<![CDATA[This research was carried out to find out how financial reports are prepared for the objects observed and whether the financial reports prepared so far are in accordance with SAK EMKM. The research method used is a qualitative descriptive method. Research data was obtained through a process of interviews, observation, and documentation. The data obtained was then analyzed descriptively to answer the problem formulation. The research results show that CV. Cahaya Teknik Mandiri has carried out a simple process of preparing financial reports. The financial reports prepared are limited to reporting cash flow in and out of the company. This condition reflects that CV has not yet prepared financial reports in accordance with applicable accounting standards. The main cause of this condition is because CV still does not have competent human resources in the field of accounting.]]>
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