Design of financial statement preparation based on SAK EMKM using microsoft excel

Afif, Ifa Rosania and Nawirah, Nawirah (2020) Design of financial statement preparation based on SAK EMKM using microsoft excel. Journal of Islamic Accounting and Finance Research, 2 (1). pp. 141-152. ISSN 2714-8122

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Abstract

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a
pillar of the Indonesian economy, as evidenced by the ability of MSMEs to
save the economy in Indonesia during the monetary crisis in 1998. There
was a significant increase in the number of MSMEs in Indonesia,
inseparable from the problems that caused the failure of MSME actors.
Among the affecting factors are the simple management, lack of supervision
of the production process and the quality caused by the system on the
entity, the simple recording of financial statements, and limited market
access. The purpose of this study is to facilitate the MSMEs XXX in preparing
financial statements based on SAK EMKM using Microsoft Excel software.
Method - This research uses a qualitative approach. The location of this
research is MSMEs XXX which is located on Sunan Muria II Street No. 16
Malang. The data collection uses observation and interview techniques
directly to researchers, the analytical method used is hermeneutics which
means an approach to analyze and interpret data centered on the meaning
of qualitative data.
Result - The design of financial report preparation based on SAK EMKM
using Microsoft Excel in MSMEs XXX includes income statement, financial
position report, and notes on financial statements. The MSMEs found
problems in preparing the financial statements because of the lack of
adequate resources and supporting software.
Implication - UMKM xxx is expected to be able compile financial
statements based on SAK EMKM with microsoft excel software.
Originality - This research is the first study at UMKM xxx by making
financial reports based on SAK EMKM with microsoft excel software .

Item Type:	Journal Article
Keywords:	MSMEs; financial statements; software
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nawirah nn Nawirah
Date Deposited:	22 Jul 2020 23:10

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