J-MAS Jurnal Manajemen dan Sains, 7(1), April 2022, 102-107 Program Magister Manajemen Universitas Batanghari ISSN 2541-6243 (Online), ISSN 2541-688X (Print), DOI 10.33087/jmas.v7i1.375 102 Factors Affecting The Performance of Accounting Information Systems with Gender as a Moderating Variable Neni Nurhayati Universitas Kuningan Correspondence email: neni.nurhayati@uniku.ac.id Abstract. This study aims to determine and analyze the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance with gender as a moderating variable in all offices in Kuningan Regency either simultaneously or partially. The research method used is descriptive and verification methods. The research population is in all offices in Kuningan Regency as many as 18 offices in Kuningan Regency. Calculation of the sample using the slovin formula so that the sample is obtained as many as 74 respondents. Then the sampling was carried out using probability sampling technique with simple random sampling technique. The data collection technique uses a questionnaire distributed to all offices in Kuningan Regency, while the data analysis technique uses multiple regression analysis and moderate regression analysis (MRA). The results showed that AIS user satisfaction, AIS personal technical ability, training and education of AIS users had a simultaneous and significant effect on AIS performance. AIS user satisfaction, AIS personal technical ability, training and education of AIS users partially have a positive and significant effect on AIS performance. Gender moderates the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance. Keywords: AIS Performance; Gender; Kuningan districts Introduction Accounting information system (AIS) is a system used to collect, record, store and process data to produce information that is used for making a decision. Accounting information systems provide an opportunity for organizations to improve efficiency and effectiveness in decision making so as to enable organizations to gain a competitive advantage (Edison et al., 2012). Utilization of accounting information systems can be felt to help parties who are directly involved with accounting information systems, such as financial parties and other parties who feel the benefits of accounting information systems in a government agency. Utilization of accounting information systems has been carried out in all offices in Kuningan Regency, in carrying out work at offices in Kuningan Regency already using an accounting information system application called the Regional Financial Management Information System (SIPKD) but in early 2021 according to the Regulation of the Minister of Home Affairs Number 70 of 2019 the accounting information system application currently used by SIPKD will be replaced with a new accounting information system called the Regional Government Information System (SIPD). The Office in Kuningan Regency is required that users of accounting information systems can use computers and operate the systems in it to support the work assigned to them. The higher the user operates a system, the higher the resulting performance. However, the reality is different from what was expected, as reported on that the COVID- 19 health worker incentives have not been paid in a number of areas in Indonesia, including Kuningan Regency, West Java. In Kuningan, it has been eight months since the health workers who have handled COVID-19 cases have not received incentives. Susi explained that the COVID-19 health worker incentives had not been paid for in Kuningan due to several things, one of which was the changing regulation on incentive payments. Another obstacle is the problem of inputting SIPD which is constrained so that BPKAD decides to input through SIPKD (Anggara, 2019). The purpose of this study is to produce empirical evidence or facts that can explain the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance and to obtain empirical evidence or facts regarding the effect of gender moderating the influence of AIS user satisfaction, ability SIA personal techniques, training and education of SIA users on SIA performance. Methods The population in this study were all offices in Kuningan Regency, which were reported from namely 18 offices. Determination of the sample in this study was calculated using the Slovin formula, then the sample obtained was 74 respondents, for sampling in this study using simple random sampling technique. Data collection techniques in this study were interviews and questionnaires with the aim of obtaining a representative sample. Descriptive analysis is used to describe the research variables, namely the satisfaction of AIS users, personal technical skills, training and education of AIS users on AIS performance. The verification analysis used in this study uses the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The analytical method used is multiple regression analysis and moderate regression analysis (MRA).