<![CDATA[The development of MSMEs is followed by the implementation of financial statements in accordance with SAK, the main goal is to generate maximum profit and continue the business. Financial statement information becomes very important for organizations to make strategic choices. This study aims to evaluate accounting practices in MSMEs, especially in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research shows that there are limitations in accounting skills, the absence of experts and the perception that accounting is too complex are the main obstacles. In addition, the habit of combining personal finances with business finances further complicates the management of financial statements. The results of this study are expected to help MSMEs in supporting business development and continuity.]]>
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