etc/adminhtml/system.xml
<?xml version="1.0"?>
<!--
/**
* See COPYING.txt for license details.
*/
-->
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:module:Magento_Config:etc/system_file.xsd">
<system>
<section id="design" translate="label" type="text" sortOrder="30" showInDefault="1" showInWebsite="1" showInStore="1">
<label>Design</label>
<tab>general</tab>
<resource>Magento_Config::config_design</resource>
<group id="theme" translate="label" sortOrder="1" showInDefault="1" showInWebsite="1" showInStore="1">
<label>Design Theme</label>
<field id="admin_theme_id" translate="label" type="select" sortOrder="1" showInDefault="1" showInWebsite="0" showInStore="0">
<label>Admin Design Theme</label>
<source_model>Akai\AdminThemeSwitcher\Model\View\Design\Theme\Label::getLabelsCollectionForSystemConfiguration</source_model>
<backend_model>Akai\AdminThemeSwitcher\Model\Design\Backend\Theme</backend_model>
<comment><![CDATA[If no value is specified, the system default will be used. The system default may be modified by third party extensions.]]></comment>
</field>
</group>
</section>
</system>
</config>