This study aims to determine the effect of educational leadership, leadership experience, knowledge of accounting leadership, and participation in training programs on the quality of the application of accounting. Women's cooperatives show the development of good performance, most of the women's cooperative of sufficient quality even though the number of members, business volume and operating results (SHU) is not so great. The population in  this  study are all leaders of  women's cooperatives  in the district  Pamekasan City. Based on the method of sampling  area  obtained  samples  of 14  women's  cooperatives that have implemented  the accounting records. Analysis of data using multiple linear regression. The results showed that of the four independent variables there are two variables are positive and significant impact on the quality of the application of accounting. Knowledge of accounting and the formation of the Department of Cooperatives and SMEs Pamekasan can assist business development of women's cooperatives.