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Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik observasi, wawancara, dan dokumentasi. Hasil menunjukkan pencatatan baru terbatas pada gaji karyawan, perhitungan biaya produksi, dan rincian pesanan pelanggan, serta belum disusun sesuai standar. Untuk mengatasi kendala tersebut disusun proses pembukuan dan rancangan laporan menggunakan Microsoft Excel 2016.",{"@graph":51,"@context":110},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/financial-statement-preparation-based-on-sak-emkm-assisted-by-microsoft-excel-2016-case-study-of-umkm-laila-collection/235223/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/financial-statement-preparation-based-on-sak-emkm-assisted-by-microsoft-excel-2016-case-study-of-umkm-laila-collection/235223.png","ImageObject",442,249,{"name":76,"@type":77},"wps_ap_test_251126_0180","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-21","2026-09-11",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102,106],{"name":93,"@type":94,"acceptedAnswer":95},"Apa tujuan penelitian tentang UMKM Laila Collection?","Question",{"text":96,"@type":97},"Tujuan penelitian adalah menentukan sistem akuntansi, merancang proses pembukuan, dan menyusun laporan keuangan UMKM Laila Collection berdasarkan SAK EMKM.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Metode penelitian apa yang digunakan?",{"text":101,"@type":97},"Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif serta teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi.",{"name":103,"@type":94,"acceptedAnswer":104},"Apa masalah utama yang ditemukan pada pencatatan keuangan UMKM Laila Collection?",{"text":105,"@type":97},"Perusahaan hanya mencatat gaji karyawan, perhitungan biaya produksi, dan rincian pesanan pelanggan, serta belum menyusun laporan keuangan sesuai standar yang berlaku.",{"name":107,"@type":94,"acceptedAnswer":108},"Laporan keuangan apa saja yang disusun menggunakan Microsoft Excel 2016?",{"text":109,"@type":97},"Laporan yang disusun meliputi laporan biaya produksi, laporan laba rugi, laporan posisi keuangan, serta catatan atas laporan keuangan sesuai SAK EMKM.","https://schema.org",{"og:url":66,"og:type":112,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":114,"canonical":66},"index,follow",{"doc_id":116,"site_id":44},235223,1789994286,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":76,"user_avatar":121,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":127,"language":128,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":129,"faqs":130,"seo_title":131,"seo_description":49,"update_tm":132,"read_time":133},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbantuan Microsoft Excel 2016 (Studi Kasus UMKM Laila Collection  \nPreparation of Financial Statement Based On SAKEMKM Assisted by Microsoft Excel 2016 (Cases Studies at UMKM Laila Collection)  \nMuhammad Husnur Rofiq  \nProgram Studi D3 Akuntansi, Politeknik Negeri Bandung [muhammad.husnur.akun18@polban.ac.id](muhammad.husnur.akun18@polban.ac.id)  \nRahma Nazila Muhammad  \nJurusan Akuntansi, Politeknik Negeri Bandung [rahmanazila@polban.ac.id](rahmanazila@polban.ac.id)  \nAbstract: This purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, and to design the preparation of financial statements based on the Financial Accounting Standardsfor Micro, Small, and Medium Entities (SAKEMKM) at Laila Collection MSMEs. The research method used in this study is a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of this study indicate that the company has just recorded for employee salaries, calculation of the cost ofproduction, and details of customer orders and has not prepared financial reports in accordance with applicable standards. So to solve these problems, the author designs the bookkeeping process and makes a draft of the preparation offinancial statements using Microsoft Excel 2016. The reports prepared by the authors are the report on the cost ofproduction, the income statement, the statement offinancial position, and notes to the financial statements in accordance with SAKEMKM in April 2021. With this research, it is hoped that Laila Collection MSMEs can know and be able to prepare financial reports in accordance with SAKEMKM.  \nKeywords: Micro, Small and Medium Enterprises (MSMEs), Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM), Microsoft Excel  \n1. Pendahuluan  \nUsaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu penggerakperekonomian nasional karena memegang peranan penting bagi masyarakat kecil, mulai dari mengentaskan kemiskinan dengan terciptanya lapangan pekerjaan yang dapat menyerap banyak tenaga kerja, sehingga dapat membantu meratakan tingkat perekonomian.“Data dari Badan Pusat Statistik menunjukkan UMKM menyerap 117 juta pekerja atau 97 persen dari daya serap tenagakerja dunia usaha pada 2018. Sisanya, sebanyak 3 persen, diserap korporasi”. Seiring dengantumbuhnya suatu UMKM, maka semakin penting pula bagi pemilik usaha untuk mengetahui, mengatur, dan mengelola keuangan perusahaannya. Setiap pelaku usaha atau bisnis perlu melakukan pencatatan dan menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK). Definisi Laporan keuangan menurut (Warsadi dkk., 2018) ialah catatan informasikeuangan suatu perusahaan pada periode akuntansi yang menggambarkan kinerja perusahaan tersebut. Standar Akuntansi Keuangan (SAK) menurut (Kartikahadi dkk., 2016) merupakan  \n Indonesian Accounting Literacy Journal ISSN: 2747-1918 (Online) |317   \nsumber acuan utama dalam menyusun laporan keuangan agar terbentuk keseragaman dalampenyajian laporan keuangan untuk menginterpretasikan laporan keuangan. Dengan mengetahui keadaan keuangan perusahaan, tentunya pemilik perusahaan dapat membuat keputusan-keputusanyang dapat membuat usahanya semakin maju dan berkembang.  \nMenurut (Astriani dkk., 2018), adanya keterbatasan pengetahuan akuntansi, kurangnyasumber daya manusia, dan adanya anggapan bahwa laporan keuangan bukanlah hal yang penting bagi usaha serta tidak adanya peraturan yang mewajibkan untuk menyusun laporan bagi UMKM yang menyebabkan pelaksanaan pembukuan atau pencatatan akuntansi untuk menghasilkan laporan keuangan merupakan hal yang masih sulit khususnya bagi UMKM. Untuk memudahkandalam menyusun laporan keuangan, UMKM dapat memanfaatkan teknologi yang sudah banyak berkembang. Penyusunan laporan keuangan UMKM dapat dilakukan secara terkomputerisasisehingga akan lebih efek","cbCaigzm7DMDRCgW","https://ap.wps.com/l/cbCaigzm7DMDRCgW","pdf",481205,20,"Indonesian","# Pendahuluan\n## Latar belakang UMKM dan pentingnya laporan keuangan\n## Permasalahan pembukuan pada UMKM Laila Collection\n# Kajian Pustaka\n## Pengertian UMKM\n## Pengertian akuntansi\n# Metodologi dan Perancangan\n## Metode penelitian kualitatif deskriptif\n## Teknik pengumpulan data\n## Rancangan proses pembukuan dan laporan menggunakan Microsoft Excel 2016","[{\"question\":\"Apa tujuan penelitian tentang UMKM Laila Collection?\",\"answer\":\"Tujuan penelitian adalah menentukan sistem akuntansi, merancang proses pembukuan, dan menyusun laporan keuangan UMKM Laila Collection berdasarkan SAK EMKM.\"},{\"question\":\"Metode penelitian apa yang digunakan?\",\"answer\":\"Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif serta teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi.\"},{\"question\":\"Apa masalah utama yang ditemukan pada pencatatan keuangan UMKM Laila Collection?\",\"answer\":\"Perusahaan hanya mencatat gaji karyawan, perhitungan biaya produksi, dan rincian pesanan pelanggan, serta belum menyusun laporan keuangan sesuai standar yang berlaku.\"},{\"question\":\"Laporan keuangan apa saja yang disusun menggunakan Microsoft Excel 2016?\",\"answer\":\"Laporan yang disusun meliputi laporan biaya produksi, laporan laba rugi, laporan posisi keuangan, serta catatan atas laporan keuangan sesuai SAK EMKM.\"}]","Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbantuan Microsoft Excel 2016 - Studi Kasus UMKM Laila Collection | PDF",1789095989,7]