Simple bookkeeping model using Microsoft excel for culinary micro-business in East Nusa Tenggara Indonesia

The aim of the current research was to build a simple bookkeeping model using Microsoft Excel on culinary micro-businesses. It was applied research that was conducted in Kupang city, Indonesia. The sampling technique used was a saturated sample. The data analysis technique used was qualitative descriptive. The results of the study have shown that the problems faced by micro-businesses in Indonesia are related to business location, human resource, and capital. All the problems, cannot be denied, are related to financial records. The micro-entrepreneurs in Indonesia, in general, do not have good financial statements that can be used as a consideration for third parties who are willing to provide capital assistance. The current research presents the simple bookkeeping model created with the Microsoft Excel program that will greatly help micro-entrepreneurs this culinary in doing financial records properly and completely