Maestro Accessories Duri requires a software that can record shop activities and presents financial information accessed quickly and accurately using smartphone. Therefore, this study is made to solve the problem by building an accounting information system (AIS) based on Android. The AIS is built by using Android Studio as an integrated development environment (IDE), and MySQL as database. The testing of this study is user acceptance testing (UAT) method done by shop owner, where the first stage of UAT results 76.9% in satisfaction with 52 testing units as success indicator. The second stage of UAT tells there are 15 testing units which have 98.1% of success, and the third one has 3 testing units with 100% in satisfaction. This study is analyzed by using interview method which is two times done. The first interview is done with a teaching staff of accountancy study program in Caltex Polytechnic of Riau as interviewee which aims to obtain information about feasibility of Android AIS Maestro that is from an independent individual’s perspective who has competence in accounting. The second interview is held to find information about performance of the software from client’s point of view who is the owner of Maestro Accessories.