PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DENGAN MENGGUNAKAN PROGRAM MICROSOFT EXCEL GENERAL LEDGER PADA UMKM RM DOA BUNDA PALEMBANG

Abstract

This research aims to make financial reports in the UMKM of Doa Bunda Palembang Restaurant based on the applicable SAK EMKM by using the Microsoft Excel General Ledger program. The results of this research are that Doa Bunda Palembang Restaurant has not prepared financial statements based on the applicable SAK EMKM. The restaurant owner only records daily transactions in the form records of cash disbursements and cash inflows in a book. This research resulted in a financial report of the Doa Bunda Palembang Restaurant for period of December 31, 2020, which consisted of a profit and loss statement, a statement of financial position and notes to financial statements based on SAK EMKM rules. From the results of this research, it can be seen that financial position of Doa Bunda Palembang Restaurant for period of December 31, 2020 are: Assets of RP 74.172,400, Liabilities of RP 470,000, Equity of RP 9,000,000, and retained earnings of RP 64,702,400. This research hoped that restaurant owners can make financial reports based on the applicable SAK EMKM.