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ABSTRAKTerlaksananya pembangunan berkelanjutan menjadi tanggungjawab sosial seluruh masyarakat Indonesia tidak hanya entitas bisnis saja tetapi juga organisasi non profit. Penelitian ini bertujuan untuk menggali, mendeskripsikan dan menginterpretasi implementasi tanggungjawab sosial Politeknik Negeri Manado. Untuk memahami implementasi tersebut perlu diketahui konsep yang mendasari dan pelaporan aktivitas tanggungjawab sosialnya. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Data-data dikumpulkan melalui wawancara, observasi, studi dokumen dan studi pustaka. Analisis dan interpretasi data dilakukan dengan mereduksi data, menyajikan data, menginterpretasi data dan menarik kesimpulan. Hasil dari penelitian ini adalah Politeknik Negeri Manado menjadi mitra dalam pelaksanaan CSR Bank Rakyat Indonesia dan juga menjadi pelaku kegiatan tanggungjawab sosial. Tanggungjawab sosial politeknik ditujukan bagi pihak intern, yaitu dosen dan mahasiswa serta pihak ekstern, yaitu masyarakat di luar kampus dan lingkungan. Kegiatan tanggungjawab sosial tersebut meliputi aspek sosial dan lingkungan yang dilakukan secara rutin setiap tahun, salah satunya melalui perwujudan Tridharma ketiga yaitu pengabdian kepada masyarakat, dan ada juga yang tidak rutin. Untuk kegiatan pengabdian kepada masyarakat dilakukan dalam bentuk fisik, non fisik, pelatihan dan bantuan sosial. Institusi pendidikan tinggi melaporkan aktivitas tanggungjawab sosialnya melalui laporan kegiatan, laporan penggunaan dana, laporan keuangan dan laporan akuntabilitas kinerja instansi pemerintah.

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What are the elements of financial statement making for MSMEs of rice farmers groups? Statement of Financial Accounting Concepts (SFAC) number 6 states that the elements of the financial statement are building blocks that construct the financial statement. Much MSMEs management in Indonesia does not understand the concept of financial reports so they have difficulty in preparing them. Therefore, this research aims to describe the elements that form the financial statement of MSMEs of rice farmers groups in Indonesia. This research uses a qualitative research method. We collect the data through in-depth interviews with the chairs of rice farmers groups about the scope of a business, business activities, and transactions that occurred. After that, we conducted an analysis and interpretation data through the process of identification and classification of data and presented them in the form of classification of MSMEs' transactions. This classification describes the elements that make up the MSME financial statements. This research results in a description of assets, liabilities, equity, income, and expense of MSMEs of rice farmers groups. The description of these elements is a representation of the economic phenomena of MSMEs that obtained from the scope of business and transactions, which occur of the activities of rice planting, rice harvesting, and rice post-harvest. The results of this study will help the management of MSMEs in making their financial statements.

Companies including MSMEs need to prepare financial reports to determine their financial position and business performance. Currently, there are still many MSMEs in Indonesia that have not prepared financial reports especially the micro-scale businesses. This study aimed to describe the preparation of MSMEs financial reports. This study used a qualitative research design with a case study method on the walnut dodol business in the city of Manado. The data were collected through in-depth interviews with business owners, document observations, and literature studies. Data analysis was carried out with the stages of data reduction, data presentation, and drawing conclusions on the preparation of MSME financial reports. The results of the study showed that to prepare financial statements, it is necessary to identify MSME business activities and financial transactions. Next, the researcher identified the accounts related to these financial transactions. The identification results were used to classify and describe the elements of financial statements. The elements of financial statements include assets, equity, income, and expenses. The description of the elements in the MSME financial position report includes cash, trade receivables, supplies of raw materials (palm sugar, coconut milk, spices, flour, walnuts), supplies of auxiliary materials (shells, woka leaves, and mica) and owner's capital. The income statement includes net income from dodol sales and operating costs such as raw material costs, auxiliary materials costs, transportation costs, electricity costs and salary costs.