Mapping the Digital Future of Islamic Primary School: A BPMN- Based Accounting System Innovation

Faradiba Nurjannah Faatin; Kurnia Ekasari; Anik Kusmintarti

doi:10.26737/ij-mds.v9i1.7497

Mapping the Digital Future of Islamic Primary School: A BPMN- Based Accounting System Innovation

Faradiba Nurjannah Faatin, Kurnia Ekasari, Anik Kusmintarti

Abstract

This study aims to redesign the accounting information system for SDI Salafiyah 03 using Business Process Model and Notation (BPMN) to develop an integrated educational finance platform called EduFinancePro. Employing a qualitative case study approach, data were collected from key financial personnel through interviews, direct observations, and document analysis. The research focused on four financial processes: tuition fees, BOS funds, donations, and payroll. Through BPMN-based modelling, the study analysed the transformation from manual to digital workflows, enabling data entry automation, real-time reporting, and audit trail monitoring. The collected data were analysed using a qualitative descriptive method, involving data reduction, data display, and conclusion drawing. To ensure reliability, the study utilised triangulation and member checking. Additionally, the financial workflows were modelled using Bizagi Modeller 4.1 to visualise the transformation from manual to digital systems. The findings suggested that even resource-limited schools can adopt digital systems to enhance financial accountability and operational efficiency. Despite facing infrastructural and personnel readiness challenges, this study demonstrates that BPMN can be effectively applied in primary school contexts. Future research is encouraged to quantitatively evaluate system performance and scalability across various educational institutions.

Keywords

Accounting Information System; Business Process; School Digitalisation; BPMN

Full Text:

PDF

References

Ammirato, S., Cutrì, L., & Felicetti, A. M. (2024). Business process management and digital transition: The case study of an Italian public university. Transforming Government: People, Process and Policy, 18(4), 825-855. https://doi.org/10.1108/TG-04-2024-0087

Assis, J. V. C. T. de, Vieira, L. C., & Ribeiro, A. R. B. (2025). Mapping and Redesign of Administrative Processes with BPM and User Journey: An Experience Report for Digital Transformation. Simpósio Brasileiro de Sistemas de Informação, 67–76. https://doi.org/10.5753/sbsi.2025.245975

Bradford, M., Bucy, R. A., & Lee, L. S. (2025). Business process diagramming and process analysis: The Anderson Inc. logistics case. Issues in Accounting Education, 40(1), 77–90. https://doi.org/10.2308/ISSUES-2023-098

Butt, J. (2020). A conceptual framework to support digital transformation in manufacturing using an integrated business process management approach. Designs, 4(3), 17. https://doi.org/10.3390/designs4030017

Ekasari, K., & Afandi, A. (2024). Enhancing payroll systems for accountability and user experience: A case study at Kanindo Cooperative, Malang. Journal of Applied Business and Technology Economic Review, 4(2), 327–340. https://doi.org/10.54408/jabter.v4i2.404

Ekasari, K., Eltivia, N., & Pratama, B. B. (2022). Improving the Quality of Business Processes with Financial Information Systems. International Journal of Informatics Engineering & Management Sciences, 1(2), 125–135. https://doi.org/10.52362/ijiems.v1i2.880

Jantrit, S. (2023). Business Process Management in Academic Affairs for Digital Transformation. Procedia of Multidisciplinary Research, 1(4), 18–18. https://so09.tci-thaijo.org/index.php/PMR/article/view/2172

Kissa, B., Gounopoulos, E., Kamariotou, M., & Kitsios, F. (2023). Business process management analysis with cost information in public organizations: a case study at an academic library. Modelling, 4(2), 251-263. https://doi.org/10.3390/modelling4020014

Li, F., & Fang, G. (2022). Process-Aware Accounting Information System Based on Business Process Management. Wireless Communications and Mobile Computing, 1–10, 7266164. https://doi.org/10.1155/2022/7266164

Möller, M., Winter, M., & Reichert, M. (2025). Cognitive factors in process model comprehension—A systematic literature review. Brain Sciences, 15(5), 505. https://doi.org/10.3390/brainsci15050505

Ndukwe, O., & Okoro, V. (2024). Impact of Fourth Industrial Revolution on Public Sector Accounting: The Nigeria Experience. International Academy Journal of Business Administration Annals, 9(6), 80-97. https://eprints.gouni.edu.ng/4623/

Putri, Y. N. W., Riwajanti, N. I., & Eltivia, N. (2024). The system design of payroll accounting information system at private primary school in East Jakarta. Journal of Applied Business and Technology, 4(1), 107–120. https://doi.org/10.54408/jabter.v4i1.351

Renna, P., & Colonnese, C. (2025). A Simulation-Driven Business Process Reengineering Framework for Teaching Assignment Optimization in Higher Education—A Case Study of the University of Basilicata. Applied Sciences (Switzerland), 15(5), 2756. https://doi.org/10.3390/app15052756

Richter, T., Baum, S., Böhmer, S., Klemenjak, S., Roettgen, A., Stich, C., ... & Westerfeld, F. (2019, November). Digital transformation in higher education: Selection, test and acquisition of a business support system-experiences from the field and lessons learned. In Chova, Martinez et al.(Eds.): Proceedings of the 12th International Conference on Education, Research and Innovation (Seville), IATED Academy, Barcelona (pp. 1826-1836). IATED Academy. https://doi.org/10.21125/iceri.2019.0516

Riwajanti, N. I. (2022). Development of accounting information system based on business process modelling and notation and web-based financial report for MSMEs. International Journal of Economics, Business, and Accounting Research (IJEBAR), 6(1), 334–350. https://doi.org/10.29040/ijebar.v6i1.4785

Rustenova, E., & Ibyzhanova, A. (2025). Strategic modeling of enterprise business processes for successful digital transformation. Business, Management and Economics Engineering, 23(1), 148–163. https://doi.org/10.3846/bmee.2025.21587

Szelągowski, M., Berniak-Woźny, J., Lupeikiene, A., & Senkus, P. (2023). Paving the way for tomorrow: The evolution of ERP and BPMS systems. Management Papers of Silesian University of Technology, 1(185), 27–41. https://doi.org/10.29119/1641-3466.2023.185.27

Wiechetek, Ł., & Mędrek, M. (2023). Business process management in higher education: The case of logistics students. Problemy Zarządzania, 15(71), 146–164. https://doi.org/10.7172/1644-9584.71.10

Zaki, C., Claramunt, C., Nasser, A., & Bahmad, S. (2023). Merging spatio-temporal objects and business processes: Land reform process case study. Applied Sciences, 13(22), 12372. https://doi.org/10.3390/app132212372

DOI: http://dx.doi.org/10.26737/ij-mds.v9i1.7497

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Publisher:

Institute of Managing and Publishing of Scientific Journals, STKIP Singkawang

Address : STKIP Singkawang, Jalan STKIP - Kelurahan Naram, Singkawang, Kalimantan Barat, INDONESIA, 79251
No. Telp. : +62562 420 0344
No. Fax. : +62562 420 0584

International Journal of Multi Disipline Science

e-ISSN : 2615-1707