Abstract
The purpose of this study was to determine the effect of the perception of business actors, accounting knowladge, and experience of business owners on the quality of MSME financial reports based on SAK EMKM moderated by self-efficacy in Sumenep Regerency. This study uses a quantitative approach with primary data obtained from questionnaires distributed via google form. The population in this study were all MSME actors in Sumenep Regency. Convinience sampling is used as a sampling technique. The analytical technique used in this research is SmartPLS 3.0. The results show that the quality of financial reports is supported by the perceptions and MSME owner experience in Sumenep Regency. However, the accounting knowledge factor has not been able to support the achievement of the quality of financial reports. In addition, self-efficacy has not been able to strengthen the factor in improving the quality of financial reports.
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