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All Journal Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Akuntansi dan Keuangan Brilliant International Journal of Management and Tourism
Septina Louisa Siahaya
Unknown Affiliation
Economics, Econometrics & Finance

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Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol 3 No 3 (2023): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2214

Abstract

The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were chosen because they are neat, easy to read and understand, automatically calculated accurately, practical when there are changes, and cost-effective.The application of this standard is expected to help and facilitate the Mawar Ikat weaving business in preparing financial reports.This research is a type of action research aiming to improve the quality of a situation or problem by carrying out actions or interventions systematically planned and tested. Recording company transactions into journals and preparing financial reports involve several stages of the accounting process, namely Designing the List of Accounts, Recording Transactions in the Journal Posting to the Ledger, Preparation of the Balance Sheet, and Preparation of Financial Statements. The preparation of simple financial statements using the excel accounting application is a positive step for MSME players. Despite limited resources, a basic understanding of accounting and the ability to prepare financial statements will help MSMEs maintain the sustainability of their business and fulfil internal and external financial information needs.
Analisis Nilai Tambah Produk Keripik Salak Menggunakan Metode Hayami Chrestiana Aponno; Septina Louisa Siahaya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1860

Abstract

This study aims to find out how much adeed value is obtained from the processing of salak furit into salak chips carried out by Sumalow community group in Masohi City, Central Maluku Regency. The results of this research are expected to provide information for community groups that manage this business, to create new strategies that can develop the income and welfare of the local community. The analysis technique used the Hayami method bay looking at processing of salak chips for one production cycle in April 2023. The results showed that business of processing salak fruit into salak chips has an added value of Rp. 2.700 per kg with a value added ratio of 32 % which is the medium ratio indicator in the range of 15 – 40 %. This means there is a relatively moderate increase in added value for processing of salak fruit into salak chips. This ratio can be increased if Dusun Simalow community group as business manager can increase their productivity, especially labor productivity and production equipment productivity also supported by an increase in profitable market share. In addition to increasing added value, it is hoped that it will also encourage an increase in welfare of the Simalow Hamlet Community.
Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application: A Case Study On The Mawar Ikat Weaving Group In Tawiri Negeri Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2214

Abstract

The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were chosen because they are neat, easy to read and understand, automatically calculated accurately, practical when there are changes, and cost-effective.The application of this standard is expected to help and facilitate the Mawar Ikat weaving business in preparing financial reports.This research is a type of action research aiming to improve the quality of a situation or problem by carrying out actions or interventions systematically planned and tested. Recording company transactions into journals and preparing financial reports involve several stages of the accounting process, namely Designing the List of Accounts, Recording Transactions in the Journal Posting to the Ledger, Preparation of the Balance Sheet, and Preparation of Financial Statements. The preparation of simple financial statements using the excel accounting application is a positive step for MSME players. Despite limited resources, a basic understanding of accounting and the ability to prepare financial statements will help MSMEs maintain the sustainability of their business and fulfil internal and external financial information needs.
Co-Authors CHRESTIANA APONNO Hasmawati Hasmawati Rendy Usmany