PENERAPAN SAK EMKM PADA PERUSAHAAN JASA KONSTRUKSI DI KOTA MANADO UNTUK MENDUKUNG PELAPORAN KEUANGAN BERBASIS ANDROID

Abstract

MSME construction services in Manado perform simple financial records in the form of a cash diary and only make a balance sheet for tax reporting. The contributing factor is that MSME owners do not understand the importance of financial reports, do not know about accounting standards for MSME and accounting applications, and have limited knowledge of accounting. To facilitate MSMEs in compiling financial reports, currently, there is an accounting application for MSMEs that can be used practically and easily. Based on the analysis of the existing situation, this community service activity was carried out on construction service MSMEs to socialize and educate their owners and employees about the application of MSMEs accounting standards and the preparation of digital financial reports through the use of SMEs accounting applications. This activity is divided into two sessions. First, the implementing team (lecturers) explained the concept of standardsand accounting practices based on business transactions from the construction service business. Second, students and lecturers introduce SME accounting applications and educate about them. Students have prepared video tutorials on using the application, starting from installing applications, forming company data, inputting transactions, and processing reports to exporting them in the form of pdf files. This activity is the lecturers and students of Manado State Polytechnic’s efforts to implement their knowledge in order to solve problems faced by the community. The impacts of this activity are accounting knowledge and skills improvement of MSMEs. By using the SME accounting application, MSMEs can compile financial reports easily and in real-time.