Implementation of SAK EMKM is an activity that is planned and carried out to achieve an activity goal of SAK EMKM. SAK EMKM is a Macro, Micro, Small, and Medium Enterprises Financial Accounting Standard designed to benchmark financial accounting standards in MSMEs. This study examines the effect of SAK EMKM Socialization, Use of Information Technology, Length of Business, and Quality of Human Resources on SAK EMKM Implementation. The sample in this study consisted of micro and micro MSMEs of the food and beverage type in Malang City. The research method used in this article is to examine articles on factors that affect the implementation of SAK EMKM. The results of this study indicate that each independent variable can affect the Implementation of SAK EMKM. Socialization of SAK EMKM has a positive and significant effect on the Implementation of SAK EMKM, the Use of Information Technology has a positive and significant effect on the Implementation of SAK EMKM, the length of business has a significant positive effect on the Implementation of SAK EMKM and the Quality of Human Resources has a significant positive effect on the Implementation of SAK EMKM.