This study aims to find out how SAK EMKM is implemented in recording UMKM Oryza Cafe & Gelato's financial reports. This study was carried out using a qualitative method which leads to the description and application of financial records based on SAK EMKM by conducting interviews and documentation by collecting record data or evidence of transactions related to financial reports to be processed to comply with SAK. EMKM. The results of the research show that (1) Oryza Cafe & Gelato has not implemented SAK EMKM in recording its financial reports (2) Oryza Cafe & Gelato only has records based on intelligent cashiers and has not grouped them into a diary (3) the records carried out are still very simple and manual is only used to determine and calculate the owner's profit (4) The factor that influences the non-implementation of SAK EMKM at Oryza Cafe & Gelato is the owner's lack of understanding regarding recording and preparing financial reports based on SAK EMKM
