Resumen
Accounting practice, financial statements produced by an entity in particular on SMEs in Padang that the financial statements have been declared in accordance with SAK EMKM based accounting standards. SAK EMKM are applied on SMEs in Indonesia for the preparation of Effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) of the owners and managers in the absence of regulations requiring the preparation of financial statements for SMEs. The main problem in this research is how the influence of perception of small and medium enterprises to the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of management SMEs in Padang on the application of financial statements based on SAK EMKM. The hypothesis is the management perception of small and medium enterprises to the use of SAK EMKM in Padang. From the discussion of the results obtained by the regression equation Y = 1,850+0,615X and hypothesis test results using the t test, where the real level tcount df = 98 and a = 0.05 at 8,263 significant at p-value 0.001 and the value of TTable (appendix t_tabel ) of 1,98447, thus tcount> TTable (8,263> 1,98447). Which means that the hypothesis is proven and can be accepted as true.