ISAFIR: Islamic Accounting and Finance Review https://journal3.uin-alauddin.ac.id/index.php/isafir <p style="text-align: justify;"><strong>ISAFIR: Islamic Accounting and Finance Review</strong> is a scientific journal in accounting and finance published by the Department of Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Alauddin Makassar. <strong>ISAFIR: Islamic Accounting and Finance Review</strong> is published twice a year (June and December). <strong>ISAFIR: Islamic Accounting and Finance Review</strong> accepts research articles according to the <a href="https://journal.uin-alauddin.ac.id/index.php/isafir/about">focus and scope.</a></p> <p style="text-align: justify;">&nbsp;</p> <p style="text-align: justify;"><strong>ISAFIR: Islamic Accounting and Finance Review</strong> is indexed in:</p> <p style="text-align: justify;"><a href="https://scholar.google.com/citations?user=oylxpdgAAAAJ&amp;hl=id&amp;authuser=2" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/gs1.png"></a> <a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=isafir%3A+islamic+accounting+and+finance+review&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcresen&amp;newsearch=1" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/bs.png"></a> <a href="https://garuda.kemdikbud.go.id/journal/view/24427" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/garuda.png"></a> <a href="https://journals.indexcopernicus.com/search/details?id=122983" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/ic1.png"></a> <a href="https://www.crossref.org/" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/crr.png"></a> <a href="https://onesearch.id/Search/Results?lookfor=%09ISAFIR+Islamic+Accounting+and+Finance+Review&amp;type=AllFields&amp;filter%5B%5D=collection%3A%22ISAFIR%3A+Islamic+Accounting+and+Finance+Review%22" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/1s_(1).png"></a> <a href="http://isjd.pdii.lipi.go.id/" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/isjd.png"></a> <a href="https://moraref.kemenag.go.id/archives/journal/100151407419592796" target="_blank" rel="noopener"><img src="/public/site/images/robyaditiya/mor.png"></a></p> <p>&nbsp;</p> Universitas Islam Negeri Alauddin Makassar en-US ISAFIR: Islamic Accounting and Finance Review 2797-166X FINANCIAL LITERACY AND PERFORMANCE AS KEYS TO THE SUSTAINABILITY OF HALAL CULINARY TOURISM SMEs IN KANIGARAN, PROBOLINGGO https://journal3.uin-alauddin.ac.id/index.php/isafir/article/view/52887 <p><em>This study aims to analyze the impact of financial literacy on the sustainability of SMEs, with performance as an intervening variable, focusing on halal culinary SMEs in Kanigaran, Probolinggo. A quantitative approach was used in this study, with data analysis conducted using SmartPLS. The findings indicate that financial literacy significantly influences both the performance of SMEs and their sustainability, both directly and through the mediation of performance. Financial literacy aids business owners in better managing their finances, while SME performance strengthens business resilience in facing market challenges. This study contributes practically to policymakers by highlighting the need for financial literacy training programs and performance enhancement strategies to support the sustainability of SMEs. Additionally, the research provides academic implications on the importance of intervening variables in the relationship between financial literacy and SME sustainability.</em></p> Khusnik Hudzafidah Ahmad Iskandar Rahmansyah Junaidi Junaidi Copyright (c) 2024 ISAFIR: Islamic Accounting and Finance Review https://creativecommons.org/licenses/by-nc-nd/4.0 2024-12-31 2024-12-31 5 2 127 146 10.24252/isafir.v5i2.52887