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All Journal Wahana Islamika: Jurnal Studi Keislaman JOURNAL OF SCIENCE AND SOCIAL RESEARCH Wahana Islamika: Jurnal Studi Keislaman
Raya Puspita Sari Hasibuan
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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REFORMULASI TATA KELOLA KEUANGAN MASJID MENUJU REVOLUSI MASJID 4.0 Anita Putri; Raya Puspita Sari Hasibuan
Wahana Islamika: Jurnal Studi Keislaman Vol 7 No 2 (2021): Wahana Islamika: Jurnal Studi Keislaman
Publisher : SEKOLAH TINGGI AGAMA ISLAM AL-HUSAIN MAGELANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/wahanaislamika.v7i2.175

Abstract

The purpose of this study was to describe the application of technology to the financial management of mosques in Binjai City and, to conduct a SWOT analysis of mosque financial governance. This study uses field data, and analyzes the data using qualitative methods. The results of this study indicate that the implementation of technology in mosque financial management is very minimal, this is indicated by the large number of handwritten mosque financial reports because the administrators cannot operate computers. the administrators, the drawbacks are technological stuttering, minimal innovation, minimal training, lack of generation x, y, z, the opportunities they have are technological developments, modernist civilization, economic stability, and the threat is hedon culture and erosion of faith.
REFORMULASI TATA KELOLA KEUANGAN MASJID MENUJU REVOLUSI MASJID 4.0. Anita Putri; Raya Puspita Sari Hasibuan
Wahana Islamika: Jurnal Studi Keislaman Vol. 7 No. 2 (2021): Wahana Islamika: Jurnal Studi Keislaman
Publisher : STAI Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/97zsv975

Abstract

The mosque is one organization that has not been ableto adapt to technological advances. This results in the mosque'sresources being not managed optimally. The purpose of thisstudy was to describe the application of technology to thefinancial management of mosques in Binjai City and, to conducta SWOT analysis of mosque financial governance. This studyuses field data, and analyzes the data using qualitative methods.The results of this study indicate that the implementation oftechnology in mosque financial management is very minimal,this is indicated by the large number of handwritten mosquefinancial reports because the administrators cannot operatecomputers. the administrators, the drawbacks are technologicalstuttering, minimal innovation, minimal training, lack ofgeneration x, y, z, the opportunities they have are technologicaldevelopments, modernist civilization, economic stability, and thethreat is hedon culture and erosion of faith.
SMART ACCOUNTING INFORMATION SYSTEM DAN GREEN ACCOUNTING: INOVASI SISTEM INFORMASI AKUNTANSI UNTUK AKSELERASI SDGS Raya Puspita Sari Hasibuan; Eli Safrida; Putri Syuhada; Indri Dithisari
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6161

Abstract

The rapid advancement of digital technology and the increasing demand for sustainable business practices have driven the transformation of accounting information systems toward the concept of a Smart Accounting Information System (Smart AIS) integrated with green accounting. This study aims to analyze how Smart AIS innovation, supported by technologies such as artificial intelligence, big data, and cloud-based systems, enhances the quality of accounting information while facilitating the implementation of green accounting principles to accelerate the achievement of the Sustainable Development Goals (SDGs). This research employs a quantitative approach using survey methods targeting organizations that have adopted digital-based accounting information systems. Data are analyzed using inferential statistical techniques to examine the relationships between Smart AIS quality, green accounting implementation, and their impact on corporate sustainability performance. The findings indicate that Smart AIS has a positive and significant effect on improving transparency, accountability, and the effectiveness of sustainability reporting. Furthermore, the integration of green accounting within Smart AIS enhances environmental awareness and resource efficiency within organizations. In conclusion, the integration of Smart AIS and green accounting represents a strategic innovation that can accelerate the achievement of the SDGs, particularly in promoting good governance, responsible consumption and production, and climate action. This study provides practical implications for organizations to develop adaptive, technology-driven, and sustainability-oriented accounting systems.
Co-Authors Anita Putri Anita Putri Indri Dithisari Safrida, Eli Syuhada, Putri