Abstract :
Micro, Small and Medium Enterprises (MSMEs) are people's businesses managed
by individuals or groups that have certain classification criteria based on the
amount of income obtained from sales in the current year and their net worth. Most
MSMEs do not have structured financial report records like public companies, one
of which is the Rosok Gambar MSME located in Baron District, Nganjuk Regency.
Recording financial statements is very necessary for MSMEs because it is to
determine financial performance so that it can provide information about financial
position and cash flow that is useful for users of financial statements in making
economic decisions. In addition, the financial statements also function to determine
the profit/loss and operational costs incurred for their production activities.
Therefore, this research was conducted to assist UMKM Rosok Gambar in
preparing financial reports using Microsoft Excel For Accounting (EFA) to make
it easier for MSMEs to input and produce more relevant and credible financial
reports so that they can be used for credit applications to other parties.
Keywords : MSMEs, Financial Reports, Microsoft EFA