Design and Implementation of a VBA-Based Uniform Inventory Accounting System at SMA El Fitra Bandung

Purpose: This study aims to design and implement a Visual Basic for Applications (VBA)-based uniform inventory accounting system in Microsoft Excel at SMA El Fitra Bandung to overcome the limitations of manual inventory recording.

Research Methodology: A qualitative case study approach was employed. Data were collected through unstructured interviews, direct observation, and documentation. The system was developed using the five-stage Waterfall method: requirements analysis, system design, implementation, testing, and maintenance.

Results: The developed system consists of five modules: Main Menu, Item Data, Incoming Goods, Outgoing Goods, and Save/Exit. Five system trials were conducted, of which three were successful and two identified coding errors that were corrected during maintenance. The system accurately records inventory transactions, updates stock balances automatically, supports date-range searches, and generates printable reports. Compared with the previous manual system, it improves recording efficiency, transaction accuracy, data accessibility, and information security through password protection and digital backups.

Conclusions: The VBA-based inventory accounting system effectively resolves the key weaknesses of manual inventory management at SMA El Fitra Bandung. The Waterfall methodology proved suitable for developing a structured and reliable accounting information system in a small educational institution.

Limitations: The system is limited to inventory transactions and current stock management and does not include inventory valuation, cost accounting, or return processing.

Contributions: This study offers a practical and replicable VBA-based inventory accounting system model for educational institutions and non-profit organizations lacking formal accounting information systems.