p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 7 July 2024 http://jist.publikasiindonesia.id/
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3489
Accounting Information Systems in Religious Institutions: A
Systematic Literature Review
Roy Mandagi
1*
, Raymond Manopo
2
, Elvis Ronald Sumanti
3
Universitas Klabat, Indonesia
1,3
, Uni Konferens Indonesia Kawasan Timur, Indonesia
2
Email:
1*
2
,
3
*Correspondence
ABSTRACT
Keywords: accounting
information system,
religious institutions,
accountability.
This systematic literature review examines the design,
implementation, and evaluation of accounting information
systems (AIS) in religious institutions, focusing on mosques
and churches. The review synthesizes findings from English
and Bahasa Indonesia sources to identify common themes,
challenges, and best practices in AIS development within
religious contexts. A comprehensive search strategy was
employed, guided by predefined criteria, to select relevant
studies published between 2014 and 2024. Key findings
highlight the importance of AIS in enhancing financial
transparency, accountability, and efficiency in religious
organizations. The review also identifies gaps in existing
research and provides recommendations for future studies in
this area.
Introduction
Religious institutions that manage places of worship such as mosques, churches,
and other places of worship, have a role as centers for spiritual, charitable and communal
activities in society (Susilawati & Santoso, n.d.). In the context of this research, religious
institutions can be defined as institutions that facilitate worship in a religion. These
institutions have a great influence on the spiritual growth of the community (Afifah &
Fauziyyah, 2022). They also promote moral values and provide support to individuals
and communities in need. They function as pillars of strength, solidarity, and compassion
by embodying the essence of religious teachings and traditions (Lomboan, Tinangon, &
Rondonuwu, 2021).
The importance of religious institutions is not only in the spiritual realm, they also
extend to various aspects of social life. They act as a centre for community engagement,
offering space for worship, religious ceremonies, and cultural celebrations. In addition,
they serve as educational centres, imparting religious teachings, moral values, and life
skills to individuals of all ages. In essence, religious institutions function as an important
component of social infrastructure, fostering coherence, and empathy in society (Firdaus
& Yulianto, 2018).
Roy Mandagi, Raymond Manopo, Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3490
While religious institutions continue to develop in the modern era, the adoption of
Accounting Information Systems (SIA) has become increasingly prevalent. SIA
encompasses the use of technology, processes, and procedures to store, process, and
communicate financial information within an organization. In religious institutions, SIA
facilitates management for more efficient financial management, budget planning, and
reporting. This can enable stakeholders to make informed decisions about resource
allocation and utilization. In addition, SIA also increases transparency, accountability,
and compliance with regulatory requirements to ensure accountable financial
management (Sari, Mintarti, & Fitria, 2018) (Handoyo & Setijaningsih, 2021); (Puspita
& SK, 2023); (Tufani, Warsono, Suandi, & Muhammad, 2024).
Apart from the potential benefits that can be obtained through the implementation
of SIA in religious institutions, there are still several challenges that must be faced. These
challenges include limited financial resources, technological constraints, and a lack of
expertise in designing and implementing SIAs. In addition, religious institutions may face
resistance to changes from traditional practices or experience difficulties in integrating
AIS with existing systems (Firdaus & Yulianto, 2018). Addressing these challenges
requires a thorough understanding of the context, needs, and priorities of religious
institutions, along with tailored strategies for capacity building, training, and system
optimization.
This systematic literature review was created to explore the design, implementation,
challenges, and opportunities related to SIA in religious institutions. By reviewing the
findings of existing research, this study aims to identify key trends, best practices, and
areas for future research and development. The findings of this study are expected to
contribute to the advancement of knowledge in the field of SIA in the context of religion,
offering insights that can inform policies, practices, and decision-making processes in
these institutions.
Research Methods
Search Strategy
Searches are conducted on academic databases such as Google Scholar, JSTOR,
and ProQuest. The search was carried out using predetermined keywords, namely:
"Accounting information system of religious institutions", "Church accounting
information system", "Mosque accounting information system", and "Finance of religious
organizations". The search was limited to studies published between 2014 and 2024 to
ensure relevance to contemporary practice.
