<![CDATA[Sebagian besar Usaha Mikro, Kecil, dan Menengah (UMKM) masih melakukan pencatatan keuangan secara manual sehingga informasi keuangan yang dihasilkan belum tersusun secara sistematis. Penelitian ini bertujuan menganalisis penerapan Aplikasi Randu dalam mendukung pencatatan transaksi dan penyusunan laporan keuangan pada UMKM Kriukress serta mengevaluasi kesesuaian penerapannya berdasarkan metode TELOS. Penelitian menggunakan pendekatan kualitatif deskriptif yang dilaksanakan pada Februari–Mei 2026 dengan pemilik UMKM Kriukress sebagai informan utama. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Keabsahan data dilakukan melalui triangulasi teknik dengan membandingkan informasi hasil wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, penarikan kesimpulan, serta evaluasi berdasarkan aspek technical, economic, legal, operational, dan schedule. Hasil penelitian menunjukkan bahwa Aplikasi Randu dapat digunakan untuk mencatat transaksi pembelian, penjualan, biaya operasional, dan prive serta menghasilkan laporan laba rugi, laporan posisi keuangan, neraca saldo, dan laporan persediaan. Dari evaluasi TELOS, aplikasi menunjukkan kesesuaian awal dengan kebutuhan teknis dan operasional UMKM Kriukress serta dapat digunakan tanpa biaya implementasi tambahan. Namun, fitur Catatan Atas Laporan Keuangan (CALK) belum tersedia sehingga penyusunannya masih dilakukan secara manual. Dengan demikian, Aplikasi Randu menunjukkan kelayakan awal untuk digunakan dalam mendukung pencatatan transaksi dan penyusunan laporan keuangan pada UMKM Kriukress, tetapi belum dapat dinyatakan sepenuhnya mendukung penyusunan laporan keuangan sesuai SAK EMKM. Optimizing Financial Statement Preparation at Kriukress MSME through the Implementation of the Randu Application Abstract Many Micro, Small, and Medium Enterprises (MSMEs) still maintain financial records manually, resulting in financial information that is not systematically prepared. This study aims to analyze the implementation of the Randu Application in supporting transaction recording and financial statement preparation at Kriukress MSME and to evaluate its suitability using the TELOS method. This study employed a descriptive qualitative approach conducted from February to May 2026, with the owner of Kriukress MSME serving as the main informant. Data were collected through observation, interviews, and documentation. Data credibility was assessed through technique triangulation by comparing information obtained from interviews, observations, and documentation. Data analysis consisted of data reduction, data presentation, conclusion drawing, and evaluation based on the technical, economic, legal, operational, and schedule aspects of TELOS. The findings indicate that the Randu Application can be used to record purchases, sales, operating expenses, and owner withdrawals and to generate income statements, statements of financial position, trial balances, and inventory reports. The TELOS evaluation indicates that the application has initial suitability with the technical and operational needs of Kriukress MSME and can be implemented without additional implementation costs. However, the application does not yet provide a Notes to the Financial Statements (CALK) feature, so the notes must still be prepared manually. Therefore, the Randu Application demonstrates initial feasibility for supporting transaction recording and financial statement preparation at Kriukress MSME, but it cannot yet be considered to fully support financial reporting in accordance with SAK EMKM.]]>
