This research aims to determine and analyze accounting practices in micro, small, and medium enterprises (MSMEs) of Mat Padebuolo Shop at Kota Timur in Gorontalo City. This research is a descriptive-qualitative method that describes existing phenomena or realities, both natural and human-engineered, with greater emphasis on an in-depth understanding of a problem. It employs three data collection methods, namely observation, interviews, and documentation. The research results indicate that the MSME of Mat Padebuolo Shop has not implemented accounting following the standards. Moreover, if referring to the Financial Accounting Standards for Micro, Small, and Medium Entities, the financial records made by the MSMe of Mast Padebuolo Shop are still relatively simple.There is no consistency in its financial reports.There is a lack of understanding among business actors regarding the importance of the role of accounting in the growth or development of the business carried out. The focus of business actors in carrying out financial records is only to determine the amount of income from the business they are running.The business income returns by purchasing commercial goods and also meeting household needs.