The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia

Indonesia as a country with the largest Muslim population in the world has an Islamic microfinance concept that has a strategic role in carrying out the triple bottom line mission, namely economic development, community empowerment, and preaching (da'wah). In practice, Indonesia has a unique mi...

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Published in:Lecture Notes in Networks and Systems
Main Author: Wijayanti P.; Mohamed I.S.
Format: Conference paper
Language:English
Published: Springer Science and Business Media Deutschland GmbH 2021
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111965288&doi=10.1007%2f978-3-030-79725-6_48&partnerID=40&md5=2fefd7b28eaa0a5854e8dcf450e1f709
id 2-s2.0-85111965288
spelling 2-s2.0-85111965288
Wijayanti P.; Mohamed I.S.
The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
2021
Lecture Notes in Networks and Systems
278

10.1007/978-3-030-79725-6_48
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111965288&doi=10.1007%2f978-3-030-79725-6_48&partnerID=40&md5=2fefd7b28eaa0a5854e8dcf450e1f709
Indonesia as a country with the largest Muslim population in the world has an Islamic microfinance concept that has a strategic role in carrying out the triple bottom line mission, namely economic development, community empowerment, and preaching (da'wah). In practice, Indonesia has a unique microfinance concept called Baitul Maal Wat Tamwil (BMT) which is an Islamic microfinance concept that carries out a commercial orientation through tamwil activities and social orientation through maal activities. The importance of the sustainability of BMT performance in Indonesia, this requires a model framework that is in accordance with the characteristics of the company to direct, manage, and assess the operations of the Accounting Information System (AIS) to achieve sustainability performance. Therefore, this study will explore the characteristics of the Accounting information system, task characteristics, and implementation of Maqashid Sharia on the suitability of the information technology provided (Task Technology Fit/TTF) and its impact on Perceived usefulness and sustainability performance of BMT. This literature study attempts to fill the alignment gap between the characteristics of information needs and the suitability of information technology capacity in 268 BMTs in Indonesia. The main idea is the role of accounting information system and Maqashid Sharia on the sustainable performance of Islamic Microfinance. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.
Springer Science and Business Media Deutschland GmbH
23673370
English
Conference paper

author Wijayanti P.; Mohamed I.S.
spellingShingle Wijayanti P.; Mohamed I.S.
The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
author_facet Wijayanti P.; Mohamed I.S.
author_sort Wijayanti P.; Mohamed I.S.
title The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
title_short The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
title_full The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
title_fullStr The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
title_full_unstemmed The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
title_sort The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
publishDate 2021
container_title Lecture Notes in Networks and Systems
container_volume 278
container_issue
doi_str_mv 10.1007/978-3-030-79725-6_48
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111965288&doi=10.1007%2f978-3-030-79725-6_48&partnerID=40&md5=2fefd7b28eaa0a5854e8dcf450e1f709
description Indonesia as a country with the largest Muslim population in the world has an Islamic microfinance concept that has a strategic role in carrying out the triple bottom line mission, namely economic development, community empowerment, and preaching (da'wah). In practice, Indonesia has a unique microfinance concept called Baitul Maal Wat Tamwil (BMT) which is an Islamic microfinance concept that carries out a commercial orientation through tamwil activities and social orientation through maal activities. The importance of the sustainability of BMT performance in Indonesia, this requires a model framework that is in accordance with the characteristics of the company to direct, manage, and assess the operations of the Accounting Information System (AIS) to achieve sustainability performance. Therefore, this study will explore the characteristics of the Accounting information system, task characteristics, and implementation of Maqashid Sharia on the suitability of the information technology provided (Task Technology Fit/TTF) and its impact on Perceived usefulness and sustainability performance of BMT. This literature study attempts to fill the alignment gap between the characteristics of information needs and the suitability of information technology capacity in 268 BMTs in Indonesia. The main idea is the role of accounting information system and Maqashid Sharia on the sustainable performance of Islamic Microfinance. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.
publisher Springer Science and Business Media Deutschland GmbH
issn 23673370
language English
format Conference paper
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