Pemanfaatan Microsoft Excel Dalam Pengelolaan Keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) Perspektif Hukum Ekonomi Syariah

Micro, small, and medium enterprises (MSMEs) need orderly financial records to monitor business activities, assess performance, and make responsible economic decisions. For Muslim-owned or sharia-oriented MSMEs, financial administration also has a normative dimension: transactions should be recorded transparently, agreements should be clear, and business practices should avoid riba, gharar, and maysir. This article examines the use of Microsoft Excel in MSME financial management from the perspective of Islamic economic law. It applies a descriptive qualitative literature-review method combined with a normative-conceptual analysis of sharia business principles, relevant regulations, and studies on spreadsheet-based accounting and sharia-oriented MSMEs. The literature indicates that Excel can assist transaction recording, cash-flow monitoring, cost calculation, inventory control, and preparation of financial summaries. From an Islamic economic law perspective, these functions may support the principles of amanah, shiddiq, ‘adl, transparency, and protection of wealth (hifz al-mal), provided that the workbook records the substance of transactions accurately. For transactions using contracts such as murabahah, mudharabah, musyarakah, or ijarah, the records should identify the contract, parties, object, price or capital contribution, agreed margin or profit-sharing ratio, payment schedule, and outstanding obligations as relevant. Excel itself does not certify sharia compliance; that assessment depends on the validity of the contract and the actual conduct of the parties. The article concludes that Excel is a practical initial tool for MSMEs when supported by clear procedures, adequate user knowledge, internal checks, and accounting treatment appropriate to the transaction and applicable standards.