Development of Financial Statement Applications for SMEs based on Financial Accounting Standards for Micro, Small and Medium Enterprises

摘要

The purpose of this study is that SMEs can prepare and present financial reports that are good and true in accordance with applicable Financial Accounting Standards namely the Financial Accounting Standards for Micro, Small and Medium Enterprises which will facilitate access to capital from the banking, so as to increase competitiveness UKM. Methods using qualitative research combined with quantitative, especially when viewed from the type of data and how to analyze it. Whereas in Android-based Application Development, the following stages are used; 1) Preparation Stage; 2) Analysis Phase; 3) Design Stage; 4) Implementation Stage; 5) Testing Phase and 6) Reporting Phase. The results of this study indicate that SMEs need to have skills in preparing financial reports so that it is easy to get access to capital to banks. For this reason, applications need to be developed that make it easy for SMEs to create Android-based financial reports so that they are easy to access.