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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal PROCEEDING IC-ITECHS 2014 Proceedings of International Conference on Multidiciplinary Research JIMEBIS Serambi Engineering
Rahmah Yulianti, Rahmah
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Journal : JIMEBIS

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Analysis Implementation Of Accounting Information Systems In Supporting Internal Control Of Rahn (Pawn) Financing At Darussalam Syariah Pawnship Banda Aceh Evriyenni, Evriyenni; Ramadhani, Natasya; Hasnita, Nevi; Yulianti, Rahmah
Scientific Journal of Students Islamic Economics and Business Vol. 5 No. 2 (2024): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dkdjnk09

Abstract

Accounting Information Systems (AIS) play a vital role in strengthening the governance of Islamic financial institutions, particularly in ensuring transparency, accountability, and compliance with sharia principles. This study aims to analyze the implementation of AIS in supporting internal control of Rahn (pawn) financing at Pawnship Syariah Darussalam Banda Aceh. The study employs a descriptive qualitative method; with data collected through interviews, observations, and documentation. The results indicate that AIS is integrated into all operational stages of Rahn financing, from customer data recording, collateral appraisal, and financing disbursement to repayment. Features such as audit trails, access authorization, automatic notifications, and real-time reporting were found to enhance internal control. However, challenges remain, including data entry errors and limited human resource competencies. The study concludes that AIS implementation at Pawnship Syariah Darussalam Banda Aceh contributes significantly to internal control effectiveness, though improvements in staff training and system development are still required. Keywords: Accounting information systems, internal control, rahn financing, pawnship syariah
Co-Authors Al-Shaibah, Ali Abdullah Amer Bin Asnariza, Asnariza Boihaki Boihaki Denni Evi Maulida Yanti Hamdiah, Cut Hasnita, Nevi Ikhbar, Samsul Khairuna Khairuna M, Agussalim Maksalmina, Maksalmina Malisi, Syibran Masyitah Masyitah Nurhayati, Rasyedia Ramadhani, Natasya Syahrum, Andi Ulfia, Ulfia WAHYU ALAMSYAH, WAHYU