ANALISIS PENERAPAN SISTEM ADMINISTRASI PENCATATAN LAPORAN KEUANGAN BERBASIS MS. EXCEL PADA UMKM DI TANGERANG SELATAN

Abstract

The purpose of this study was to evaluate the use of Ms. Excel in recording financial transactions that produce financial reports of Micro, Small and Medium Enterprises (MSMEs) according to the SAK EMKM registered at the South Tangerang KUKM Cooperative Office with the type of basic food business. In this research, the method used is descriptive qualitative as well as conducting studies in accordance with the reality of the field to be able to see the application as well as evaluate the findings. The data used are primary and secondary data, namely data from the South Tangerang KUKM Cooperative Office and the results of interviews with business actors. Of the SMEs that are registered in the KUKM South Tangerang Cooperative, it is still found that they have not applied financial reports according to the SAK EMKM using Ms. Excel, because of the lack of understanding of the need for such recording. For those who have used Ms. Excel, has proven to make it easier to record business transactions and easy to record financial statements, although it is still not in accordance with SAK EMKM.

Keywords : Administration, EMKM Financial Report, MS. Excel, Record keeping