Microsoft Excel As a Tool for Digitizing Financial Records and Supporting Decision-Making Among MSMEs in Dharmasraya Regency in The Era of Digital Transformation

This study aims to understand the use of Microsoft Excel as a tool for digitalizing financial records and supporting decision-making among micro, small, and medium enterprises (MSMEs) in Dharmasraya Regency. The study focuses on transaction-recording practices, the use of financial information for operational decisions, perceived benefits, challenges, and support needs. It is designed as a descriptive qualitative field study. Primary data are planned to be collected through semi-structured interviews with MSME owners or managers, observation of bookkeeping practices, and authorized documentation. Secondary data include government statistics, local planning documents, accounting standards, and scholarly articles on Excel-based financial reporting for MSMEs. Data analysis will involve data condensation, data display, and conclusion drawing and verification. Existing literature indicates that spreadsheets can support transaction recording and financial summaries; however, their practical value depends on complete data entry, user understanding, formula checking, and file security. As primary field data have not yet been incorporated into this draft, these statements provide a conceptual basis that must be examined through field research in Dharmasraya