THE EFFECT OF THE USE OF ACCOUNTING INFORMATION ON THE MSME SUCCESS

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy but still face challenges in financial management. This study aims to analyze the effect of accounting information usage on the success of MSMEs in Bandung City. The research method used is a quantitative approach with a survey method, where data was collected through questionnaires distributed to MSME owners or managers. The results of a simple linear regression analysis indicate that accounting information usage has a positive and significant effect on MSME success, with a regression coefficient of 0.761 and a significance value of 0.000 (p < 0.05). Furthermore, the R Square value of 0.566 shows that accounting information usage explains 56.6% of MSME success variability, while the remaining 43.4% is influenced by other factors. Thus, the better the utilization of accounting information, the higher the success rate of MSMEs, particularly in profitability, business growth, and operational sustainability. Therefore, MSME actors are encouraged to enhance their accounting literacy and adopt accounting technology to improve financial recording efficiency. Government and financial institutions' support is also needed through training programs and incentives for MSMEs to implement better accounting systems and enhance their business competitiveness