<p>This study aim to examine the effect educational level, understand<br>accounting, and socialization SAK EMKM on application of SAK EMKM. The <br>population in study is SMEs in Bantul Regency. Sampling in study used a <br>purposive sampling method, namely sampling by establishing certain criteria. A <br>data sample of 104 SMEs was obtained based on the predetermined criteria. In <br>this study, the data analysis use was multiple linear regression analysis. The result <br>of study indicate that level of education, understanding of accounting, and<br>socialization of SAK EMKM has positive effect on implementation of SAK UMKM <br>on MSMEs in Bantul Regency. The level education can affect the views of business <br>actors regarding importance of preparing SAK EMKM based financial reports, <br>accounting understanding is also needed a basis for preparing financial report<br>according to SAK EMKM and socialization of SAK EMKM is important to <br>increase understanding MSME actor regarding financial report according to SAK <br>EMKM.</p>