<![CDATA[Financial record-keeping among micro, small, and medium enterprises (MSMEs) remains an important issue because simple and inconsistent records can limit the usefulness of financial information for business decisions and access to financing. This study examines the effects of education level and accounting understanding on financial record-keeping practices based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs in Tanjungmekar Village. A quantitative causal-associative design was used. Data were collected from 68 MSME owners selected from a population of 217 business units using the Slovin formula and analyzed with multiple linear regression in SPSS. The results show that education level has a positive but statistically insignificant effect on SAK EMKM-based financial record-keeping (B = 4.281; p = 0.081). Accounting understanding has a positive and significant effect (B = 1.219; beta = 0.625; p < 0.001). Simultaneously, both predictors are significant (F = 35.551; p < 0.001) and explain 52.2% of the variance in financial record-keeping practices. These findings indicate that practical accounting competence is more decisive than formal education alone. Continuous, practice-oriented accounting training and mentoring are therefore recommended to strengthen MSME financial administration and SAK EMKM implementation.]]>
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