Fadlia, Fadlia and Junaidi, Junaidi and Riyanti, Riyanti (2026) THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND KNOWLEDGE OF RIBA ON MSMES' UNDERSTANDING OF SHARIA ACCOUNTING: THE MEDIATING ROLE OF ATTITUDE TOWARD ISLAMIC ACCOUNTING. THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND KNOWLEDGE OF RIBA ON MSMES' UNDERSTANDING OF SHARIA ACCOUNTING: THE MEDIATING ROLE OF ATTITUDE TOWARD ISLAMIC ACCOUNTING, 12 (1). pp. 90-103. ISSN ISSN 2442-4420
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THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND KNOWLEDGE OF RIBA ON MSMES UNDERSTANDING OF SHARIA ACCOUNTING THE MEDIATING ROLE OF ATTITUDE TOWARD ISLAMIC ACCOUNTING.pdf - Published Version Download (376kB) |
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TURNITIN_THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND KNOWLEDGE OF RIBA ON MSMES UNDERSTANDING OF SHARIA ACCOUNTING THE MEDIATING ROLE OF ATTITUDE TOWARD ISLAMIC ACCOUNTING.pdf - Supplemental Material Download (502kB) |
Abstract
This study aims to analyze the influence of Islamic Financial Literacy and Knowledge of Riba on the Understanding of Islamic Accounting among MSMEs, with Attitude toward Islamic Accounting as a mediating variable. This study uses a quantitative approach with a correlational method. Data was obtained through a questionnaire distributed to 102 MSME respondents in Palopo City. Data analysis was carried out using Structural Equation Modeling (SEM) with the help of AMOS version 22 and SPSS version 22 software. The results showed that Islamic Financial Literacy had a positive and significant influence on Attitude toward Islamic Accounting, while Knowledge of Riba did not have a significant influence on Attitude toward Islamic Accounting. Furthermore, Attitude toward Islamic Accounting has been proven to have a positive and significant influence on the Understanding of Islamic Accounting and is able to mediate the influence of Islamic Financial Literacy and Knowledge of Riba on the Understanding of Islamic Accounting. The conclusion of this study shows that the increase in understanding of Islamic accounting among MSMEs is influenced not only by the level of literacy and knowledge of usury, but also by a positive attitude towards Islamic accounting. This research makes a theoretical contribution to the development of sharia-based financial literacy and sharia accounting research, as well as practically as a reference for educational institutions, financial regulatory bodies, and MSME support organizations in improving the understanding of Islamic accounting among MSMEs.
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | Keywords: Islamic Financial Literacy; Knowledge of Riba; Attitude toward Islamic Accounting; Understanding of Islamic Accounting; MSMEs. | |||||||||
| Subjects: | L Education > L Education (General) | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Fadlia Fadlia | |||||||||
| Date Deposited: | 07 Aug 2026 08:21 | |||||||||
| Last Modified: | 07 Aug 2026 08:21 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/6807 |
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