PRAKTEK PEMBUKUAN DOUBLE ENTRY BAGI PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN DENGAN MICROSOFT EXCEL BERBASIS SAK ETAP

SAK ETAP as a result of modifications that are adapted to conditions in Indonesia and have been made simplified more concise to facilitate the Small and medium-sized businesses. The results of financial data in the form of an annual balance sheet that illustrates the financial position, debt and capital at the end of the financial year as financial accountability. Journal for daily transactions recorded chronologically according to the date of transaction occurrence. In this case the preparation has been arranged based on the application of SAK ETAP. In reality, many small and medium-sized businesses do not implement SAK ETAP properly, distrust is based on the reluctance of business people to take risks to change the habits of the existing financial order from the start and assume the adoption of SAK ETAP is ineffective and has no impact on financial conditions. In this activity, the recording process will be socialized using simple bookkeeping and Microsoft Excel so that automatically in producing financial reports quickly and accurately. After participating in the socialization, understanding, and application of SAK ETAP, we hope that small and medium-sized businesses entrepreneurs can focus on developing their business without worrying about specific administrative or operational constraints in terms of preparing their financial statements at least in accordance with SAK ETAP. The application of the SAK ETAP helps make it easier to determine the outlook of small and medium-sized businesses before applying for a loan and getting a larger loan to use in developing their business.