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

Donard Games (), Dessy Kurnia Sari, Nadia Edawarma, Laura Amelia Triani and Sanda Patrisia Komalasari
Additional contact information
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

A chapter in Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025), 2025, pp 102-114 from Springer

Abstract: 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.

Keywords: financial-asset allocation; Islamic business performance; business sustainability; small businesses; bibliometrics (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-956-8_9

Ordering information: This item can be ordered from
http://www.springer.com/9789464639568

DOI: 10.2991/978-94-6463-956-8_9

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().