Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Sharia AIS to enhance Islamic Hospital

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  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301224,
        author={Anna  Marina and Sentot Imam Wahjono and Warsidi  Warsidi and Sabri  Balafif},
        title={Sharia AIS to enhance Islamic Hospital},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={accounting information system; informant; islamic ais; chart of account},
        doi={10.4108/eai.5-8-2020.2301224}
    }
    
  • Anna Marina
    Sentot Imam Wahjono
    Warsidi Warsidi
    Sabri Balafif
    Year: 2020
    Sharia AIS to enhance Islamic Hospital
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301224
Anna Marina1,*, Sentot Imam Wahjono1, Warsidi Warsidi2, Sabri Balafif3
  • 1: Fakultas Ekonomi danBisnis, Universitas Muhammadiyah Surabaya, Indonesia
  • 2: Magister Hukum Ekonomi Islam, Universitas Muhammadiyah Surabaya, Indonesia
  • 3: Fakultas Tehnik , Universitas Muhammadiyah Surabaya, Indonesia
*Contact email: anna.marina@fe.um-surabaya.ac.id

Abstract

Islamic hospitals in Indonesia have grown rapidly in the past 5 years because the majority of the population is Muslim and the awareness to implement Islamic law is getting stronger. The purpose of this study is to find a Sharia Accounting Information System that suits the needs of the Islamic Hospital that is perfecting all financial transactions in the hospital so that it becomes halal and good. This research was conducted with a qualitative approach. The informants used were 9 people as high as Management and above, employees, and 4 experts for triangulation purposes. The findings of this study are that Islamic AIS is needed at this time for better hospital management, by adding 2 digits in the chart of accounts.