HSSFCGI includes a feature that forces generated worksheets to display their columns from right to left, instead of from left to right.
Unluckily, this feature requires at least V5R4 (POI 3.6) and works only for spreasheets with extension XLS (MS Office 2003).

This is how you can use this feature:

1. If you already have a stream file containing an Excel workbook and you want to force a worksheet there to be displayed right to left, you may use command HSSFCGI/SETRTL:

   Set W/S right-to-left (SETRTL) Type choices, press Enter. Workbook path . . . . . . . . . WBOOK Worksheet name . . . . . . . . . WSHEET

   Command parameters:

   • Workbook path (WBOOK) - IFS path and name of the stream file containing the workbook.
     Example: /tmp/utils.xls
   • Worksheet name (WSHEET) - Name of the worksheet to be displayed right to left. Be careful: it is case sensitive.
   Command example:
   HSSFCGI/SETRTL WBOOK('/tmp/utils.xls') WSHEET('UTILS')
   
   
2. If you are generating from your program some XLSGEN stream file to be subsequently interpreted by command HSSFCGI/XLSGEN, in order to set a worksheet to the right-to-left display mode, insert the keyword SETRTL in the <worksheet ...> tag. Example
   <worksheet name="2016" setrtl>
   
   
3. If you are generating an Excel workbook with command HSSFCGI/TABLEXLS or command HSSFCGI/TABLEXLS2, in order to set to the right-to-left display mode all the worksheets there, make sure to specify the command parameter
   SETRTL(*YES).
   
   
4. If you are using the HSSFCGI WEB program webtablexl or webtablex2 to generate and send an Excel worksheet to your browser, select the yes SETRTL radio button to force the right to left display.