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Scirj, Volume VI [2019]
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Scirj, Volume VI [2018]
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Scirj Volume VI, Issue XI, November 2018 Edition
ISSN: 2201-2796

ANALYSIS OF FINANCIAL STATEMENTS MICRO SMALL AND MEDIUM BUSINESS WORKSHOP OF DRONE MANADO (INDONESIA) BASED ON FINANCIAL ACCOUNTING STANDARDS

Merry L. Sael, Maykel. A. Tampenawas, Esrie .A.N. Limpeleh, Lusye .C. Kumaat

Abstract: The purpose of this research, to find out how to prepare the Drone Workshop financial statements and financial reports based on Financial Accounting Standards Micro Small and Medium Entities. Research method used with a qualitative descriptive approach. The object of this research is one of the Micro Small and Medium Enterprises, which is engaged in rental services and services that are located at Jln. Pramuka No.18 Sario Manado. The data obtained and used in this study are primary and secondary data types. Primary data here are data obtained from the results of questions through interviews given to owners of Micro, Small and Medium Enterprises. While secondary data is obtained through literature. The results of the study show that the Drone Workshop does not record in accordance with the accounting system that applies to the Financial Accounting Standards Micro, Small and Macro Entities because it only records income and expenditure. While based on Financial Accounting Standards - Micro, Small and Medium Entities financial statements consist of Financial Position Reports, Profit/ Loss Reports, and Notes to Financial Statements. The recommendations from the results of this study namely the Drone Workshop must carry out accounting activities starting from recording to making the correct financial statements so that they can be adjusted to the business needs based on Financial Accounting Standards, Micro, Small and Medium Entities. It is better if the owner of the Drone Workshop employs people who are experienced in accounting.

Reference this Paper: ANALYSIS OF FINANCIAL STATEMENTS MICRO SMALL AND MEDIUM BUSINESS WORKSHOP OF DRONE MANADO (INDONESIA) BASED ON FINANCIAL ACCOUNTING STANDARDS by Merry L. Sael, Maykel. A. Tampenawas, Esrie .A.N. Limpeleh, Lusye .C. Kumaat published at: "Scientific Research Journal (Scirj), Volume VI, Issue XI, November 2018 Edition, Page 46-53 ".

Search Terms: Micro, Small and Medium Enterprises

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