Micro, Small and Medium Enterprises (MSMEs) currently support the largest economy in Indonesia because the greater the contribution of MSMEs, the stronger the country's economy (Kristian, 2010). Various efforts have been made to develop MSMEs, starting by assisting, business capital, and implementing an Accounting Information System. The purpose of this study is to determine the effect of the effectiveness of the use of productive assistance for micro businesses, business capital, and the use of accounting information systems on the financial performance of SMEs BUMDES Karangan Village, Badegan District. The sample is MSME BUMDES Desa Karangan, Kecamatan Badegan used a saturated sampling technique and a sample of 50 respondents. The analysis used in this study uses multiple linear regression analysis using the SPSS 25 program. This study resulted in a partial test (t) as follows: the effect of the Effectiveness of Using Micro Business Productive Assistance (X1) = 0.042, Business Capital (X2) = 0.036, and Use of Accounting Information Systems (X3) = 0,059