Accounting Information System and Islamic Social Capital on Cooperative Performance in Indonesia: Mediating Role of Internal Control System

Evi Maulida Yanti, Ryanda Saputra, Herizal, Dimas Bagus Wiranatakusuma, Muhammad Arfan and Jumadil Saputra ()
Additional contact information
Evi Maulida Yanti: Universitas Jabal Ghafur
Ryanda Saputra: Universitas Samudra
Herizal: Universitas Jabal Ghafur
Dimas Bagus Wiranatakusuma: Universitas Muhammadiyah Yogyakarta
Muhammad Arfan: Universitas Syiah Kuala
Jumadil Saputra: Universitas Muhammadiyah Yogyakarta

A chapter in Entrepreneurship and Human-Centric Business Strategies for Social and Economic Resilience, 2026, pp 355-371 from Springer

Abstract: Abstract Today, cooperatives serve as financial entities that address the community's consumption, money, and investment requirements. Additionally, new technology requires all areas to adopt changes, moving from doing things by hand to using digital methods for changing, creating, storing, sharing, and distributing information in various ways. Supporting the operational and management operations of the cooperative necessitates information systems, which integrate information technology with those utilizing that technology. This study seeks to evaluate the effect of accounting information systems and Islamic social capital on cooperative performance through the internal control system in Aceh Province, Indonesia. This study involves 300 out of 408 finance and accounting officers as correspondents and was collected using a purposive sampling. The study's results show that the accounting information system and Islamic social capital influence cooperative performance, individually of simultaneously, with internal control helping to connect their effects. It means that satisfactory performance in cooperatives requires a strong accounting information system and social capital; internal control is important to guarantee that the accounting information system and social capital work correctly.

Keywords: Accounting information system; Islamic social capital; Internal control system; Cooperative performance (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-6415-6_23

Ordering information: This item can be ordered from
http://www.springer.com/9789819564156

DOI: 10.1007/978-981-95-6415-6_23

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().