International Journal of Community Service & Engagement e-ISSN: 2746-4032 Vol. 4, No. 2 May 2023 62 Analysis of Factors Influencing the Use of Accounting Information in Small and Medium Enterprises at Palembang Aldo Pirando 1) , Harsi Romli 2) , RM. Rum Hendarmin 3) 1),2),3) Universitas Indo Global Mandiri, Palembang, Indonesia Email: aldo.pirando@gmail.com 1) , harsiromlih@uigm.ac.id 2) , hendarmin@uigm.ac.id 3) Abstract This study aims to determine the analysis of factors affecting the accounting information utilization on small and medium enterprises in Palembang. The population in this study was the MSME manager of Palembang City. The sample collection method utilized Simple Random Sampling. The final total respondents were 100. The data were analyzed by descriptive statistical methods, validity tests, reliability tests, classical assumptions, and multiple regression analysis. The results of the study indicate that several factors influence the use of accounting information in small and medium businesses in Palembang, namely business scale has a significant effect on the use of accounting information. Then the age factor of the company, education, and accounting training also affect the use of accounting information. This research is expected to assist MSME to consider the factor that affects use the Accountant Information Application Keywords: business scale, level of education, training accounting, age company 1. Introduction From year to year, MSMEs in Indonesia have a very important role, especially in terms of providing jobs. This opinion is based on various facts and phenomena which show that this business group employs more people than other business units. It was proven that when the economic crisis in Indonesia in 1997 resulted in the collapse of the national economy, in the midst of a downturn due to the monetary crisis in various economic sectors, Micro, Small and Medium Enterprises (MSMEs) could survive and even become economic restorers. The MSME sector has been able to show stronger performance in dealing with times of crisis and MSME has also proven to be able to accommodate 99.45% of the total workforce or 73.24 million workers. MSME is a very strategic potential for the national economy. This is caused by the spread of MSMEs to remote rural areas and their large number (Salamah, 2010; Harini, Agnes Sinta, Asep Kurniawan, and Indah Umiyati, 2019). Accounting is a supporting tool that can be used by MSMEs to manage finances within the company (Sandrayati, Masnila, & Sari, 2016). Stein (2013) explains that the main purpose of an accounting information system (AIS) is to collect and record all data and information regarding events that can have an economic impact on the organization and then manage, process and communicate this information to internal stakeholders. and external organizations. According to Puspitawati & Anggadini (2014) the use of accounting information can be a support in the decision-making process where decision-making on every line of the organization can be achieved immediately. Weygandt, et al (2015) the success of any business ultimately refers to the numbers generated by the accounting information system. Stakeholders will rely on these numbers to make decisions and managers will use them to evaluate the performance of the organization. This applies to all parties involved in marketing, production, management, or information systems. In a business, accounting and financial reports are tools for communicating numbers. A