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Scirj Volume XII, Issue IX, September 2024 Edition
ISSN: 2201-2796

FINANCIAL REPORT DESIGN BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES IN ALIF MEATBALLS BUSINESS

Kiet Tumiwa, Selvie J. Nangoy, Ruhiyat, Novy J. Kasenda, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Jeanette E. A. Daene

Abstract: The purpose of this research is to design financial reports for Micro, Small and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small and Medium Entities at Alif Meatballs MSMEs. This research method uses a qualitative research design approach. The data sources used in this study are primary and secondary data sources. The data collection techniques used are: Observation and Interviews. This data analysis technique refers to the data analysis stage of Miles and Huberman (1992) which consists of three stages. (1). Data reduction, which is the process of selecting, focusing on simplifying and transforming raw data that appears from written notes in the field. The data that is reduced, namely transactions that occur at Alif Meatballs MSMEs. (2). Data Presentation, after the data has been reduced. Furthermore, displaying the data that has been reduced in the form of tables, transactions, journals, ledgers, trial balances, and financial reports that have been prepared based on the Financial Accounting Standards for Micro, Small and Medium Entities. (3). Drawing conclusions and verification. The results of the study show that the practical impact for MSMEs meatballs Yayat, namely being able to prepare their financial reports. So that with the design of the financial report will be able to help the MSMEs in facilitating the preparation of its financial reports, and MSMEs owners can be younger in controlling their finances.

Reference this Paper: FINANCIAL REPORT DESIGN BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES IN ALIF MEATBALLS BUSINESS by Kiet Tumiwa, Selvie J. Nangoy, Ruhiyat, Novy J. Kasenda, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Jeanette E. A. Daene published at: "Scientific Research Journal (Scirj), Volume XII, Issue IX, September 2024 Edition, Page 20-41 ".

Search Terms: MSMEs, Financial Report Design

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