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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Yintayani, Ni Nyoman
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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LAMIKRO APPLICATION IN PREPARING MSME FINANCIAL REPORTS BASED ON SAK EMKM Dwijayanti, Ni Made Ayu; Lasmini, Ni Nengah; Ardina, Cening; Yintayani, Ni Nyoman
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3428

Abstract

This study aims to determine the effectiveness of the LAMIKRO Digital Application in preparing SAK EMKM-based financial statements at Salsabila Leather Bags. This type of research uses a qualitative method using a Field Research approach. Data is obtained from primary data sources and secondary data. Data analysis is done through data collection, data reduction, data presentation and conclusion drawing. The results of this study prove that leather bag MSMEs consider financial reports difficult, MSME owners do not have web-based or android-based accounting applications and still make inconsistent financial records. This research contributes to helping MSMEs prepare financial reports according to standards by using the LAMIKRO application. The use of the LAMIKRO application can help MSMEs to make financial reports based on standards, so that MSMEs can find out the financial position report, income statement, and notes to financial statements in real time. The results of this study also indicate a high commitment from MSME actors to use the LAMIKRO application sustainably.
Co-Authors Ardina, Cening Lasmini, Ni Nengah Ni Made Ayu Dwijayanti