Revealing shariah financial practices and ethical decision making among small and medium enterprises

Mardiana, Mardiana ORCID: https://orcid.org/0000-0003-1722-0248 (2026) Revealing shariah financial practices and ethical decision making among small and medium enterprises. Formosa Journal of Sustainable Research (FJSR), 5 (9). pp. 721-732. ISSN 2830-6228

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Abstract

The practice of Islamic finance in small and medium enterprises is an important issue in encouraging business governance based on ethical values, justice, and social responsibility. This research aims to analyze Islamic finance practices and the relationship between ethical values and decision-making of MSME actors. The study used a qualitative approach through in-depth interviews with 15 informants of MSME actors in Malang, with thematic data analysis. The results of the study show that the understanding of sharia principles affects financial management patterns, transaction transparency, and ethical business decisions. This research contributes to the development of sharia economic studies through an empirical understanding of the application of sharia values in business practices.

Item Type:	Journal Article
Keywords:	shariah finance; smes; ethical decision making; islamic economics financial practices
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Management
Depositing User:	mardiana mardiana
Date Deposited:	12 Oct 2026 15:29

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