Beyond System Use: Evaluating Core Banking System Utilization in Indonesian Islamic Rural Banks

Aviandi Okta Maulana (Departement of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada)
Abeer Abdullah Zaylaie (Department of Accounting, Prince Sultan University, Riyadh)

Riset Akuntansi dan Keuangan Indonesia
Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia

This study evaluates the utilization of the Core Banking System (CBS) in Islamic Rural Banks to support accountability and Islamic banking business activities. Using the Technology-Organization-Environment (TOE) framework, the study examines IT Maturity, IT Infrastructure, Data Quality, IT Human Resource, and Competitive Pressure. Using a convergent mixed-methods design, data were collected from 13 respondents representing 13 BPRS in Indonesia through Likert-scale items and open-ended questions. The quantitative data were analyzed using descriptive statistics, while the qualitative data were analyzed thematically and integrated at the interpretation stage. The results show that all TOE dimensions received relatively high evaluations, with IT Maturity obtaining the highest score, followed by Data Quality, IT Human Resource, IT Infrastructure, and Competitive Pressure. The qualitative findings indicate that CBS utilization is perceived not merely as the use of an operational tool, but as a core infrastructure that supports transactions, information quality, reporting, compliance, and governance within BPRS. The effectiveness of CBS utilization depends on continuous system development, the quality of data input, system integration, IT human resource competence, and the management of vendor support. These findings underscore the importance of internal readiness in sustaining CBS utilization in BPRS.