ABSTRACT
This study aims to develop a perceivable financial statement format at small and medium-sized enterprise (SME) Four Coffee. The research was conducted using a qualitative method. The data analysis technique employed descriptive analysis with a qualitative approach. The researcher describes, interprets, and explains the situation at hand, together with suggesting improvements to the research object. Four Coffee has the correct financial statement format, which includes internal decision-making materials and reference data for prospective creditors or investors. Web-based accounting software can be utilized by doing optimization and customization of the output produced in order to get a desirable financial statement. The use of accounting software does not always provide an output that meets the expectation of the SME. However, by accepting technological advances such as accounting software technology, SMEs can speed up the process and reduce human error to build a perceivable financial statement.
