10.34820/FK2/BDYLDD DELIYANA , SITA(Fakultas Komunikasi Bisnis_KK Business, Innovation, Development) Telkom University Dataverse 2022 doi:10.34820/FK2/BDYLDD/WMPTD1 The study was designed to determine a model that could explain the effect of the quality of accounting information system on the firm performance appropriately. Unit of analysis is the regional owned enterprises (BUMDs) of the financial service sector in West Java and Banten Province. Data analysis is descriptive and SEM PLS analysis. The results of this research indicate that increasing the quality of accounting information systems significantly influence to the improvement of firm performance of BUMDs. Non-linear equation model and linear equation are both feasible to be used, but non-linear equation model is more viable to be used. Production elasticity indicates that the scale of business BUMDs financial service sector is on the decreasing return to scale. DELIYANA , SITA(Fakultas Komunikasi Bisnis_KK Business, Innovation, Development)