PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM FOOD AND BEVERAGE

Abstract

Kedai Sugiban was established in March 2023; since its establishment, the coffee shop has experienced several problems. First, there was a lack of separation between business and personal entities, meaning that the partners' personal finances were often mixed with the company's finances. Secondly, the shop faced issues related to recording transactions that are carried out manually, often resulting in incorrect or fictitious notes, and even forgetting to record risks often faced by partners. Third, partners often run out of stock when orders are to be made. Finally, partners do not make financial records well and correct company reports. It is still about calculating income only. The solution for business financial processing problems is to provide training and assistance in preparing financial reports based on SAK EMKN. This solution becomes comprehensive because it provides a mechanism for recording transactions using an Excel spreadsheet that makes it easy for partners to record all financial transactions in the company. The right solution for partners is implementing financial reporting by applying SAK EMKM, which instructs. MSMEs can produce a partner's business balance sheet report, financial performance report, and notes on partner financial statements. Keywords: UMKM; SAK EMKM; Microsoft Excel