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All Journal JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Accounting Law Communication and Technology
Mahyudin Mahyudin
UIN Sumatera Utara
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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The Effect of Implementing Muamalah Principles and Sharia Accounting Literacy on the Financial Performance of MSMEs with Sharia Compliance as an Intervening Variable (A Study of MSMEs in Medan Petisah) Mahyudin Mahyudin; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
Journal of Accounting Law Communication and Technology Vol. 2 No. 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i2.6676

Abstract

This study aims to analyze the effect of implementing muamalah principles and Sharia accounting literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with Sharia compliance as an intervening variable. The research was conducted among MSME actors in the Medan Petisah subdistrict, involving 322 respondents selected using the Slovin formula. Data analysis employed Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach. The results show that the implementation of muamalah principles has a significant positive effect on financial performance but a negative effect on Sharia compliance. In contrast, Sharia accounting literacy has a direct negative effect on financial performance but contributes positively to Sharia compliance. Sharia compliance itself has a very strong influence on improving the financial performance of MSMEs. Path analysis reveals that Sharia compliance significantly mediates the relationship between both independent variables and financial performance. The mediation is competitive in the case of muamalah principles and complementary in the case of Sharia accounting literacy. These findings imply the importance of integrating Islamic values with structured Sharia compliance systems and institutional support to develop a sustainable Sharia-based MSME business model.
Implementation of Islamic Accounting in Supporting Islamic Economic Principles: A Systematic Literature Review (SLR) Mahyudin Mahyudin; Sugianto Sugianto; M Shabri Abd Majid
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol. 3 No. 2 (2025): Agustus 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i2.6675

Abstract

This study aims to examine the implementation of Islamic accounting in supporting the principles of Islamic economics through the Systematic Literature Review (SLR) method of 10 SINTA 1 journals indexed by Scopus for the 2019-2024 period. The main focus of this study is to identify the most dominant principles of Islamic economics, evaluate Islamic accounting practices in various sectors, and map challenges and formulate strategic recommendations for strengthening these practices. The results show that the principles of the prohibition of usury, gharar, justice ('adl), transparency, trustworthiness, and profit and loss sharing mechanisms are the main foundations of the Islamic accounting system. The implementation of Islamic accounting is not only limited to Islamic financial institutions, but also extends to the fintech sector, microfinance, agriculture, halal industry, and social finance such as zakat and waqf. However, the integration of sharia values in accounting practices still faces structural and technical challenges, such as incompatibility with conventional accounting standards (IFRS), limited human resources, low sharia literacy, and lack of sharia ESG-based reporting indicators and regulations. This study recommends harmonization of global standards between AAOIFI, Sharia PSAK, and IFRS, provision of fiscal incentives, strengthening the capacity of green-sharia accountants, and integration of Islamic social institutions in the national financial reporting system and SDGs. The findings of this study are expected to provide theoretical and practical contributions in building a fair, transparent, and sustainable Islamic accounting ecosystem in accordance with maqashid al-syari'ah.
Co-Authors Andri Soemitra Iskandar Muda M Shabri Abd Majid Sugianto Sugianto Yusrizal Yusrizal