<![CDATA[The rapid development of digital technology has encouraged financial institutions to implement digital-based accounting information systems and enhance financial information transparency to improve service quality for customers. As one of Indonesia’s non-bank financial institutions, PT Pegadaian has implemented digital transformation through the Pegadaian Digital (Tring!) application, which facilitates customers in conducting various gold investment transactions. However, the convenience offered by digital services does not necessarily lead to an increase in customers’ investment interest. Therefore, this study aims to analyze the effect of Accounting Information System Digitalization and Financial Information Transparency on Investment Interest, with Customer Perception serving as a mediating variable at PT Pegadaian Sukabumi Branch. This study employed a quantitative approach using a survey method involving 89 customers of PT Pegadaian Sukabumi Branch who use the Pegadaian Digital (Tring!) application. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results indicate that Accounting Information System Digitalization has no significant effect on either Customer Perception or Investment Interest. In contrast, Financial Information Transparency has a positive and significant effect on both Customer Perception and Investment Interest. Furthermore, Customer Perception has a positive and significant effect on Investment Interest. The mediation analysis reveals that Customer Perception does not mediate the relationship between Accounting Information System Digitalization and Investment Interest, but it partially mediates the relationship between Financial Information Transparency and Investment Interest. These findings indicate that Financial Information Transparency plays a more dominant role than Accounting Information System Digitalization in enhancing customers’ investment interest.]]>
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