IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI PEGADAIAN SYARIAH DIGITAL DALAM PENGELOLAAN TRANSAKSI PEGADAIAN SYARIAH

Delia, Tina Kartini, Iqbal Noor

Abstract

This study aims to examine the implementation of the accounting information system based on the Pegadaian Syariah Digital (PSDS)/Tring! by Pegadaian application in managing Sharia-compliant pawn transactions, to understand the transaction management process facilitated by the application, and to identify the challenges encountered during its implementation. The research was conducted at PT Pegadaian Syariah UPS Cibatu using a descriptive qualitative method and a case study approach. Data collection involved interviews, observation, and documentation. Data analysis employed the Miles and Huberman model comprising data reduction, data display, and conclusion drawing while data validity was verified through source, technique, and time triangulation. The results indicate that the accounting information system based on the PSDS/Tring! by Pegadaian application has been successfully implemented in operational activities, supporting the recording, processing, and storage of transaction data in a faster, more accurate, and integrated manner. Transaction management via the application encompasses account registration, "Gold Savings" (Tabungan Emas) pawn transactions, pawn extensions, installment payments, and full settlements, all conducted digitally in accordance with established procedures and Sharia principles. The application's implementation offers convenience to customers and enhances service efficiency. However, certain challenges persist, such as system errors, delays in data synchronization, limited customer understanding regarding the application's usage, and the need for employees to adjust their work procedures. Therefore, improving system quality, optimizing technological infrastructure, and providing user education are essential to ensure the accounting information system operates optimally in supporting Sharia pawn transaction management.

Keywords : Accounting Information System, Pegadaian Syariah Digital (PSDS), Transaction Management, Sharia Pawnshop