Computerized accounting information system, maqashid sharia and sustainable performance in Indonesia Islamic microfinance: an application of task technology fit / Provita Wijayanti

Drawing on two theoretical lenses (Task Technology Fit and Maqashid Sharia theories), this study determined the extent to which accounting information system characteristics (information quality, system quality, and service quality) and task characteristics (task variability and analyzability) affects task technology fit (TTF). Besides, this study also examined the nature of relationship task technology fit (TTF) toward perceived usefulness, Maqashid Sharia implementation, and Sustainable Performance in Islamic Microfinance. Maqashid Sharia Implementation was assessed through five aspects: hifdzul diin (religious protection), hifdzul nafs (soul protection), hifdzul aql (intellectual protection), hifdzul nasl (generational protections), and hifdzul maal (wealth protection). Sustainable performance was measured by four dimensions: sustainable performance related to business, social, environmental, and Sharia compliance. An integrated theoretical model of Task Technology Fit (TTF), Maqashid Sharia Implementation and sustainable performance were introduced as the E-Islamic Sustainable Performance: An Application of Task Technology Fit. The measurements were modified to provide a comprehensive view from multi-dimensional disciplines: technology, accounting, Islamic value, and sustainability.