<![CDATA[This research aims to analyze the empirical impact of financial literacy, accounting comprehension, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial reporting among MSMEs operating within the Malioboro commercial district of Yogyakarta. The investigation employs a quantitative methodology guided by a causal associative research structure. Out of a total population of 300 MSME operators, a sample comprising 75 respondents was selected utilizing purposive sampling techniques. Information was gathered through the distribution of questionnaires. Data evaluation involved validity and reliability checks, classical assumption evaluations, multiple linear regression, t test, F test, and determination coefficient assessments via the SPSS program. Findings from this investigation demonstrate that financial literacy, accounting knowledge, and SAK EMKM execution exert a positive and substantial impact on MSME financial statement quality, acting both individually and simultaneously. Furthermore, the calculated Adjusted R Square value stands at 0.025, revealing that this model's ability to explain variations in MSME financial report quality remains quite limited. Researchers attribute this limitation to the specific characteristics of street merchants operating within the Malioboro area, who predominantly rely upon basic daily cash records rather than fully integrating formal accounting standards. Consequently, the overall quality of these financial reports is shaped significantly more by alternative elements extending beyond the scope of the currently examined variables.]]>
