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All Journal Jurnal Ekonomi & Keuangan Islam Riset Akuntansi dan Bisnis Indonesia
Erita Rosalina, Erita
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Economics, Econometrics & Finance

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Valuing what matters in Islamic microfinance: Sharia-based ethics and limits of murabahah Yunita, Anggraeni; Rosalina, Erita; Sumar, Sumar; Wardhani, Rulyanti Susi
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 1, January 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss1.art4

Abstract

Purpose – This study examines the effect of murabahah financing on the net business income of small-scale fishermen in coastal Sumatra and tests whether Sharia value added (SVA), a maqāṣid al-sharīʿah-oriented multidimensional construct, mediates this relationship.Methodology – A structured survey was administered to 310 fishermen selected through clustered sampling across 31 coastal sub-districts in Sumatra. The proposed model was analyzed using partial least squares structural equation modeling (PLS-SEM) to estimate the direct and indirect effects of murabahah implementation, SVA, and net business income.Findings – Murabahah implementation had a positive and significant direct effect on fishermen’s net business income. Murabahah implementation also significantly affected SVA. However, SVA does not have a significant direct effect on net business income. Despite this, the indirect effect of murabahah implementation on income through SVA was statistically significant, indicating the mediating role of SVA. Implications – The results suggest that assessing Islamic microfinance solely through profitability or repayment metrics is insufficient. Evaluation frameworks should incorporate value-based indicators reflected in SVA, such as perceived fairness, ethical orientation, and social benefits, when designing and assessing murabahah-based financing programs for marginalized coastal communities.Originality – This study provides field-based evidence from the fisheries sector by empirically positioning SVA as a mediating mechanism linking murabahah implementation to financial performance, offering a value-oriented perspective that goes beyond procedural contractual compliance.
The Effects of Financial Inclusion and Financial Literacy on MSMEs' Financial Performance in Belitung Amalia, Syafrina Nafla; Rosalina, Erita; Anggita, Wenni
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.455

Abstract

ABSTRACT Purpose: The purpose of this study is to examine how financial inclusion and financial literacy affect MSMEs' financial performance in Belitung. Additionally, it aims to determine how each variable contributes to long-term gains in corporate performance. Methodology/approach: This study uses a survey method as part of a quantitative approach. A selective sample of 100 MSME operators in Belitung provided the data. A questionnaire based on measures of financial performance, financial inclusion, and financial literacy served as the research tool. Multiple linear regression analysis was then performed on the collected data using SPSS software. Results/findings: The study's findings show that financial literacy significantly and favourably affects MSMEs' financial performance in Belitung. In the meantime, it doesn't seem like financial inclusion significantly affects MSMEs' financial performance. Conclusions: These results suggest that enhancing MSME owners' financial success is mostly dependent on their capacity to comprehend and manage their finances. However, the ability to use formal financial services efficiently is a prerequisite for their direct influence. Limitations: The results of this study cannot yet be widely applied because it is restricted to a sample of 100 MSME operators in Belitung and only employs two independent variables. Contribution: This study offers empirical proof of the significance of financial inclusion and financial literacy in enhancing MSMEs' financial performance at the regional level. Keywords: financial literacy; financial inclusion; financial performance; MSMEs
Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals Yudiska, Sonia; Rosalina, Erita; Yanto, Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.464

Abstract

Purpose: This study examines the effect of independent commissioner proportion and leverage on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. In this study, financial performance is measured using ROE. Methodology: This study employs a quantitative approach using secondary data from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was performed using panel data regression techniques with EViews 12 software to examine the effects of the independent variables on financial performance. Results: The findings show that leverage has a negative and significant effect on ROE, indicated by prob (0.0001). Meanwhile, the percentage of independent commissioners has no significant relationship, as shown by prob (0.8454). Conclusions: This study concludes that leverage is an important factor affecting financial performance, while the proportion of independent commissioners has no significant influence on ROE. Limitations: This study is limited to consumer non-cyclicals companies listed on the IDX and only examines two independent variables during the 2020–2024 period. Contribution: This study provides empirical information about the factors influencing financial performance and contributes to the development of corporate governance and financial management literature in Indonesia.
Co-Authors Amalia, Syafrina Nafla Anggraeni Yunita Dian Prihardini Wibawa Rulyanti Susi Wardhani Sumar, Sumar Wenni Anggita, Wenni YANTO YANTO Yudiska, Sonia