An evaluation of household accounting in Kema, North Sulawesi, Indonesia

In general, the people who lived at coast were easily involved in the poverty circle, this thing surely caused by the uncertain income. Because of this thing, then there should have been a good financial management in living a daily life. To be able to do this thing, of course there should have been a good role in a family, either as a head of the family or as a housewife. Besides that, there should have been also someone who was good at managing the household finance, therefore the role of the accounting was very important in the arrangement process of simple finance report of the household.With this background, the writer took a decision that the purpose of this research was to know about how the arrangement of family finance report in increasing the income of the coastal people in North Minahasa Regency at Kema Village.This research used qualitative method. This research also used quetioner and direct interview with the research object, so that the achieved result could give a positive impact and could be a main project for the other villages. This research would give a result which could be made as a recommendation for the North Minahasa regency, especially at Kema village. This research would also be able to make the Kema viilage as a main project of coastal people empowerment in managing the household finance and the way to increase the income. This research would also make a simple accountancy application for the household, so that it could be applied easily by everyone eventhough they did not study accounting.