Moderating Environmental Uncertainty on The Effect of Accounting Knowledge and Accounting Information Systems on the Performance of SMES

The purpose of this research is to analyze the influence accounting expertise and information systems on performance MSMEs using environmental uncertainty as a moderating variable. method used quantitative with data collection techniques through questionnaires. A total 97 respondents were collected from various in Lagoa sub-district, Jakarta, Indonesia. sample was tested for validity reliability well hypothesis testing Smart PLS software application. findings indicated that had no discernible MSMEs' performance. Accounting have substantial impact micro, small, medium-sized enterprises (MSMEs). Uncertainty environment might mitigate MSMEs. Environmental may small businesses.