This reseach intends to investigate yhe effect of usage effectivenessand trust to accounting information systems (AIS) technology on individualperformance. Analysis is conducted aims multiple linier regression. Theresults show that usage effectiveness affects individual performancepositively and significantly, that is 51,7%. Futhermore, trust to AIStechnology also has positive an significant impact to individualperformance of 17,7%. This is strengthened by respondent answers whohave trust level on information system technology as high as 84%.Simultaneusly, usage effect and trust affect individual performancepositively and significant with contribution 56,8%.