Analysis of Determinants of Implementation of Sak Emkm in Preparation of Financial Reports on Msmes in Salatiga City

This study aims to determine the influence of dependent variables, namely the implementation of SAK EMKM influenced by independent variables, business size, socialization of SAK EMKM, understanding accounting, and the level of readiness owners of UMKM. This research is a quantitative study that uses statistical data analysis, such as validity test, reliability test, normality test, multicholinearity test, heteroscedasticity test, determinant coefficient test, and F test. The total sample was 100 respondents by distributing questionnaires through google forms and questionnaire papers which were distributed directly to owners of UMKM. The data analysis technique used is a multiple linear regression analysis test with the help of SPSS version 25 for windows.The results obtained show that the implementation of SAK EMKM is positively influenced by the socialization of SAK EMKM and the level of readiness of owners of UMKM, but the variables of business size and understanding of accounting have a negative effect on the implementation of SAK EMKM