Implementasi Pembukuan Keuangan Berbasis Web (SIAPIK) Pada Laporan Keuangan Usaha Mikro

Abstract

This study aims to implement web-based financial bookkeeping using the Financial Information Recording Application System (SIAPIK) for the financial statements of Atha Petshop Pasir Pengaraian and to identify the challenges encountered during its implementation. This study employed a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation of the business's financial records, then analyzed using the Miles, Huberman, and Saldaña interactive model through the stages of data collection, data reduction, data display, and conclusion drawing and verification. The results show that Atha Petshop has conducted financial recording; however, it still uses a single-entry and cash-based system, and its financial statements were not prepared in accordance with SAK EMKM. Following the implementation of Web SIAPIK, the transaction recording process became more structured, with the system automatically generating a Statement of Financial Position, an Income Statement, and Notes to the Financial Statements consistent with SAK EMKM. The main challenges are the business owner's limited understanding of accounting and the perception that implementing SAK EMKM is difficult. It is concluded that Web SIAPIK implementation is able to improve the quality of Atha Petshop's financial bookkeeping, although its success still requires ongoing mentoring and improvement of the owner's accounting understanding.