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.