Abstract: Cooperatives are currently a government focus on improving employee performance, enabling them to implement accounting information systems for the development of cooperative reporting systems through the Online Data System (ODS). However, initial observations revealed that cooperatives in West Denpasar have not yet provided training to their employees regarding the use of accounting information systems. The purpose of this study was to analyze the influence of the effectiveness and utilization of accounting information systems on employee performance and to examine the moderating role of task congruence in this relationship. The results showed that AIS effectiveness positively impacted employee performance. AIS utilization had no effect on employee performance. Task congruence weakened the relationship between AIS utilization and employee performance and strengthened the relationship between AIS effectiveness and employee performance.
Indriyani et al. (2025) studied this question.