ANALISIS KONDISI KESEHATAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH LARAS LAUNDRY

Abstract

This study aims to analyze the financial reporting conditions of the MSME Laras Laundry in Palembang and to implement a Microsoft Excel–based accounting system to improve the quality of its financial record-keeping. The research employed a field study approach through observation, interviews, and documentation of financial transactions for September and October 2025. The findings indicate that prior to the intervention, Laras Laundry relied solely on manual recording without formal financial statements, resulting in irregular data, recording errors, and difficulties in making financial decisions. After the implementation of the Excel system with a complete accounting cycle (general journal, ledger, trial balance, adjustments, and financial statements), there was a significant improvement in data accuracy, time efficiency, financial analysis capability, and the MSME’s readiness to meet external requirements such as taxation and loan applications. The study concludes that the application of a simple technology-based accounting system can enhance financial literacy and the financial management performance of MSMEs.