Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AL-FALAH : Journal of Islamic Economics
Yolanda Destiana
Institut Agama Islam Negeri Syaikh Abdurrahman Siddik Bangka Belitung
Religion Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island: Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island Yolanda Destiana; Mandala Faldini
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16979

Abstract

Purpose:This study aims to identify and analyze the determinants of the strategies implemented by MUI-certified halal MSMEs in the application of accounting on Lombok Island. Design/Method/Approach: This study used a qualitative approach, data was collected through in-depth interviews, observations, and documentation of MUI-certified halal MSMEs. Findings: The research findings indicate that there are several key factors influencing the accounting implementation strategies of SMEs, namely: (1) SMEs in Lombok Island record financial transactions in conducting their businesses, (2) 67% of SMEs on Lombok Island separate personal finances from business finances, (3) 83% of SMEs on Lombok Island create transaction journals and post them to the general ledger, (4) 83% of SMEs on Lombok Island have prepared financial statements. Originality/Values: This study contributes to the development of sharia accounting practices in the SME sector and highlights the importance of continuous mentoring so that halal SMEs can grow sustainably and professionally.
Co-Authors Mandala Faldini