Inclusion Criteria
The search results are included in this review if: 1) Investigate the design,
implementation, or evaluation of AIS in religious organizations (mosques or churches).
2) Published in Indonesian. 3) accessible to the author. Data extraction was carried out
independently to capture relevant information from each study. Figure 1 shows a flow
chart of the literature search process.
Accounting Information Systems in Religious Institutions: A Systematic Literature Review
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3491
Figure 1. Literature Search Process Diagram
Results and Discussion
Tabel 1
Rangkuman Hasil Analisa
Penulis
Challenges
Best Practice
Kesimpulan
Afifah &
Fauziyyah
(2022)
The
implemented
accounting
information
system does
not produce
complete
information.
Make adjustments
to the accounting
information
system in order to
produce complete
financial
statements.
Accounting
information
systems must be
able to produce
complete
information to
maintain
accountability for
the financial
statements
produced.
Andini dkk.
(2022)
Cash recording
and reporting
are still
traditionally
done so
Design a fully
computer-based
information
management
system
The existence of a
fully computer-
based information
system can
Roy Mandagi, Raymond Manopo, Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3492
mistakes often
occur.
increase efficiency
and accuracy.
Anto dkk.
(2021)
The
preparation of
financial
statements has
not changed in
the past or is no
longer by
reporting
standards.
Make adjustments
to the financial
preparation and
reporting system
to comply with
applicable
standards so that
reports become
more accountable.
Innovations in the
preparation and
reporting of
financial
information make
reports more
accountable and
can affect the
growth of the
church.
Arista dkk.
(2023)
Limited
knowledge and
understanding
of financial
reporting
standards
Providing training
to increase
knowledge and
understanding of
financial reporting
standards
Training is still
needed so that
financial reporting
can be by existing
standards (ISAK
35) to increase
transparency,
accuracy, and trust
of stakeholders
Firdaus
(2017)
The recording
and reporting
of zakat and
alms is still
done
traditionally so
it often
produces
reports that are
inaccurate and
not by
standards.
Integrate an
accounting
information
system that can
produce
accountable
financial
statements using
ERP.
Changes must be
made to the
implemented
accounting
information
system in order to
produce
accountable
reports.
Firdaus &
Yulianto
(2018)
The
management of
financial
information is
still carried out
traditionally so
it often
Integrate
accounting
information
systems that can
produce more
accurate,
transparent, and
Changes must be
made to the
implemented
accounting
information
system in order to
produce
Accounting Information Systems in Religious Institutions: A Systematic Literature Review
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3493
produces
inaccurate
financial
information in
the reports
made.
accountable
financial reports
using ERP.
accountable
reports.
Handoyo &
Setijaningsih
(2021)
Limited
knowledge of
religious
institution
administrators
about financial
statements and
their
preparation.
Conducting
education and
training on
financial
statement
preparation
techniques.
There is an effect
of education and
training on
increasing
knowledge and
skills in preparing
financial
statements.
Hasan dkk.
(2020)
Lack of
knowledge and
understanding
of the field of
accounting
information
systems in
mosque
administrators.
Providing
materials related
to SIA to facilitate
the preparation of
financial reports.
Management
knowledge of
accounting
information
systems can
facilitate the
process of making
financial reports.
Kambey
(2017)
Financial
practices
implemented
produce
inaccurate
financial
statements and
planning
understanding
Finances are
still low.
Provide training to
church members
and leaders
regarding
accounting
information
systems and
financial practices
that meet
standards.
The knowledge of
church
administrators
about accounting
information
systems must be
improved in order
to produce
accurate and
standard financial
reports.
Lomboan
dkk. (2021)
The
implemented
accounting
information
system
produces
Accounting
information
systems must be
adjusted in order
to provide
Evaluation of the
accounting
information
system shows that
the implemented
accounting
Roy Mandagi, Raymond Manopo, Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3494
incomplete
information.
complete
information.
information
system is still not
running
effectively.
Nasution &
Napitupulu
(2023)
The church
needs an
accounting
information
system that can
provide
information
online to
stakeholders.
Designing an
accounting
information
system that is
online-based and
can be accessed
anywhere and
anytime by
stakeholders.
