Peran Digitalisasi Akuntansi Manajemen dalam Pengambilan Keputusan Pembiayaan Nasabah Bank Muamalat Kantor Cabang Malang

Abstract

This study aims to identify the role of management accounting digitization in murabahah financing decision-making at Bank Muamalat Malang Branch. The research focuses on three main aspects: the effectiveness of digitalization implementation, challenges in its implementation, and the impact on financing decision analysis based on the 5C principles (Character, Capacity, Capital, Collateral, and Condition of Economy). The method used was descriptive qualitative with a case study approach. Data were collected through in-depth interviews, observations, and documentation from internal bank parties directly involved in the financing process. The results indicate that digitization through the Financial Operating System (FOS) has increased efficiency, accuracy, and transparency in customer data processing and accelerated the decision-making process. This application facilitates the analysis of customer character, financial capabilities, collateral, and economic conditions. However, challenges faced include limited human resources in digital technology and the need to improve digital literacy within the bank. Overall, management accounting digitization has significantly contributed to the quality of financing decision-making at Bank Muamalat.

Keywords: Digitalization, management accounting, murabahah financing, 5c, islamic bank, financing decisions.