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All Journal Lentera:Indonesian Journal of Multidisciplinary Islamic Studies
Arafah, Yenni
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Enhancing MSME Income in North Sumatra through E-Accounting: Examining the Role of Accounting Literacy from a Maqasid al-Shariah Perspective Arafah, Yenni; Soemitra, Andri; Nurlaila, Nurlaila
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 2 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i2.11935

Abstract

This study examines the impact of E-Accounting on the revenue of MSMEs in North Sumatra Province, addressing gaps in the existing literature regarding the role of accounting literacy. The study also explores the challenges faced by MSMEs in adopting E-Accounting. Using a mixed-methods approach with an exploratory sequential design, quantitative data were collected through structured questionnaires from 271 MSMEs across seven districts and cities and analyzed using PLS-SEM. Qualitative data were obtained through in-depth interviews with 20 purposively selected MSMEs. The results indicate that E-Accounting has a significant positive effect on MSME revenue; however, accounting literacy does not function as a significant moderating variable. This suggests that the benefits of E-Accounting in increasing revenue do not depend solely on users’ accounting knowledge. Qualitative findings reveal that although MSMEs acknowledge the benefits of E-Accounting, its use remains largely administrative rather than strategic. Key challenges include limited digital infrastructure, insufficient training, and a strong reliance on intuitive decision-making. The novelty of this research lies in the integration of Sharia principles, such as trustworthiness and the protection of wealth, providing insight into how Islamic values influence MSME financial practices. This study offers practical and culturally relevant recommendations to improve E-Accounting adoption and strengthen MSMEs’ financial resilience through the alignment of technology and ethical principles.
Enhancing MSME Income in North Sumatra through E-Accounting: Examining the Role of Accounting Literacy from a Maqasid al-Shariah Perspective Arafah, Yenni; Soemitra, Andri; Nurlaila, Nurlaila
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 2 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i2.11935

Abstract

This study examines the impact of E-Accounting on the revenue of MSMEs in North Sumatra Province, addressing the gap in existing literature regarding the role of accounting literacy. The study also explores the challenges faced by MSMEs in adopting E-Accounting. Using a mixed-methods approach with an exploratory sequential design, quantitative data were collected through structured questionnaires from 271 MSMEs across seven districts/cities, analyzed using PLS-SEM. Qualitative data were gathered from in-depth interviews with 20 purposively selected MSMEs. The results show that E-Accounting significantly positively affects MSME revenue, but accounting literacy does not serve as a significant moderating variable, implying that the benefits of E-Accounting in increasing revenue do not rely solely on the users' accounting knowledge. Qualitative findings indicate that while MSMEs recognize the benefits of E-Accounting, they use it mainly for administrative tasks rather than strategic decision-making. Common challenges include limited digital infrastructure, lack of training, and dependence on intuition. The novelty of this research lies in the integration of Sharia principles, such as amanah and hifz al-mal, offering insights into how Islamic values shape MSME financial practices. This study provides practical, culturally relevant recommendations for improving E-Accounting adoption and enhancing MSMEs' financial resilience through the alignment of technology and ethics.
Co-Authors Andri Soemitra Nurlaila Nurlaila