This study discusses the effect of understanding accounting, information systems,
information technology on employee performance empirical studies on UMKM
actors in Banyumas. The purpose of this research is to determine whether the effect
of understanding accounting has a positive effect on employee performance,
information systems have a positive effect on employee performance and
information technology positive effect on employee performance. The research
method used in this research is quantitative. The sample used in this study was
SMEs in Banyumas by distributing questionnaires to several UMKM in Banyumas.
The sampling technique used was non-probability sampling and a sample of 100
was obtained which met the criteria. The analysis technique used is the Structural
Equation Modeling (SEM) Partial Least Square (PLS) approach. Based on the
results of the study it can be concluded that the effect of understanding accounting
has no positive effect on employee performance, while information systems have a
positive effect on employee performance and information technology has a positive
effect on employee performance.