Financial Statements
Structure Indonesian financial statements (income statement, balance sheet, cash flow) per PSAK 1 presentation principles with accrual linkage.
Install
$ agentstack add skill-adamriofc-indonesian-business-agent-skills-financial-statements ✓ scanned · ✓ verified, works with Claude Code, Cursor, and more.
Security review
✓ PassedNo issues found. Passed automated security review. · v0.1.0 How review works →
- ✓ Prompt-injection patterns
- ✓ Secret / credential exfiltration
- ✓ Dangerous shell & filesystem operations
- ✓ Untrusted network calls
- ✓ Known-malicious package signatures
What it can access
- ✓ Network access No
- ✓ Filesystem access No
- ✓ Shell / process execution No
- ✓ Environment & secrets No
- ✓ Dynamic code execution No
From automated source analysis of v0.1.0. “Used” means the capability is present in the source — more access means more to trust, not that it’s unsafe.
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Passed review? Show it. Paste this badge into your README, it links to the public security report.
Links to your public security report.[](https://agentstack.voostack.com/security/report/skill-adamriofc-indonesian-business-agent-skills-financial-statements) Reliability & compatibility
Declared compatibility
Compatibility is declared by the source manifest. End-to-end runtime verification is coming, see below.
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Financial Statements
Builds and links the three core statements: Income Statement, Balance Sheet, and Cash Flow — presentation aligned with PSAK 1.
Statement Structure & Linkage
- Income Statement: Revenue − Expenses = Period Profit/Loss (accrual basis).
- Statement of Financial Position (Balance Sheet): Assets = Liabilities + Equity; period profit is closed to equity.
- Statement of Cash Flows: operating, investing, financing — ending cash must match cash on the balance sheet.
- Linkage: Income Statement → Balance Sheet (retained earnings) → Cash Flow (non-cash depreciation reversed, working capital changes).
Disclosure Essentials (PSAK 1)
- Items presented when material; current/non-current classification; comparative prior period; measurement basis stated.
- Notes to the financial statements explain significant accounting policies.
Scope & Safety
- Use for: structuring SME financial statements, internal analysis, preparing data for bank credit.
- Do not use for: audit opinions or statements that must be audited — requires a registered public accountant (OJK/PMK regulations).
- Relation to
laporan-keuangan-psak(tax-payroll-id): that skill prepares SAK EMKM financial statements for bank credit applications; this skill focuses on general presentation & analysis. - Accounting standards (PSAK/SAK EMKM) are not positive law — PSAK amendments are tracked in the PROVENANCE register, not the runtime ruleset.
Worked Example
Input: trial balance for the period (revenue 1.2 billion; COGS 800 million; operating expenses 200 million; cash 100 million; receivables 150 million; inventory 200 million; fixed assets 550 million; payables 450 million; capital 350 million). Output: net income 200 million → ending equity 550 million; Balance Sheet: Assets 1 billion = Liabilities 450 million + Equity 550 million; Cash flow: OCF 150 million (net income + depreciation 50 million − increase in receivables 40 million − increase in inventory 60 million) → ending cash is consistent.
Source & license
This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.
- Author: adamriofc
- Source: adamriofc/indonesian-business-agent-skills
- License: MIT
Install and usage instructions live in the source repository linked above.
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Versions
- v0.1.0 Imported from the upstream source.