Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Maulidia Berlianti
Politeknik Negeri Sriwijaya, Palembang, 30139, Indonesia
Economics, Econometrics & Finance

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Strategic Management Accounting Practices and Organizational Performance Through Maqasid Shariah Orientation Anita Kusuma Dewi; Umiaty Hamzani; Maulidia Berlianti; Mardiah Kenamon
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1508

Abstract

Purpose – This study investigates the effect of Strategic Management Accounting Practices on Organizational Performance by examining the mediating role of Maqasid Shariah Orientation in Sharia-based institutions and organizations in Indonesia. Design/methodology/approach – A quantitative explanatory design was employed using data collected from 250 managerial employees through a five-point Likert-scale questionnaire. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – Strategic Management Accounting Practices positively influence Organizational Performance and Maqasid Shariah Orientation. Maqasid Shariah Orientation also exerts a positive effect on Organizational Performance and significantly mediates the relationship between Strategic Management Accounting Practices and Organizational Performance. Originality/Value – This study proposes an integrative model demonstrating that Maqasid Shariah Orientation strengthens the contribution of Strategic Management Accounting Practices to organizational performance, offering insights for organizations seeking sustainable and value-based governance.
Co-Authors Anita Kusuma Dewi Mardiah Kenamon Umiaty Hamzani