<![CDATA[Over time, the city of Tasikmalaya became one of the cities with a high level of trade competition. Most of the economic actors in the city of Tasikmalaya are Micro, Small and Medium Enterprises (MSMEs). To increase sales results and manage sales assets, a record is needed to regulate the company's financial condition. The purpose of this financial report is to regulate the financial condition of an MSME in order to maintain and increase sales assets. The steps that can be taken are by making an income statement by recording the expenses and income of each tool and material used. This income statement can help ease users in managing company finances by comparing profit or loss income at certain times with other times. From this comparison, a percentage is obtained that shows the company's profit or loss at the time of comparison. The benefit of the financial statements made is that the user can know the financial flow and maintain financial stability that will be used as long as the company operates.]]>
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