<![CDATA[His study aims to find the truth through testing (confirmation) the influence of user competence on the quality of accounting information systems. The results of the study are expected to be proof that the model offered can be a solution to problem solving and the development of knowledge on the quality of accounting information systems.The research method uses explanatory research methods, to get a fundamental answer to cause and effect by analyzing the causes of problems in the quality of accounting information systems. The data used was obtained through surveys by distributing questionnaires to SOEs in Aceh, data were processed statistically using PLS SEM.The results of this study indicate that accounting information systems do not yet have optimal access capabilities. competent users who are expected by the organization to be not optimal, this is because not all BUMN in Aceh have the skills and knowledge that are adequate in terms of running the system, even if the quality accounting information system will produce quality accounting information for the organization.Keywords: User Competence, Quality of Accounting Information Systems]]>
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