Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah

Authors

  • Olivia Luthfia Nabila Politeknik Negeri Lampung
  • Endang Asliana Politeknik Negeri Lampung
  • Eksa Ridwansyah Politeknik Negeri Lampung

DOI:

https://doi.org/10.25181/esai.v16i1.2409

Keywords:

Financial Reports, Micro, Small and Medium Enterprises, Microsoft Access

Abstract

Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).  

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Author Biographies

Olivia Luthfia Nabila, Politeknik Negeri Lampung

Program Studi Akuntansi, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung

Endang Asliana, Politeknik Negeri Lampung

Program Studi Akuntansi, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung

Eksa Ridwansyah, Politeknik Negeri Lampung

Program Studi Akuntansi Perpajakan, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung

References

Jurnal:

Akbar, F & Soepomo, B (2017). Penerapan Microsoft Access untuk Penjualan Barang di CV Mega Prima Mandiri Mojosari Kabupaten Mojokerto. Jurnal Aplikasi Bisnis.

Buku:

Martani, D, Siregar, SV, Wardhani, R, Farahmita, A, & Tantijaya, E (2018). Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat.

Susanto, A (2017). Sistem Informasi Akuntansi: Pemahaman Konsep Secara Terpadu. Lingga Jaya. Bandung. 404 hal.

Warren, CS, Reeve, JM, Duchac, JE, Wahyuni, ET, & Yusuf, AA (2018). Pengantar Akuntansi 1. Jakarta: Salemba Empat.

Publikasi elektronik:

Sandingan data UMKM 2018-2019 (2019) Website Kementerian Koperasi dan Usaha Kecil dan Menengah Indonesia. [Diakses 10 April 2021]. https://www.kemenkopukm.go.id.

Watkins, J. (2004). Testing IT : An Off-the-Shelf Software Testing Process. Cambridge: The Press Syndicate of the University of Cambridge.

Published

2022-01-25

Issue

Section

Artikel