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Jaeng , Wihelmina M. Yulia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN USAHA MIKRO, KECIL, MENENGAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA PELAKU USAHA DAGANG WARUNG DI ANGKRINGAN LESTARI Setiawan, Husein Tri; Jaeng , Wihelmina M. Yulia; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to examine the presentation of financial statements at the Angkringan Lestari food stall and to evaluate the preparation of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs (Micro, Small, and Medium Enterprises) operating at Angkringan Lestari. This research used a qualitative approach using the Miles and Huberman analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through observation, interviews, and documentation. The results showed that the financial recording system applied by the Angkringan Lestari MSME was very simple, limited to recording expenses, income, and debts. Consequently, the MSME faced challenges in preparing its financial statements, including the owner's limited understanding of Financial Accounting Standards for Micro, Small, and Medium Entities and the absence of dedicated staff responsible for financial statement preparation.
Analisis Pengelolaan Keuangan Entitas Nonlaba Pada Paroki Hati Tak Bernoda Santa Perawan Maria Tilang Sola, Silivanus; Dekrita , Yosefina Andia; Jaeng , Wihelmina M. Yulia
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to analyze the financial management of a non-profit entity at the Parish of Hati Tak Bernoda Santa Perawan Maria Tilang and its compliance with ISAK 35. The research used a descriptive qualitative approach through interviews, observations, and documentation. The results indicated that the parish’s financial recording was carried out both manually and using the MYOB application; however, the reports produced were still basic and oriented toward profit-oriented business entities. The financial statements presented only include the statement of financial position and the income statement, while the cash flow statement, statement of changes in net assets, and notes to the financial statements have not been fully implemented. The main challenges faced were a limited understanding of non-profit accounting and adapting MYOB to comply with ISAK 35 standards.
Co-Authors Dekrita , Yosefina Andia Lamawitak, Paulus Libu Setiawan, Husein Tri Sola, Silivanus