Behavioral Accounting Capability, Sharia Accounting Practices, Marketing Capability, and MSME Performance: An Integrated Model

Toto Heru Dwihandoko (Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit)
M. Bahril Ilmiddaviq (Program Studi Akuntansi Fakultas Ekonomi, Universitas Islam Majapahit)
Nur Ainiyah (Program Studi Akuntansi Fakultas Ekonomi, Universitas Islam Majapahit)
Hari Setiono (Program Studi Akuntansi Fakultas Ekonomi, Universitas Islam Majapahit)

Bisman (Bisnis dan Manajemen): The Journal of Business and Management
Vol. 9 No. 2 (2026): Juli

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in economic growth, yet many still struggle to translate financial and marketing knowledge into improved performance. This study develops an integrated behavioral accounting capability model to examine the effects of Sharia Accounting Practices, Behavioral Accounting Orientation, and Marketing Capability on MSME Performance. The study employed a quantitative associative approach. Primary data were collected through a five-point Likert-scale questionnaire administered to owners, managers, and employees of the three MSMEs under study. A total of 54 valid responses were analyzed using multiple linear regression with IBM SPSS Statistics. Validity and reliability tests, along with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), were conducted prior to hypothesis testing. The results show that Sharia Accounting Practices, Behavioral Accounting Orientation, and Marketing Capability each have a positive and significant effect on MSME Performance, both partially and simultaneously, with the three variables jointly explaining 95.3% of the variance in MSME Performance. These findings confirm that an integrative capability model combining Sharia-based accounting practices, behavioral accounting orientation, and marketing capability provides a robust framework for improving MSME performance.