Enhancing MSME Performance Through Halal Literacy, AIS, and Digital Marketing

Triani Arofah (Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto (Jawa Tengah), Indonesia)
Wita Ramadhanti (Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto (Jawa Tengah), Indonesia)
Nur Aini (Faculty of Agricultural Technology, Universitas Jenderal Soedirman, Purwokerto (Jawa Tengah), Indonesia)
Dian Purnomo Jati (Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto (Jawa Tengah), Indonesia)
Oman Rusmana (Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto (Jawa Tengah), Indonesia)

Jurnal Reviu Akuntansi dan Keuangan
Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan

Purpose: This study investigates the impact of halal literacy, accounting information system (AIS) quality, and digital marketing adoption on business growth among micro, small, and medium enterprises (MSMEs) Methodology/approach: Employing a quantitative approach, data were collected from MSMEs owners through structured surveys. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Findings: The results indicate that AIS quality and digital marketing adoption significantly enhance business growth. However, halal literacy alone does not exhibit a direct effect unless integrated with operational excellence and certification. Practical implications: MSMEs should not only focus on halal compliance but also strengthen their financial management systems and digital marketing capabilities to achieve sustainable growth. Originality/value: This study provides a comprehensive framework by integrating traditional religious compliance with modern technological advancements to promote business success