Financial Statement Design at Aura Taylor Business in Talaud Islands Regency
Abstract
This research aims to apply the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) and design financial statements for the Aura Taylor business using accounting software, specifically Microsoft Excel. The research utilizes a descriptive qualitative method, providing solutions regarding the use of Microsoft Excel software in preparing financial statements. The main instrument is the researchers themselves, with additional instruments including interview sheets and transaction documentation from the Aura Taylor business. This research shows that the entity has not yet applied the Financial Accounting Standards for Micro, Small, and Medium Enterprises. The financial recording process is still manual, consisting of cash receipts and cash disbursement records. The design of Aura Taylor's financial statements is created using functions, formulas, and menus in Microsoft Excel, forming a system comprising menus and submenus. The submenus include chart of accounts, general journal, ledger, worksheet, and financial statements which consist of the statement of financial position, income statement, and notes to the financial statements.
References
Aulia, L. S. (2021, August 6). Pentingnya peran akuntansi dalam perkembangan UMKM di Indonesia. Kompasiana.Com, 1–2. https://www.kompasiana.com/liasitiaulia1098/610cce656e7f0128a74a2932/pentingnya-peran-akuntansi-dalam-perkembangan-umkm-diindonesia?page=all#section1
Daspit, J. J., & D’souza, D. E. (2017). Capability configuration in software industry SMEs: the CAO model of ordinary capabilities. Journal of Small Business Management, 55(1), 141–162. https://doi.org/10.1111/jsbm.12330
Kesek, R., Sumual, T. E. M., & Miran, M. (2021). Evaluasi pemahaman pelaku UMKM Desa Kumelembuai terhadap standar akuntansi keuangan entitas mikro kecil dan menengah. Jurnal Akuntansi Manado (JAIM), 2(3), 335–344. https://doi.org/https://doi.org/10.53682/jaim.vi.2145
Kim, S. H., Jang, S. Y., & Yang, K. H. (2017). Analysis of the determinants of software-as-a-service adoption in small businesses: risks, benefits, and organizational and environmental factors. Journal of Small Business Management, 55(2), 303–325. https://doi.org/10.1111/jsbm.12304
Pinasti, M. (2007). Pengaruh penyelenggaraan dan penggunaan informasi akuntansi terhadap persepsi pengusaha kecil atas informasi akuntansi: suatu riset eksperimen. Simposium Nasional Akuntansi X, 9, 1–21.
Purnama, R. (2018). Standar akuntansi keuangan EMKM 2018. Pusat Pengembangan Akuntansi Dan Keuangan (PPA&K). https://www.ppak.co.id/artikel/standar-akuntansi-keuangan-emkm-2018
Rarobong, P. M. (2019). Desain penyusunan laporan keuangan berbasis SAK EMKM pada UMKM “Nits Salon” Tomohon menggunakan microsoft excel. Politeknik Negeri Manado.
Romney, M. B., & Steinbart, P. J. (2014). Sistem Informasi Akuntansi (13th ed.). Jakarta: Salemba Empat.
Rumengan, V. B. J., Tanor, L., & Miran, M. (2023). Analisis sistem infromasi akuntansi penjualan kredit di CV. Lumindo Group. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi, 1(3), 156–163.
Saselah, K. E. (2019). Desain laporan keuangan berdasarkan standar akuntansi keuangan entitas mikro kecil menengah berbasis aplikasi microsoft access pada counter Yesays cell. In Repository Politeknik Negeri Manado.
Sewa, A. J., Manaroinsong, J., & Kambey, A. N. (2021). Analisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada CV. Kombos Tendean Manado. Jurnal Akuntansi Manado (JAIM), 2(3), 326–334. https://doi.org/https://doi.org/10.53682/jaim.vi.1212
Tambunan, C. R. (2023). Kontribusi UMKM dalam perekonomian Indonesia. Kementerian Keuangan RI Direktorat Jenderal Perbendaharaan. https://djpb.kemenkeu.go.id/kppn/lubuksikaping/id/data-publikasi/artikel/3134-kontribusi-umkm-dalam-perekonomian-indonesia.html
Yuhaida, E. Y. S. (2019). Perancangan akuntansi berbasis excel seusai SAK EMKM pada counter laris cell Jombang.
This work is licensed under a Creative Commons Attribution 4.0 International License.
