A financial report presents information about an entity's finances, including assets, liabilities, equity, revenue, and expenses for a specific period. Through financial reports, business owners can clearly see the financial health of their business and assist in decision-making. To obtain reliable and accurate reporting results, accounting standards are required in preparing financial reports, so that these financial reports are generally accepted and comply with applicable accounting standards. The purpose of this community service is to provide an understanding of the preparation of financial reports in accordance with SAK EMKM to Culinary MSMEs in Sigara-gara Village, Patumbak District, using training, discussion, and direct observation methods. This community service is expected to improve the understanding of MSMEs in preparing financial reports in accordance with SAK EMKM and expand access to financing.
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