Religiosity and Literacy of Sharia Accounting on Financial Reporting Compliance of Sharia MSMEs: The Role of Sequential Mediation of Ethical Commitment and Self-Regulation
Keywords:
Religiosity, Sharia Accounting Literacy, Ethical Commitment, Self-Regulation, Financial Reporting Compliance, Sharia MSMEs
Abstract
Financial reporting compliance is the foundation of sharia business accountability, but sharia MSME actors still show weak administrative discipline even though their accounting literacy and religious values are relatively adequate. This study examines the influence of religiosity and sharia accounting literacy on financial reporting compliance through sequential mediation of ethical commitment and self-regulation in 120 sharia MSME actors who are members of PPUB Banyumas. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The test results showed that sharia accounting religiosity and literacy had a positive effect on ethical commitment and reporting compliance, ethical commitment to strengthen self-regulation, and sequential mediation of ethical-self-regulation commitment proved significant. This research contributes to developing an Internal Ethical Compliance Framework that shifts the orientation of sharia accounting research from structural governance to the internal psychological mechanism of business actors.
References
Abdullah, N., & Nurhayati, S. (2025). Ethical commitment and accountability behavior in Islamic microenterprises. Journal of Islamic Accounting and Business Research.
Abojeib, M., & Alchaar, M. (2023). Governance, disclosure, and reporting quality in Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management.
Abozaid, A. (2024). Sharia supervisory boards and compliance behavior in Islamic finance. Journal of Islamic Accounting and Business Research.
Ahmad, R., & Farid, M. (2025). Symbolic ethical identity and reporting behavior in Islamic business. Journal of Business Ethics.
Bagis, F., & Adawiyah, W. R. (2024). Islamic spiritual values and ethical entrepreneurship among Muslim business actors. Journal of Islamic Marketing.
Baumeister, R. F., & Vohs, K. D. (2023). Self-regulation and behavioral consistency in organizational contexts. Personality and Social Psychology Review.
Baumeister, R. F., & Tierney, J. (2023). Willpower and Self-Regulation in Everyday Life (2nd ed.). Penguin Academic Press.
Chouaibi, J., Belhouchet, S., & Chouaibi, Y. (2025). Self-control mechanisms and ethical financial behavior in emerging markets. Journal of Financial Crime.
Darmawan, A., Wibowo, H., & Santoso, B. (2024). Financial literacy and MSME reporting sustainability. Cogent Business & Management.
Darmawan, A., & Kartika Wati, R. (2025). Mediasi psikologis dalam perilaku kepatuhan akuntansi syariah. Jurnal Ekonomi Pembangunan.
DinarStandard. (2024). State of the Global Islamic Economy Report 2024/25.
Duckworth, A. L., Taxer, J. L., Eskreis-Winkler, L., Galla, B. M., & Quirk, A. (2023). Self-regulation in daily life: Implications for financial and ethical behavior. Annual Review of Psychology.
Duckworth, A. L. (2023). Self-Discipline and Behavioral Consistency: Foundations for Organizational Behavior. Oxford University Press.
Farooq, O., Khalid, R., & Hassan, M. K. (2023). Accountability and disclosure practices in Islamic business entities. Journal of Business Ethics.
Fitriani, N., & Nugroho, B. (2023). Self-regulation dan konsistensi pencatatan keuangan usaha mikro. Jurnal Riset Akuntansi dan Keuangan.
Glock, C. Y., & Stark, R. (1965). Religion and Society in Tension. Rand McNally.
Handayani, S., & Wibowo, H. (2024). Nilai keagamaan dan tata kelola keuangan UMKM syariah. Jurnal Dinamika Akuntansi dan Bisnis.
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics.
Haniffa, R., & Hudaib, M. (2025). Accountability and Ethics in Islamic Business Organizations (2nd ed.). Edinburgh University Press.
Hassan, M. K., Rabbani, M. R., & Khan, S. (2024). Legitimacy, stakeholder trust, and sustainability in Islamic institutions. Journal of Islamic Accounting and Business Research.
Hassan, M. K., & Rashid, M. (2024). Islamic Accounting and Governance: Theory and Practice. Palgrave Macmillan.
Kementerian Koperasi dan UKM RI. (2025). Laporan Perkembangan UMKM dan Ekonomi Syariah Indonesia.
Khan, T., Mustapha, N., & Yusof, R. (2024). Religiosity, self-control, and ethical financial behavior. International Journal of Ethics and Systems.
Kurniawan, D., & Santika, I. (2025). Pengaruh literasi keuangan syariah terhadap kepatuhan pelaporan UMKM. Jurnal Ekonomi Syariah Teori dan Terapan.
Li, X., Zhang, Y., & Chen, W. (2024). Self-regulation and disciplined financial behavior in small business contexts. Journal of Business Research.
Muammar, S., & Bagis, F. (2023). Islamic entrepreneurship knowledge and ethical orientation of Muslim MSME actors. Journal of Enterprising Communities.
