PERANCANGAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO, KECIL, DAN MENENGAH BERDASARKAN SAK EMKM DENGAN PENGAPLIKASIAN PADA MICROSOFT EXCEL (Studi Kasus UMKM Z Coffee)

UMKM Z Coffee is a microenterprise in the food and beverage sector that faces challenges with simple financial record-keeping. This study aims to understand the financial recording and reporting processes and to develop a recording model suitable for Z Coffee, including preparing financial statements using Microsoft Excel. A qualitative research method is used to collect in-depth field data. The findings show that Z Coffee has not prepared its financial statements properly due to a lack of accounting knowledge among administrative staff, resulting in non compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study also identifies the obstacles faced and provides practical solutions to improve Z Coffee's financial recording and reporting, ensuring regulatory compliance and enhancing financial performance.

Keywords: UMKM, SAK EMKM, Microsoft Excel, Financial Statement