The study aims to test the impact of applying a small medium-size micro-micro-accounting standard, the use of the accounting system and venture size to the quality of financial statements.The research is quantitative. The population in this study is umkm city of purbalingga in 2022. Selection of samples using the simple random sampling technique and were obtained 9,035 umkm and were used as samples with a total of 99 umkm exhaust. The method of data analysis used is linear regression berganda analysis using a statistical package for social sciencess (SPSS) version 23. These results suggest that SAK EMKM application, use of SIA, and business measures have significant positive effects on the quality of financial statements.