IMPLEMENTATION OF ACCURATE ACCOUNTING SOFTWARE IN THE PREPARATION OFFINANCIAL STATEMENTS TO EVALUATE FINANCIAL PERFORMANCE AT UD TUNASUNGGUL MSMEs

Abstract

This study aims to implement the Accurate Accounting application in preparing financial statements and measuring financial performance with financial ratio analysis and identifying the procedures for using Accurate Accounting at UD Tunas Unggul MSMEs. This applied research employed business processes and financial bookkeeping results of interview and observation as the primary data, and documentation as the secondary data. Financial performance analysis was carried out using four main ratios comprising liquidity ratio, profitability ratio, solvency ratio and activity ratio. The results of this research revealed that the Accurate Accounting application is proven to facilitate the calculation of the cost of goods produced and prepare financial reports. The calculation of financial ratios for the November-December 2024 period showed that the liquidity and solvency ratios were in good condition because the value of the liquidity ratio was above the standard but the solvency ratio was below the standard. However, the profitability and activity ratios need to be improved due to the understandard values.