<![CDATA[Accounting is explained as the process of recording, categorizing, summarizing, and reporting the company's transaction activities. Therefore, accounting information systems are used to facilitate individuals in their tasks and enable better company performance. This study aims to evaluate the effect of the application of accounting information systems on company performance, taking into account the utilization, quality, security, and supporting facilities of accounting information systems. The method used in this research is a quantitative method with an associative approach (questionnaire method). Questionnaires are used to assess managers' perceptions of information system utilization, information system quality, information system security, and means of supporting accounting information systems, as well as their influence on company performance. From this study it was found that the application of accounting information systems has a positive and significant effect on company performance. Utilization, quality, security, and means of supporting accounting information systems have a positive and significant effect on company performance. Therefore, increasing the application of accounting information systems in hotels can improve the performance of management companies. In addition, managers' perceptions of the usefulness of accounting information systems greatly influence the utilization of these systems. Therefore, companies should pay attention to managers' and employees' perceptions of the usefulness of accounting information systems to ensure effective use of these systems.]]>
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