September 5, 2025Deleted Journal

The Effect of Implementing Muamalah Principles and Sharia Accounting Literacy on the Financial Performance of MSMEs with Sharia Compliance as an Intervening Variable (A Study of MSMEs in Medan Petisah)

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Analysis uncovers how muamalah principles and Sharia accounting literacy affect financial performance, with Sharia compliance mediating outcomes.

Financial performance is significantly influenced by the implementation of muamalah principles, positively impacting MSMEs.
Sharia compliance plays a vital role, showing a strong positive effect on financial performance but negatively influences muamalah application.
The integration of Sharia accounting literacy negatively affects financial performance, yet enhances compliance among MSMEs.
Structural Equation Modeling with a Partial Least Squares approach reveals intricate relationships among the studied variables.

Mahyudin et al. (2025) studied this question.

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Analysis uncovers how muamalah principles and Sharia accounting literacy affect financial performance, with Sharia compliance mediating outcomes.