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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.

The purpose of this research was to determine the effect of behavioral aspects of attitudes, perceptions, and emotions on the application of the inventory accounting system at the Department of Public Works and Spatial Planning of North Sulawesi Province. The method used in this research is a quantitative method with multiple linear regression approach. The population of this research is the employees of the Department of Public Works and Regional Spatial Planning of the Province of North Sulawesi. While the research sample used by the researcher was 14 respondents. The results showed that the behavioral aspect of the attitude had no effect with a value of 0.078 on the implementation of the inventory accounting system. The behavioral aspect of perception has no effect with a value of 0.555 on the application of the inventory accounting system. Aspects of emotional behavior have no effect with a value of 0.714 on the implementation of the inventory accounting system. This is because the Department of Public Works and Spatial Planning of the Province of North Sulawesi has a good culture where this culture is the basis for employees to work based on standard operating procedures that have been set so that there is no opportunity to raise debates in aspects of behavior, attitudes, perceptions and emotions. The R Square value is 0.312 or 31.2%. This figure shows that the contribution of the behavioral aspects of attitudes, perceptions and emotions to explain the variables of the application of the inventory accounting system.

North Sulawesi, one of the provinces in northern part of Indonesia has an abundant coconut plantation which covers the area of more than 2.5 hundred thousand hectares. The coconut timber of this region has a harder and high density and is considered as the best of its kind throughout Indonesia. The coconut lumber has been widely used as building construction components and furniture. The latter has attracted the small and medium enterprise in Tomohon Minahasa to produce a high quality furniture. With the help of a foreign investment in machinery, this enterprise has been able to compete in the domestic market. However, recently it has faced a growing and intense competition from other alternatives that has significantly reduced the marketability and competitiveness of the coconut furniture. The research focuses on PEOPLE: International Journal of Social Sciences ISSN 2454-5899 34 creating marketing strategy to this slow growth enterprise that will enable it to revive and recapture the lost markets and develop new ones. The research methods employs a combination of observation, interview and questionnaire, documentation and analyzed using IFE and EFE Matrices and Space Matrix . The finding shows that the enterprise is in Quadrant 4 which requires a competitive strategy. Product differentiation, backward and forward integration, networking and broadening marketing scale are among viable and feasible alternatives for this enterprise to not only survive but gain profitable end.

Companies engaged in services, will always provide satisfaction to consumers to maintain loyalty and corporate profits. Through product, price and location of restaurant & café Boulevart Manado try to apply marketing strategy in order to compete with other competitors. With the aim of the research are: 1) Analyzing product variables, prices and locations together have a significant influence on the purchase decision of Boulevart Manado rest & café, 2) Analyzing the variables of the product, price and location that have the most significant influence on the restaurant purchase decision & café Boulevart Manado. This study uses multiple linear regression data analysis technique Y = b0 + b1X1 + b2X2 + b3X3 + e. with the number of respondents of 100 respondents taken by chance for customers who come to the restaurant & café. The results of multiple regression analysis research are: After analyzing the SPSS program against the data that has been determined in this study, the results of the calculation are as follows. Y = 1.852 + 0.086 X1 + 0.106 X2 + 0.078 X3 + e.Which means the product is 0.086 units per unit, the price is 0.106 units per unit and the location is 0.078 units per unit. Thus the variable that has the most influence is the price of 0.106 units per unit, which means that if the addition of a financial benefit variable of 1 unit will increase the level of consumer purchasing decisions by 0.106 times with the assumption of variable products and fixed or constant location variables. Other variables also have the influence or weight of a large contribution to consecutive consumer purchasing decisions of products of 0.086 units per unit meaning that the addition of product variables by 1 unit will increase consumer purchasing decisions by 0.086 times with the assumption that other variables remain. Location of 0.076 units per unit means that each addition of location variables by 1 unit will increase the level of consumer purchasing decisions by 0.086 times with the assumption of other variables remain or constant.