Analysis of Accounting Information System Using Hot Fit Model Method in Indonesia Islamic Micro Financial Institutions

Abstract

Financial institutions need to provide technology-based services that facilitate access to information for communities in remote areas. This research aims first, reviewing the use of mobile banking in improving the quality of reporting and expanding the reach of financial services; second, the practice of utilizing mobile banking for Islamic microfinance institutions in Indonesia; third, evaluating the implementation of the Islamic microfinance information system in Indonesia. The research method used in this study is descriptive quantitative, with a sample of 100 accountants. Descriptive analysis was aided by SPSS 21.0 software for Windows. The results of this study indicate that; first, Mobile banking is the right mechanism to improve the quality of reporting and make the services of Islamic microfinance institutions accessible to the poor in remote areas of Indonesia. Second, the practice of utilizing accounting information systems in Islamic microfinance institutions is already good. Third, Overall, the application of accounting information systems at Islamic microfinance institutions in Indonesia can have a positive effect on improving the services of Islamic microfinance institutions both individually accountants and organizations.