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All Journal Ascendia: Journal of Economic and Business Advancement
Nur Aliyah Rahma Saleh
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Analisis Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sistem Akuntansi Digital Nur Aliyah Rahma Saleh; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/d6x5rg24

Abstract

This study examines the use of Microsoft Excel in the preparation of financial statements within the context of digital accounting systems through a qualitative non-empirical approach based on library research. The findings indicate that Microsoft Excel remains a widely utilized tool due to its flexibility, accessibility, and adaptability in supporting structured financial recording and reporting processes. However, its role extends beyond operational functionality, serving as a transitional platform that facilitates digital accounting adoption, particularly for entities with limited technological capacity. Despite these advantages, limitations related to system integration, internal control, scalability, and automation constrain its effectiveness in more complex environments. This research contributes conceptually by positioning Excel not as a replacement for accounting software, but as a strategic component within sustainable digital transformation frameworks.
Co-Authors masyhuri masyhuri