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All Journal JURNAL LENTERA BISNIS West Science Accounting and Finance
Azhar Azhar
Universitas Islam Aceh
Economics, Econometrics & Finance Social Sciences

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Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java Junaidi Junaidi; Lainatusshifa Kemal; Azhar Azhar; Humairoh Humairoh; Pocut Ainiah; Wahyuni Sri Astutik
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2743

Abstract

This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
ANALISIS PENGGUNAAN FINTECH SYARIAH TERHADAP PENGEMBANGAN UMKM BERBASIS HALAL Puti Khairani Rijadi; Triana Zuhrotun Aulia; Azhar Azhar; Sulaiman Efendi Siregar; Syahril Syahril
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2394

Abstract

The development of digital financial technology has encouraged the emergence of Islamic fintech as an alternative financial service that aligns with Islamic principles. The presence of Islamic fintech is one solution to address various problems faced by Micro, Small, and Medium Enterprises (MSMEs), particularly halal-based MSMEs, which often experience limited access to financing and financial services. This study aims to analyze the use of Islamic fintech in the development of halal-based MSMEs and identify the benefits and challenges faced in its utilization. The study used a qualitative approach with a descriptive research type. Data were collected through in-depth interviews, observation, and documentation of halal-based MSMEs utilizing Islamic fintech services. Data analysis was carried out through data reduction, data presentation, and conclusion drawing using triangulation techniques to ensure data validity. The results show that Islamic fintech makes a positive contribution to the development of halal-based MSMEs through easier access to financing, accelerated transaction processes, increased financial management efficiency, and expanded market opportunities. The use of transparent and usury-free Islamic contracts is a key factor encouraging MSMEs to utilize Islamic fintech services. Furthermore, Islamic fintech plays a role in strengthening the halal economic ecosystem by more effectively connecting the Islamic financial sector and the real sector. However, the utilization of Islamic fintech still faces various obstacles, such as low digital and Islamic financial literacy, limited technological infrastructure, and concerns about the security of digital transactions. Therefore, increased education, strengthened regulations, and digital infrastructure development are needed to optimize the role of Islamic fintech in supporting the growth of halal-based MSMEs. This study concludes that Islamic fintech has significant potential as an economic empowerment instrument that can increase the competitiveness and desire of halal MSMEs in Indonesia.
Co-Authors Humairoh Humairoh Junaidi Junaidi Lainatusshifa Kemal Pocut Ainiah Puti Khairani Rijadi Sulaiman Efendi Siregar Syahril Triana Zuhrotun Aulia Wahyuni Sri Astutik