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

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.