Abstract: This study aims to examine the effect of the effectiveness of accounting information systems, the use of accounting information technology and the expertise of computer users together on individual performance. This study also aims to examine the effect of computer user expertise on the relationship between the effectiveness of accounting information systems and the use of accounting information technology with individual performance on CV. Mahli Baru Retailindo. The populations in this study were employees at CV. Mahli Baru Retailindo, which numbered 13 outlets in Banda Aceh City and Greater Aceh. In this study, the sources used are primary data and secondary data. Primary data obtained from the results of questionnaires answers to research respondents, while secondary data obtained from other documents. While the research data collection techniques are carried out by documentation techniques. The analytical method used is Multiple Linear Regression Analysis. The results showed that the effectiveness of accounting information systems, the use of accounting information technology and computer user expertise both jointly and separately had an effect on individual performance on the CV. Mahli Baru Retailindo. The next results show that computer user expertise influences the relationship between the effectiveness of accounting information systems and the use of accounting information technology with individual performance on CV. Mahli Baru Retailindo).