Computer Application Design for Preparing Financial Reports in Accordance with EMKM SAK Using Microsoft Visual Basic 6.0 at Singo Joyo Malang Crackers MSME

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia's economy. However, many business owners still face challenges in recording transactions and preparing financial statements. A common problem is that transactions are still recorded manually, which increases the risk of recording errors, delays in financial reporting, and limited financial information to support business decision-making. This study aims to design a computer application for preparing financial statements in accordance with the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Visual Basic 6.0 for Singo Joyo Malang Crackers MSME. The research employed the Research and Development (R&D) method with a case study approach and the ADDIE development model, consisting of the analysis, design, development, implementation, and evaluation stages. The application was developed using Microsoft Visual Basic 6.0 and integrated with a Microsoft Access database. The designed system is capable of managing purchase, sales, production, inventory, journal entries, accounts payable, accounts receivable, general ledger, fixed asset depreciation, and generating financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The results indicate that the application assists the MSME in recording transactions and preparing financial statements more effectively, systematically, and efficiently. Based on the feasibility test results, the application achieved a score of 85.54%, indicating that it is highly feasible for use.