The Effect of SAK EMKM Socialization, Perceptions of MSME Performers, and Accounting Knowledge on The Preparation of MSME Financial Reports in Bangkalan District

SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia compiling reports. It also make easier for MSME actors get access funding from institutions, but many have difficulty The applicable standards can affect application such as socialization EMKM, perception actors, and understanding accounting. population this study was Micro,Small Medium Enterprises (MSMEs) registered at Department Cooperatives Micro Bangkalan. sampling technique used purposive with criteria SMEs culinary sector, number samples obtained 92 88 being studied successfully. analytical tool SPSS 30. results stated that knowledge partially had positive significant effect on Preparation Financial Statement SMES are 0,083 0,379, simultaneously (together) has 0,785.