PENERAPAN PRINSIP SYARIAH DALAM MANAJEMEN KEUANGAN USAHA MIKRO : STUDI EMPIRIS DI DESA CINANGSI KEC. CISITU KAB. SUMEDANG
Keywords:
literasi keuangan syariah, kepatuhan syariah, tata kelola islam, manajemen keuangan, kinerja usaha mikroAbstract
This study aims to examine the implementation of sharia principles in micro-enterprise financial management and its effect on business performance in Cinangsi Village, Cisitu District, Sumedang Regency. The research employed a quantitative approach with a descriptive-correlational design. The population consisted of 230 active micro-entrepreneurs, with 150 respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a Likert scale and analyzed using multiple linear regression with SPSS version 25. The results indicate that Islamic financial literacy, sharia compliance, and Islamic governance simultaneously have a significant effect on micro-enterprise performance (F = 32.45; p < 0.05). Partially, Islamic financial literacy (β = 0.42; p = 0.000), sharia compliance (β = 0.25; p = 0.022), and Islamic governance (β = 0.38; p = 0.001) each have a significant positive influence on business performance. The coefficient of determination (R² = 0.68) shows that 68% of the variation in micro-enterprise performance is explained by these three variables. The findings suggest that the application of sharia principles in financial management not only strengthens religious compliance but also enhances financial stability, operational efficiency, and long-term business sustainability. Therefore, strengthening Islamic financial literacy and governance practices is essential to improving the competitiveness and resilience of micro-enterprises in rural areas.
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