This quantitative research uses data collection techniques and questionnaire methods given to 60 micro, small, and medium enterprises (MSMEs) in Padang Lawas Regency, North Sumatra Province. This study aims to determine whether Accounting Knowledge and Accounting Information significantly influence the performance of MSMEs in Padang Lawas Regency, especially in Lubuk Barumun District. The study results found that Accounting Knowledge significantly affects the Performance of MSMEs. The use of accounting information significantly affects the performance of MSMEs. Accounting Knowledge and Use of Accounting Information significantly influence the Performance of MSMEs.