JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja

Implementasi Green Accounting dan Prinsip Maqashid Syariah terhadap Kinerja Keuangan UMKM

Dahlia, Dahlia (Unknown)
Arfah, Arfah (Unknown)
Murnidayanti, Scheilla Aprilia (Unknown)
Heriyani, Heriyani (Unknown)
Putra, Dios Nugraha (Unknown)
Prasetio, Primadi (Unknown)



Article Info

Publish Date
22 Dec 2025

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving national economic growth, creating employment opportunities, and enhancing community welfare. Despite their importance, many MSMEs still encounter challenges in adopting accounting practices that integrate environmental considerations and Islamic values. This study aims to examine the influence of green accounting implementation and maqashid sharia principles on the financial performance of MSMEs in Jambi City. Using a quantitative approach, data were collected through questionnaires distributed to 80 MSME respondents and analyzed using multiple linear regression. The results indicate that both green accounting and maqashid sharia principles positively and significantly affect MSME financial performance, demonstrating that environmentally responsible and sharia-based accounting practices can enhance business sustainability and competitiveness in today’s modern economy.

Copyrights © 2025






Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...