Analisis Penyusunan Laporan Keuangan UMKM Tape Bakar Kamil Bondowoso Berdasarkan SAK EMKM Menggunakan Excel

Abstract

This study aims to analyze and implement the preparation of financial statements for Tape Bakar Kamil MSME based on SAK EMKM using Microsoft Excel. The research employs a descriptive qualitative approach. The object is Tape Bakar Kamil MSME in Bondowoso which produces and sells processed cassava tape. Data were collected through interviews with the owner, observation, and documentation of transaction evidence. The results show that Tape Bakar Kamil MSME has never prepared financial statements according to standards. The bookkeeping remains simple, only recording cash inflows and outflows without separating personal and business finances. The researcher then prepared financial statements based on SAK EMKM through transaction identification, general journal, ledger, adjusting entries, and worksheet. Using Microsoft Excel, three financial statement components were generated: Statement of Financial Position with total assets of Rp 213,753,749, Income Statement with net profit of Rp 496,249, and Notes to the Financial Statements. Using Excel proved effective in minimizing calculation errors and simplifying data recapitulation. With financial statements complying with SAK EMKM, the owner can accurately determine business conditions, evaluate performance, and plan business development strategies.