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

<Previous Article In Volume
Next Article In Volume>

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

Authors
Donard Games1, *, Dessy Kurnia Sari1, Nadia Edawarma1, Laura Amelia Triani1, Sanda Patrisia Komalasari2
1Department of Management, Faculty of Economics and Business, Universitas Andalas, Padang, 25163, Indonesia
2Department of Accounting, Faculty of Economics and Business, Universitas Andalas, Padang, 25163, Indonesia
*Corresponding author. Email: donardgames@eb.unand.ac.id
Corresponding Author
Donard Games
Available Online 26 December 2025.
DOI
10.2991/978-94-6463-956-8_9How to use a DOI?
Keywords
financial-asset allocation; Islamic business performance; business sustainability; small businesses; bibliometrics
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2025
ISBN
978-94-6463-956-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-956-8_9How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Donard Games
AU  - Dessy Kurnia Sari
AU  - Nadia Edawarma
AU  - Laura Amelia Triani
AU  - Sanda Patrisia Komalasari
PY  - 2025
DA  - 2025/12/26
TI  - Profit-Loss Sharing (PLS) in Supporting Small and Medium Enterprises (SMEs): A Bibliometric Analysis of Islamic Finance and Entrepreneurial Well-Being
BT  - Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
PB  - Atlantis Press
SP  - 102
EP  - 114
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-956-8_9
DO  - 10.2991/978-94-6463-956-8_9
ID  - Games2025
ER  -