Pengembangan Sistem Informasi Akuntansi Menggunakan Google Sheet Sesuai SAK EMKM pada UMKM
DOI:
https://doi.org/10.61722/jaem.v3i3.11735Keywords:
Accounting Information System, MSME Financial Statements, Google Sheet, Technology Acceptance Model (TAM)Abstract
MSMEs play an important role in the national economy, including retail stores, which have significant daily activities and require accurate financial record-keeping. However, many retail stores still manage their finances using manual recording methods. This condition leads to operational inefficiencies, calculation errors, and non-compliance with applicable accounting standards. On the other hand, the use of commercial accounting software is often hindered by expensive subscription costs and complexity of use. This study aims to develop a Google Sheets-based Accounting Information System (AIS) that is adaptive, cost-efficient, and easy to use for financial recording and preparing financial statements in accordance with SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Enterprises). This study employs the Research and Development (R&D) method with data collected through interviews with the research subjects. The results show that the developed AIS successfully automates the accounting cycle in real-time to produce three main financial statement outputs in accordance with SAK EMKM, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The outputs generated by this AIS are proven to be beneficial in supporting MSME tax reporting compliance as well as the effectiveness of business decision-making by owners.
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