Spreadsheet-Based Accounting Application for Private Entity: A Technical and Operational Feasibility Study

Abstract

Thank you to the Bali State Polytechnic for funding this research. The research is financed by DIPA Bali State Polytechnic Number: 01918/PL8/AL.04/2024.

Abstract

The development of a spreadsheet-based basic accounting practice application is needed. The spreadsheet-based accounting practice application must be tested before being used in the actual practice. The research aim is to examine the technical and operational feasibility of a spreadsheet-based basic accounting practice application. This research model adapts the research and development steps from the Planning, Production, and Evaluation (PPE) model by Richey and Klein (Richey and Klein, 2007). The research procedure consists of several stages: 1) Planning, which includes determining the application and analyzing application needs; 2) Production, which is the development of spreadsheet-based basic accounting practice materials following Indonesian SAK for private entities (SAK EP); and 3) Assessment, namely by conducting an assessment of spreadsheet-based basic accounting practice materials following Indonesian SAK for private entities (SAK EP). The research data type is quantitative, namely user assessment data of a spreadsheet-based basic accounting practice application. Data were collected from primary and secondary sources using several methods, namely interviews, observations, and documentation. The instrument used is a questionnaire regarding the feasibility of spreadsheet-based basic accounting practice material according to SAK for private entities (SAK EP). This instrument uses a five-point Likert scale, from 1 (strongly disagree) to 5 (strongly agree). The sampling technique used in this study was purposive sampling. The sample taken was 75 application users. The data was evaluated utilizing percentage analysis methods. Analyze the results of user testing of spreadsheet-based basic accounting practice materials according to Indonesian SAK for private entities (SAK EP). The results showed that the spreadsheet-based basic accounting practice application met technical and operational feasibility.

Keywords: accounting practice, spreadsheet application, SAK EP, working paper

DOI: 10.7176/RJFA/15-9-01

Publication date: October 30th 2024