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All Journal Jurnal Ilmiah Psikologi Terapan Jurnal Konseling dan Pendidikan Indonesian Journal of Disability Studies Indigenous: Jurnal Ilmiah Psikologi FIKRI : Jurnal Kajian Agama, Sosial dan Budaya Jurnal Ilmu Gizi : Journal of Nutrition Science Jurnal Kreativitas PKM JIKA: Jurnal Ilmu Keuangan dan Perbankan Al-Tamimi Kesmas: Jurnal Ilmu Kesehatan Masyarakat (Journal of Public Health Sciences) Jurnal Mantik Communication Avant Garde Jurnal Ilmiah Dinamika Sosial JURNAL KESEHATAN MERCUSUAR Reswara: Jurnal Pengabdian Kepada Masyarakat LEGAL BRIEF Spektrum Sipil Journal of Management and Bussines (JOMB) Psyche: Jurnal Psikologi Jurnal Pengabdian Masyarakat (ABDIRA) Edu Cendikia: Jurnal Ilmiah Kependidikan Abdi Psikonomi Journal of Education Research Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Journal of International Conference Proceedings Prosiding University Research Colloquium Bandung Conference Series: Accountancy International Journal of Entrepreneurship and Sustainability Studies Innovative: Journal Of Social Science Research Jurnal Pendidikan Terapan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen MIMBAR : Jurnal Sosial dan Pembangunan Gudang Jurnal Multidisiplin Ilmu Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi Journal of Sustainable Transformation Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Kajian Akuntansi Jurnal Ilmiah Farmasi Simplisia JFARM (Jurnal Farmasi) Artinara Asian Journal of Islamic Psychology Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Gudang Jurnal Ilmu Kesehatan
Rini Lestari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : Share: Jurnal Ekonomi dan Keuangan Islam

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What Drives MAIS Quality of Islamic Banks in Indonesia? Izzaturahman, Muhammad Khalid; Lestari, Rini; Nurhayati, Nunung
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 12 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i2.17828

