The purpose of this study was to estimate the effect of education level, accounting training and age of business on users of accounting information in MSME with environmental uncertainty as a moderating variable in Dharmasraya Regency. The type of research used in this research is quantitative research that uses numbers and statistical calculations. Quantitative research is research whose type of data can be measured in a numerical scale (numbers). Where this study seeks to see a cause-and-effect relationship. The results showed that the level of education partially positive and significant effect on users of accounting information with tcount 2.841 > ttable 1,69. Accounting training partially has a positive and significant effect on users of accounting information with tcount 3.047 > ttable 1,69. Business age partially has a positive and significant effect on users of accounting information with tcount 3.522 > ttable 1,69. The conclusion is that the level of education, accounting training and age of business have a positive and significant effect on users of accounting information in MSME with environmental uncertainty as a moderating variable, because the values of tcount > ttable and Fcount > Ftable have a positive relationship direction

This research aims at analyzing the effect of entrepreneur education toward students’ entrepreneur motivation especially e-commerce on system information students of computer science faculty. Dharmas Indonesia University. Dharmasraya, West Sumatera.Curriculum of system information gives computer science approach toward business management in order to graduate students are capable to get jobs related to system information field especially in implementing of computerizing on business management. E-commerce is one of business computer-based and internet technology that have been developed rapidly and well-known recently. On line business is one of e-commerce that can be reached by many people. This research used regression linear analysis to find the effect of profit, independent, freedom, personal dream, environment and mode toward entrepreneur motivation of e-commerce on system information students at Dharmas Indonesia University(UNDHARI). Keywords: entrepreneur, motivation, e-commerce.