MARKETING STRATEGY FOR SMALL AND MEDIUM ENTERPRISE (SMES) OF COCONUT FURNITURE IN THE REGENCY OF TOMOHON MINAHASA, INDONESIA

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 creating marketing strategy to this slow growth enterprise that will enable it to revive and recapture the lost marketsand develop new ones. The research methods employs a combination of observation, interview and questionnaire, documentation and analyzed usingIFE and EFE Matrices and Space Matrix . Thefinding 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 en

Desain Model Akuntansi UMKM dalam Rangka Mempermudah Penyusunan Laporan Keuangan (Studi Kasus pada Gilingan Padi Maleosan Desa Talawaan)

AbstrakUsaha Mikro Kecil dan Menengah yang biasa disebut UMKM merupakan salah satu penggerak perekonomian bangsa. Sampai saat ini masih banyak UMKM yang belum menerapkan akuntansi dalam menjalankan usahanya. Kurangnya pemahaman, keterbatasan pengetahuan, keterampilan, waktu dan tenaga menyebabkan mereka tidak dapat membuat laporan keuangan sehingga membuat usaha mereka banyak yang gagal ditengah jalan karena kehabisan modal usaha, disebabkan tingginya biaya dibandingkan dengan pendapatan yang diperoleh. Tujuan penelitian ini adalah untuk mendesain model akuntansi UMKM dalam mempermudah penyusunan laporan keuangan usaha gilingan padi Maleosan Desa Talawaan Kabupaten Minahasa Utara. Metode yang digunakan adalah metode kualitatif dengan pendekatan study kasus, dimana data diperoleh dengan teknik observasi, wawancara, dokumentasi serta data pendukung lainnya. Hasil penelitian menunjukkan bahwa pengelolaan keuangan pada usaha gilingan padi Maleosan masih jauh dari Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Usaha gilingan padi Maleosan belum memiliki sistem pencatatan dan pelaporan keuangan yang baik. Dibuatkannya perancangan model akuntansi ini untuk memudahkan pengelolaan usaha dalam pembuatan laporan keuangan sesuai dengan SAK EMKM. Perancangan model akuntansi bagi usaha gilingan padi Maleosan dimulai dari perancangan daftar perkiraan, format rekapan dan kertas kerja hingga penyusunan laporan keuangan sesuai SAK EMKM.Kata Kunci: Model Akuntansi , UMKM, Laporan Keuangan, SAK EMKM AbstractMicro, Small and Medium Enterprises commonly called UMKM are one of the drivers of the nation's economy. Until now, there are still many UMKM that have not implemented accounting in running their business. Lack of understanding, limited knowledge, skills, time and energy cause them to be unable to make financial reports, thus making many of their businesses fail in the middle of the road due to running out of business capital, due to the high cost compared to the income earned. The purpose of this study was to design a UMKM accounting model to facilitate the preparation of financial reports for the Maleosan rice mill business, Talawaan Village, North Minahasa Regency. The method used is a qualitative method with a case study approach, where data is obtained by means of observation, interviews, documentation and other supporting data. The results showed that the financial management of the Maleosan rice mill business is still far from the Financial Accounting Standards for Micro, Small and Medium Entities. The Maleosan rice mill business does not yet have a good financial recording and reporting system. The design of this accounting model is made to facilitate business management in making financial reports in accordance with SAK EMKM. The design of the accounting model for the Maleosan rice mill business starts from designing a list of estimates, recap formats and working papers to preparing financial reports according to SAK EMKM.Key words: Accounting Model, UMKM, Financial Report, SAK EMK