Menggagas Sistem Informasi Akuntansi Prophetic (Constructing Prophetic Accounting Information System)

  • Amelia Indah Kusdewanti Politeknik Negeri Malang

Abstract

This article aims to critique and construct prophetic accounting information system (AIS). This article uses the metaphor of the Kaaba and tawaf as a method. Meanwhile, the author uses the submission theory initiated by Kusdewanti et al. (2016) as a framework of thought. Kaaba is a value center that connects various aspects of stakeholders to vertically and horizontally, while tawaf places SIA as a basic movement connector that surrounds the value center. As a connector, SIA Prophetic is based on cosmological values, so that its technological aspects will also be based on religious-social-culture. The input is immaterial and material, the process is participatory, and the information output is based on Falah. This article helps build a more humanist AIS and a technology for accounting that is based on religion, culturally, and socially. 

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Published
2022-10-03
How to Cite
KUSDEWANTI, Amelia Indah. Menggagas Sistem Informasi Akuntansi Prophetic (Constructing Prophetic Accounting Information System). Akuntansi Bisnis & Manajemen ( ABM ), [S.l.], v. 29, n. 2, p. 89-101, oct. 2022. ISSN 2685-3965. Available at: <http://journal.stie-mce.ac.id/index.php/jabm/article/view/1106>. Date accessed: 05 feb. 2023. doi: https://doi.org/10.35606/jabm.v29i2.1106.
Section
Articles