Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo

This study aims to find out how the Implementation of Micro Small and Medium Business Accounting (UMKM) at Homestay Accommodation Business In Kabupaten Karo. This study used a qualitative approach by analyzing primary data from respondents and secondary data collected from source sharing. The research population is the people in Kabupaten Karo who organize homestay accommodation business spread in several tourist destinations in Kabupaten Karo, due to limited time and fund the research takes sample only the owner / manager of homestay accommodation accommodation in Kecamatan Berastagi. Selection of Kecamatan Berastagi as sample because 60% of effort of akomadasi exist in Kecamatan Berastagi. Sample selection using random sampling method. The results of the research indicate that: 1) Tourism lodge accommodation (Homestay) in Kabupaten Karo has started intensively and continues to increase, because people's perception in this area to homestay accommodation business is quite positive. 2) Accommodation owners generally realize the importance of accounting / bookkeeping to improve the quality of financial governance but the limited knowledge and manpower become obstacles in its implementation so that it has not been able to prepare the financial statements of homestay accommodation business 3) The quality of UMKM financial statements including homestay accommodation is still far from ETAP accounting standard because the owners / managers have no basic knowledge of accounting