Signifikansi Dampak Sistem Informasi Akuntansi dan Kebijakan Pembiayaan Terhadap Efisiensi Operasional Dalam Transaksi Murabahah

Abstract

This study analyzes the influence of Accounting Information Systems (AIS) and financing policies on the operational efficiency of murabahah transactions in Islamic financial institutions. AIS plays an important role in ensuring accountability, transparency, and compliance with sharia principles, including automation of transaction recording, financial reporting, and accurate internal control. This supports strategic decision-making and reduces the potential for operational errors. In addition, strategic financing policies provide clear guidelines for fund management, mitigate risks, and ensure fairness for all parties involved. The integration of AIS and financing policies has been shown to increase transaction speed, operational efficiency, and the quality of financial governance based on Islamic values. This study also identified several challenges, such as limited expertise, complex administrative procedures, and the need for adequate digital security. Proposed solutions include the development of web-based technology, the use of artificial intelligence, and improving data security infrastructure. The results of the study confirm that optimizing AIS and financing policies not only supports operational efficiency but also strengthens the sustainability and competitiveness of Islamic financial institutions in the modern era.