State Owned Water Company, as one of the Regional State Owned Company (BUMD) of Jombang Regency, whose business is engaged in the distribution of clean water for the general public. At the local public water company, it uses Information Technology Systems (STI), one of which is the SIKOMPAK (Computerized Accounting Information System) software program. Proper use of STI and supported by the expertise of the personnel or users who operate it so as to increase and support the productivity of the performance of the company and the individual concerned as well as support attitudes towards system use. Therefore, in line with the achievement of company goals, it is necessary to apply the use of appropriate technology so that it is considered very influential and generally used in information technology systems, namely the Technology Acceptance Model (TAM) and the theory of planned behavior (TPB). This study uses the theory of planned behavior or TPB and the Technology Acceptance Model / TAM to analyze the relationship between the perceived usefulness of attitudes towards system use, subjective norms for attitudes towards system use, and perceived behavioral control over attitudes toward system use. In data analysis using SEM-PLS (Partial Least Square) and data processed using Warp Pls 5.0 tools. The results of this study state that 1). The perceived usefulness of interest in information systems behavior attitudes has a positive effect on attitudes to system use. 2). Subjective norms have no positive effect on attitudes to system use. 3). Perceived behavior control has a positive effect on attitudes to system use. Keywords: Information System Behavior, Internal Control, Regional State Owned Water Compan
