Analisis Penerapan Penyusunan Laporan Keuangan Pada UMKM Muzi Bordir Komputer Dengan

Menggunakan
Microsoft Excel
DIAH WISNU RAHMAWATI, Faiz Zamzami.,S.E.,M.Acc.,QIA
Universitas Gadjah Mada, 2019 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR ISI

PERNYATAAN BEBAS PLAGIASI ................................................................ iii

KATA PENGANTAR ........................................................................................ iv
DAFTAR ISI ....................................................................................................... v
DAFTAR TABEL ............................................................................................. vii
DAFTAR GAMBAR ........................................................................................ viii
DAFTAR LAMPIRAN ...................................................................................... ix
ABSTRAK ........................................................................................................... x
ABSTRACT ......................................................................................................... xi
BAB I PENDAHULUAN ................................................................................. 1
1.1 Latar Belakang Masalah ...................................................................... 1
1.2 Rumusan Masalah ............................................................................... 3
1.3 Batasan Masalah.................................................................................. 3
1.4 Tujuan Penelitian ................................................................................ 4
1.5 Manfaat Penelitian .............................................................................. 4
1.6 Kerangka Penelitian ............................................................................ 6
1.7 Sistematika Penulis ............................................................................. 8
BAB II GAMBARAN UMUM PENULISAN ................................................. 10
2.1 Kondisi Umum .................................................................................. 10
2.1.1 Struktur Organisasi ......................................................................... 10
2.2 Tinjauan Pustaka ............................................................................... 12
2.2.1 Akuntansi ........................................................................................ 12
2.2.2 Laporan Keuangan .......................................................................... 12
2.2.3 UMKM ........................................................................................... 15
2.2.4 Microsoft Excel ............................................................................... 17
2.2.5 SAK ETAP ..................................................................................... 18
2.3 Penelitian Terdahulu ......................................................................... 20
2.4 Metodologi Penelitian ....................................................................... 22
2.4.1 Jenis Penelitian ............................................................................... 22
2.4.2 Teknik pengumpulan data............................................................... 22

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Analisis Penerapan Penyusunan Laporan Keuangan Pada UMKM Muzi Bordir Komputer Dengan
Menggunakan
Microsoft Excel
DIAH WISNU RAHMAWATI, Faiz Zamzami.,S.E.,M.Acc.,QIA
Universitas Gadjah Mada, 2019 | Diunduh dari http://etd.repository.ugm.ac.id/

2.4.3 Teknik analisis data ........................................................................ 24

2.5 Jenis dan/atau Sumber Data .............................................................. 25
BAB III ANALISIS DAN PEMBAHASAN ..................................................... 26
3.1 Analisis Masalah ............................................................................... 26
3.2 Kebijakan Usaha ............................................................................... 27
3.3 Perancangan Microsoft Excel ............................................................ 28
3.3.1 Perancangan Format Menu ............................................................. 28
3.3.2 Pembuatan Daftar Perkiraan Rekening ........................................... 29
3.3.3 Pembuatan Jenis Transaksi ............................................................. 32
3.3.4 Penentuan Neraca Awal per 1 Januari 2019 ................................... 33
3.4 Penyusunan Neraca Saldo Awal per 1 Januari 2019 ......................... 43
3.5 Penyusunan Laporan Keuangan Menggunakan Microsoft Excel...... 44
3.5.1 Analisis Transaksi ........................................................................... 44
3.5.2 Posting Jurnal Umum dalam Buku Besar ....................................... 57
3.5.3 Neraca Lajur ................................................................................... 59
3.5.4 Laporan Keuangan .......................................................................... 67
BAB IV KESIMPULAN DAN SARAN ........................................................... 71
a. Kesimpulan ....................................................................................... 71
b. Saran .................................................................................................. 72
DAFTAR PUSTAKA ........................................................................................ 73
LAMPIRAN ...................................................................................................... 75

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 Analisis Penerapan Penyusunan Laporan Keuangan Pada UMKM Muzi Bordir Komputer Dengan
Menggunakan
Microsoft Excel
DIAH WISNU RAHMAWATI, Faiz Zamzami.,S.E.,M.Acc.,QIA
Universitas Gadjah Mada, 2019 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR TABEL

Tabel 3. 1 Daftar Perkiraan Akun ......................................................................... 30

Tabel 3. 2 Saldo Awal Perlengkapan Jahit Per 1 Januari 2019 ............................. 34
Tabel 3. 3 Perlengkapan Toko Per 1 Januari 2019................................................ 35
Tabel 3. 4 Daftar Aktiva Tetap Peralatan Per 1 Januari 2019 ............................... 36
Tabel 3. 5 Daftar Penyusutan Peralatan ................................................................ 42
Tabel 3. 6 Daftar Neraca Saldo Awal Per 1 Januari 2019..................................... 44
Tabel 3. 7 Daftar Transaksi Bulan Januari s.d Februari 2019 ............................... 51

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 Analisis Penerapan Penyusunan Laporan Keuangan Pada UMKM Muzi Bordir Komputer Dengan
Menggunakan
Microsoft Excel
DIAH WISNU RAHMAWATI, Faiz Zamzami.,S.E.,M.Acc.,QIA
Universitas Gadjah Mada, 2019 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR GAMBAR

Gambar 3. 1 Format Menu .......................................................................................... 28

Gambar 3. 2 Daftar Perkiraan Akun ........................................................................... 31
Gambar 3. 3 Kotak Dialog .......................................................................................... 32
Gambar 3. 4 Jenis Transaksi ....................................................................................... 33
Gambar 3. 5 Jurnal Umum .......................................................................................... 53
Gambar 3. 6 Data Validation ...................................................................................... 54
Gambar 3. 7 Conditional Formatting.......................................................................... 56
Gambar 3. 8 Format only cells that contain ............................................................... 56
Gambar 3. 9 Buku Besar ............................................................................................. 57
Gambar 3. 10 Format Neraca Lajur ............................................................................ 60
Gambar 3. 11 Neraca Saldo Per 28 Februari 2019...................................................... 61
Gambar 3. 12 Jurnal Penyesuaian ............................................................................... 62
Gambar 3. 13 Laporan Laba Rugi ............................................................................... 67
Gambar 3. 14 Laporan Perubahan Modal ................................................................... 68
Gambar 3. 15 Neraca................................................................................................... 69
Gambar 3. 16 Laporan Arus Kas ................................................................................ 70

viii
 Analisis Penerapan Penyusunan Laporan Keuangan Pada UMKM Muzi Bordir Komputer Dengan
Menggunakan
Microsoft Excel
DIAH WISNU RAHMAWATI, Faiz Zamzami.,S.E.,M.Acc.,QIA
Universitas Gadjah Mada, 2019 | Diunduh dari http://etd.repository.ugm.ac.id/

DAFTAR LAMPIRAN

Lampiran 1. Jurnal Umum .................................................................................... 79

Lampiran 2. Buku Besar ....................................................................................... 86
Lampiran 3. Jurnal Penyesuaian ........................................................................... 87
Lampiran 4. Neraca Lajur ..................................................................................... 90
Lampiran 5. Laporan Laba Rugi ........................................................................... 91
Lampiran 6. Laporan Perubahan Modal ................................................................ 92
Lampiran 7. Neraca ............................................................................................... 93
Lampiran 8 Laporan Arus Kas .............................................................................. 94

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