Analisis Praktik Sistem Informasi Akuntansi Lembaga Keuangan Mikro Syariah Melalui Penerapan Mobile Banking
Keywords:
Accounting Information System,, Islamic microfinance institutions,, m-banking
Abstract
Poverty is a huge danger to humanity and not a few people who fall into civilization are only due to poverty. Poverty reduction efforts continue to be promoted one of them by empowering groups with the development of Microfinance. A country with a Muslim majority like Indonesia, initiatives have been taken to implement Islamic microfinance institutions. One way to measure the financial performance of Islamic microfinance institutions is to look at the implementation of the Accounting Information System (AIS) in loan disbursement and loan repayment. To achieve maximum service performance, innovations such as the use of mobile banking are needed. Based on the above reasons, this study aims to determine the use of information technology in improving the quality of financial reporting on Micro Small and medium enterprises (MSMEs), and the practice of using e-services in facilitating accounting information systems for MSMEs using the services of Islamic Micro Finance in Bogor. This study uses quantitative methods. Data collection techniques using questionnaires, while data analysis techniques using multiple linear regression analysis with the help of SPSS 16. The results of the analysis show that the Accounting Information System has a significant effect on MSME actors facilitated by LKMS in Bogor Regency for financial reporting. On the results of simultaneous testing or F test shows the variable mobile banking has a significant positive effect on the accounting information system and research shows that most respondents use information technology to support their productivity.References
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Ismail, D. H. Z. (2013). Paving the Way to Inclusive Growth. Asian Link, Asian Institute of Finance, 12–14.
Kaleem, A., and Ahmed, S. (2009). The Quran and poverty alleviation: A theoretical model for charity-based Islamic Microfinance Institutions (MFIs). Nonprofit and Voluntary Sector Quarterly, 39, 409–428.
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Khaled, A. (2013). Qur’anic Reflections~Insights into the objectives of the Qur'anic verses.In Part 3/3 Qur’anic Reflections, 18, 104. Koenig
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Data Badan Pusat Statistik (BPS) tahun 2017
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Muhammad Ridwan, Manajemen BMT, (Yogyakarta UII Press, 2004
Afifa Malina Amran, et.al., “The current practice of Islamic microfinance institutions’ accounting information system via the implementation of mobile bankingâ€. Procedia-social and behavioral Sciences. 145 (2014
Jeric. L. H. P. Langelo, Merinda Pandowo, “Factors driving the use of mobile banking at PT. Bank Central Asia (TBK) Manadoâ€. Vol. 2 No.1 Maret 2014
I Cenik dan Hendro, Sisem Informasi Akuntansi, Mitra Wacana Media, Jakarta, 2016
Judhistia P.J Baramuli, Herman Karamoy “Evaluasi Penerapan Sistem Informasi Akuntansi Penjualan pada P.T Ciputra Internasional Manado.
Jogiyanto, Analisa dan Desain Sistem Informasi, 2005
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Bambang, Maghfiroh, Sistem Informasi Akuntansi Berbasis Elektronik pada Lembaga Keuangan Mikro Syariah, Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Portal Garuda
Hendri Tanjung, Abrista Devi, 2013, Metodelogi Penelitian.Jakarta: Gramata Publishing.
Ismail, D. H. Z. (2013). Paving the Way to Inclusive Growth. Asian Link, Asian Institute of Finance, 12–14.
Kaleem, A., and Ahmed, S. (2009). The Quran and poverty alleviation: A theoretical model for charity-based Islamic Microfinance Institutions (MFIs). Nonprofit and Voluntary Sector Quarterly, 39, 409–428.
Kauffman, R. J., and Riggins, F. J. (2012).Information and communication technology and the sustainability of microfinance. Electronic Commerce Research and Applications, 11, 450–468.
Khaled, A. (2006). Until they change themselves, Available at: http://www.daraltarjama.com/dt/library/pdf/Amr%20Khaled%20%20Islamic%20concepts%20-%20Until%20they%20change%20themselves.pdf on December 2013)
Khaled, A. (2013). Qur’anic Reflections~Insights into the objectives of the Qur'anic verses.In Part 3/3 Qur’anic Reflections, 18, 104. Koenig
Mobile Banking Pilot Initiative For Microfinance Services Provincial Economic, Turban, E., King, D., and Wang, J. (2003).Introduction to e-commerce (p. 537). Upper Saddle River, New Jersey: Prentice Hall.
Data Badan Pusat Statistik (BPS) tahun 2017
Euis Amalia, keadilan Distributif dalam Ekonomi Islam, Penguatan peran LKM dan OMK di Indonesia, Jakarta : Rajawali Press, 2009
Muhammad Ridwan, Manajemen BMT, (Yogyakarta UII Press, 2004
Afifa Malina Amran, et.al., “The current practice of Islamic microfinance institutions’ accounting information system via the implementation of mobile bankingâ€. Procedia-social and behavioral Sciences. 145 (2014
Jeric. L. H. P. Langelo, Merinda Pandowo, “Factors driving the use of mobile banking at PT. Bank Central Asia (TBK) Manadoâ€. Vol. 2 No.1 Maret 2014
I Cenik dan Hendro, Sisem Informasi Akuntansi, Mitra Wacana Media, Jakarta, 2016
Judhistia P.J Baramuli, Herman Karamoy “Evaluasi Penerapan Sistem Informasi Akuntansi Penjualan pada P.T Ciputra Internasional Manado.
Jogiyanto, Analisa dan Desain Sistem Informasi, 2005
Rusdi,“Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (SIA), Jurnal Majalah Ilmiah Sultan Agung Vol 49, No 125 (2011)
http://www.sarjanaku.com/2012/11/ pengertian-informasi-menurut-para-ahli.html, pada tanggal 24 Mei 2018 pukul 15.00
Bambang, Maghfiroh, Sistem Informasi Akuntansi Berbasis Elektronik pada Lembaga Keuangan Mikro Syariah, Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Portal Garuda
Hendri Tanjung, Abrista Devi, 2013, Metodelogi Penelitian.Jakarta: Gramata Publishing.
Published
2018-11-08
How to Cite
Yuwandy, V. (2018). Analisis Praktik Sistem Informasi Akuntansi Lembaga Keuangan Mikro Syariah Melalui Penerapan Mobile Banking. TAFAQQUH: Jurnal Hukum Ekonomi Syariah Dan Ahwal Syahsiyah, 3(1), 1-20. Retrieved from https://ejournal.kopertais4.or.id/sasambo/index.php/tafaqquh/article/view/3307
Section
Articles
