Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach
Sultan Sultan
Muhammadiyah University of Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Influence of Murabahah and Musyarakah Financing on the Financial Performance of Palopo MSMEs Nurhikma Nurhikma; Junaidi Junaidi; Sultan Sultan
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.7.1.919-930

Abstract

Purpose: This study aims to analyze the effect of murabahah and musyarakah financing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Methodology: The research employs a quantitative approach using a survey method by distributing questionnaires to 130 respondents selected through purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS software. Results: The results show that both murabahah and musyarakah financing have a positive and significant effect on MSMEs' financial performance, both partially and simultaneously. Findings: The main findings indicate that musyarakah financing has a more dominant influence compared to murabahah, as its profit-sharing mechanism enhances business efficiency, productivity, and financial stability. Novelty & Originality: The novelty of this study lies in its specific focus on evaluating the effectiveness of two Islamic financing contracts in improving MSMEs' financial performance within a local context, which remains limited in prior research. The originality is strengthened by the integration of empirical analysis based on primary data and the simultaneous testing of both contracts within a single analytical model. Conclusions: In conclusion, optimizing murabahah and musyarakah financing is an effective strategy to improve MSMEs' financial performance, although other external factors also contribute to performance outcomes. Type of Paper: This paper is an empirical research paper.
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 Junaidi Junaidi Nurafni Nurafni Nurhikma Nurhikma Sofyan Syamsuddin