# Laporan Keuangan Psak

> Structure trial balances into financial statements conforming to Indonesian SAK EMKM / SAK EP accounting standards for bank credit applications and tax audits.

- Skill: `adamriofc/laporan-keuangan-psak` (Agent Skill)
- Install (CLI): `npx skillmds@latest add adamriofc/laporan-keuangan-psak`
- Raw SKILL.md: https://api.skillmd.com/api/skills/adamriofc/laporan-keuangan-psak/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Finance & Business
- Author: adamriofc (https://skillmd.com/u/adamriofc)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/adamriofc/laporan-keuangan-psak

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# Financial Statement Generator (SAK EMKM / SAK EP)

Formats raw transaction data into standardized financial statements for Indonesian businesses.

## Framework & Standards
* **SAK EMKM**: Micro, Small, and Medium Enterprises Accounting Standard (Balance Sheet (Neraca), Income Statement (Laporan Laba Rugi), Notes to the Financial Statements (CALK)).
* **SAK EP**: Entities without Public Accountability.

## Output Structure
1. **Income Statement (Laporan Laba Rugi)**: Revenue, HPP (COGS), Gross Profit, Operational Expenses, Net Operating Income, Tax Expense, Net Profit.
2. **Statement of Financial Position / Balance Sheet**: Current Assets, Non-Current Assets, Current Liabilities, Non-Current Liabilities, Equity.
3. **Notes to the Financial Statements (CALK)**: Significant accounting policies and asset depreciation schedules.