<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are encouraged to utilize information technology and accounting information systems in managing financial data in line with the development of accounting information systems. This study aims to analyze the effect of Information Technology and Accounting Knowledge on the Utilization of Accounting Information Systems among culinary-sector MSMEs in Semarang Regency. This study employed a quantitative approach with a causal verification research design. The research sample consisted of 96 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS version 26. The results showed that all research instruments were valid and reliable (Cronbach's Alpha = 0.822), and the regression model met the classical assumption tests. The regression equation obtained was Y = 1.522 + 0.244X₁ + 0.518X₂. Partially, Information Technology had a positive and significant effect on the Utilization of Accounting Information Systems (Sig. = 0.002 < 0.05). Likewise, Accounting Knowledge had a positive and significant effect (Sig. = 0.001 < 0.05) and was the most dominant variable. Simultaneously, both variables had a significant effect on the Utilization of Accounting Information Systems (Sig. = 0.001 < 0.05). The R Square value of 0.508 indicates that Information Technology and Accounting Knowledge explain 50.8% of the variation in the Utilization of Accounting Information Systems, while the remaining 49.2% is influenced by other factors outside the research model. Therefore, Information Technology and Accounting Knowledge are important components in optimizing the utilization of accounting information systems for financial data management in MSMEs.”]]>
