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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Da'watuna: Journal of Communication and Islamic Broadcasting Journal of Management and Business Economic Reviews Journal Sharia Economic and Management Business Journal (SEMBJ) Journal of Accounting Law Communication and Technology Journal of Business Inflation Management and Accounting
Yusrizal Yusrizal
UIN Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Sharia Transactions and Business Ethics Commitment on the Sustainability of MSMEs with Financial Accountability as an Intervening Variable (A Study of MSMEs in Medan Marelan District) Mahyudin Mahyudin; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
Journal of Business Inflation Management and Accounting 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/bima.v2i2.6668

Abstract

This study aims to analyze the effect of implementing sharia transactions and business ethics commitment on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), with financial accountability as an intervening variable, in MSMEs in Medan Marelan District. A quantitative approach was used through the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with 327 respondents. The results of the study indicate that, directly, the implementation of sharia transactions and business ethics commitment have a significant effect on the sustainability of MSMEs. However, the implementation of sharia transactions has a negative effect on financial accountability, while business ethics commitment has a positive effect on financial accountability. Financial accountability itself was found to have a positive and significant impact on the sustainability of SMEs. Indirectly, business ethics commitment enhances SME sustainability through financial accountability, while the implementation of sharia transactions reduces SME sustainability through the financial accountability channel. These results highlight the importance of synergizing sharia values with accountable financial administration practices to achieve business sustainability. This study contributes theoretically to the development of a sharia-based SME business model, while also providing practical recommendations for business actors and stakeholders to strengthen accounting education and business ethics in SME operations.
Co-Authors Aida Lasmi Andri Soemitra Anni Zuhro Syafrida Hasibuan Ardhia Meianti Audina Rizka Zahra Aulia Monica Ayya Azzahra Dea Putri Amanda Dhian Rosalina Dinda Tazkiyah Harahap Feri Prayogi Fitri Rorizki Gita Kurnia Sari Sembiring Iqbal Mustaqim Iskandar Muda Iskandar Muda Iwandi Iwandi Jum Harroni M. Yusuf Harahap Mahyudin Mahyudin Mahyudin Meutia Dewi Mhd. Yahya Muhammad Al Fazri Muhammad Habibie Siregar Nasution, Muhammad Irwan Padli Nur Ahmadi Bi Rahmani Nur Ainun Siregar Nurul Jannah Putri Ayuni Rahman Jalaludin Siregar Rifka Fachrina Riky Dermawan Sipahutar Siti Aisyah Br Hsb Siti Asiah Soibatul Aslamia Nasution Sonia Ritonga Vega Liana Wardah Nasution