Perancangan dan Pengimplementasian Perhitungan HPP dan Laporan Keuangan Menggunakan Microsoft Excel pada The Baker’s Table

Abstract

UMKM memiliki peran penting dalam pertumbuhan ekonomi, namun masih banyak yang belum memiliki pencatatan keuangan yang tertib. The Baker’s Table merupakan usaha di bidang makanan yang belum menerapkan pencatatan HPP dan laporan keuangan secara sistematis. Penelitian ini bertujuan untuk merancang dan mengimplementasikan perhitungan HPP serta laporan keuangan menggunakan Microsoft Excel agar pelaku usaha lebih memahami kondisi keuangannya. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan full costing dalam menghitung HPP. Data diperoleh melalui wawancara dan observasi selama Januari - April 2025. Hasilnya menunjukkan bahwa perhitungan HPP dan penyusunan laporan keuangan (laba rugi, neraca, dan arus kas) dapat dilakukan secara sederhana namun efektif. Microsoft Excel terbukti membantu pelaku UMKM dalam mengelola keuangan secara mandiri dan akuntabel.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic growth, yet many still lack proper financial recording systems. The Baker’s Table, a food-based business, had not implemented structured financial records, particularly in calculating the cost of production (HPP) and preparing basic financial reports. This study aims to design and implement HPP calculation and basic financial statement preparation using Microsoft Excel to help the business owner better understand the financial condition of the business. The research applies a descriptive qualitative method, with the full costing approach used to calculate HPP. Data were collected through interviews and observation during the January to April 2025 period. The results show that HPP calculation using the full costing method provides a comprehensive view of unit production costs. Financial reports, including income statements, balance sheets, and cash flow statements, were successfully prepared in a simple yet effective manner. Microsoft Excel proves to be a practical tool that helps MSMEs manage their financial records independently and more accountably.