Kineauan BUMDes was established in 2017 and began operations in 2018. In reporting as a form of accountability to stakeholders, it does not yet have a comprehensive financial report. Reports are made in the form of daily cash reports, which describe cash in and cash out. The problem is what is the entity's financial statement model ? The research objective is to design financial statements based on SAK-ETAP. This study uses a qualitative approach that is research aimed at understanding the social phenomena of participants who are invited to interview, observed, asked to provide data for the research. The data are obtained through these sources: people, events and documents. Several methods of data collection are carried out, namely interviews, observation, and document analysis. Data analysis was performed with three streams of activity: data reduction, data presentation, and drawing conclusions. The results of the 2018 fiscal year study show that the accountability of BUMDes managers to stakeholders has not yet shown a comprehensive financial report. Reports are made only in the form of daily cash reports, describing cash in and cash out. This does not describe the financial position of the end of the period and it is does not inform the entity's profit or loss for a certain period. The conclusion in this study is that the BUMDes Kineauan financial statements have not been presented in accordance with the standards, thus the users of information cannot know with certainty how much profit or loss from the entity and how many assets it has. If the BUMDes financial statements are presented in accordance with SAK ETAP, the reports will be made in the form of balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements.Abstrak. BUMDes Kineauan didirikan tahun 2017 dan memulai operasionalnya tahun 2018. Dalam pelaporannya sebagai bentuk pertanggungjawaban kepada stakeholders, belum memiliki laporan keuangan yang komprehensif. Laporan yang dibuat berupa laporan kas harian, yang menggambarkan kas masuk dan kas keluar. Permasalahannya yaitu bagaimana model laporan keuangan entitas ? Tujuan penelitian yaitu untuk mendesain laporan keuangan berdasarkan Standar Akuntansi Keuangan untuk Entitas tanpa Akuntabilitas Publik (SAK-ETAP). Penelitian ini menggunakan pendekatan kualitatif yaitu penelitian yang ditujukan untuk memahami fenomena sosial dari partisipan yang diajak wawancara, di observasi, dan diminta memberikan data untuk penelitian. Sumber data diperoleh melalui orang, kejadian dan dokumen. Beberapa metode pengumpulan data yang dilakukan, yaitu wawancara, observasi, dan analisis dokumen. Analisis data dilakukan dengan tiga alur kegiatan, yakni reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian tahun buku 2018 menunjukkan pertanggungjawaban pengelola BUMDes kepada stakeholders, belum menunjukkan laporan keuangan yang komprehensif. Laporan yang dibuat hanya berupa laporan kas harian, menggambarkan kas masuk dan kas keluar. Hal ini tidak...

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.

This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports.

The study aims to determine differences in the calculating of the principal cost of production of two types of wooden houses using two methods: full costing and variable costing methods. Their comparison can be used as a basis for determining the selling price of the product and the relevant production principal cost method. Starting from the cost of raw material, labour cost and other costs that are included in the element of wooden house production (overhead cost). This study uses a qualitative descriptive method that describes and explains the various data obtained by the researchers both quantitative and qualitative data. The results indicate that the calculation using full costing method is greater which is Rp. 703.250 when compared to calculation with the other method for both types of wooden houses. These results show a small difference between them. It is in the form of fixed overhead costs which are not charged to production principal cost using variable costing method. Of these two methods, the variable costing method is more relevant because the cost of the product is lower than that of full costing method. These result can give the producers good information for choosing the better calculation method.