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All Journal Jurnal Indonesia Sosial Teknologi
raymond manopo
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Accounting Information Systems in Religious Institutions: A Systematic Literature Review Mandagi, Roy; Manopo, Raymond; Sumanti, Elvis Ronald
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 7 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i7.1215

Abstract

This systematic literature review examines the design, implementation, and evaluation of accounting information systems (AIS) in religious institutions, focusing on mosques and churches. The review synthesizes findings from English and Bahasa Indonesia sources to identify common themes, challenges, and best practices in AIS development within religious contexts. A comprehensive search strategy was employed, guided by predefined criteria, to select relevant studies published between 2014 and 2024. Key findings highlight the importance of AIS in enhancing financial transparency, accountability, and efficiency in religious organizations. The review also identifies gaps in existing research and provides recommendations for future studies in this area.
Co-Authors Elvis Ronald Sumanti Mandagi, Roy