Abstract
Based on the results of community service regarding the application of SAK EMKM in Ghani Catering, it can be concluded as follows: SAK EMKM reports for small businesses include profit and loss statements, statements of financial position and notes to financial statements. The accounting principle in recording is historical costs or costs that have been incurred. The basis of recording used is the accrual basis. All Ghani Catering accounting activities are still done manually by the owner
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