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All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Management Research and Studies Optimal: Jurnal Ekonomi dan Manajemen
Endah Puspitosarie
Universitas Widya Gama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effectiveness and Efficiency of Spreadsheet-Based Payment Records for Water and WiFi Services Arya Dwi Mulyono; Khojanah Hasan; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Abstract

Subscription-based services require payment records that are accurate, timely, and easy to verify. Graha Singhajaya manages water and WiFi billing in one spreadsheet-based administrative workflow, although the two services use different billing bases. This study evaluates the effectiveness and efficiency of the existing payment and recording system and identifies practical improvements that do not require a new application. A descriptive qualitative case-study design was used. Data were collected through limited participant observation, semi-structured interviews with ten informants, and examination of spreadsheets, invoices, bank statements, payment evidence, and arrears reports. The findings show that the spreadsheet adequately supports billing, WhatsApp invoice delivery, payment recording, status updates, arrears monitoring, and monthly reporting. Formula links and visual status markers reduce repetitive work. However, manual meter reading, unidentified bank transfers, incorrect payment-method entries, delayed status updates, and vulnerable monthly formula references still create rework and reconciliation risk. The system is therefore sufficiently effective and efficient, but not fully optimal. Data validation, locked formula cells, a month-end checklist, scheduled reconciliation, and clearer transfer instructions are recommended.
Co-Authors Achmad Bagus Avandi Ana Sopanah, Ana Arya Dwi Mulyono Dwi Anggarani Elma Amelia Gerarda S. Jedaut Hartini Prasetyaning Pawestri Kalonica Wijaya Khojanah Hasan M. Sodik Mawar Maulana Nur Muhammad Virsa Irawan Natasya Maulidya Ningrum Olivia Reza Syamsul Bahri Veronika Tamu Apu Vidya Wulandari