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The purpose of this research is to determine the relationship between accounting information systems and individual performance through the application of accounting information systems. This research method uses quantitative methods, using data obtained from the performance of individuals in services that utilize information systems in carrying out tasks. The result of this research was to determine the technical capabilities of the users of accounting information systems related to individual performance, as well as the benefits provided by data processing programs on information and communication technology at service cooperative. So this result is to measure the ability and to know the effect of the information system technology sophistication in the ability of the user to use accounting information systems for individual performance. It can be concluded that more use of data processing systems, so that performance technology is increasingly fast.