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This research is a research in SMES listed in the Department of Cooperatives and SMES District Banyumas. The title of this study "Factors Affecting the Use of Accounting Information System on SMES in Banyumas District". The purpose of this study is to analyse the influence of performance expectations, business expectations, social factors and human resources on the use of accounting information systems. This type of research is quantitative research. The data used is the primary data with the respondent's response source through a distributed questionnaire. Sampling techniques using purposive sampling techniques and samples obtained as much as 100 SMES. Data analysis uses descriptive statistics, data quality tests, the classic assumption tests and multiple linear regression analyses. Results of this study showed variations of changes in the use of accounting information system can be explained by the independent variables for 45.6% and the results of this research showed that social factors have no effect on increasing use of Accounting information System. Meanwhile, performance expectations, business expectations and human resources have an effect on increasing the use of accounting information systems.

FACTORS INFLUENCE THE USE OF THE SYSTEM INFORMATION ACCOUNTING IN SMEs IN BANYUMAS DISTRICT