The global sector has faced repercussions from the COVID-19 pandemic, particularly impacting small and medium-sized enterprises (SMEs) and detrimentally affecting organizational performance, planning, control, and systems. Consequently, SMEs have responded by taking specific measures related to utilizing accounting information systems to mitigate these challenges, thereby influencing SME performance through environmental and organizational factors. This research aims to provide empirical evidence regarding the influence of business experience and strategy on SME performance, with accounting information systems acting as a mediator. The study adopts an explanatory causality approach by employing primary data sources, survey techniques, and a sample of SME owners and managers. The collected data is analyzed through simple random sampling, individual units of analysis, a one-shot study time horizon, and path analysis. The findings indicate a positive impact of business experience on accounting information systems. Additionally, SME performance is negatively affected by business experience. Furthermore, the study reveals that the accounting information system, as a mediator, contributes to enhanced SME performance resulting from business experience.