Abstract
Abstract: This study aims to examine the preparation of monthly financial statements, analyze the financial condition, and formulate business development strategies for Queen Laundry MSME in Hamparan Perak District. This study used a descriptive qualitative method with a case study approach. Data were collected through observation, interviews, and documentation, then analyzed through the accounting cycle and SWOT analysis. The results show that the monthly Income Statement and Balance Sheet for the January – December 2025 period were successfully prepared and can be used as a basis for analyzing the financial condition and formulating business development strategies. The financial condition of Queen Laundry is considered relatively healthy, as indicated by consistent net income, an increase in total assets, a decrease in bank liabilities, and growth in equity. Based on the analysis, eight business development strategies were formulated using the SWOT approach, consisting of SO, WO, ST, and WT strategies. Keywords: Financial statements, SWOT analysis, business development strategy, MSME. Abstrak: Penelitian ini bertujuan untuk mengetahui penyusunan laporan keuangan bulanan, menganalisis kondisi keuangan, dan merumuskan strategi pengembangan usaha pada UMKM Queen Laundry di Kecamatan Hamparan Perak. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan siklus akuntansi dan analisis SWOT. Hasil penelitian menunjukkan bahwa Laporan Laba Rugi dan Neraca bulanan periode Januari – Desember 2025 berhasil disusun dan dapat digunakan sebagai dasar dalam menganalisis kondisi keuangan serta merumuskan strategi pengembangan usaha. Kondisi keuangan Queen Laundry tergolong cukup sehat, ditandai dengan laba bersih yang konsisten, peningkatan total aset, penurunan utang bank, serta pertumbuhan ekuitas. Berdasarkan hasil analisis tersebut, dirumuskan delapan strategi pengembangan usaha melalui pendekatan SWOT yang meliputi strategi SO, WO, ST, dan WT. Kata kunci: Laporan keuangan, analisis SWOT, strategi pengembangan usaha, UMKM
