Modifikasi Pelaporan Keuangan pada Usaha Mikro Kecil dan Menengah Berbasis Microsoft Excel di Kabupaten Banyuwangi (Studi Kasus pada Usaha Coffebar)

Abstract

This research was conducted at the Coffeebar Business which is located in Kembiritan, Genteng District. The purpose of this research is to understand the form of financial reports in the Coffeebar Business and modify the financial reports so that they comply with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using Microsoft Excel connected to OneDrive. This research is qualitative research (case study) which was carried out directly by observing research objects related to financial reports according to the problem formulation. The data used in this research are primary data and secondary data. The data collection methods used consisted of observation, interviews and documentation. The process of preparing financial reports is carried out through identification, recording and drawing conclusions. The research results showed that the Coffeebar Business had not prepared financial reports in accordance with SAK EMKM, so the researchers modified the financial reports by using Microsoft Excel which was in accordance with SAK EMKM and connecting them to OneDrive.