and service support. This study recommends that PT Lotus Sejahtera standardize its Excel-based financial report formats, provide internal training for staff, and consider adopting integrated accounting software and cloud-based storage to improve the overall reliability, efficiency, and quality of financial reporting.