<![CDATA[So far, small and medium enterprises (SMEs) is one of the business sector which
contributes a high against the Indonesian economy but it is unfortunate when the low
access to capital from the banking sector, restricting the development of its business
due to the mastery of accounting and information technology access that is equipped
with a variety of accounting applications still minimal.
This study aimed to determine the profile of the financial management of SMEs, then
the characteristics contained in the profile of financial management is taken into
consideration in making the financial report templates based on Microsoft Excel
2007. This study is based on data collected from the SME Sector Services in
Yogyakarta Special Region included in Category C (Real Estate, Renting and
Business Services), Category O (Social Services, Sosbud, Entertainment, and
Personal), Category I (Transport, Storage , and Communication), and other services
in the Standard Industrial Classification in Indonesia. Data were analyzed through
descriptive statistics of frequencies and percentages.
Results of analysis regarding the financial management profile service sector SMEs
in Yogyakarta Special Region is as follows: Transactions that often happens is that
the sale transaction services in cash. Most of the SMEs sector, services have used the
evidence of transactions in its business. Recording of transactions have been applied SME services sector to record financial transactions, which form the most frequently
practiced record is the record and out of cash. Although many SMEs that keep
records of financial transactions but the majority of service sector SMEs have not
created the periodic financial reports. In connection with the implementation of
financial report templates based on Microsoft Excel, both the SME sector, which has
involved a computer services business as well as SMEs in the services sector that
have not been using computers a majority willing to use the financial report templates
based on Microsoft Excel 2007 to prepare its financial statements. With the template
profile keuangam the financial statements must be in the form of a simple design for
easy use. Simple concept is translated through the journals that consist only of a
general journal that includes providing a column for the archiving of the transaction.
With this template all financial reports to be automatically available to users. The
process of testing this template on SME financial statements beauty salon "Salon
Nade" indicates that the template is valid in terms of transaction processing and
outputs it generates.
Keywords: SMEs, Template, Financial Statement.]]>
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