The Effect of Sharia Accounting Literacy Understanding and Digital Literacy on Students' Readiness for Halal Entrepreneurship in the E- Commerce Era

Abstrak

This study aims to examine the effect of sharia accounting literacy understanding and digital literacy on students' readiness for halal entrepreneurship in the e-commerce era. The study employs a quantitative associative research design, using questionnaires distributed to 259 respondents selected through purposive sampling from active students of the Sharia Accounting study programme, Faculty of Economics and Islamic Business (FEBI), UIN Raden Intan Lampung, cohorts 2022–2024. The analytical methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis testing through multiple linear regression, coefficient of determination (R²), partial t-test, and simultaneous F-test, all processed using SPSS version 26. The results reveal that sharia accounting literacy understanding has a significant positive effect on students' halal entrepreneurial readiness (sig. 0.000; t = 5.610). Digital literacy also has a significant positive effect (sig. 0.009; t = 2.647). Simultaneously, both variables significantly influence halal entrepreneurial readiness (F = 91.567; sig. 0.000), explaining 41.2% of the variance (Adjusted R² = 0.412). These findings suggest that strengthening sharia accounting literacy and digital literacy competencies is essential for preparing students to engage in sharia-compliant and digitally adaptive entrepreneurial activities.