Article
PENERAPAN APLIKASI SI APIK UNTUK MENUNJANG LAPORAN KEUANGAN PADA UMKM “SINAR ANDIKA” DI DESA SAMBAHULE
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 1 (2026), hlm. 147–160
Abstrak
This study aims to analyze the application of the Si Apik Application to Support Financial Reports at Sinar Andika MSMEs in Sambahule Village. The background of this research focuses on the importance of accurate financial reports for MSMEs to improve performance and access to financing. The research method used is a case study with a descriptive qualitative approach. In this research, the main tool used is the Si Apik Application, which is designed to assist Sinar Andika MSMEs in recording financial transactions. This application allows Sinar Andika MSME owners to record income and expenses with a simple and intuitive system. In addition to the owner of Sinar Andika MSME as the key informant, structured interviews were conducted to collect information on financial recording practices before and after the application was implemented. The results showed that the application of the Si Apik application can assist MSMEs in preparing financial reports that are more structured and in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).