Penerapan Penyusunan Laporan Keuangan Toko Rahida Cookies Gorontalo

The study aims to identify the implementation of financial statement preparation at Rahida Cookies Store, Gorontalo. The study employed the descriptive qualitative research mthod by utilizing primary and secondary data sources. Techniques of data collection were conducted through observation, interviews, and documentation, with data authenticity testing employing the triangulation method. Based on the findings, it indicates that Rahida Cookies Store, Gorontalo utilizies the SI APIK application from Bank Indonesia (BI) In recording the financial statement. Some transaction, such as recording receivables from customer, are manually recorded. The SI APIK application is designed based on the needs and standards of financial recording for MSMEs. Financial information is generated based on processed inputs, and the outputs obtained from the SI APIK application input include balance sheets, cash flow statements, as well as profit and loss statements. There are several challenges in the use of the SI APIK application, including loading issues due to the high number of MSME user utilizing the application.