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This research provides a general overview of the growth of the Islamic banking industry, specifically focusing on the factors that influence the quality of Shariah management accounting information systems (ShMAIS) and efforts to prevent fraud. The study examines leadership style and organizational culture as critical factors aligned with Shariah principles. PT. Bank Muamalat, Tbk Regional Sulampua serves as the context for analyzing these factors, aiming to enhance understanding of the Islamic banking industry and establish effective fraud prevention measures. This study utilizes the structural equation model (SEM) and partial least squares (PLS) analysis methods to analyze these relationships. The research sample consists of 147 employees from Bank Muamalat in the Sulawesi, Ambon, and Papua regions. The study's findings reveal that leadership style and organizational culture significantly and positively influence the quality of Shariah-compliant management accounting information systems at Bank Muamalat, Tbk Regional Sulampua. Additionally, organizational culture has a substantial and positive impact on fraud prevention. However, the study does not find a significant influence of leadership style on fraud prevention. These research findings provide important insights for companies and the Islamic banking industry to enhance the quality of accounting information systems and mitigate the risk of fraud by considering factors such as organizational culture.

Leadership style; organizational culture; quality of shariah management accounting information systems; fraud prevention