<![CDATA[One of the MSMEs located around the Ciawi sub-district, Bogor regency is Toko Gaga. Toko Gaga is an MSME that sells all consumer goods products that have the Gaga brand. Toko Gaga was established to introduce products to the environment around the company PT. Jakarana Tama and to help in purchasing Gaga products to make it easier, both for employees and the community. After running for several years, Toko Gaga is widely known by the community, both for personal consumption and for re-marketing. The purpose of this research discussion is to determine the process of recording and making financial reports at Toko Gaga before using Microsoft Excel-based accounting software and the process of recording and making financial reports at Toko Gaga after using Microsoft Excel-based accounting software. This is done to find out about the suitability of the process of recording and making financial reports at Toko Gaga with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). From the results of the review carried out, it shows that the process of recording and making financial reports manually is not effective, so it is recommended to use Microsoft Excel-based accounting software for the process of recording and making financial reports. Keywords: financial reports, SAK EMKM]]>
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