Advantage and Risks of Cloud Accounting in Sharia Accounting: A Systematic Literature Review: (Keuntungan dan Risiko Akuntansi Awan dalam Akuntansi Syariah: Tinjauan Literatur Sistematis)

Seli Dilma Septi Afriani; Gunawan Aji

doi:10.20625/theosyn.v1i3.061

Authors

Seli Dilma Septi Afriani Universitas Islam Negeri K.H. Abdurrahman Wahid Author
Gunawan Aji Universitas Islam Negeri K.H. Abdurrahman Wahid Author

DOI:

https://doi.org/10.20625/theosyn.v1i3.061

Keywords:

Advantage, Cloud Accounting, Risk, Sharia Accounting, SLR

Abstract

This study aims to analyze the advantages and risks of cloud accounting in Sharia accounting systems through a systematic literature review approach based on the PRISMA framework. A total of 300 articles were initially identified from reputable databases and filtered into eight final studies that met inclusion criteria related to efficiency, transparency, and Sharia compliance. The findings indicate that cloud accounting offers significant benefits, including enhanced operational efficiency, reduced costs, and improved transparency in financial reporting aligned with Islamic principles such as amanah (trust), adl (justice), and mas’uliyyah (accountability). However, several risks persist, particularly regarding data security, privacy, and vendor dependency. The study concludes that the integration of cloud accounting into Islamic financial systems requires a sharia-by-design approach, ensuring technology not only supports performance but also upholds ethical and spiritual integrity in financial management.

Bahasa Indonesia
Penelitian ini bertujuan untuk menganalisis keuntungan dan risiko penggunaan cloud accounting dalam sistem akuntansi syariah melalui pendekatan systematic literature review berbasis kerangka PRISMA. Sebanyak 300 artikel awal diidentifikasi dari berbagai basis data ilmiah dan disaring hingga tersisa delapan artikel yang memenuhi kriteria efisiensi, transparansi, dan kepatuhan syariah. Hasil penelitian menunjukkan bahwa cloud accounting memberikan manfaat besar, seperti peningkatan efisiensi operasional, penghematan biaya, serta transparansi pelaporan keuangan yang sejalan dengan prinsip Islam, yaitu amanah (kepercayaan), adl (keadilan), dan mas’uliyyah (tanggung jawab). Namun, masih terdapat risiko seperti keamanan data, privasi, dan ketergantungan pada penyedia layanan. Penelitian ini menyimpulkan bahwa integrasi cloud accounting dalam sistem keuangan syariah memerlukan pendekatan sharia-by-design agar teknologi tidak hanya meningkatkan kinerja, tetapi juga menjaga integritas etika dan spiritual dalam pengelolaan keuangan.

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