This study aims to analyze the application of SAK EMKM to the preparation of MSME financial statements (Case Study of Pangkep Regency MSMEs). This study uses primary data and secondary data. In this study, the population was 56,524 MSMEs and used the Slovin formula in determining informants to 100 MSMEs. The method used is a qualitative method with a descriptive approach with data collection techniques using interviews and documentation methods. The results of this study prove that of the 100 MSMEs studied, only 13 MSMEs used SAK EMKM in preparing MSME financial reports so that 87 MSMEs did not implement it because many MSME actors did not know about SAK EMKM and many said that using SAK EMKM was too difficult and took too long to prepare.