Peranan Aplikasi SiApik dalam Membantu Penyusunan Laporan Keuangan UMKM: Studi Kasus Warung Wak Waw
- 1*,2,3,4,5 Universitas Borneo Tarakan
* Corresponding Author: Yohanna Thresia Nainggolan
Open AccessAbstract
This study investigates the role of the SiApik application in supporting the preparation of financial reports for Micro, Small, and Medium Enterprises (MSMEs), using Warung Wak Waw in Tarakan City as a case study. MSMEs frequently encounter obstacles in recording and presenting systematic financial reports in accordance with accounting standards. The SiApik application offers a practical digital solution for transaction recording, income statement generation, and financial performance evaluation. Employing a qualitative approach with case study methods, including observation and interviews, the findings demonstrate that the use of SiApik enhances both the accuracy and efficiency of financial recording, while also strengthening the basis for more precise business decision-making. These results suggest that adopting technology in financial management constitutes an effective strategy to advance MSME development in the Tarakan region.
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References
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Author Biographies
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Yohanna Thresia Nainggolan, Universitas Borneo Tarakan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Borneo Tarakan, Kota Tarakan, Provinsi Kalimantan Utara, Indonesia.
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Bahtiar, Universitas Borneo Tarakan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Borneo Tarakan, Kota Tarakan, Provinsi Kalimantan Utara, Indonesia.
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Nabilah Febriyanti, Universitas Borneo Tarakan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Borneo Tarakan, Kota Tarakan, Provinsi Kalimantan Utara, Indonesia.
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Lela Sari, Universitas Borneo Tarakan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Borneo Tarakan, Kota Tarakan, Provinsi Kalimantan Utara, Indonesia.
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Meysi Maulida Shari, Universitas Borneo Tarakan
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Borneo Tarakan, Kota Tarakan, Provinsi Kalimantan Utara, Indonesia
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Copyright (c) 2025 Yohanna Thresia Nainggolan, Bahtiar, Nabilah Febriyanti, Lela Sari, Meysi Maulida Shari

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