<![CDATA[MSMEs are one of the business pillars that have an important role in the Indonesian economy as evidenced by their contribution to GDP of 61.07% or equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are already using e-commerce in the transaction process. One of the things that affect the performance of MSMEs is the recording of financial accounting related to business decision-making such as investment and so on. Accounting knowledge, business scale, and education level of MSME business owners are factors that influence the use of e-commerce-based accounting information in MSMEs. The purpose of this study was to find out the influence of knowledge, business scale, and level of education on the use of e-commerce-based accounting information in MSMEs. The data analysis method used was multiple linear analysis with a sample of MSMEs that have used e-commerce-based accounting information in Wonogiri Regency. The results obtained were the significance value of accounting knowledge was 0.006 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of the business scale was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of education level was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The conclusion obtained is that the three variables, namely accounting knowledge, business scale, and level of education had a significant and simultaneous influence on the use of e-commerce-based accounting information with a significance value of 0.000 <0.05.]]>
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