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All Journal Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach
Sofyan Syamsuddin
Muhammadiyah University of Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The The Influence of Investment Knowledge, Sharia Financial Literacy, and Siri' on Investment Interest in the Sharia Capital Market Coastal Communities in Palopo City: A Study on Coastal Communities in Palopo City Dhea Resky Ananda; Jumawan Jasman; Sofyan Syamsuddin; Samsinar Samsinar
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.749-760

Abstract

The development of technology and the Islamic capital market in Indonesia shows great potential in driving economic growth based on Islamic principles. However, community participation, especially in coastal areas such as the city of Palopo, remains relatively low despite the development of regulations and instruments in the sharia capital market. Purpose: This study aims to analyze the influence of investment knowledge, sharia financial literacy, and Siri’ on investment interest in the sharia capital market, methodology: using a quantitative method. The research population includes the coastal community of Palopo City who have the potential to participate in sharia-based investment activities, using a non-probability sampling technique with a purposive sampling approach, while respondent selection was conducted thru incidental (accidental) sampling, resulting in 163 respondents. Data analysis was conducted using SmartPLS based on structural equation modeling (SEM) with a Partial Least Square (PLS) approach. Results: the research results show that investment knowledge is not urgent in influencing investment interest in the sharia capital market. On the contrary, sharia financial literacy and the value of Siri' are very urgent in influencing investment interest in the sharia capital market. Findings: sharia financial literacy and the cultural value of Siri’ become important factors that drive the community's interest in investing in the sharia capital market, whereas investment knowledge alone is not sufficient to increase investment interest. Novelty: this research integrates economic, religious, and local wisdom factors by incorporating the cultural value of Siri’ as a variable that influences investment interest in the sharia capital market. Originality: this research provides a new perspective in the study of sharia investment by examining the influence of the local Siri’ cultural values on investment interest in coastal communities. Conclusion: the investment interest of coastal communities in the sharia capital market is more influenced by sharia financial literacy and the value of Siri’ than by investment knowledge alone. Type of paper: Empirical research.
The Effect of Accounting Information System Use and Accounting Understanding on The Quality of MSME Financial Reports Nurafni Nurafni; Sultan Sultan; Sofyan Syamsuddin
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 6 (2026): August 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i6.635

Abstract

This study aims to analyze the impact of the use of Accounting Information Systems (AIS) and accounting understanding on the quality of financial reports of MSMEs in Palopo City. The method used in this study is a quantitative approach, with primary data obtained through the distribution of questionnaires to MSME actors. The population studied includes all active MSMEs in Palopo City that have been operating for at least three years. The sampling process was carried out using non-probability sampling using the convenience sampling method, resulting in 120 respondents as a sample. Data analysis was performed using multiple linear regression using SPSS version 27. The research findings indicate that individually, the use of Accounting Information Systems does not have a significant impact on the quality of MSME financial reports, while accounting understanding has a positive and significant impact. Collectively, both variables have a significant effect on the quality of financial reports with a coefficient of determination reaching 80.1%. The implementation of this study indicates that improving the quality of MSME financial reports must be done by strengthening accounting understanding and implementing accounting information systems gradually, so that financial management can be more effective, precise, and in accordance with applicable accounting standards.
Co-Authors Dhea Resky Ananda Jumawan Jasman Nurafni Nurafni Samsinar Samsinar Sultan Sultan