Desain Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Berbasis Microsoft Excel (Studi Kasus UMKM Cahaya Plastik)

Abstract

Since 1 January 2018, the Financial Accounting Standard for Entities, Micro, Small and Medium Enterprises (SAK EMKM) has been effectively implemented. SAK EMKM is enforced with the hope that it can help Micro, Small, Medium Enterpriser (MSME) business executors in making financial reports. The use of microsoft excel as a medium in recording MSME financial statements is because the use of microsoft excel is very easy and without having to pay any fees to pay for the features in it. This research uses a descriptive qualitative approach. The main focus of this research is to design financial reports on UMKM Cahaya Plastik. The results of this study indicate that Cahaya Plastik MSMEs still do not use SAK EMKM in recording their financial statements. UMKM Cahaya Plastik's financial records are still carried out manually using books, not using Microsoft Excel.