IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-956-8_9.html

Profit-Loss Sharing (PLS) in Supporting Small and Medium Enterprises (SMEs): A Bibliometric Analysis of Islamic Finance and Entrepreneurial Well-Being

In: Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)

Author

Listed:
  • Donard Games

    (Universitas Andalas, Department of Management, Faculty of Economics and Business)

  • Dessy Kurnia Sari

    (Universitas Andalas, Department of Management, Faculty of Economics and Business)

  • Nadia Edawarma

    (Universitas Andalas, Department of Management, Faculty of Economics and Business)

  • Laura Amelia Triani

    (Universitas Andalas, Department of Management, Faculty of Economics and Business)

  • Sanda Patrisia Komalasari

    (Universitas Andalas, Department of Accounting, Faculty of Economics and Business)

Abstract

Using a bibliometric approach, this study presents and reviews the literature on profit sharing (PLS) in micro-small and medium enterprises (MSMEs) in the Muslim context. Data collected from Scopus and Dimensions.ai for 2010–2025 using keywords such as mudarabah, musharakah, and investor welfare. The analysis was performed using VOSviewer to visualize the relationship between keywords, citation frequency, and citation status. The results revealed four main categories in the PLS literature: (1) MSME revenues and profitability, (2) sharia-compliant regulatory frameworks based on mudarabah and musharakah, (3) financial development support, and (4) education, knowledge, and entrepreneurship challenges. While the contribution of PLS to profitability and revenue growth has been widely reported, non-financial factors such as customer satisfaction and loyalty are rarely discussed. This study fills this gap by proposing a future research agenda focusing on the relationship between PLS, entrepreneurial well-being, and digital transformation through fintech. Overall, this study extends the literature on Islamic finance and entrepreneurial well-being, and in practice, guides regulators and Islamic investors to enhance equity-oriented finance.

Suggested Citation

  • Donard Games & Dessy Kurnia Sari & Nadia Edawarma & Laura Amelia Triani & Sanda Patrisia Komalasari, 2025. "Profit-Loss Sharing (PLS) in Supporting Small and Medium Enterprises (SMEs): A Bibliometric Analysis of Islamic Finance and Entrepreneurial Well-Being," Advances in Economics, Business and Management Research, in: Novi Puspitasari & Zainuri Zainuri (ed.), Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025), pages 102-114, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-956-8_9
    DOI: 10.2991/978-94-6463-956-8_9
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-956-8_9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.