Accounting information systems (AIS) is a tool to help a company's daily operations and assist management in decision-making. An integrated information system is usually used to achieve user satisfaction. Thus, AIS is used to improve the quality of improve the business processes of a company to improve its efficiency. The sample for this study was 61 state-owned enterprises and explanatory cross-sectional survey was conducted among the heads of accounting department, chief financial officer and the head (branch manager). Structural Equation Modelling (SEM) approach and Partial Least Square (PLS) were used to analyse data obtained. The results showed business processes affected the accounting information system.