Islamic Accounting Information System to Enhance Islamic Hospital Performance in Indonesia

Abstract

The purpose of this study is to find an Islamic Accounting Information System that is in accordance with the needs of Islamic Hospitals, namely to perfect all financial transactions in hospitals so that they become halal and good. Hospitals that operate based on Islamic religious principles in Indonesia have grown rapidly in the last 5 years because the majority of the population is Muslim and the awareness to apply Islamic law is getting stronger. This research was conducted with a qualitative approach. The informants used were 9 management level and above, employees, and 4 expert informants for triangulation purposes. The findings of this study are that an Islamic Accounting Information System is needed today for better hospital management, by adding 1 digit to the structure of the chart of account.