Abstract :
This research aims to test whether the implementation of strategic management accounting, owner characteristics, and innovation strategies influence business performance. This research uses primary data collection by distributing
questionnaires online. The population in this research is culinary MSMEs in Wonogiri Regency, totaling 1,735 businesses. The sample obtained was 86 respondents. The simple random sampling method was used to determine the sample for this study. The research method used is quantitative research using multiple linear regression analysis with SPSS version 25 analysis tools. The results of this research show that the Implementation of Strategic Management Accounting, Owner Characteristics and Innovation Strategy have a positive effect on Business Performance.