The Determinant of Sustainable Performance in Indonesian Islamic Microfinance: Role of Accounting Information System and Maqashid Sharia
Mohamed I.S., Wijayanti P.
Abstract
Indonesia as a country with the largest Muslim population in the world has an Islamic microfinance concept that has a strategic role in carrying out the triple bottom line mission, namely economic development, community empowerment, and preaching (da'wah). In practice, Indonesia has a unique microfinance concept called Baitul Maal Wat Tamwil (BMT) which is an Islamic microfinance concept that carries out a commercial orientation through tamwil activities and social orientation through maal activities. The importance of the sustainability of BMT performance in Indonesia, this requires a model framework that is in accordance with the characteristics of the company to direct, manage, and assess the operations of the Accounting Information System (AIS) to achieve sustainability performance. Therefore, this study will explore the characteristics of the Accounting information system, task characteristics, and implementation of Maqashid Sharia on the suitability of the information technology provided (Task Technology Fit/TTF) and its impact on Perceived usefulness and sustainability performance of BMT. This literature study attempts to fill the alignment gap between the characteristics of information needs and the suitability of information technology capacity in 268 BMTs in Indonesia. The main idea is the role of accounting information system and Maqashid Sharia on the sustainable performance of Islamic Microfinance.
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