Abstract

Despite their crucial role in corporate success, Management Accounting Information Systems (MAIS) implementation in various Indonesian business sectors often grapple with challenges, including poor system integration and user access difficulties. This study delves into the influence of Islamic organizational culture and the effectiveness of internal controls on the quality of MAIS within Islamic commercial banks located in Bandung, Indonesia. Employing a quantitative methodology, data was collected through a survey and subsequently analyzed using multiple regression. The findings reveal that while Islamic organizational culture per se does not exert a statistically significant impact on MAIS quality, the effectiveness of internal control demonstrably contributes to a positive and significant influence. These results hold valuable implications for the management of Islamic banks, suggesting a need to prioritize the strengthening of internal controls alongside the cultivation of an ethical organizational culture among employees. Fostering virtues such as honesty (shiddiq) and trustworthiness (fathanah) can demonstrably minimize data integration errors and maximize employee competence, ultimately enabling informed decision-making and enhancing their long-term success.==============================================================================================================ABSTRAK – Apa yang Mendorong Kualitas MAIS pada Bank Syariah di Indonesia? Meskipun memiliki peran krusial dalam pencapaian perusahaan, implementasi Sistem Informasi Akuntansi Manajemen (MAIS) di beberapa sektor usaha di Indonesia sering menghadapi beberapa kendala, terutama terkait integrasi sistem dan aksesibilitas. Penelitian ini mengeksplorasi pengaruh budaya organisasi Islam dan efektivitas pengendalian internal terhadap kualitas MAIS pada Bank Umum Syariah di Bandung, Indonesia. Penelitian ini menggunakan metode kuantitatif yang mengumpulkan data melalui survei, yang kemudian dianalisis dengan regresi berganda. Hasil penelitian menunjukkan bahwa walaupun budaya organisasi Islam secara parsial tidak berpengaruh signifikan terhadap kualitas MAIS pada Bank Syariah, efektivitas pengendalian internal berpengaruh secara positif dan signifikan. Hasil kajian ini berimplikasi pada terbentuknya keyakinan bagi manajemen bank syariah untuk memprioritaskan penguatan pengendalian internal sejalan dengan pembiasaan sikap dan akhlak yang berlandaskan etika kerja Islam sebagai bagian dari budaya organisasi. Oleh karenanya, bank syariah harus mampu menanamkan sifat “shiddiq” dan “fathanah” pada setiap karyawannya agar dapat meminimalisir kesalahan integrasi data dan mampu memaksimalkan kompetensinya untuk kepentingan perusahaan di masa mendatang.
Co-Authors A. Rivai Beta Abd. Hakim Agita Swastika Azzahra Putri Agung, Rizki Nugraha Agustin, Nurlaylla Afdar Aldi Nubli Alif Ramadhan, Nur Alvionita, Ulva Anandya, Andhika Annas, Annisa Nuraisyah Annida Khofiatul Islami Annisa, Nazma Nur Arista, Tia Artyasto Jatisidi Aryana, Salman Ashfi Raihana, Permata Asiska Permata Dewi Astuti, Medya Aprilia Audina Sopharia, Moza Azzahra, Sabrina Bintang Malam Bintarto Wicaksono Dafa Arsalan Damanik, Kiki Fadilah Dehan Kukuh Prayogo Derlina . Doddy Wihardi Dwi Anjani Edi Sukarmanto Edison Edison Elizabeth Yohanes Eny Purwandari Epi Fitriah Fadhila Ainun Nafi Fadloli, Alfiandra Daffa Nur Fajar, Maharani Farah Amalia Faris Bintang Faturrahman, Muhammad Akbar Fauziah, N. Eva Fitria, Yanti Friesca Berlianie Poetri Gea Clarissa Agustin Hafiz Hamdani Hapsari, Arie Hariyadi, Hariyadi Helmi Hammam Wicaksono Hilda Hijrianti Imadanty, Aqilah Larasati Indah Novita Sari Ivty Damayanti Izzaturahman, Muhammad Khalid Jati, Rocky Prasetyo Jaya, Nanda Kania Nurcholisah Kiara Amala Shabela Kirana Hayu Kinanthi Komalasari, Neneng Maya Komaran, Muhammad Dhafin Kony Putriani Kristanty, Shinta Kristinasari, Dinda Ayu Larasati Indah Pratiwi Lestari, Dwi Pratiwi Lokananta, Arbi Cristional Lukman Nurhakim Luthfi Nurwandi Made Dewantari Malay, Irvan Marcella Putri Nabila Mazidatus Sa’adah Meilina, Ragil Tri Meilita Aullia Putri Mey Maemunah Mona Tindas Gustiana Muhamad Stiadi Muhammad Akbar Faturrahman Muhammad Fakhri Ramadhan mulyati mulyati Napitupulu, Ilham Hidayah Nasrizal Akbar Nasution, Ramadhani Syafitri Ni Made Yuni Gumala Niar Astaginy Nisa, Sifa Uswatun Nunung Nurhayati Nur Afifah NUR AINI Nur Samsyah Nurdin Bukit Nurfahmiyati Nurjaya, Dimas Nurlaily Ade Syamsuri Nurlela, Yuli Panggayuh, Dimas Galih Pinontoan, Nexen Alexandre Prasetyaningrum, Juliani Prasetyo, Yoyok Prayogo, Dehan Kukuh Pupung Purnamasari PUTRA, RICKY WIDYANANDA Putra, Taqwa Putri, Adzkia Aunillah Putri, Sapna Kartika Rafi Rafsanjani Permadi Rahmada, Suci Ayu Rahmadhani Chan Rahmah, Rizki Aulia Rahmayati, Dinda Ramadhona, Cantika Faiza Ria Setia Sari Rima Rachmawati Rina Puspita Sari Rina Puspitasari Ririn Sri Kuntorini Riswan Riswan Rita Juliani Riyodina G. Praktikto Rosdiana, Yuni Royanti, Royanti Rudy Hartanto Safina Salsabilla Sahyar . Salmaa Tasya Salman Aryana Saragih, Leitary M Septian, Alnendi Septiawardani, Helmi Setia Asyanti Setia, Asyanti Sinaga, Debby Yuliana Siti Aisyah Hanim, Siti Aisyah Siti Rahayu Siti Romizatul Halawiyah Sofiani, Yani Sri Fadilah Sri Yuspita Suangga, Asri Suhada, Siti Suhati Sujatmiko, Eka Pangestika Sy. Nurul Syobah Syahidah, Wafa Hana Taufik Nur Insan Taufik Taufik Thomson Parluhutan Nadapdap, Thomson Parluhutan Tsarwah, Almira Khayyira Upit Sarimanah Usmi Karyani Veronika, Anggun Natasya Wahyu Margi Sidoretno Wahyuningtyas, Innez Assyffa Andien Yayu Yuliarti Yuhka Sundaya Yuli Afmi Ropita Sari Yulianita Rahayu, Yulianita Yulis Setyawati Zahra, Wulan Aulia