Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 14 No 1 (2026)

OPTIMIZATION OF REAL-TIME ACCOUNTING IN SHARIA COOPERATIVES THROUGH THE IMPLEMENTATION OF THE APPSHEET APPLICATION

Eti Suprihatin (IDE LPKIA Bandung)
Junaedi Abdillah (KOMPUTERISASI AKUNTANSI (D3))
Anum Dahlia (KOMPUTERISASI AKUNTANSI (D3))
Irsan Putra Herlandi (Akuntansi S1 IDE LPKIA BANDUNG)
Hendi Kurnia Permana (Akuntansi S1 IDE LPKIA BANDUNG)



Article Info

Publish Date
30 Jun 2026

Abstract

Digital transformation has become a necessity for modernizing the economic sector—particularly for Sharia cooperatives, which face demands for real-time accountability and transparency. At the Al-Kautsar Sharia Producer Cooperative, reliance on a manual accounting system resulted in delayed reporting, risks of human error, and limited transparency for members. This situation created a critical gap between operational processes and the need for rapid, accurate accounting. This study implemented a mobile-based accounting information system using AppSheet low-code technology integrated with Google Sheets to optimize real-time financial management. A descriptive qualitative case study approach was employed, involving observation, interviews, system development, and implementation. The results demonstrate that the AppSheet system improved recording efficiency by 80%, significantly reduced the risk of data errors, and enabled members to independently access real-time financial information (such as savings and loan balances). This initiative optimizes the cooperative's human resources, allowing it to capitalize on market opportunities without incurring high costs. The study contributes theoretically to the development of a low-code implementation framework within the Sharia cooperative sector to suport real- time accounting.

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Journal Info

Abbrev

JSAB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 ...