Peran Sistem Informasi Akuntansi Syariah dalam Meningkatkan Kualitas Pengambilan Keputusan Manajerial pada Perguruan Tinggi Islam

Peran Sistem Informasi Akuntansi Syariah dalam Meningkatkan Kualitas Pengambilan Keputusan Manajerial pada Perguruan Tinggi Islam

• By Natong, Asriani;
• 0
• 22330-22338

This study aims to analyze the role of the Sharia Accounting Information System (SAIS) in improving the quality of
managerial decision-making in Islamic higher education institutions. The increasing complexity of institutional governance
and financial management in Islamic universities requires an accounting information system that is not only accurate and
efficient but also aligned with Sharia principles such as transparency, accountability, justice, and trustworthiness. This
research employs a qualitative descriptive approach with data collected through in-depth interviews, observations, and
documentation involving institutional leaders, financial managers, internal auditors, and administrative staff. The results
indicate that the implementation of SAIS significantly contributes to improving the accuracy, relevance, and timeliness of
financial information used in managerial decision-making processes. Furthermore, SAIS supports strategic planning,
budget allocation efficiency, monitoring of institutional performance, and strengthening good university governance
practices based on Islamic values. However, several challenges were identified, including limited human resource
competence, incomplete system integration across units, and insufficient technological infrastructure. Therefore,
strengthening digital capacity, improving staff competencies, and enhancing system integration are essential to optimize
the effectiveness of SAIS implementation. This study contributes to the development of Sharia-based accounting
information systems in higher education management and provides practical implications for improving evidence-based
managerial decision-making in Islamic universities.

• Katakunci Sharia Accounting Information System, managerial decision-making, Islamic higher education, information quality, university governance, Sharia-based management.
• URL http://
• Penerbit ,

REFERENSI

Abdallah, F., & Boubaker, A. (2024). CSR disclosure quality and financial performance in Islamic
institutions. In The Emerald Handbook of Ethical Finance and Corporate Social Responsibility.
https://doi.org/10.1108/978-1-80455-406-720241012
Abdul-Rahim, R., Abd Wahab, A., & Hudaib, M. (2023). Sharī’ah-compliant financial strategy and
institutional governance. International Journal of Islamic and Middle Eastern Finance and Management,
16(2), 323–342. https://doi.org/10.1108/IMEFM-08-2021-0352
Adznan, S. B., Muhamad Sori, Z. B., & Mohamad, S. (2024). Intellectual capital disclosures of Islamic
banks under IFRS versus AAOIFI regimes. Journal of Islamic Accounting and Business Research,
15(6), 1009–1027. https://doi.org/10.1108/JIABR-10-2022-0284
Ainol-Basirah, A. W., & Siti-Nabiha, A. K. (2023). Accountability in waqf institutions: A meta
narrative review. Journal of Islamic Accounting and Business Research, 14(1), 181–201.
https://doi.org/10.1108/JIABR-12-2021-0326
Auzan, G. Q., & Sari, M. N. (2025). Sharia accounting as an information system: Transparency, ethics,
and social responsibility perspectives. International Journal of Economics, Finance and Accounting,
3(2). https://doi.org/10.55227/ijerfa.v3i2.308
Fitriani, N. (2025). Accounting from an Islamic perspective: Ethical accountability and financial
reporting
practices.
Seminar
Nasional
Ekonomi
dan
Bisnis,
5(1).
https://doi.org/10.31219/osf.io/semnas1294
Hanum, Z., Erlina, E., Muda, I., & Bukit, R. B. (2021). The impact of accounting information systems
on organizational performance through good university governance in Indonesia. Webology,
18(Special Issue 04), 1373–1388. https://doi.org/10.14704/WEB/V18SI04/WEB18204
Li, C., & Freeborn, D. (2025). Reconfiguring digital accountability: AI-powered innovations and
transnational
governance in accounting systems. arXiv Working Paper Series.
https://doi.org/10.48550/arXiv.2507.00288
Menne, F., Hasiara, L. O., Setiawan, A., Palisuri, P., Tenrigau, A. M., Waspada, W., Juliana, J., &
Nurhilalia, N. (2024). Sharia accounting model in the perspective of financial innovation.
Journal
of
Open
Innovation:
Technology,
https://doi.org/10.1016/j.joitmc.2023.100176

Pramono, J. (2024). Implementation of sharia-based accounting information systems in Islamic higher
education
institutions.
BISMA:
Business
and
Management
Journal,
4(2).
https://doi.org/10.62376/bisma.v4i2.61
Sendw, A. K. (2026). The relationship between accounting information systems and financial
performance. Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review, 6(1).
https://doi.org/10.53697/emba.v6i1.3958
Tubarad, C. P. T. (2025). The mediating role of sharia accounting information system quality on
institutional
performance.
Jurnal
Akuntansi
dan
Keuangan,
17(2).
https://doi.org/10.23960/jak.v17i2.4312
Wijayanti, P., Mohamed, I. S., Daud, D., Apriyanti, H. W., Shodiq, M. J. F., & Khoiriyah, A. (2025).
The integration of maqasid sharia principles on digital accounting information systems in
Indonesian Islamic microfinance. Journal of Islamic Accounting and Finance Research, 7(1), 107
126. https://doi.org/10.21580/jiafr.2025.7.1.25345
Zohry, A. F., & Al-Dhubaibi, A. A. S. (2024). Optimizing business performance through effective
accounting information systems: The role of system competence and information quality.
Journal of Risk and Financial Management, 17(11), 515. https://doi.org/10.3390/jrfm17110515
Zwaid, J., Kareem, H., Abed, R., & Kies, F. (2023). Implementation of accounting information
systems and information technology in the sustainability of economic units. Eastern-European
Journal
of
Enterprise
4061.2023.263413
Techn