Preparation of Financial Statements at Tata Chicken Noodle MSMEs by Utilizing SI APIK in Bondowoso District

Abstract

The research that has been conducted aims to help MSME players Mie Ayam Tata in preparing financial reports on Mie Ayam Tata by using the SI APIK application (Financial Information Recording Application Information System). The research method used is a qualitative method. This research is applied research with the object of research on UMKM Mie Ayam Tata which does not yet have financial reports. The reason for using the research object of MSME Mie Ayam Tata is because the business does not have financial reports due to a lack of understanding in preparing financial reports in accordance with SAK EMKM. Therefore, researchers want to help facilitate the object of research by utilizing the SI APIK application in preparing their financial statements. This research uses the source triangulation test as a validity test and data collection is carried out by interview and documentation methods. The results showed that (1) the financial records owned by MSMEs Mie Ayam Tata are only in the form of recording income, namely on sales and expenses, namely on the purchase of raw materials, where the recording is not in accordance with SAK EMKM, (2) financial reports using the SI APIK application include: (a) statement of financial position and (b) income statement. Notes to the report on MSME Mie Ayam Tata are prepared by the entity itself because the SI APIK application does not contain these financial statements.