Nguyen, T., & Le, H. (2024). Behavioral compliance mechanisms in emerging market SMEs. Small Business Economics.
Nurhayati, L., & Ramadhan, F. (2023). Religiusitas dan perilaku bisnis etis pelaku UMKM syariah. Jurnal Ekonomi dan Bisnis Islam.
Prasetyo, A., & Handayani, R. (2024). Literasi akuntansi syariah dan akuntabilitas UMKM di Indonesia. Jurnal Akuntansi dan Keuangan Indonesia.
Rahman, A., & Ahmad, S. (2024). Religiosity and ethical accountability among Islamic entrepreneurs. Journal of Islamic Marketing.
Rahman, A., & Hossain, M. Z. (2024). Technical knowledge and ethical compliance in Islamic financial reporting. International Journal of Islamic and Middle Eastern Finance and Management.
Ramdhani, M., & Aisyah, S. (2023). Akuntabilitas dan transparansi pelaporan keuangan lembaga bisnis syariah. Jurnal Akuntansi dan Auditing Indonesia.
Rest, J. (2024). Moral development and ethical decision-making in organizational behavior. Journal of Business Ethics.
Rest, J., Narvaez, D., & Thoma, S. (2024). Moral Development in the Professions: Psychology and Applied Ethics (Rev. ed.). Routledge.
Rosalina, D., Fauziah, N., & Prananta, W. (2023). Accounting literacy and MSME accountability in emerging economies. Journal of Small Business and Enterprise Development.
Rosalina, D., & Bagis, F. (2023). Literasi dan religiusitas dalam praktik akuntansi UMKM syariah. Jurnal Akuntansi dan Keuangan Islam.
Sarea, A., & Hanefah, M. M. (2023). Sharia governance and financial reporting quality. Journal of Islamic Accounting and Business Research.
Sasmito, C., Rahayu, S., & Prasetya, D. (2024). Administrative discipline and reporting consistency among Islamic microenterprises. Cogent Business & Management.
Setiawan, B., & Santoso, T. (2023). Financial literacy and reporting compliance among Islamic MSMEs. International Journal of Islamic and Middle Eastern Finance and Management.
Setiawan, B., & Prananta, W. (2024). Tata kelola dan kepatuhan pelaporan UMKM berbasis syariah. Jurnal Bisnis dan Akuntansi.
Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. Academy of Management Review.
Wibowo, H., Darmawan, A., & Adawiyah, W. R. (2023). Sharia governance quality and disclosure practices among Islamic MSMEs. Journal of Islamic Accounting and Business Research.
Widiastuti, E., & Salman, K. R. (2024). Komitmen etis dan disiplin pelaporan keuangan UMKM. Jurnal Akuntansi Multiparadigma.
Abojeib, M., & Alchaar, M. (2023). Governance, disclosure, and reporting quality in Islamic financial institutions. International Journal of Islamic and Middle Eastern Finance and Management.
Abozaid, A. (2024). Sharia supervisory boards and compliance behavior in Islamic finance. Journal of Islamic Accounting and Business Research.
Ahmad, R., & Farid, M. (2025). Symbolic ethical identity and reporting behavior in Islamic business. Journal of Business Ethics.
Bagis, F., & Adawiyah, W. R. (2024). Islamic spiritual values and ethical entrepreneurship among Muslim business actors. Journal of Islamic Marketing.
Baumeister, R. F., & Vohs, K. D. (2023). Self-regulation and behavioral consistency in organizational contexts. Personality and Social Psychology Review.
Baumeister, R. F., & Tierney, J. (2023). Willpower and Self-Regulation in Everyday Life (2nd ed.). Penguin Academic Press.
Chouaibi, J., Belhouchet, S., & Chouaibi, Y. (2025). Self-control mechanisms and ethical financial behavior in emerging markets. Journal of Financial Crime.
Darmawan, A., Wibowo, H., & Santoso, B. (2024). Financial literacy and MSME reporting sustainability. Cogent Business & Management.
Darmawan, A., & Kartika Wati, R. (2025). Mediasi psikologis dalam perilaku kepatuhan akuntansi syariah. Jurnal Ekonomi Pembangunan.
DinarStandard. (2024). State of the Global Islamic Economy Report 2024/25.
Duckworth, A. L., Taxer, J. L., Eskreis-Winkler, L., Galla, B. M., & Quirk, A. (2023). Self-regulation in daily life: Implications for financial and ethical behavior. Annual Review of Psychology.
Duckworth, A. L. (2023). Self-Discipline and Behavioral Consistency: Foundations for Organizational Behavior. Oxford University Press.
Farooq, O., Khalid, R., & Hassan, M. K. (2023). Accountability and disclosure practices in Islamic business entities. Journal of Business Ethics.
