<![CDATA[The purpose of the research is to find out the preparation of financial statements at Rumah Cuci laundry, and also to find out the application of the preparation of financial statements at Rumah Cuci laundry whether it is in line with SAK- EMKM. The implementation of financial statements that have not been applied to the Rumah Cuci laudry business causes uncertainty in income and expenses, so it is interesting to know to what extent the accounting cycle is applied to financial statements in the Rumah Cuci Laundry business. The data collection method used direct interviews with laundry owners and documentation. The data analysis method used was quantitative descriptive method. This research employed both primary and secondary data sources. The results showed that Laundry Rumah Cuci has not applied financial statements in accordance with SAK- EMKM. Laundry Rumah Cuci only writes information related to cash acquisition, cash expenditure, and receivables.]]>
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