MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.

 Performance appraisal is a way of determining the work results of employees and work groups that are useful if used the right methods on target and produce the desired conclusions according to output targets and performance standards. This research method is qualitative, namely observing performance appraisals that are already in effect with a combination of quantitative and qualitative methods. Quantitative by comparing work standards and output targets. Qualitative is assessed from skills (competence, physical abilities, coordination and teamwork); character (discipline, ability to make decisions and speed of response); and accuracy (supervision, control and the presence of work solutions).  Assessment data from January to April 2019. The time limit was chosen because the performance appraisal had stopped starting in August 2019, and required a remedial analysis. The results of the study show that performance appraisal provides an efficiency of 14% and makes assessments more noticed by all production employees. Methods collaborate in generating a more complete and mature assessment, as well as other suggestions for improvement. And prove that performance appraisal is useful for efficiency and effectiveness, controlling and monitoring performance, and being able to motivate employees to work even better.