Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island
Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island
DOI:
https://doi.org/10.29240/alfalah.v11i1.16979Keywords:
Strategy Management, MSMEs, Halal Certificate, accounting ImplementationAbstract
Purpose:This study aims to identify and analyze the determinants of the strategies implemented by MUI-certified halal MSMEs in the application of accounting on Lombok Island.
Design/Method/Approach: This study used a qualitative approach, data was collected through in-depth interviews, observations, and documentation of MUI-certified halal MSMEs.
Findings: The research findings indicate that there are several key factors influencing the accounting implementation strategies of SMEs, namely: (1) SMEs in Lombok Island record financial transactions in conducting their businesses, (2) 67% of SMEs on Lombok Island separate personal finances from business finances, (3) 83% of SMEs on Lombok Island create transaction journals and post them to the general ledger, (4) 83% of SMEs on Lombok Island have prepared financial statements.
Originality/Values: This study contributes to the development of sharia accounting practices in the SME sector and highlights the importance of continuous mentoring so that halal SMEs can grow sustainably and professionally.
Downloads
References
Basyir G.S & Jumaidi L.T. Revealing the Role of Sharia Banking and Marketing Strategy in Halal Food and Beverage Industry. Asian Journal of Management Entrepreneurship and Social Science, 4:1, 247-263, 2024.
Diana, dkk. Analisa Faktor yang Mempengaruhi Kinerja UMKM di Tangerang Selatan. Jurnal Muhammadiyah Manajemen Bisnis, 3 : 2, 67-74. 2022
Gunawan Aji, dkk. Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (Studi Kasus pada Ayam Geprek dan Penyet Lado Mudo). Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan, 2:1, 297-308, 2024.
Hidayati Mainita, dkk. Teori Akuntansi (Pengantar dan Penerapan Konsep-Konsep Akuntansi). PT. Senpedia Publishing Indonesia. 2023.
Herwiyanti, E., Ulfah, P., & Pratiwi, U. Implementasi Standar Akuntansi Keuangan Di UMKM .Cv Budi Utama. 2020.
Ismail, M., Widagdo, A. K., & Widodo, A. Sistem Akuntansi Pengelolaan Dana Desa. Jurnal Ekonomi Dan Bisnis, 19:2, 323-340, 2016.
Kristiyani, D., & Hamidah, H. Model Penerapan Akuntansi Sektor Publik Untuk Mencegah Fraud Pada Sektor Publik Di Era Digital. Jurnal Bisnis Dan Akuntansi, 22:2, 289-304, 2020.
Matapere, N. M., & Nugroho, P. I. Pengaruh Hasil Belajar Pengantar Akuntansi Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi Uksw Dengan Motivasi Belajar Sebagai Variabel Moderasi. Jurnal Ilmiah Mea (Manajemen, Ekonomi, & Akuntansi), 4:1, 257-270, 2020.
Novius, A. Analisis Pemahaman Mahasiswa Akuntansi Dalam Menghadapi Mata Kuliah Dasar-Dasar Akuntansi (Studi Pada Mahasiswa Akuntansi-S1 Universitas Islam Negeri Sultan Syarif Kasim Riau). Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 5:2, 271-283, 2022.
Nugroho, P.I. & Takaliwuhang, J.G. Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (UMKM):Aku Cendol Kamu Salatiga. Jurnal Pendidikan Ekonomi, 10:2, 340-346, 2024.
Rahmawati, M. Peran Aplikasi Komputer Berbasis Akuntansi Untuk Badan Usaha Dalam Persfektif Sistem Informasi. Jurnal Perspektif, 13:2, 171-183, 2015.
Rukmiyati, NMR. Penerapan Akuntansi oleh Bisnis Skala Kecil pada Sektor Pariwisata di Ubud. Jurnal Kepariwisataan, 19 : 1, 2581-1053, 2020.
Salmiah N., dkk. Analisis Penerapan Akuntansi dan Kesesuainnya dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru). Jurnal Akuntansi (Media Riset dan Keuangan), 3:2, 212-226, 2015.
Sugiyono. Metode Penelitian Kualitatif R & D. Bandung: lfabeta, 2014.
Sugiyono. Memahami Penelitian Kualitatif. Bandung : Alfabeta, 2016.
Sukmadinata, Syaodih, Nana. Metode Penelitian Pendidikan. Bandung : PT. Remaja, 2019.
Sumadi,. Metode Penelitian. Jakarta: Rajawali Press, 2020.
Sutopo Hadi Aristo. Terampil Mengelolah Data Kualitatif. Jakarta: Prenada Media Grup, 2016.
Wahyuningsih, A. “Implementasi Akuntansi Sistem Pembelian Dan Penjualan Obat Dengan Menggunakan Aplikasi MYOB Accounting Pada Praktek Kedokteran.” Jurnal Sisfokom (Sistem Informasi DanKomputer), 2:2, 5-11, 2013.
Zufriady. Metodologi Penelitian Pengantar Dan Implementasi. Jakarta: Halaman Moeka Publishi, 2015.
Internet :
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Yolanda Destiana, Mandala Faldini
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with Al-FALAH : Journal of Islamic Economics agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA 4.0 Deed | Attribution-ShareAlike 4.0 International | Creative Commons (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a 