The limitations and weaknesses that exist in MSMEs indicate that the weaknesses and inability to provide and use accounting information. This study aims to determine the effect of perceptions of micro, small and medium enterprises, accounting knowledge, financial literacy and business expectations on the use of accounting information. Using primary data obtained directly from research respondents, namely the business actors of MSME types of industry in Ponorogo Regency as many as 150 MSMEs. The sampling method used purposive sampling method. Data collection techniques using questionnaires. The results of the study show, (1) Perceptions of micro, small and medium enterprises have a significant positive effect on the use of accounting information. (2) Accounting knowledge has a significant positive effect on the use of accounting information. (3) Financial literacy has a significant positive effect on the use of accounting information. (4) Business expectations have a significant positive effect on the use of accounting information. (5) Simultaneously, the perception variables of micro, small and medium enterprises about accounting, accounting knowledge, financial literacy and business expectations have a significant effect on the use of accounting information in Ponorogo Regency.