<![CDATA[Purpose – This study analyzes the effect of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance and examines the moderating role of user expertise in Village Credit Institutions (LPDs) in Badung Regency, Bali. Methodology/approach – The study applied a quantitative explanatory design. A saturated sample of 244 respondents, comprising the chairperson and treasurer of 122 LPDs, was surveyed using five-point Likert-scale questionnaires. Data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS. Findings – AIS effectiveness and AIS quality both have positive and significant effects on organizational performance. User expertise significantly strengthens the effects of AIS effectiveness and AIS quality on performance. The model explains 54.3% of the variance in organizational performance, and all four hypotheses are supported. Novelty/value – The study extends the Resource-Based View by demonstrating that organizational performance depends on the synergy between technological resources (AIS) and human resources (user competence), offering practical guidance for LPD managers to invest jointly in system quality and user training.]]>
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