<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are one of the main pillars of the national economy, contributing significantly to the gross domestic product and employment absorption. The purpose of this study is to determine the effect of education level, business size, and accounting comprehension on the recording of simple bookepping in Mitra Mandiri MSMEs in Brebes District. This study employs a quantitative approach, with data collected through questionnares, interviews, observation, and documentation. The data analysis techniques used include descriptive statistical analysis, instrumen testing (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity), linear regression analysis, hypothesus testing ( t-test ada F-test), and the coeficient of determination, using SPSS Statistic. The result of the partial test show that the education level has a significant influence on simple bookkeeping practices (significance value 0,001< 0,05). Meanwhile, business size (0,404 > 0,05) and accounting comprehension (0,899 > 0,05) do not show a significant individual effect. However, simultaneously, the three variables have a significant influence on bookkeeping practices (significance value 0,001 < 0,05).]]>
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