International Journal of Engineering and Advanced Technology (IJEAT) ISSN: 2249 – 8958, Volume-9 Issue-1, October 2019 2925 Published By: Blue Eyes Intelligence Engineering & Sciences Publication Retrieval Number: A1249109119/2019©BEIESP DOI: 10.35940/ijeat.A1249.109119 Abstract: This study aims to examine the use of information technology and the effectiveness of accounting information systems on employee performance. The object of this research is the Ministry of Trade of the Republic of Indonesia. The population in this study was 50 employees in 3 units of the ministry of trade, namely the General Bureau unit, the Directorate of Export and Import Facilitation units and the Directorate of Agricultural and Forestry Product Exports. The sample of this research is 3 units in the Ministry of Trade. The sampling technique used in the study was purposive sampling method. The results of this study indicate that (1) the use of information technology has an effect on employee performance, (2) the effectiveness of accounting information systems has no effect on employee performance. Keywords : Accounting Information Systems, Employee, Information Technology, Performance. I. INTRODUCTION The development of information systems can have a significant influence on organizational management and have an impact on employee performance. With information systems can provide better and accurate information so that it helps in decision making. According to I Putu Agus Swastika (2016) information technology/information systems can provide convenience for employees in processing data. Accounting information systems can benefit organizations by providing accurate information so that information system activities can be carried out effectively and efficiently. According to Romney & Steinbart (2015), a well-designed accounting information system can provide benefits by: (1) Improving quality and reducing costs to produce products or services; (2) Improve efficiency; (3) improve decision making; (4) knowledge sharing. A government agency, especially in Indonesia, uses information systems to facilitate each employee's work. Information systems used in an agency are various types, such as web-based applications. Web-based applications as one of them is the Online Monitoring System of the State Treasury and Budget System or commonly called (OM SPAN). OM SPAN application is an application that is owned by the Revised Manuscript Received on October 15, 2019 * Correspondence Author Meiryani*, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480 meiryani@binus.edu ASL Lindawati, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480 lindawati@binus.edu Sarah Fauziah, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480 sarahsanad9005@gmail.com Ministry of Finance of the Republic of Indonesia and is used by almost all ministries in Indonesia, one of which is the Ministry of Trade of the Republic of Indonesia. The OM SPAN application is useful in finding SPM (Payment Order) information and obtaining the SP2D (Fund Disbursement Order) number which is used to disburse budget funds through banks. In using the OM SPAN application, employees can easily search for existing budget report data in an agency that can be disbursed. So to get a report with good results the Ministry of Trade uses the OM SPAN application to provide accounting information made by employees. The OM SPAN application is useful in finding SPM (Payment Order) information and obtaining the SP2D (Fund Disbursement Order) number which is used to disburse budget funds through banks. In using the OM SPAN application, employees can easily search for existing budget report data in an agency that can be disbursed. So to get a report with good results the Ministry of Trade uses the OM SPAN application to provide accounting information made by employees. Ravianto Masruri (2014) explains that the effectiveness of accounting information systems affects the success of employee performance. important factors that can affect the effectiveness of accounting information systems are expected to provide good results and show the success of the system in carrying out its functions. Head of the Regional Civil Service Agency (BKD) Sukoharjo explained that the shortage of civil servants (PNS) in understanding and using computer-based financial administration information technology due to obstruction of civil servants (PNS) using computer-based financial administration information technology that resulted in the quality of financial statements not quality. The Minister of Finance (2016) stated that disruption in the application of treasury occurred because of disruption to the server. This server problem makes employees unable to work on reports in a timely manner. But there are also employees who actually take advantage of the disruption of this application to carry out activities outside of work. This makes the employee's performance ineffective in making a job or a financial statement. The State Treasury Service Office or what we commonly call KPPN (2018) states that om span applications cannot yet be used properly because adequate facilities and infrastructure are needed and qualified human resources (employees) as well as systems and procedures are active. From the background and phenomena used and the results of previous studies, this research focuses on the use of information technology on the performance of employees in the Ministry of Trade of the Republic of Indonesia. Information Technology and Accounting Information Systems on Employee Performance Meiryani, ASL Lindawati, Sarah Fauziah