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All Journal Sosiohumaniora IBDA` : Jurnal Kajian Islam dan Budaya Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics Madania: Jurnal Ilmu-Ilmu Keislaman Ganaya: Jurnal Ilmu Sosial dan Humaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Bisman (Bisnis dan Manajemen): The Journal of Business and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ilomata International Journal of Management JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Golden Ratio of Marketing and Applied Psychology of Business Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Islamiconomic: Jurnal Ekonomi Islam Journal of Islamic Economics Lariba Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Amkop Management Accounting Review (AMAR) e-Jurnal Apresiasi Ekonomi Journal of Business Management and Economic Development JSE: Jurnal Sharia Economica Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Accounting Law Communication and Technology Islamic Banking & Economic Law Studies Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Journal of Business Inflation Management and Accounting Studia Islamika
Andri Soemitra
The Writer is lecturer in IAIN Sumatera Utara, Ph.D in Islamic Economics, Current position as Vice Dean I The Faculty of Shariah, IAIN Sumatera Utara
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Journal of Accounting Law Communication and Technology

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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; Muda, Iskandar; Soemitra, Andri; 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.
Co-Authors Abd Majid, M Shabri Ahmad Amin Dalimunthe Al-Mahdi Albahi, Muhammad Amini, Salisa Arbanur Rasyid Arfan Harahap, Muhammad Asmuni Asmuni Ayu Andini Azhari Akmal Tarigan Azhari Azhari Bi Rahmani, Nur Ahmadi Budi Harianto, Budi Chaniago, Alia Desi Ika Dewi, Nurul Aulia Dharma, Budi Dhian Rosalina, Dhian Elida Elfi Barus, Elida Elfi Firdaus, Rayyan Fitrah, Al Tasya Gultom, Mitra Sami Hamdani Hamdani Hanum, Fadillah Harahap, Minta Ade Doliana Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harroni, Jum Hasibuan, Fauzan Fahmi Hasibuan, Maisyah Khairani Hendra Hendra Hutagalung, Muhammad Wandisyah R Indah Pratiwi Iskandar Muda Ismail Ismail Ismail Isnaini Harahap Iwandi, Iwandi Juliana Nasution Julita Julita Kamaruddin Kamaruddin Khairani br Tambunan, Adila Latip, Abd Lubis, Fitri Yani Lubis, Muhammad Ershad M. Shabri Abd. Majid Mahyudin Mahyudin Marliyah Marliyah, Marliyah Meutia Dewi, Meutia Muhammad Arif Muhammad Ramadhan MUHAMMAD RIZAL muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Umar Maya, Putra Muhammad Yafiz Murizal, Irvan Nadia Nafil, Herwan Nasution, Eldzan Izzahara Nasution, Faisal Nasution, Hasbi Andika Nawir Yuslem Nawir Yuslem, Nawir Noor, Mohd Novi Purnama Sari Nur, Dara Lutfiah Nura, Ismail Nurbaiti Nurbaiti Nurhayati Nurhayati Nurhayati, Sucinta Tri Nurlaila Nurlaila Nurlaila Nurul Jannah Puspita Sari, Dira Putri, Dinda Clarita Wirani Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Ramadhani, Sri Reza Nurul Ichsan Rifani, Devi Riska, Zunaida Ritonga, Nurul Amelia Pratiwi Rizky Aditya Ryan Hidayat, Ryan Sagala, Putri Wulandini Sakti Putra Harahap, Raja Saragih, Hari Setiawan SEGATI, AHDA Simamora, Siti Anisa Simbolon, Linda Rosalina Siregar, Dhetia Putri Siregar, Tetty Handayani Soehardi, Dwi Vita Lestari Soemitra, Yusrizal Sugianto Sugianto Sukma, Novita Riyati Susanti, Widya Syahputra, Angga Syawal Harianto, Syawal Wahyu Syarvina Wahyudi, Rizky Widjiantoro, Surya Tegar YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuda Bakti, I Gede Mahatma Yusrizal Yusrizal Yusrizal Zainal Arifin Zuhrinal M. Nawawi