<![CDATA[This study aims to analyze the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the Bos Kaos garment SME located in Kuburaya Regency, West Kalimantan. The study employs a qualitative approach using the case study method through in-depth interviews, direct observation, and document analysis. The results of this study indicate that Bos Kaos has not yet fully implemented SAK EMKM due to a lack of understanding of these standards. Although the business has separated business and personal finances and prepares periodic income statements, it has not yet prepared financial position statements and notes to the financial statements, which are mandatory components of SAK EMKM. The main constraints are technical and cognitive in nature, including a lack of knowledge regarding SAK EMKM, the use of manual recording systems that risk being incomplete, and the absence of external guidance. This study recommends the need for SAK EMKM-based accounting training for business owners, the development of a more structured digital recording system, and increased support from relevant agencies such as the Cooperative and SME Agency.]]>
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