<p><em>The background of this research is that with the emergence of rapid competition, companies are required to make the most of their existing capabilities in order to excel in the competition. Therefore, it is necessary to have the ability to see opportunities, identify problems and implement adaptation processes appropriately. The key to the success of a company is the creation and control of information in a timely and accurate manner that there are several users of accounting information systems, especially in Islamic banks in Indonesia, that no one has made observations regarding the use of accounting information systems and accounting information technology on financial performance. </em></p>
<p><em>The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include panel data regression analysis, Pearson correlation, coefficient of determination, classic assumption test, and hypothesis testing using t-test and f-test analysis. The data processed is 48 questionnaire data and quarterly financial report data, annual financial reports for 2019-2022.</em></p>
<p><em>The results of this study state that: 1) 1. The Effect of Application of Accounting Information Systems on the Financial Performance of Islamic Banks in Indonesia Listed on ISSI in 2019 -2022 (Case Study at PT. Bank Syariah Indonesia Tbk, PT. Bank BTPN Syariah Tbk and PT. Bank Panin Dubai Syariah Tbk) is partially known to have a significant effect with t test results of 0.0159, 2) The Effect of Application of Accounting Information Technology on the Financial Performance of Islamic Banks in Indonesia Listed on ISSI for 2019-2022 (Case Study at PT. Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk and PT Bank Panin Dubai Syariah Tbk) are partially known to have a significant effect with t test results of 0.0077 3) The Effect of Application of Accounting Information Systems and Accounting Information Technology on the Financial Performance of Sharia Banks in Indonesia Listed on ISSI Year 2019 -2022 (Case Study at PT. Bank Syariah Indonesia Tbk, PT. Bank BTPN Syariah Tbk and PT. Bank Panin Dubai Syariah Tbk) is simultaneously known to have a significant effect, with the f test result of 0.025594.</em></p>