DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS
Abstract
Abstract
The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM
Keywords: Application design, financial report, SAK EMKM
Downloads
References
Dey, Natalia. 2018. “Desain Akuntansi Usaha Kos-kosan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) (Studi Kasus pada Usaha Kos-kosan El Shadai Politeknik).Skripsi. Politeknik Negeri Manado
Ikatan Akuntan Indonesia. 2018. Standar Akuntansi Keuangan entitas Mikro, Kecil, dan Menengah (SAK EMKM). Dewan Standar Akuntansi Keuangan. Jakarta
Rusmawan, Uus. 2019. Teknik Penulisan Tugas Akhir dan Skripsi Pemrograman. Penerbit PT. Elex Media Komputindo. Jakarta
Sarimbungan, Samuel Corneles. 2018. “Desain Aplikasi Kasir Berbasis Microsoft Access Pada Boulevard D’Coffee Aceh Manado”. Skripsi. Politeknik Negeri Manado
Setiorini, Kusumaningdiah Retno. 2018. Kualitas Sistem Informasi Akuntansi. Penerbit Elmatara. Yogyakarta
Shonhadji, Nanang dkk. 2017. “Penerapan Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah Berdasarkan SAK EMKM di Surabaya”. Jurnal. STIE Perbanas Surabaya. 1(1), 344-348
Soemarsono. 2004. Akuntansi Suatu Pengantar. Penerbit Salemba Empat. Jakarta.
Sugiono, Areif. 2010. Akuntansi dan Pelaporan Keuangan untuk Bisnis Skala Kecil dan Menengah. Penerbit PT. Grasindo. Jakarta
Sugiono. 2017. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Penerbit PT. ALFABETA. Bandung
Sujarweni, V. Wiratna. 2019. Akuntansi UMKM. Penerbit PT. Pustaka Baru. Yogyakarta
Sunyoto. Danang. 2013. Metode Penelitian Akuntansi. Penerbit PT. Refika Aditama. Yogyakarta
Suryana. 2010. Metodologi Penelitian: Model Praktis Penelitian Kuantitatif dan Kualitatif. Bahan ajar perkuliahan. Universitas Pendidikan Indonesia
Tim EMS. 2014. Microsoft Access untuk Pemula. Penerbit PT. Elex Media Komputindo. Jakarta
Tri Febri Asriyani. 2019. “Program Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Microsoft Access 2019 (Studi Kasus Pada Rumah Makan Mandeh Duri).” Tugas Akhir. Politenik Negeri Bandung
Tumbelaka, Regina Natasia. 2018. “Desain Akuntansi Usaha Mikro Kecil dan Menengah berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (Studi Kasus Café Chamar di Kawangkoan)”. Skripsi. Politenik Negeri Manado
Undang-Undang No 20 Tahun 2008 Tentang Usaha, Mikro Kecil dan Menengah (UMKM)
Yuhaida, Eka Yulia Sofia. 2019.” Perancangan Akuntansi Berbasis Excel Sesuai SAK EMKM Pada Counter Laris Cell Jombang”. Skripsi. Universitas Islam Negeri Sunan Ampel.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.