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.

Stunting is a health problem caused by a lack of nutritious food intake that the body needs. Stunting occurs from the womb, and is visible when the child develops at the age of two years. Literacy about healthy living environments and nutritious food to prevent stunting is very important for families, parents, caregivers, BKB administrators, and community service instructors themselves. Superior human resources come from the formation of character and way of life at an early age in the family. Optimizing the formation, improvement, understanding and role of parents in a healthy living environment and nutritious food needs to be fulfilled to provide the best stunting prevention that can be done.At this moment, the extension team provides assistance in delivering material on a healthy environment and nutritious food to prevent stunting. The delivery of this material serves to provide knowledge and experience related to stunting prevention. And the benefit is that participants get material, knowledge, knowledge and share experiences and solutions so as to produce participants who understand and understand more about a healthy environment and nutritious food to prevent stunting.This service is carried out for BKB participants in the RW. 05 Bandulan subdistrict, Sukun sub-district, Malang city, with around 40 participants. The aim of implementing this service is to help provide environmental literacy programs for healthy living and nutritious food to prevent stunting and change it. It is hoped that this service will also provide benefits for consideration, adding information and insight related to stunting prevention and the performance of BKB RW 05 Bandulan sub-district.