UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS WITHIN THE CONTEXT OF SHARIA BANKING

The development of Sharia banking is currently getting better, motivating people to use the Entity's products. Both Murabahah, Zakat, Sharia Insurance, Musyarakah. Transactions in this entity must be supported by a good accounting information system which will influence the resulting financial reports. This research discusses the implementation of accounting information systems in Sharia Banking. The research method uses a systematic literature review. The data collection method is by searching for articles, letters in the form of research journals related to Accounting Information Systems in their application to sharia banking, then pouring them into a theoretical framework. The research results found that the accounting information system in sharia banking is designed to comply with sharia principles such as the prohibition of interest, prohibition of speculation and fairness in the risks faced both in terms of profits and losses experienced. Accounting information systems in sharia banking include muamalah, murabahah, mudarabah, musharakah transactions, and others. The accounting information system produces financial reports that comply with sharia financial reporting standards. In addition, the accounting information system supports the audit process and sharia supervision to ensure compliance with sharia principles. In general, it can be concluded that the accounting information system in sharia banking plays an important role in improving the performance of sharia banking which is related to the use of sharia information technology, fulfilling government and competitor regulations, as well as meeting human resource needs. The accounting information system makes it possible for sharia banking to make various financial and accounting processes easier. Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.


INTRODUCTION
Information systems have an important role in managing organizations or companies, information systems make it easy to produce efficient, accurate and accountable financial information (Nainggolan, 2015).The development of information technology has changed the use of accounting information systems to become more advanced (Astuty et al., 2021).An accounting information system is a process carried out by a company starting from collecting financial information, recording, data processing to financial reporting (Monteiro & Cepeda, 2021).Information systems support company performance in making the right decisions (Baker El-Ebiary & Alawi, 2020).The use of an accounting information system is a necessity in a company (Kurniati & Suryanto, 2021), as is the case with sharia banking.There will be an increase in the performance of sharia banking at this time, motivating the public to use existing products in sharia banking (Jihadi et al., 2021).Such as Murabahah, Zakat, Sharia Insurance, Musyarakah etc.However, these activities must be supported by a reliable Sharia Accounting information system in presenting financial reports.So that the public believes that sharia banking products are implemented as effectively as possible without any elements of fraud (forensics) within the company.(Rusnal et al., 2021).
There are several distinctive characteristics of the Sharia Information System, namely separating halal and haram business transactions (Wijayanti & Mohamed, 2021).(Sitorus & Siregar, 2022)said that knowledge of sharia-based accounting is a guideline for an accounting system that can differentiate between haram transactions and vice versa.If knowledge and skills in in-depth sharia accounting theory will encourage the development of sharia accounting in its application it will be in accordance with the guidelines that should be applied (Asrori et al., 2020).The system will continue to develop according to the times, because it will continue to develop according to current transactions.Such as online sales and purchase transactions (Mauliyah, 2019).The use of accounting information systems in Islamic banks must be able to combine sharia principles with existing accounting systems, this includes the bookkeeping cycle to reporting in accordance with Islamic law while still avoiding the practice of interest and usury.(Kasim, 2021).Apart from that, Islamic banks have a variety of different products and transactions, namely profit sharing mechanisms, mudharabah, musyarakah and others, an integrated information system is needed to manage them properly and correctly.(Astria et al., 2017).
In terms of financial reporting and auditing of sharia banking, it has its own dimensions outside of conventional banking, this again refers to compliance with sharia principles, an accounting information system is needed that is capable of producing accurate and accountable reports.(Suhartini, 2018).Of course, this system must be able to be developed using sharia-based information technology, integration between the two is needed in order to answer the challenges of current advances in information technology.(Ridwan, 2016).In practice, it is still found that some companies do not use sharia-based financial accounting systems, companies do it in a very simple way at first.This has a negative impact on the validity of the financial report results (Khairi & Baridwan, 2015).The financial reports presented will be biased, this happens because the accounting information system is usually carried out manually.Do not use existing accounting software in importing accounting data (Saraswati, 2022).
This can be seen from research (Indra, 2020)said that there were several MSME businesses in Bengkulu City.Initially, the accounting information system still used manual recording in preparing financial reports.Study (Winarto & Annisa, 2020)said that the Pekalongan City LAZISNU institution initially did not implement an accounting information system for both distribution and receipt of funds.(Rizki Amalia, 2022)stateAn accounting information system does not operate fully in a company.In this finding, the application of this system in sharia banking companies must improve the quality of business processes, organizational structure and the nature of personnel.(Amri, 2020)stated that initially Bank BPR Darul Imarah Aceh in recording cash disbursements did not fully carry out its work computerized, this resulted in many errors in recording transactions.However, this was different from the argument made by (Haidir, 2020) said that the implementation of the accounting information system at Bank Syariah Mandiri Yogyakarta in applying the internal control system for providing financing was quite good.Previous research on accounting information systems still focuses on its function in producing better financial reports.Increasing the use of accounting information systems is needed in an effort to help companies manage financial risks by optimizing their integration in identifying, measuring and controlling financial risks.This is something new from the aim of this research, namely the integration of accounting information systems in their application to sharia banking.This implementation can be carried out by all Sharia Banking so that the information provided can be useful for internal company parties in reporting fair financial reports that can be trusted by everyone.Both internal and external to the company (Lesmana & Lufriansyah, 2019).

