Penerapan Pencatatan Akuntansi Dan Penyusunan Laporan Keuangan Berbasis Excel For Accounting Berdasarkan Sak Emkm Pada Umkm Jm Ketaren Motor

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very large role in the resilience and formation of Indonesia's economic growth. However, until now the increasing number of MSMEs in Indonesia is also inseparable from obstacles. One of the obstacles that are still faced by MSME actors is that there are still many who do not realise the importance of preparing financial reports. This research was conducted with the aim of knowing the preparation and design of financial reports for MSMEs JM Ketaren Motor using Microsoft Excel for Accounting based on the Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The type of research used is descriptive with qualitative methods. data collection techniques used observation, interviews, and documentation. The results of this study are in the form of draft financial statements using Microsoft Excel For Accounting in preparing financial statements based on SAK EMKM by presenting a statement of financial position, profit and loss and notes to financial statements. This research is expected to provide information for MSME owners JM Ketaren Motor in implementing the preparation of Excel For Accounting-based financial statements based on SAK EMKM.