The purpose of this study is to test and find empirical evidence of the factors that influence the effectiveness of the accounting information system and individual performance. Factors to be examined is the participation of management, use of information technology, information technology and sophistication. This research method using purposive sampling. Purposive sampling is sampling with particular determination. The population in this study were employees BBPLK Serang the routine use of computerization. The sample in this study was 115 repsonden while the data can be processed by 103 respondents. The analysis used in this research is the analysis of the path while the test equipment used SPSS version 22 and AMOS version 21. The test results from these studies show that the participation of management, and utilization of information technology and no significant positive effect on the effectiveness of accounting information systems. While the technological sophistication positive and significant impact on the effectiveness of accounting information systems. Participation of management, use of information technology and the effectiveness of the accounting information system positif and significant effect on the performance of individuals. While the technological sophistication negatif and significant effect on the performance of individual