This research aims to find out whether the Bubur Bayi Nice has implemented SAK EMKM. This research was used to determine the practice of accounting for financial reports carried out by the Bubur Bayi Nice and to determine the preparation of financial reports based on SAK EMKM for the Bubur Bayi Nice. This panel research method uses descriptive qualitative with data collection techniques using observation, interviews and documentation. The results of this research are that the Bubur Bayi Nice still has not implemented SAK EMKM-based financial reporting and the recording of this UMKM is still very simple and is not recorded routinely. From the data obtained during the interview, researchers can apply financial reports in accordance with SAK EMKM which contains financial position reports, profit and loss reports and notes to financial reports.