PERANCANGAN LAPORAN KEUANGAN BERBASIS EXCEL SESUAI SAK EMKM PADA BERKAH 88 CELL

Abstract

This research aimed to arrange financial statements based on excel which suited SAK EMKM at Berkah 88 Cell. The research viewed the simple financial statements without using a transaction journal by considering its limitation which was owned by Berkah 88 Cell. The research was descriptive-qualitative, which used observation, documentation of the object, and interviews with the informants, i.e. the owner of Berkah 88 Cell. Moreover, the data analysis technique used the Systems Development Life Cycle consisting of planning, analysis, arrangement, and implementation. The research result showed that the financial statement arrangement was done by arranging a system that started by arranging the account lists, calculating the first capital, arranging the transaction input, and finally arranging the user interface. After that, the implementation began in order to have financial statements consisting of income statements, financial status, and notes of financial statements. Furthermore, the reported testing was done by having manual testing with the common principles of accounting bases.