<p><em>This study aims to determine the process of preparing the financial statements of CV. X, who is a client at</em> <em>MNCo., whether it is in accordance with SAK EMKM and the usefulness of financial reports regarding access to capital credit to banks. This research is a case study research on objects and events in depth with a qualitative descriptive method. Data collection techniques were carried out by observation and interview techniques. The object of this research is CV. X who is a client at MNCo. The data were analyzed using data reduction techniques, which would then be presented in the form of a narrative. The results of this study show that CV. X has not prepared a complete and accurate financial report in accordance with SAK EMKM and CV. X has not used his financial statements to apply for a business capital loan to the bank because he does not understand the procedure for applying for a capital loan to the ban</em><em>k</em><em>.</em></p>