Nur Fadillah
Institut Agama Islam Negri Bone

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THE EFFECT OF IJARAH ACCOUNTING UNDERSTANDING ON IMPROVING THE FINANCIAL PERFORMANCE OF RENTAL SERVICE BUSINESS ACTORS IN BONE REGENCY Nur Fadillah; Nikmah Marzuki
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11869

Abstract

This research aims to examine the impact of understanding ijarah accounting on the financial performance of rental business owners in Bone Regency. The study applies a quantitative approach utilizing a survey method. Primary data was gathered by distributing questionnaires to 96 participants and subsequently analyzed through simple linear regression. The empirical findings reveal that a comprehension of ijarah accounting positively and significantly affects the financial performance of rental businesses. Consequently, a higher level of understanding leads to more effective financial management. Therefore, knowledge of ijarah accounting serves as a crucial element in boosting the financial outcomes of rental service enterprises.