Designing a Desktop-Based Financial Statement Preparation Application Using Visual Basic 6.0 to Improve Effectiveness and Efficiency for Sustainability (Case Study on PT. Mutiara Pesona Abadi)

Abstract

Abstract— The purpose of this research was to design a financial statements preparation application and analyze its effectiveness, 
efficiency, and contribution to sustainability. The study focused on PT Mutiara Pesona Abadi, a company engaged in printing services. 
This research and development study aimed to design a desktop-based application to enhance financial reporting. Primary data were 
collected through interviews with MSME owners to understand business processes and financial data. User feedback on the application's 
effectiveness and efficiency was obtained through questionnaires. Secondary data included company records and financial documentation. 
The results indicated that the application significantly improved transaction recording efficiency, accuracy, and financial statement 
preparation. Furthermore, the study demonstrated the application's role in promoting sustainability by optimizing resources, reducing costs, 
and enabling faster reporting. The novelty of this research lies in applying a manufacturing-style cost calculation to a service company, 
highlighting the application's versatility in diverse business contexts.