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All Journal Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Safira Armah
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Konsep Dan Penerapan Sistem Informasi Manajemen Safira Armah; Rayyan Firdaus
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v1i3.192

Abstract

The purpose of writing this article is to find out the concepts, benefits, applications and challenges experienced in Information Management Systems. Management Information System (MIS) is a very important and strategic system in the modern digital era. This system functions as the main means of collecting, processing and presenting relevant and accurate information to management, so that it can assist in making better decisions. In this article, researchers use the literature study research method to analyze data by describing data that has been collected from various sources such as books, journals, articles, research reports, and other sources that are relevant to the topic being studied. Through a literature study, this research explores the definition and main benefits of MIS, which is a combination of human resources, information technology, and procedures to produce quality information for decision making. Effective implementation of MIS can provide a competitive advantage for organizations in increasing productivity, efficiency and competitiveness. However, SIM implementation also faces various challenges, such as system integration, data security, data quality, user resistance, investment costs, rapid technological changes, and organizational complexity. This research contributes to providing a comprehensive understanding ofManagement Information Systems, as well as highlighting the importance of utilizing information as a strategic asset for organizations in achieving their business goals
Prinsip-Prinsip Akuntansi Syariah dalam Laporan Keuangan Bank Syariah Safira Armah; Rayyan Firdaus
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i6.984

Abstract

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.
Co-Authors Rayyan Firdaus