This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management’s functio
