Usaha Yakin Indah is one type of UMKM that has not prepared financial reports in accordance with SAK EMKM. Based on this, researchers conducted research with the aim of knowing and compiling SAKEMKM-based financial reports for the Yakin Indah Business. During its operation, Usaha Yakin Indah only keeps records of cash in and cash out while the financial reports are for an entity as financial information and as a basis for decision making. This research uses a descriptive qualitative approach with primary and secondary data. Data analysis techniques using SAK EMKM, to detail and organize data. The research results show that Usaha Yakin Indah has a profit of Rp. 6,711,000 and asset value of Rp. 245,394,333 Keywords: SAK EMKM, Financial Reports