This study is conducted to determine how big the influence of user participation in the system development, user competence and top management commitment on the success of the implementation of accounting information system at Islamic bank in Bandung. The purpose of this research is expected to help develop knowledge and solve problems.The research method used is explanatory research through questionnaire distribution .The simultaneously –a tested result indicates that user participation in system development, user competence and top management commitment significantly affects the success of the implementation of the accounting information system. While partially, user participation and user competence significantly affects the success of the implementation of accounting information system while top management commitment does not give any influence.
Keywords: Top Management commitment, Uer Participation, User Competence, the Implementation of Accounting Information System