Financial Reports Preparation following SAK EMKM in The Era Of Society 5.0 at UD. Modern Truss

The research findings indicate that UD. Modern Truss, a business engaged in construction services and trading of building materials, has not yet complied with trustworthy Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) in preparing financial reports. The company currently relies only on recorded notes, resulting in limited information being produced, mainly related to sales and purchases of goods. As part of the study, the author prepared comprehensive financial reports including a financial position report, profit and loss report, and capital changes report for the period spanning January to December 2022.