Triya Vebrianty, Nina Andriany Nasution and Meigia Nidya Sari 2025. The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City). International Journal of Economic Research and Financial Accounting (IJERFA). 3, 4 (Jul. 2025). DOI:https://doi.org/10.55227/ijerfa.v3i4.374.