This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.

Many Muslim communities still consider business ethics to be unimportant in business activities, because business is nothing more than just seeking profit. This study will discuss how business ethics are in the perspective of the Qur'an. This study includes library research, namely research that examines data sourced from library materials, using the thematic interpretation method. This study is based on the interpretation of verses of the Qur'an that directly discuss business morality and verses that do not directly discuss business morality. Business in the Qur'an is both material and immaterial. Where business in the Qur'an does not only prioritize material profit but also spiritual profit. The existence of business morality cannot be separated from the business itself. The business morality of the Qur'an contains basic business values ??such as the values ??of unity, balance, free will, accountability, and ihsan. Then it gives birth to business morality which is free from elements of falsehood, damage and injustice such as usury, fraud, reducing the measure or fraud, corruption, bribery, gambling, gharar and hoarding and so on. Then business in the Qur'an highly prioritizes hasanah values ??such as honesty, trustworthiness, fairness, social responsibility, istiqomah, tolerance and friendliness in business life. Thus, business ethics in the Qur'an are not only oriented towards fulfilling the needs and welfare of life in the world, but also business as a means of goodness for safety in the hereafter.