Penerapan Laporan Keuangan Berbasis Excel pada Bengkel Las Bina Logam

Abstract

The purpose of this research was to knowing how to apply the excel-based income statement at Bina Logam Welding Workshop and knowing what are the problems of Bina Logam Welding Workshop, so it doesn’t do excel based bookkeeping. The research method is Resource & Development. Data collection techniques carried out by interview and documentation. The results of this research found that the application of excel-based financial statements at Bina Logam Welding Workshop has helped companies to process avalaible data to create standard financial reports as well and see the company’s performance reflected in the income statements. The income statement at Bina Logam Welding Workshop hasn’t fully met the accounting standards. The obstacles that hamper the application of excel based financial statements at Bina Logam Welding Workshop are: lack of human resources who have the ability to apply the accounting and financial statements which is in accordance with standards because of the inadequate level of education to manage company finances, there are still mixed company accounts and owner’s personal accounts, making it difficult to determine financial activities for workshop and for personal, and recording transactions or bookkeeping that hasn’t been done well.

 Keywords : Accounting, Financial Statement, Ms. Excel