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

Yolanda Destiana; Mandala Faldini

Article Details

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

Authors:

Yolanda Destiana | Mandala Faldini

Publisher:

Institut Agama Islam Negeri (IAIN) Curup

Main Topics:

Religion | Economics, Econometrics & Finance

Journal:

AL-FALAH : Journal of Islamic Economics Vol.11 Issue mics, pp.0-0

Document Type:

Article

Publication Date:

1/2026

Document Language:

English

Document ID (Org No.):

2001874629

pISSN:

2548-2343

Abstract:

 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.

Article Details

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

Authors: Yolanda Destiana | Mandala Faldini

Publisher: Institut Agama Islam Negeri (IAIN) Curup

Main Topics: Religion | Economics, Econometrics & Finance

Journal: AL-FALAH : Journal of Islamic Economics Vol.11 Issue mics, pp.0-0

Document Type: Article

Publication Date: 1/2026

Document Language: English

Document ID (Org No.): 2001874629

pISSN: 2548-2343

Issues

Authors:

Yolanda Destiana | Mandala Faldini

Publisher:

Institut Agama Islam Negeri (IAIN) Curup

Main Topics:

Religion | Economics, Econometrics & Finance

Journal:

AL-FALAH : Journal of Islamic Economics Vol.11 Issue mics, pp.0-0

Document Type:

Article

Publication Date:

1/2026

Document Language:

English

Document ID (Org No.):

2001874629

pISSN:

2548-2343