Penyusunan Laporan Keuangan Entitas Mikro, Kecil, Menengah Menggunakan Aplikasi Akuntansiku Pada Usaha Ikan Hias Aquatic

This study aims to determine the practice of financial recording, identify the process of preparing financial reports, and identify the stages of preparing financial reports using the Akuntansiku application at the Aquatic Ornamental Fish Business in Bengkalis District. This research uses a quantitative descriptive approach with data collection methods through interviews, observation and documentation. The results indicate that the current financial recording practices at the Aquatic Ornamental Fish Business do not align with applicable accounting standards and still rely on manual recording systems. The business has never prepared financial statements due to a lack of understanding of accounting principles and insufficient awareness of the importance of financial statements. Therefore, in this study, financial statements were prepared using the Akuntansiku application, resulting in financial statements consisting of an income statement, statement of changes in equity, and balance sheet. Through the use of the Akuntansiku application, the process of preparing financial statements became more efficient and effective, and assisted business owners in making business decisions.