DESAIN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI UKM ANDROID PADA BUMDES “MAPALUS” DESA LOTTA, KECAMATAN PINELENG MINAHASA

Abstract

BUMDes "MAPALUS" is an entity whose business activities are gas sales and chair rental services located in Lotta village, Pineleng subdistrict, Minahasa. This research aims to design financial reports for BUMDes "Mapalus" Lotta village. Pineleng District, Minahasa using the UKM Android application. The type of research used is qualitative research with
descriptive methods. The data collection techniques used were interviews, observation, document analysis with research time from April - June 2024. In this research the author collected primary data, such as proof of transactions in the form of cash in and cash out records of the entity in 2023. As well as secondary data collected the author through literature study, after that the author processes it. So the research results obtained can be concluded that accounting treatment and recording in general is not effective and efficient because it only relies on incoming and outgoing cash books. There are several things that need to be improved, so that errors do not occur in the financial management of BUMDes Mapalus. The author advises entities to apply all business activities considering the importance of providing financial reports in determining the continuity of a business. In its accounting activities too, the entity must follow the stages in accordance with established standards, namely SAK EMKM using the Android UKM application

Keywords:, Financial Reports, BUMDes, Android