Revenue Journal: Management and Entrepreneurship
Vol 4 No 2 (2026): Revenue Journal: Management and Entrepreneurship

Strengthening Business Capital and Sharia MSME Performance: The Mediating Role of Financial Management in an Islamic Business Perspective

Muslihun Muslihun (Universitas Islam An-Nur Lampung, Indonesia)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the strengthening of business capital on the performance of Sharia-based MSMEs in Sukarame District, Bandar Lampung City with financial management as a mediating variable from the Islamic business perspective. Sharia-based MSMEs have a strategic role in the Indonesian economy, but still face various obstacles such as capital limitations and low sharia financial literacy. This study uses a quantitative approach with a survey method through distributing questionnaires to 80 Sharia-based MSME actors in Sukarame District. The sampling technique used purposive sampling with the criteria of MSMEs that have been operating for at least one year and implementing sharia principles. Data analysis was performed using path analysis with SPSS version 25.0. The results showed that business capital has a positive and significant effect on MSME performance, business capital has a positive and significant effect on financial management, financial management has a positive and significant effect on MSME performance, and financial management is able to mediate the effect of business capital on MSME performance. This study provides a theoretical contribution to the development of sharia business management and practical implications for MSME actors, the government, and sharia financial institutions in improving the performance of Sharia-based MSMEs.

Copyrights © 2026






Journal Info

Abbrev

rjme

Publisher

Subject

Economics, Econometrics & Finance

Description

Revenue Journal: Management and Entrepreneurship is a high-quality, open-access, peer-reviewed journal published by Bimbingan Belajar Assyfa. Revenue Journal: Management and Entrepreneurship provide a platform for researchers, academicians, professionals, practitioners, and students to impart and ...