PRAKTIK AKUNTANSI SYARIAH DALAM PENGELOLAAN KEUANGAN UMKM DI KOTA MAKASSAR: PERSPEKTIF KEBERLANJUTAN DAN INOVASI USAHA
Keywords:
Sharia Accounting, Maqasid al-Shari‘ah, MSMEs, Business Sustainability, Financial Innovation.Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the economy of Makassar City, particularly in the service sector, which is a major contributor to the Regional Gross Domestic Product (GDP). However, this contribution has not been fully supported by sound financial management and record-keeping in accordance with sharia accounting principles. This study aims to examine how sharia accounting practices are applied in the financial management of MSMEs and how they contribute to business sustainability and innovation from the perspective of Maqāṣid al-Sharī‘ah. In this study, a descriptive qualitative approach was used to collect data through interviews, observations, and document collection from MSMEs in Makassar City. The results show that MSME financial recording practices still largely use simple and manual methods, and are not yet connected to a structured financial reporting system. Sharia values such as trust, honesty, and fairness have become the ethical foundation of business processes, but have not been fully integrated into accounting practices. The application of Maqāṣid al-Sharī‘ah principles has proven effective in strengthening business sustainability by increasing transparency, social responsibility, and spiritual awareness among MSMEs. Furthermore, developing innovation in financial management through the use of digital technology and collaboration with Islamic financial institutions is key to increasing the competitiveness and sustainability of MSMEs.
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