Clarisa Diva Ramandani, . (2025) PERANCANGAN DAN IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM MELALUI SPREADSHEET SEBAGAI SOLUSI DIGITALISASI AKUNTANSI SEDERHANA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to design and implement an automated financial report template based on spreadsheets in accordance with the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The background of this research is the low ability of MSMEs to record financial transactions due to limited accounting knowledge, which impacts accountability and access to business financing. The research uses mixed methods with a qualitative and quantitative approach through observation, interviews, documentation, and literature study on the retail MSME Nawneeds, which is engaged in the sale of second-hand hats. The spreadsheet template was developed by integrating automatic formulas between sheets, allowing financial reports to be compiled simply by entering transaction data. The final result shows that the template preparation of the statement of financial position, income statement, and notes to the financial statements is efficient, transparent, and in accordance with SAK EMKM standards.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2210102010] [Pembimbing: Masripah] [Ketua Penguji: Praptiningsih] [Penguji 1: Shinta Widyastuti] |
| Uncontrolled Keywords: | MSMEs, Financial Statements, Spreadsheet, SAK EMKM |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | CLARISA DIVA RAMANDANI |
| Date Deposited: | 06 Aug 2025 02:28 |
| Last Modified: | 06 Aug 2025 02:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37610 |
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