SISTEM INFORMASI AKUNTANSI BERBASIS ELEKTRONIK PADA LEMBAGA KEUANGAN MIKRO SYARIAH

Abstract

Qard Hasan is one model of financing employed by Islamic Micro Finance Institutions which aims at promoting trade activities through the development of entrepreneurship among microfinance borrowers. This article discusses the practices carried out by Islamic microfinance institutions related to: first, the value of social life from Islamic perspectives as a foundation of Islamic finance which in later date is expected to stimulate the growth of Islamic microfinance institutions; secondly, the use of information technology as a tool to improve the quality of financial reporting as well as enhancing the financial services coverage; Third, utilization of e-services in accounting information system for Islamic microfinance institutions in Banyumas regency Central Java Indonesia. This study provides an overview on the contribution of Islamic Microfinance Instituioins (IMFIs) towards providing a viable basis for a successful model IMFIs.
Keywords: Accounting information systems, technology, Islamic microfinance institutions