Structure trial balances into financial statements conforming to Indonesian SAK EMKM / SAK EP accounting standards for bank credit applications and tax audits.
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---
name: laporan-keuangan-psak
description: "Structure trial balances into financial statements conforming to Indonesian SAK EMKM / SAK EP accounting standards for bank credit applications and tax audits."
argument-hint: <trial_balance_data> <accounting_standard>
risk_level: MEDIUM
rule_type: professional-standard
quality_tier: source-verified
allowed-tools: bash
capability:
purpose: [tax_calculation, statutory_compliance]
not_for: [tax_legal_opinion, autonomous_filing]
requires: [<trial_balance_data> <accounting_standard>]
produces: [taxAmount, effectiveRatePercent, statutoryReference, safeToUse]
consumes: [hr.payroll_cost, context.asOfDate]
deterministic: true
cross_domain_relevance:
hr: high
finance: high
legal: medium
---
# Financial Statement Generator (SAK EMKM / SAK EP)
Formats raw transaction data into standardized financial statements for Indonesian businesses.
## Framework & Standards
* **SAK EMKM**: Micro, Small, and Medium Enterprises Accounting Standard (Balance Sheet (Neraca), Income Statement (Laporan Laba Rugi), Notes to the Financial Statements (CALK)).
* **SAK EP**: Entities without Public Accountability.
## Output Structure
1. **Income Statement (Laporan Laba Rugi)**: Revenue, HPP (COGS), Gross Profit, Operational Expenses, Net Operating Income, Tax Expense, Net Profit.
2. **Statement of Financial Position / Balance Sheet**: Current Assets, Non-Current Assets, Current Liabilities, Non-Current Liabilities, Equity.
3. **Notes to the Financial Statements (CALK)**: Significant accounting policies and asset depreciation schedules.
