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The purpose of this study is to determine The Understanding and Application of Accounting Information Systems influence the performance of culinary SMEs in the city of Manado. There are several research questions which are: Does the Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? Does the Understanding and Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? The research method used is multiple regression analysis with the help of SPSS. The results of the study found that there are influences of variables studied with the performance of SMEs.Study of Factors Affecting to Domestic Tourism Purchase in SMEs Food and Beverage Based in Manado City.