Analisis Kelayakan Penerapan SAK EMKM Berbasis Android Aplikasi Akuntansi UKM (Studi Kasus pada Percetakan Sinar Gemilang Manado)

Abstrak

Abstract

The increasingly rapid development of information technology has an impact on the process of creating entity financial reports, but the process of creating information technology-based financial reports is still underutilized by UMKM entities due to limited human resources. The use of technology in processing business transactions can help business actors in carrying out their operational activities. For this reason, an accounting information system that is adequate and in sync with the needs of business actors is needed, one of which is an Android-based UKM Accounting application that can process business data more quickly, accurately and on time. However, before an entity implements the UKM Accounting application, it needs to examine whether the entity is feasible or not yet implementing the application. The aim of this research is to analyze the feasibility of implementing SAK EMKM based on the Android UKM Accounting Application in the Sinar Gemilang Manado Printing business. The research methods used are observation, interviews, documentation and literature study. The data analysis technique uses qualitative descriptive analysis based on the TELOS method (Technical, Economic, Legal, Operational and Schedule). The research results show that UKM Accounting really helps entities in preparing financial reports so that the application of the Android-based SME accounting application is suitable for use because it meets the TELOS factors, and the resulting financial reports are in accordance with SAK EMKM.

Keywords: Feasibility, Application, Implementation, UKM Accounting, TElOS Factors