Bridging the Conceptual-Practice Divide: Does A Cloud-Based Accounting Information System Drive the Integration and Accountability of Islamic Philanthropy Institution?

Abstract

Inefficiencies in financial management processes remain a persistent challenge for zakat institutions, typically characterized by fragmented systems, data redundancies, and non-compliance with the accountability mandates of the Indonesian Zakat Management Law. This study develops a cloud-based accounting information system for a municipal-level zakat institution in Indonesia—the National Zakat Management Board (BAZNAS) of Magelang City—utilizing the ADDIE framework (Analysis, Design, Development, Implementation, and Evaluation). Data were collected through interviews, field observations, and documentary analysis. System usability and user experience were validated using the System Usability Scale (SUS) and the User Experience Questionnaire (UEQ). The developed system yielded 21 integrated components that synchronize daily transactions, data recapitulations, executive dashboards, and formal financial reporting. SUS results confirmed high levels of usability regarding task completion, internal consistency, and user trust; concurrently, UEQ findings indicated strong performance in learnability, creative utility, and user comfort. However, limitations were identified concerning visual design, feature complexity, and an ongoing dependency on technical assistance. Future research should investigate the incorporation of automated validation features, evaluate system scalability across multiple institutions, and conduct longitudinal usability assessments. This study contributes a replicable framework for modernizing financial governance within Islamic philanthropic institutions.