Analisis Akuntansi Syariah dan Good Governance pada Lembaga Keuangan Mikro Syariah

Norasyikin Norasyikin
Guslinawati Guslinawati
Wira Hubaya Umista
Aslina Aslina

JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 2 No. 3 (2025): Mei

This study aims to explore how the implementation of Islamic accounting strengthens good governance practices in Islamic Microfinance Institutions. The research employs a qualitative methodology with a case study approach, utilizing in-depth interviews, observations, and document analysis for data collection. Thematic analysis is conducted to identify patterns and meanings related to the application of Islamic accounting principles and good governance within the institution. The findings reveal that Islamic accounting, which emphasizes honesty, justice, and social responsibility, plays a crucial role in supporting transparency and accountability, thereby enhancing member trust and institutional sustainability. However, the effectiveness of Islamic accounting implementation largely depends on the competence of human resources and adequate managerial support.