Empowering MSMEs Through Digital Financial Inclusion: An Excel VBA-Based Cash Book Solution

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy. However, manual and unstructured financial record-keeping practices remain a major barrier to achieving financial transparency and data-driven decision-making. This study aims to develop a Digital Cash Book System based on Microsoft Excel VBA as a simple financial recording solution tailored to the characteristics of MSMEs. The research methods include system development, direct trials at Kios Bos Kecos, and evaluation through observation and interviews. The results indicate that the implementation of this system enhances recording efficiency, reduces manual errors, and provides real-time, easy-to-understand financial reports. The study’s findings suggest that simple technology-based solutions, such as Excel VBA, can serve as an effective entry point for MSMEs to adopt financial digitalization, promote digital financial inclusion, and strengthen transparent and accountable financial governance.