Andi Dian Angraini. Analysis of Preparation of financial statements at UD Maju Jaya in Samarinda, Supervised by: Dwi Risma Deviyanti, S.E., M.Si., Ak., CA of 1 st Supervisor and Muhammad Subhan, S.E., M.Si., Ak., CA of 2 Supervisor. The purpose of this study is to prepare the financial statements of UD Maju Jaya in Samarinda from January to March 2017 in accordance with SAK
EMKM In this study the authors use descriptive research approach includes data collection to answer questions about the final status of the subject. The purpose and objective of this descriptive research approach is to simply make the right description, what it is about the facts and properties of the object without making predictions or looking for problem solving that exist in the object. Data collection techniques are field research and library research and then using analysis tools SAK EMKM and Accounting Cycle in preparing its financial statements Based on the results of this research is the presence of awareness of UD Maju Jaya owners to prepare financial statements because it can provide an information that contains about the ability of the ompany to do a job, provide a description of factors that may arise in the future and plan activities
Key words: preparation of financial statements with SAK EMKM