This study aims to determine the effect of the sophistication of information technology, user
participation, and the ability of users on the performance of accounting information systems at PT.
PLN (Persero) in Jember area.This study uses a quantitative approach with a type of explanatory
research (explanation). The population in this study were 35 employees in the finance, human
resources, administration, marketing and planning departments at PT. PLN (Persero) Jember Area.
The sampling technique uses purposive sampling technique. The analysis technique used in this study
is multiple linear regression and data testing carried out using the SPSS program (Statistical Product
and Service Solution).The results of this study indicate that the sophistication of information
technology and user capabilities has a positive effect on information system performance, while user
participation has a negative effect on the performance of accounting information systems