MSMEs as a driver of economic growth, and adding new jobs is quite important in their performance in making decisions properly. The analysis technique is a data analysis process that is expected to provide information that can assist in this study, data must be analyzed for interpretation, to provide convenience for researchers in understanding the data as a basis for decision-making. In this study using the Partial Least Square (PLS) approach. Latent variables are defined explicitly in the formal model as linear aggregations of observable variables or their indicators. Depending on how the inner and outer model requirements are constructed, weight estimates for developing latent variable score components are determined. The purpose of this study was to determine the effect of emotional intelligence (self-awareness, motivation, and social skills) on the application of accounting information systems on MSME performance. The data used in this study is primary data which is obtained from respondents' answers by distributing questionnaires to MSME Entrepreneurs in Jember Regency.