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Preparation of Financial Statements for Small-Medium Enterprises Based On Financial Accounting Standards for Micro, Small, Medium Entities (SAK EMKM) (Case Study at Home Industry XYZ)
              This  study  aims  to  investigate  about  application  of  Financial  Accounting Standards  for  Micro,  Small,  Medium,  Entities  (SAK  EMKM).  Home  Industry XYZ is a manufacturer company that sells plastic rope. Home Industry XYZ has sales and purchases bookkeeping. Moreover, they never prepare any appropriate financial  statements  before.  Steps  in  preparing  Financial  Statements  based  on SAK EMKM are decide period of disclosure, create a list of transaction, create beginning  balance,  define  transactions  into  journal,  prepare  simple  worksheet, prepare financial position statement, income statement, and notes to the financial statements.  Obstacles  faced  by  Home  Industry  XYZ  are  lack  of  knowledge, irregular time, and incomplete data. 
 Keywords : SAK EMKM, SMES, Financial Statements
            
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