Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Melalui Aplikasi Exel Sebagai Dasar dalam Penyusunan Laporan Keuangan

Abstract

This study aims to apply the Financial Accounting Standards for Micro, Small, dan Medium Entities (SAK EMKM) in preparing financial reports on Keripik Pisuke SMEs, Gorontalo City. The research uses a descriptive qualitative method using primary data sources. The data collection consists of observation, interviews, and documentation using the triangulation method to test the validity of the data. This study uses a Microsoft Excel application to manage financial reports on Keripik Pisuke SMEs. Based on the study, it is found that the system of financial statements recording at the Keripik Pisuke MSME is still manual and very simple, so business owners cannot see how much profit they get in a certain period. This is due to the lack of business owner understanding regarding the preparation of the entity’s financial statement following the current standards. After implementing SAK EMKM in preparing a financial report for Keripik Pisuke SMEsthe income is obvious and makes it easier for Keripik Pissuke SMEs to make every decision.