This study aims to prove the effect of SMEs actors' perceptions of accounting, accounting knowledge, and business scale on the use of accounting information. The population in this study were SMEs in Purwokerto City. The sample used in the study were SMEs actors in North Purwokerto, East Purwokerto, South Purwokerto, and West Purwokerto Districts. The sampling technique used is a non-probability sampling technique. The number of samples was calculated using the Slovin formula as many as 98 respondents and the Return questionnaire as many as 100 respondents. Questionnaires were distributed to SMEs actors in 4 sub-districts in Purwokerto using the interview method and distributing paper containing several questions to be filled in by SMEs actors. The data analysis technique used is SEMPLS. The results of this study indicate that SMEs Perceptions about Accounting and Accounting Knowledge have a positive effect on the use of accounting information. While the Business Scale has no effect on the use of accounting information.