Accounting Information System
An Accounting Information System is a collection of components in the form of accounting records, tools, computerization, remaining materials, communication tools, workers, closely coordinated accounting reports created to turn accounting data into financial information needed by the company.(Al-Delawi & Ramo, 2020).(Ahmad et al., 2022)said an accounting information system is a computerized application created to process accounting data into information.In general, an accounting information system is a system designed to process data and report information both by computer and manually for financial activities.(İyibildiren et al., 2023)said that, "an accounting information system is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business.".
Accounting information systems relate to the process of collecting data which is then processed in accounting records to produce comprehensive information, data is stored in a secure and well-organized database.(Chiu et al., 2019).The stored data will be easy to access by decision makers such as owners, managers or other related parties as information in the decision making process.The accounting information system has an internal control function that can be used to monitor and control the company's financial activities in an effort to prevent fraud (Hanum et al., 2021).

2.2.Sharia Banking
Sharia banking is a sharia financial institution that is run or managed by referring to principlesSharia principles and values, namely Islamic law (Hamid, 2018).Sharia banking provides financial services that comply with sharia principles including the prohibition of usury (interest), investments that are prohibited by Islam, as well as fairness in investments.(Harahap, 2017).One of the principles used in Islamic banking is profit sharing (Mudarabah, Musharakah) as a substitute for interest.In this principle, sharia banks and customers will share risks in managing investment funds where the bank provides capital and the customer manages the operations of the investment funds.(Mawarni et al., 2021).Sharia banking prohibits investment activities that are prohibited in religion such as gambling, alcoholic drinks and other products that are prohibited in Islam.Besides thatSharia banking upholds transparency and fairness in every investment transaction for all parties involved (Hamidah & Tsani, 2020).

RESEARCH METHOD
This research uses a systematic literature review approach, namely by looking for references on the topic being researched through journals, as well as other matters related to the application of accounting information systems in sharia banking which is the research topic.Literature reviews make it easy to summarize published literature and attempt to accumulate insights from researchers in a particular field or topic.According to Lame (2019), a Systematic Review is a way of synthesizing scientific evidence to answer a specific research question in a transparent and reproducible way, while seeking to include all published evidence on the topic and assessing the quality of this evidence.(Pollock & Berge, 2018).This research uses secondary data.Where secondary data is not collected directly in the field, but is taken from research that has already been carried out.The data taken comes from SCOPUS, JSTOR, ScienceDirect, Sinta Dikti, and ProQuest in the form of journal articles.ProQuest 3 Amount 14 Source: Article Analysis A literature search was carried out using the keywords Accounting Information Systems in sharia development to match the predetermined criteria.The author found 14 articles which will be analyzed further.

RESULTS AND DISCUSSIONS
Based on the results of a literature review conducted on fourteen articles related to the application of accounting information systems with a diversity of research results summarized in the table.Based on previous research findings, 36 percent of research results refer to the Performance of Accounting Information Systems in Islamic banking.Furthermore, the research discusses the factors driving and inhibiting the implementation of the Accounting Information System as much as 14 percent.The impact of SIA implementation on sharia banking has been researched by 21 percent and the remaining 29 percent researched SIA integration in sharia banking.

Research Findings Accounting Information Systems in Sharia Banking
Sharia banking really needs an accounting information system which is the basic infrastructure for fulfilling accounting and financial reporting needs that refer to sharia principles.Based on the research results, it shows that the accounting information system in sharia banking is designed to comply with sharia principles such as prohibiting interest, prohibiting speculation and being fair in the risks faced both in terms of profits and losses experienced.Accounting information systems in sharia banking include muamalah, murabahah, mudarabah, musharakah transactions, and others.The accounting information system produces financial reports that comply with sharia financial reporting standards.In addition, the accounting information system supports the audit process and sharia supervision to ensure compliance with sharia principles.In general, it can be concluded that the accounting information system in sharia banking plays an important role in improving the performance of sharia banking which is related to the use of sharia information technology, fulfilling government and competitor regulations, as well as meeting human resource needs.Accuracy in selecting technology is related to the selection of the accounting information system used by the company, which then has an impact on sharia banking performance.
There are some businesses in Sharia banking that still use manual accounting information systems.Yetti Afrida Indra's research (2020) states that several MSME businesses in Bengkulu City initially used accounting information systems that still used manual recording in preparing financial reports.However, after using Zahir Accounting Software, they can easily present the desired financial reports.The process of using the Zahir accounting software application is: a) Input all transactionson the facilities provided in the Zahir accounting software application.
b) Click Reports to display all financial reports and click Business Analysis to display graphs and financial analysis.Research by Wahid Wacyu Adi Winarto, et al (2020) said that it shows the Accounting System cycle in acceptance and distribution at LAZISNU Pekalongan City which was never previously created by the management.An institution definitely needs a financial management system that has been mutually agreed upon.However, at LAZISNU Pekalongan City there is no accounting information system in the form of a cycle/flowchart that is used as a guide for administrators or as information for the public and other interested parties.

