This study was done to find out how well MSMEs work when it comes to comprehending, using, and utilising accounting information systems. This research uses primary data sources and gathers information through questionnaire observation and quantitative techniques. In this research, 65 convection business players participated as respondents. Using the SPSS version 26 software, multiple regression is the data analysis technique used. Instrument tests (validity and reliability tests), traditional premise tests (normality tests, multicollinearity tests, and heteroscedasticity tests), and hypothesis testing used f test, t test, and test the coefficient of determination is the method of analysis in this study. The study's findings indicate that while applying and utilising accounting information systems have a major influence on MSMEs' performance, comprehending accounting information systems has no influence on MSME performance.