Accounting Information System and Islamic Social Capital on Cooperative Performance in Indonesia: Mediating Role of Internal Control System

Today, cooperatives serve as financial entities that address the community's consumption, money, and investment requirements. Additionally, new technology requires all areas to adopt changes, moving from doing things by hand to using digital methods for changing, creating, storing, sharing, and distributing information in various ways. Supporting the operational and management operations of the cooperative necessitates information systems, which integrate information technology with those utilizing that technology. This study seeks to evaluate the effect of accounting information systems and Islamic social capital on cooperative performance through the internal control system in Aceh Province, Indonesia. This study involves 300 out of 408 finance and accounting officers as correspondents and was collected using a purposive sampling. The study's results show that the accounting information system and Islamic social capital influence cooperative performance, individually of simultaneously, with internal control helping to connect their effects. It means that satisfactory performance in cooperatives requires a strong accounting information system and social capital; internal control is important to guarantee that the accounting information system and social capital work correctly.