Accounting
information
systems must pay
attention to the
aspect of
transparency.
Nugraha dkk.
(2014)
The
implemented
accounting
information
system
produces
inaccurate
information.
Redesign the
implemented
accounting
information
system.
Changes must be
made to the
implemented
accounting
information
system in order to
produce accurate
reports.
Puspita & SK
(2023)
There has
never been an
evaluation of
the church's
financial
practices.
Evaluate the
financial
management and
procedures for
preparing the
church's financial
statements.
The preparation of
the church's
financial
statements must
be evaluated to
increase the
accountability of
the resulting
financial
statements.
Raya (2017)
There has
never been an
evaluation of
the church's
financial
reporting.
Evaluate the
procedures for
preparing the
church's financial
statements.
The preparation of
the church's
financial
statements must
be evaluated to
increase the
accountability of
the resulting
Accounting Information Systems in Religious Institutions: A Systematic Literature Review
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3495
financial
statements.
Salman dkk.
(2022)
There is no
clear financial
information
management
system and
lack of
knowledge of
mosque
management.
Designing an
accounting
information
system that is in
accordance with
the needs and
applicable
accounting
standards and
providing
socialization.
The accounting
information
system must be
clear and easy to
understand by
users (mosque
administrators).
Sari dkk.
(2018)
The mosque
administrator's
understanding
of accounting
is still very
lacking so the
financial
reports
produced are
not detailed
and not by
standards.
Improve
accounting
practices to be
more detailed,
transparent and by
standards, as well
as provide
additional
education or
training to mosque
administrators.
Accounting
practices should
be made to be
more
understandable to
users
(administrators)
Setianti dkk.
(2024)
The financial
information
system used is
inaccurate and
inefficient.
Redesigning
financial
information
systems.
Financial
information
systems must be
able to produce
accurate
information and
be able to increase
efficiency.
Susilawati &
Santoso
(2022)
The
implemented
accounting
information
system often
produces
Redesign the
implemented
accounting
information
system.
Changes must be
made to the
implemented
accounting
information
system in order to
Roy Mandagi, Raymond Manopo, Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3496
inaccurate
information.
produce accurate
reports.
Tufani dkk.
(2024)
There has
never been an
evaluation of
the accounting
information
system
implemented.
Evaluate the
implemented
accounting
information
system.
The implemented
accounting
information
system will
determine the
accountability of
the reports
produced, thus
affecting the
relationship with
stakeholders.
Design and Implementation of AIS in Religious Institutions
The design and implementation of Accounting Information Systems (SIA) in
religious institutions has attracted significant attention in recent research. (Lomboan et
al., 2021) conducted a thorough evaluation of the SIA for cash receipts and expenditures
in a Catholic Church, emphasizing the importance of aligning the system with the
financial management standards outlined in the Statute of the Diocese of Manado. Their
study emphasizes the need for SIA to manage finances efficiently, ensure data accuracy,
and simplify information management processes. Similarly, (Firdaus & Yulianto, 2018)
focuses on designing SIA that is specifically tailored for the management of zakat,
infaq/alms in mosques. The study highlights the role of Enterprise Resource Planning
(ERP) Systems, such as Odoo Accounting, in streamlining financial operations and
generating accurate financial reports for religious institutions. In addition, (Nugraha,
Wahyuni, & Anwar, 2014) described the reorganization of SIA for cash receipts and
expenditures in a mosque, focusing on improving the effectiveness of control. Their
research emphasizes the importance of implementing a resilient SIA to reduce the risks
associated with financial mismanagement and ensure accountability in religious
organizations.
However, there are also several studies conducted to redesign SIA because the
previously applied SIA gave incomplete results (Lomboan et al., 2021), inaccurate
(Nugraha et al., 2014); (Firdaus & Yulianto, 2018), or not by standards (Anto, Suhendri,
& Iriani, 2021).
