Strategic Management Accounting Practices and Organizational Performance Through Maqasid Shariah Orientation

Anita Kusuma Dewi; Umiaty Hamzani; Maulidia Berlianti; Mardiah Kenamon

doi:10.61255/jeemba.v4i4.1508

Authors

Anita Kusuma Dewi Politeknik Negeri Lampung, Bandar Lampung, 35144, Indonesia
Umiaty Hamzani Universitas Tanjungpura, Pontianak, 78124, Indonesia
Maulidia Berlianti Politeknik Negeri Sriwijaya, Palembang, 30139, Indonesia
Mardiah Kenamon Universitas Baturaja, Baturaja, 32115, Indonesia

DOI:

https://doi.org/10.61255/jeemba.v4i4.1508

Keywords:

Maqasid Shariah, Organizational Performance, PLS-SEM, Strategic Accounting, Sustainability

Abstract

Purpose – This study investigates the effect of Strategic Management Accounting Practices on Organizational Performance by examining the mediating role of Maqasid Shariah Orientation in Sharia-based institutions and organizations in Indonesia.

Design/methodology/approach – A quantitative explanatory design was employed using data collected from 250 managerial employees through a five-point Likert-scale questionnaire. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Finding/Results – Strategic Management Accounting Practices positively influence Organizational Performance and Maqasid Shariah Orientation. Maqasid Shariah Orientation also exerts a positive effect on Organizational Performance and significantly mediates the relationship between Strategic Management Accounting Practices and Organizational Performance.

Originality/Value – This study proposes an integrative model demonstrating that Maqasid Shariah Orientation strengthens the contribution of Strategic Management Accounting Practices to organizational performance, offering insights for organizations seeking sustainable and value-based governance.

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