Perancangan Sistem Informasi Akuntansi Laporan Keuangan Sesuai Dengan SAK EMKM Menggunakan Excel Macro (Studi Kasus UMKM Husin Dairy Farm)

Abstract

Perancangan Sistem Informasi Keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) adalah solusi penting bagi UMKM seperti Husin Dairy Farm untuk meningkatkan efisiensi dan akurasi pengelolaan keuangan. Studi ini mencakup perancangan dan implementasi sistem keuangan menggunakan Excel Macro dalam beberapa tahap, termasuk diagram activity dan fitur-fitur seperti dashboard, jurnal umum, dan neraca saldo awal. Sistem ini membantu pemilik UMKM mencatat transaksi keuangan secara rinci dan menghasilkan laporan keuangan akurat sesuai standar akuntansi. Selama implementasi, muncul beberapa masalah fungsionalitas, terutama terkait konsistensi informasi di menu dashboard. Untuk mengatasinya, dilakukan pembaruan dashboard, sinkronisasi data, pengaturan rumus, uji coba, pelatihan pengguna, dan pemeliharaan rutin. Langkah-langkah ini diharapkan meningkatkan kinerja sistem dan pengalaman pengguna.

Designing a Financial Information System based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is an important solution for MSMEs such as Husin Dairy Farm to increase the efficiency and accuracy of financial management. This study covers the design and implementation of a financial system using Excel Macro in several stages, including activity diagrams and features such as dashboards, general journals, and initial trial balances. This system helps MSME owners record financial transactions in detail and produce accurate financial reports according to accounting standards. During implementation, several functionality issues arose, especially regarding the consistency of information in the dashboard menu. To overcome this, dashboard updates, data synchronization, formula settings, trials, user training and routine maintenance are carried out. These steps are expected to improve system performance and user experience.