This study aims to determine the application
of SAK EMKM to control MSME financial reports,
especially the food industry, namely pempek. This
research uses descriptive quantitative research methods.
The sample used in this study was food MSMEs, namely
Pempek, which is registered at the Palembang City
Cooperative and UKM Service. The sampling technique
used the Slovin formula for as many as 50 pempek
traders. Types and data sources are primary data with
data collection techniques, namely observation and
questionnaires, then processed using multiple linear
regression statistical calculations. Based on the research
results, it can be concluded that the variable application
of SAK EMKM affects the control of financial
statements at MSMEs in Palembang City.
Keywords : implementation, control, financial statements, SAK EMKM.