THE IMPLEMENTATION OF ZAHIR ACCOUNTING IN PREPARING FINANCIAL STATEMENTS OF YAQIN FARMA PHARMACY BASED ON SAK EMKM

PENERAPAN ZAHIR ACCOUNTING UNTUK LAPORAN KEUANGAN APOTEK YAQIN SESUAI SAK EMKM

Abstract

The advancement of digital technology significantly affects business practices, including financial recording and reporting. MSMEs like pharmacies often struggle to prepare accurate financial statements due to limited resources and manual processes. This study implements the Zahir Accounting application at Yaqin Farma Pharmacy to align financial reporting with SAK EMKM standards and explores its role in improving accuracy and reporting quality. A qualitative descriptive method was used, with data collected through interviews, observations, and documentation. The data includes primary sources (interviews) and secondary sources (financial documents from January 1 to December 31, 2024). The results show that Zahir Accounting produces financial reports that comply with SAK EMKM. The income statement records revenue of IDR 222,072,675 and net profit of IDR 33,496,900. The statement of financial position shows assets of IDR 79,552,750, liabilities of IDR 13,150,000, and equity of IDR 66,402,750. Notes to the Financial Statements were also compiled. The application supports structured, accurate, and professional financial management, offering a practical solution for MSMEs in achieving standardized financial reporting.