Challenges and Opportunities
While there are many benefits to the implementation of SIA, there are also some
challenges that must be faced in integrating these systems into religious institutions. The
literature used in this study shows that the problem with the implementation of SIA in
Accounting Information Systems in Religious Institutions: A Systematic Literature Review
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3497
religious institutions comes from a lack of knowledge and understanding of accounting
practices and SIA (Handoyo & Setijaningsih, 2021). Not only that, the complicated and
incomprehensible design and procedures of SIA also make administrators of religious
institutions not want to make changes to SIA and feel that the implemented SIA is still
effective and efficient (Salman, Ilham, Djunaedi, Suparno, & Sa’diyah, 2023). This if
supported by the absence of evaluation of the SIA that is implemented, will make the
administrators of religious institutions unaware of the need for improvements to SIA
(Raya, 2017); (Puspita & SK, 2023); (Tufani et al., 2024).
In overcoming this challenge, there is an opportunity to utilize ERP systems to
improve the functionality of SIA in religious institutions. (Salman et al., 2023) proposed
the integration of Odoo Accounting into mosque entities to streamline financial processes
and improve reporting accuracy. This integration offers an opportunity for mosques to
adopt modern accounting practices and improve financial transparency. However,
successful implementation requires training and capacity-building initiatives to ensure the
effective utilization of SIA functionality by administrators and stakeholders. By
addressing these challenges and capitalizing on opportunities for improvement, religious
institutions can improve financial management practices and strengthen accountability
mechanisms.
Trend
Based on the literature used in this study, the researcher sees that until now many
religious institutions still rely on conventional methods. However, the existence of
research on the implementation of SIA makes mosque and church administrators realize
the importance of making changes to the existing SIA. These studies highlight the
inability of conventional methods to produce accurate, complete, and standard financial
statements (Setianti, Purbasari, & Purnomo, 2024).
The integration of Enterprise Resource Planning (ERP) systems, such as Odoo
Accounting, has been proposed to improve the functionality of SIA in mosques (Andini,
2022). This integration can streamline financial processes, improve data accuracy, and
facilitate comprehensive reporting. ERP systems provide a centralized platform for
managing various financial activities, including cash receipts, expenses, and payroll,
thereby improving efficiency and reducing the risk of errors. On the other hand, some
researchers also propose to integrate online-based SIA to improve efficiency,
transparency and accountability in some churches (Nasution & Napitupulu, 2023);
(Setianti et al., 2024).
By integrating ERP systems into religious institutions, mosque administrators can
access real-time financial data and generate comprehensive reports to support the
decision-making process (Salman et al., 2023). Additionally, ERP systems offer
scalability and flexibility, allowing religious institutions to adapt to changing financial
and regulatory requirements. Overall, the integration of ERP systems into SIA represents
a significant opportunity for religious institutions to modernize their financial
management practices and improve transparency and accountability.
Training and Capacity Building
Roy Mandagi, Raymond Manopo, Elvis Ronald Sumanti
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3498
Training and capacity-building initiatives have an important role to play in ensuring
the successful implementation and utilization of SIA in religious institutions. The results
of the study used in this study emphasize the importance of training to increase the
knowledge and understanding of religious institution administrators towards accounting
practices and SIA. Lack of knowledge of SIA can lead to the preparation of incomplete,
inaccurate, and unaccountable financial statements (Sari et al., 2018; (Handoyo &
Setijaningsih, 2021); (Arista, Nurlaila, & Atika, 2023); (Salman et al., 2023). This will
also create resistance to change because assessing changes in SIA will make SIA difficult
to understand.
By investing in training programs that focus on SIA implementation and financial
accountability, religious institutions can empower their administrators to make informed
financial decisions and increase transparency. In addition, capacity-building programs
can equip administrators of religious institutions with the necessary skills to navigate the
restructured SIA and ensure its implementation is effective.
Conclusion
This systematic literature review provides insight into the design and
implementation of Accounting Information Systems (SIA) in religious institutions. The
findings in this study underscore the importance of a tailored SIA to meet the unique
accounting and financial management needs of mosques and churches. Despite the
challenges in implementation, there are opportunities for improvement through ERP
system integration, training initiatives, capacity building, and innovative research efforts.
By addressing these challenges and exploring new avenues for the development of SIAs,
religious institutions can improve their financial management practices and better serve
the community.
Accounting Information Systems in Religious Institutions: A Systematic Literature Review
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3499
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