Fitriani, N., & Nugroho, B. (2023). Self-regulation dan konsistensi pencatatan keuangan usaha mikro. Jurnal Riset Akuntansi dan Keuangan.
Glock, C. Y., & Stark, R. (1965). Religion and Society in Tension. Rand McNally.
Handayani, S., & Wibowo, H. (2024). Nilai keagamaan dan tata kelola keuangan UMKM syariah. Jurnal Dinamika Akuntansi dan Bisnis.
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics.
Haniffa, R., & Hudaib, M. (2025). Accountability and Ethics in Islamic Business Organizations (2nd ed.). Edinburgh University Press.
Hassan, M. K., Rabbani, M. R., & Khan, S. (2024). Legitimacy, stakeholder trust, and sustainability in Islamic institutions. Journal of Islamic Accounting and Business Research.
Hassan, M. K., & Rashid, M. (2024). Islamic Accounting and Governance: Theory and Practice. Palgrave Macmillan.
Kementerian Koperasi dan UKM RI. (2025). Laporan Perkembangan UMKM dan Ekonomi Syariah Indonesia.
Khan, T., Mustapha, N., & Yusof, R. (2024). Religiosity, self-control, and ethical financial behavior. International Journal of Ethics and Systems.
Kurniawan, D., & Santika, I. (2025). Pengaruh literasi keuangan syariah terhadap kepatuhan pelaporan UMKM. Jurnal Ekonomi Syariah Teori dan Terapan.
Li, X., Zhang, Y., & Chen, W. (2024). Self-regulation and disciplined financial behavior in small business contexts. Journal of Business Research.
Muammar, S., & Bagis, F. (2023). Islamic entrepreneurship knowledge and ethical orientation of Muslim MSME actors. Journal of Enterprising Communities.
Nguyen, T., & Le, H. (2024). Behavioral compliance mechanisms in emerging market SMEs. Small Business Economics.
Nurhayati, L., & Ramadhan, F. (2023). Religiusitas dan perilaku bisnis etis pelaku UMKM syariah. Jurnal Ekonomi dan Bisnis Islam.
Prasetyo, A., & Handayani, R. (2024). Literasi akuntansi syariah dan akuntabilitas UMKM di Indonesia. Jurnal Akuntansi dan Keuangan Indonesia.
Rahman, A., & Ahmad, S. (2024). Religiosity and ethical accountability among Islamic entrepreneurs. Journal of Islamic Marketing.
Rahman, A., & Hossain, M. Z. (2024). Technical knowledge and ethical compliance in Islamic financial reporting. International Journal of Islamic and Middle Eastern Finance and Management.
Ramdhani, M., & Aisyah, S. (2023). Akuntabilitas dan transparansi pelaporan keuangan lembaga bisnis syariah. Jurnal Akuntansi dan Auditing Indonesia.
Rest, J. (2024). Moral development and ethical decision-making in organizational behavior. Journal of Business Ethics.
Rest, J., Narvaez, D., & Thoma, S. (2024). Moral Development in the Professions: Psychology and Applied Ethics (Rev. ed.). Routledge.
Rosalina, D., Fauziah, N., & Prananta, W. (2023). Accounting literacy and MSME accountability in emerging economies. Journal of Small Business and Enterprise Development.
Rosalina, D., & Bagis, F. (2023). Literasi dan religiusitas dalam praktik akuntansi UMKM syariah. Jurnal Akuntansi dan Keuangan Islam.
Sarea, A., & Hanefah, M. M. (2023). Sharia governance and financial reporting quality. Journal of Islamic Accounting and Business Research.
Sasmito, C., Rahayu, S., & Prasetya, D. (2024). Administrative discipline and reporting consistency among Islamic microenterprises. Cogent Business & Management.
Setiawan, B., & Santoso, T. (2023). Financial literacy and reporting compliance among Islamic MSMEs. International Journal of Islamic and Middle Eastern Finance and Management.
Setiawan, B., & Prananta, W. (2024). Tata kelola dan kepatuhan pelaporan UMKM berbasis syariah. Jurnal Bisnis dan Akuntansi.
Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. Academy of Management Review.
Wibowo, H., Darmawan, A., & Adawiyah, W. R. (2023). Sharia governance quality and disclosure practices among Islamic MSMEs. Journal of Islamic Accounting and Business Research.
Widiastuti, E., & Salman, K. R. (2024). Komitmen etis dan disiplin pelaporan keuangan UMKM. Jurnal Akuntansi Multiparadigma.
Published
2026-05-25
How to Cite
Wibowo, H., Darmawan, A., Wati, R. K., & Darodjat. (2026). Religiosity and Literacy of Sharia Accounting on Financial Reporting Compliance of Sharia MSMEs: The Role of Sequential Mediation of Ethical Commitment and Self-Regulation. International Journal of Education, Vocational and Social Science , 5(02), 3647-3665. https://doi.org/10.63922/ijevss.v5i02.6366
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
