D During the pandemic, many businesses went out of business because they could not sell dueto restrictions on activities imposed by the government. In addition, many people have to workfrom home (WFH). As a result the need for internet data runs and phone credit is increasing.One of the benefits is MSMEs that sell credit and internet data runs or known as Phone CreditKiosk. Unfortunately, MSMEs rarely make financial reports because of limited knowledge.MSME owners only make records for expenses and income only. Phone Credit Kiosk X andPhone Credit Kiosk Y are MSMEs that do not have financial reports. The purpose of the authorobserves to find out the financial reports based on SAK EMKM from Phone Credit Kiosk X andPhone Credit Kiosk Y.Methods are done in writing with interview methods, direct observation methods, and librarymethods. The author uses the perpetual inventory recording method. In the author's ledger usesa large book type 3 (three) columns containing one debit column, one credit column and onebalance column. The method used to compare the author's income statement uses the GrossProfit Margin method.According to the analysis of the authors of Phone Credit Kiosk X has a higher Gross ProfitMargin, thus making Phone Credit Kiosk X has a greater advantage than Phone Credit KioskY. Thus Phone Credit Kiosk X is able to run its business more efficiently than Phone Credit Kiosk Y.