Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah

Joko Pramono; Lucky Nugroho

doi:10.70550/bisma.v1i3.61

Authors

Joko Pramono Universitas Mercu Buana Author
Lucky Nugroho Universitas Mercu Buana Author

DOI:

https://doi.org/10.70550/bisma.v1i3.61

Keywords:

Accounting Information Systems, Sharia Accounting, Transparency, Islamic Education, Muhammadiyah

Abstract

This research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature.

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