<![CDATA[This study aims to analyze the influence of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance, with user expertise as a mediating variable in Village Credit Institutions (LPD) in Mengwi District. The development of information technology requires LPDs to manage financial information quickly, accurately, and reliably. However, the success of an AIS is not only determined by its effectiveness and system quality but also by the users’ ability to operate the system. This research adopts a quantitative approach, using questionnaires distributed to LPD employees who are directly involved in AIS usage. Data were analyzed using SEM-PLS to examine both direct and indirect relationships among the variables. The results are expected to show that AIS effectiveness and AIS quality positively influence organizational performance, either directly or through user expertise as a mediating variable. The findings of this study are expected to contribute to the improvement of information system development, human resource capacity, and organizational performance enhancement within LPDs in Mengwi District.]]>
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