DESAIN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM BERBASIS APLIKASI PADA DESTINASI WISATA PULAU SARA KABUPATEN KEPULAUAN TALAUD

Abstract

This research was conducted at Pulau Sara Tourism Destination, which previously did not have a proper financial recording system in accordance with applicable accounting standards. Financial records were unorganized, making financial management difficult. The purpose of this study is to prepare financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study uses a descriptive method with a case study approach. Data were collected through interviews, observation, and documentation during January 2025. The financial reports prepared include a general journal, ledger, trial balance, income statement, statement of financial position, and notes to financial statements. The results show that the application of SAK EMKM through Excel-based financial reports improves the regularity of transaction recording, provides relevant and reliable financial information, and facilitates business decision-making. This system is expected to be an effective tool in financial management for tourism businesses.