This study aims to examine the transition from manual to digital inventory recording using Microsoft Excel and its implications for inventory management in a small business. A qualitative case study design was employed at Jaka Ponsel. Data were collected through semi-structured interviews, direct observation, and documentation involving personnel directly engaged in inventory management. Data were analyzed through data condensation, data display, and conclusion verification, with source and technique triangulation used to strengthen credibility. The findings indicate that the manual system was functional for basic recording but became increasingly limited in data accessibility, updating, verification, and stock monitoring as transaction activities increased. The transition to Microsoft Excel consolidated inventory information, facilitated data retrieval, supported formula-assisted calculations, improved stock updating, and enabled more systematic monitoring. However, digitalization did not automatically ensure accuracy because data quality remained dependent on user discipline, timely input, and regular verification. The study concludes that Excel can serve as a practical transitional technology for MSMEs. The implication is that gradual digitalization can strengthen inventory management when supported by standardized procedures and user adaptation.
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