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All Journal Journal of Islamic Economics
Naimatul Hasanah
Universitas Islam Malang, Indonesia
Religion Economics, Econometrics & Finance

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Journal : journal of islamic economics

 1 
Building Business Sustainability: The Role Of Islamic Financial Literacy And Basic Accounting Understanding Nuril Badria; Naimatul Hasanah
Journal of Islamic Economics Vol. 2 No. 1 (2025): January-June 2025
Publisher : Sekolah Tinggi Agama Islam Al-Muntahy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65663/commercio.v2i1.154

Abstract

This study aims to determine the effect of Islamic financial literacy and basic accounting understanding on business sustainability at Madura grocery stores in Malang City. Business sustainability is a crucial aspect in maintaining the existence of MSMEs, especially in facing economic challenges and market dynamics. Islamic financial literacy reflects a business owner's understanding of Sharia principles in financial management, while basic accounting understanding reflects the ability to systematically record, manage, and evaluate a business's financial information. This study used a quantitative approach with a sample of 136 respondents who were owners or managers of 24-hour Madura grocery stores in Malang City. Data analysis was conducted using multiple linear regression. The results indicate that, both simultaneously and partially, Islamic financial literacy and basic accounting understanding significantly influence business sustainability. This finding indicates the importance of improving Sharia-based financial education and providing simple accounting training for MSMEs to support business sustainability.
Perspektif Literasi Digital Dan Kesiapan Teknologi Melalui Integrasi Artificial Intelligence Dalam Sistem Akuntansi Umkm Nuril Badria; Naimatul Hasanah
Journal of Islamic Economics Vol. 2 No. 2 (2025): July - December 2025
Publisher : Sekolah Tinggi Agama Islam Al-Muntahy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65663/commercio.v2i2.302

Abstract

Digital transformation is driving the integration of artificial intelligence (AI) into MSME accounting systems as an effort to improve the quality of financial information and the effectiveness of decision-making. However, the success of AI integration is determined not only by the availability of technology but also by the ability of business actors to utilize it. This study aims to analyze the influence of digital literacy and technological readiness on AI integration in MSME accounting systems and its impact on accounting system quality. This study used a quantitative approach with an explanatory research design. Data were analyzed using the Partial Least Squares (PLS) method. The results show that digital literacy and technological readiness have a positive and significant effect on AI integration in MSME accounting systems. Furthermore, AI integration has been shown to have a positive effect on accounting system quality. Furthermore, AI integration acts as a mediating variable in the relationship between digital literacy and technological readiness and the quality of MSME accounting systems. These findings confirm that AI integration in MSME accounting systems requires a foundation of digital capabilities and technological readiness to produce a quality and sustainable accounting system.
Co-Authors Nuril Badria