This study aims to examine the effect of the ability of information technology users, the use of information technology, the participation of information technology users and organizational culture on the performance of the Accounting Information System at the Village Credit Institution, Sukawati sub-district. The number of samples was 99 people and the data were analyzed by multiple linear regression. The results of the analysis show; 1) The ability of Information Technology Users (KPTI) has a positive and significant effect on Accounting Information System Performance (KSIA. 2). Utilization of Information Technology (PTI) has a positive and significant effect on the Performance of Accounting Information Systems (KSIA). 3. Participation of Information Technology Users (PPTI) has a positive and significant effect on the Performance of Accounting Information Systems (KSIA). 4) Organizational Culture (BO) has a positive and significant effect on the Performance of the Accounting Information System (KSIA) at the Village Credit Institution (LPD) in Sukawati Gianyar District.