Analisis Desain Laporan Keuangan Berbasis SAK EMKM pada Rumah Kost di Manado

Abstract

The purpose of this research is to find out the financial statements of the boarding house, and to redesign the financial reports based on the MSME Financial Accounting Standards for the boarding house business to be more complete, accurate and timely in presenting financial statement information. This research was conducted in a boarding house business in Manado City. Data obtained from the results of interviews with researchers with business owners and employees. The research method used is a qualitative method with a descriptive approach. Data was collected by means of observation, interviews, and literature study. The results showed that in compiling financial reports based on MSME Financial Accounting Standards, boarding house owners had difficulty in compiling financial reports so they did not make financial reports. In the design of financial reports made by researchers, boarding house owners feel happy because they can control costs and income in order to know the development of the boarding house business.

Keywords: Financial Report, MSME Financial Accounting Standards