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Elsa Fitri Amran
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Jurnal Akuntansi Syariah (JAkSya)
Published by Universitas Islam Negeri Mahmud Yunus Batusangkar
ISSN : -     EISSN : 27981231     DOI : http://dx.doi.org/10.31958/jaksya.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus and Scope JAkSya (Jurnal Akuntansi Syariah) published by Islamic Accounting Department, Faculty of Islamic Economics and Business UIN Mahmud Yunus Batusangkar in collaboration with Asosiasi Dosen Akuntansi Indonesia. JAkSya is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, students and other parties who are interested in the development of accounting knowledge and practice. The main focus of JakSya covers several aspects, namely: Financial Accounting, Management Accounting, Islamic Accounting and Financial Management, Taxation, Public Sector Accounting, Zakat Accounting, Corporate Governance, Auditing, Capital Market and Investment, Corporate Finance, Accounting Profession, Accounting Information Systems. The Journal is published twice a year on February and August. This Journal has been accredited Sinta 5
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 71 Documents
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BATAM MSMEs SHARIA AWARENESS IN CAPITAL DECISION : ANALYSIS OF CHOICES BETWEEN CONVENTIONAL AND SHARIA FINANCING Balqist, Putri; Mariani, Ayu; Aryanti, Rizfa; Arif, Mohamad
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

Micro, small, and medium enterprises (MSMEs) in Batam City play an important role in the local economy. However, they still face challenges when making decisions related to capital financing. Although sharia-compliant financing options are available, many MSMEs tend to prefer conventional financing because it is seen as faster and more convenient. This study aims to explore how sharia awareness affects MSMEs' decisions regarding capital sources and to identify the factors influencing these decisions. The research employs a descriptive qualitative approach, utilizing in-depth interviews with eight informants from Islamic financial institutions and MSMEs in Batam City. Data were analyzed using the Miles and Huberman model. The results reveal that MSMEs show varying degrees of awareness about sharia principles. Although the principles of interest free (riba-free) and halal financing are regarded as important, practical considerations tend to dominate decision-making. Lack of understanding about sharia financing principles and procedures is a significant obstacle. The study recommends enhanced training and education on sharia financing to enable MSMEs to make more informed and rational financing decisions.           

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