Islamic Accounting Literacy and Business Sustainability: Evidence from Indonesian MSMEs
Keywords:
Islamic Accounting Literacy, Business Sustainability, MSMEs, Islamic AccountingAbstract
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, yet business sustainability remains a significant challenge, particularly in relation to financial management capabilities. One competency expected to enhance business sustainability is Islamic accounting literacy. This study aims to analyze the level of Islamic accounting literacy, examine the level of business sustainability, and investigate the effect of Islamic accounting literacy on the business sustainability of MSMEs within the Insan Kreasi Indonesia Community. The study employed a quantitative explanatory research design. Primary data were collected through questionnaires distributed to MSME owners selected using purposive sampling. Data were analyzed using descriptive statistics, coefficient of determination, and simple linear regression with IBM SPSS Statistics. The findings indicate that both Islamic accounting literacy and business sustainability are at high levels. Regression analysis reveals that Islamic accounting literacy has a positive and significant effect on business sustainability (β = 0.241; p = 0.017), explaining 16.1% of the variance in business sustainability (R² = 0.161). The study concludes that strengthening Islamic accounting literacy improves financial governance and contributes to the long-term sustainability of MSMEs. Therefore, continuous training and mentoring programs in Islamic accounting literacy are recommended to enhance sustainable business performance.
References
Amailiya, L., Edman, M., & Sumiyati. (2024). The Influence of Sharia Financial Literacy and Sharia Financial Inclusion on the Sustainability of Small and Medium Enterprises in the Bandung Raya Region. Indonesian Interdisciplinary Journal of Sharia Economics, 7(3), 5034–5048. https://doi.org/10.31538/iijse.v7i3.5088
Badria, N., & Hasanah, N. (2025). Building business sustainability: The role of Islamic financial literacy and basic accounting understanding. Journal of Islamic Economics. https://doi.org/10.65663/commercio.v2i1.154
Badria, N., & Hasanah, N. (2025). Building Business Sustainability: The Role of Islamic Financial Literacy and Basic Accounting Understanding. Journal of Islamic Economics, 2(1). https://doi.org/10.65663/commercio.v2i1.154
Cahyawati, N. E., Nantungga, K. H., & Tumewang, Y. K. (2023). The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable. Journal of Contemporary Accounting, 5(2), 71–82. https://doi.org/10.20885/jca.vol5.iss2.art2
Cahyawati, N. E., Nantungga, K. H., & Tumewang, Y. K. (2024). The Influence of Financial Technology and Literacy on MSMEs Sustainability with Financial Inclusion as a Mediating Variable. Journal of Contemporary Accounting, 5(2).
Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). Sage Publications.
Dewi, R. K., & Purwantini, A. H. (2023). Literasi dan inklusi keuangan, serta keterampilan akuntansi untuk keberlanjutan UMKM. Akuntansi Bisnis & Manajemen, 30(2). https://doi.org/10.35606/jabm.v30i2.1279
Dewi, R. K., & Purwantini, A. H. (2023). Literasi dan Inklusi Keuangan, serta Keterampilan Akuntansi untuk Keberlanjutan UMKM. Akuntansi Bisnis & Manajemen, 30(2). https://doi.org/10.35606/jabm.v30i2.1279
Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). Sage Publications. (Rujukan ini digunakan untuk kriteria reliabilitas/Cronbach's Alpha yang juga banyak dirujuk dalam penelitian kuantitatif.)
Hasibuan, B. K., et al. (2024). Pathways to SME Sustainability Integrating Islamic Finance, Islamic Financial Literacy and Government Support. Journal of Ecohumanism, 3(8).
Ikatan Akuntan Indonesia. (2022). Standar Akuntansi Keuangan Syariah. Ikatan Akuntan Indonesia.
Isnaeny, R. N., & Susilowati, D. (2023). Does literacy affect business sustainability? Evidence from MSMEs. AJAR, 6(2), 129–145. https://doi.org/10.35129/ajar.v6i02.451
Likert, R. (1932). A technique for the measurement of attitudes. Archives of Psychology, 140, 1–55.
Maskuri, M. F., Febriyanto, A., Baroroh, H., & Nurullaily, S. (2024). Factors Affecting the Sustainability of Halal MSMEs in Yogyakarta: A Study on Literacy, Digitalization, and Fintech. Diponegoro Journal of Economics, 13(4), 37–56. https://doi.org/10.14710/djoe.47679
OECD. (2023). Financing SMEs and Entrepreneurs 2023: An OECD Scoreboard. OECD Publishing.
OECD. (2023). Financing SMEs and Entrepreneurs 2023: Highlights. OECD Publishing.
Prasetya, A., Rahardjo, K., Mawardi, M. K., Hidayat, R. R., & Prakasa, Y. (2021). The mediation role of financial literation in ensuring MSMEs sustainability: An organizational characteristics perspective. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 18(1), 61–79. https://doi.org/10.31106/jema.v18i1.10356
Prasetya, A., Rahardjo, K., Mawardi, M. K., Hidayat, R. R., & Prakasa, Y. (2021). The Mediation Role of Financial Literation in Ensuring MSMEs Sustainability: An Organizational Characteristics Perspective. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 18(1), 61–79. https://doi.org/10.31106/jema.v18i1.10356
Puspita, V. A., Rinaldo, D., & Gunardi. (2024). Enhancing Financial Literacy to Promote Sustainability in MSMEs. Jurnal Ilmu Keuangan dan Perbankan, 14(1), 95–104. https://doi.org/10.34010/jika.v14i1.14393
Ramadhan, A. R. (2023). The transformation of Sharia accounting in promoting sustainability economic growth. Balance: Journal of Islamic Accounting, 4(2), 101–124. https://doi.org/10.21274/balance.v4i2.8303
Sugiyono. (2023). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Edisi terbaru). Alfabeta.
Widiantari, K. S., Putra, I. G. K. S., & Basmantra, I. N. (2024). Influences on MSME Sustainability: The Roles of Financial Literacy, Business Capital, and Financial Inclusion. Review of Management, Accounting, and Business Studies, 5(2).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Khairil Anshari, Riana Sitio, Yurmaini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Penulis memberikan hak cipta karyanya kepada jurnal Brilliant yang dilisensikan dengan Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) yang memungkinkan orang lain untuk menggunakan karya dengan pengakuan kepengarangan karya dan publikasi awal dalam jurnal ini.
