Implementasi SAK EMKM pada Penggunaan Aplikasi LAMIKRO untuk Penyusunan Laporan Keuangan
DOI:
https://doi.org/10.30640/ekonomika45.v13i2.5315Keywords:
Financial Management, Financial Statements, LAMIKRO Application, MSMEs, SAK EMKMAbstract
This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing financial statements based on SAK EMKM at UD Jahe Bakar. This research employs a qualitative method with a Field Research approach to obtain an in-depth understanding of the implementation of the LAMIKRO application in the financial recording and reporting activities of the business. Data were collected from both primary and secondary sources relevant to the research object. Data analysis was conducted through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that UD Jahe Bakar considers the preparation of financial statements to be easier because the owner has utilized accounting applications based on web and Android platforms, enabling financial records to be maintained consistently and systematically. This study contributes to assisting MSMEs in preparing financial statements in accordance with applicable accounting standards through the use of the LAMIKRO application. The application helps MSMEs prepare statements of financial position, income statements, and notes to financial statements in real time. Furthermore, the findings demonstrate a strong commitment among MSME actors to continuously use the LAMIKRO application to support better financial management practices.
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