Perancangan dan Implementasi Penyusunan Laporan Keuangan Berbasis SAK EMKM Melalui Spreadsheet Sebagai Solusi Digitalisasi Akuntansi Sederhana

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key drivers of the Indonesian economy but often lack
adequate financial reporting. Many MSMEs still record transactions manually and do not prepare financial
reports in accordance with the SAK EMKM. This community service project aims to socialize and
implement a simple digital bookkeeping tool based on Spreadsheet to help MSMEs, particularly Nawneeds,
to produce financial reports that comply with SAK EMKM. The implementation includes introducing
accounting concepts, transaction recording, and financial reports (income statement, balance sheet, and
cash flow). The result shows improved understanding and willingness of business owners to adopt digital
bookkeeping using the provided template.
Keywords: MSMEs, SAK EMKM, digital bookkeeping, financial report, Spreadsheet