Factors driving and inhibiting AIS implementation
Sharia banking operational efficiency is an important reason for implementing an accounting information system.Implementing an accounting information system will make the financial accounting process more efficient by saving time and resources.Based on the research results, it is stated that the application of AIS will reduce the level of risk and minimize human error in the process of financial recording and financial reporting which will further increase the accuracy in the resulting financial reporting.The research results also show that implementing an Accounting Information system will increase investor confidence by increasing accountability and transparency of financial reporting.This enables related parties to track transactions that occur more accurately and on time.

Impact of SIA implementation on Sharia Banking
The impact of implementing SIA allows sharia banking to make various financial and accounting processes easier.Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.Accounting Information Systems can be a tool for analyzing stronger data so that the decisions taken will be better.The research results show that with the implementation of SIA, sharia banking can process transactions more quickly and provide more accurate financial information to customers, this will further increase customer satisfaction with sharia banking.The research results also reveal that implementing a good information system will reduce financial risks related to errors and non-compliance.

Integration of SIA into sharia banking
Integration of accounting information systems in sharia banking is the process of combining accounting information systems with sharia principles in sharia banking operations.For this reason, banks must comply with established principles, namely the prohibition of usury, the prohibition of haram investments and the fair distribution of risks and distribution of profits.Integration also includes the provision of human resources which includes employee training, commitment to environmental costs, and transparency in management.The research results show that Islamic banking still faces challenges in implementing the integration of accounting information systems.SIA integration requires strong commitment from banking management as well as the involvement of external parties including government regulations, OJK and Bank Indonesia.
Study (Scout et al., 2015)stated that the accounting information system had an impact on increasing the value of social life in Banyumas Regency.The accounting information system is a driving force for improving the quality of financial reporting in sharia microfinance institutions which has the effect of improving sharia financial services.(Wartoyo & Meutia, 2017)in his research, it was stated that the use of an accounting information system supports the effectiveness of internal control at the Cirebon branch office of Sharia Bank, internal control can run better and more efficiently in its application including risk assessment, information and communication, this can be seen from the NPF value which is still within BI standards.namely 5%.

CONCLUSION
The research results found that the accounting information system in sharia banking is designed to comply with sharia principles such as prohibiting interest, prohibiting speculation and being fair in terms of risks faced both in terms of profits and losses experienced.Accounting information systems in sharia banking include muamalah, murabahah, mudarabah, musharakah transactions, and others.The accounting information system produces financial reports that comply with sharia financial reporting standards.In addition, the accounting information system supports the audit process and sharia supervision to ensure compliance with sharia principles.In general, it can be concluded that the accounting information system in sharia banking plays an important role in improving the performance of sharia banking which is related to the use of sharia information technology, fulfilling government and competitor regulations, as well as meeting human resource needs.The impact of implementing SIA allows sharia banking to make various financial and accounting processes easier.Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.Accounting Information Systems can be a tool for analyzing stronger data so that the decisions taken will be better.The research results show that with the implementation of SIA, Islamic banking can process transactions more quickly and provide more accurate financial information to customers.The impact of implementing SIA allows sharia banking to make various financial and accounting processes easier.Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.Accounting Information Systems can be a tool for analyzing stronger data so that the decisions taken will be better.The research results show that with the implementation of SIA, Islamic banking can process transactions more quickly and provide more accurate financial information to customers.The impact of implementing SIA allows sharia banking to make various financial and accounting processes easier.Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.Accounting Information Systems can be a tool for analyzing stronger data so that the decisions taken will be better.The research results show that with the implementation of SIA, Islamic banking can process transactions more quickly and provide more accurate financial information to customers.
The research results show that Islamic banking still faces challenges in implementing the integration of accounting information systems.SIA integration requires strong commitment from banking management as well as the involvement of external parties including government regulations, OJK and Bank Indonesia.The research results also show that implementing an Accounting Information system will increase investor confidence by increasing accountability and transparency in financial reporting.This research has several limitations, namely that there are still very few articles that review the application of accounting information systems in Islamic banking.Considering that there are still many researchers and articles that focus on discussing the application of accounting information systems in conventional companies and Islamic financial institutions, these are institutions that have only just begun to develop in early 2000.Future research can increase the number of article samples by expanding the scope of the study and adding different topics, and is expected to further expand the existing journal database.