Strategic Management Accounting Practices and Organizational Performance Through Maqasid Shariah Orientation

Anita Kusuma Dewi (Politeknik Negeri Lampung, Bandar Lampung, 35144, Indonesia)
Umiaty Hamzani (Universitas Tanjungpura, Pontianak, 78124, Indonesia)
Maulidia Berlianti (Politeknik Negeri Sriwijaya, Palembang, 30139, Indonesia)
Mardiah Kenamon (Universitas Baturaja, Baturaja, 32115, Indonesia)

Journal of Economics, Entrepreneurship, Management Business and Accounting
Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026

Purpose – This study investigates the effect of Strategic Management Accounting Practices on Organizational Performance by examining the mediating role of Maqasid Shariah Orientation in Sharia-based institutions and organizations in Indonesia. Design/methodology/approach – A quantitative explanatory design was employed using data collected from 250 managerial employees through a five-point Likert-scale questionnaire. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – Strategic Management Accounting Practices positively influence Organizational Performance and Maqasid Shariah Orientation. Maqasid Shariah Orientation also exerts a positive effect on Organizational Performance and significantly mediates the relationship between Strategic Management Accounting Practices and Organizational Performance. Originality/Value – This study proposes an integrative model demonstrating that Maqasid Shariah Orientation strengthens the contribution of Strategic Management Accounting Practices to organizational performance, offering insights for organizations seeking sustainable and value-based governance.