Perancangan Aplikasi dan Penyusunan Laporan Keuangan untuk UMKM Sesuai PSAK UMKM di Banda Aceh

Abstract

One of the obstacles for MSMEs when accessing financial institutions is that most of the financial reports are still not available which can also be used to analyze business growth. Therefore it is deemed necessary to design a User Friendly Financial Statement application that complies with the Financial Accounting Standards (SAK) issued by the Indonesian Institute of Accountants (IAI). The method of the activity is FGD (Focused Group Discussion), and field visits to collect of transaction evidence, training, and assistance in preparing the Financial Statements of MSME. Based on the results of the implementation of activities, it is highly recommended that the use of this financial application can be monitored and evaluated in the future for the sustainability of the availability of financial reports to MSMEs.