Artika Nabilla Maharani. 2026. Factors Influencing the Implementation of SAK EMKM in the Financial Statements of Micro, Small, and Medium Enterprises in Banjarbaru City. Advisor: Dr. Monica Rahardian Ary Helmina, SE., M.Si.

This study aims to analyze and prove the determinants of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Micro, Small, and Medium Enterprises (MSMEs) in Banjarbaru City. The independent variables tested in this study include financial literacy, business experience, socialization of SAK EMKM, education level, and business scale.

This type of research is quantitative research. The research sample consisted of 388 MSME actors selected through the proportional stratified random sampling technique from a total population of 24,423 units. Primary data were collected using questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS software.

The results showed that financial literacy had a positive and significant effect in influencing the implementation of SAK EMKM. The owner's formal education level was also proven to have a positive and significant effect on the implementation of these financial standards. Conversely, business experience had no significant effect on the implementation of SAK EMKM due to the tendency of status quo bias (comfort zone bias) in senior entrepreneurs who prefer to maintain the old bookkeeping system. Socialization of SAK EMKM also had no significant effect due to the intensity of external training programs that are still minimal and not evenly distributed in the field. In addition, business scale was proven to have no significant effect caused by the homogeneity of structural constraints that bind business actors at the micro-business cluster level in Banjarbaru City.