This study aims to determine the effect of self-efficacy, usefulness of use, ease of use, attitude, and interest in the use of accounting information systems. Sampling used an accidental sampling technique with a total sample of 110 respondents who are Shopee users. The analytical method used is Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results showed that self-efficacy affects the usefulness of use, self-efficacy affects the ease of use, ease of use affects the usefulness of use, usefulness affects attitude, ease of use influences attitude, attitude influences interest, and interest influences use