THE INFLUENCE OF FINANCIAL PLANNING AND FINANCIAL CONTROL ON THE PERFORMANCE OF MSMES IN BUKIT BATU DISTRICT FROM A SHARIA PERSPECTIVE
DOI:
https://doi.org/10.56633/mbisku.v3i2.1566Keywords:
Financial Planning, Financial Control, MSME Performance, Sharia PerspectiveAbstract
This research was motivated by the weak financial planning and the suboptimal financial control among MSMEs in Bukit Batu District. These problems are reflected in the lack of budgeting, weak financial recording, and uncontrolled use of funds. In addition, there is still a gap between financial management practices and sharia principles, where some MSME actors have not fully understood or implemented the prohibition of riba, gharar, and maysir in their business activities. This condition potentially affects business performance and MSME sustainability. This study aims to analyze the effect of financial planning and financial control on MSME performance from a sharia perspective. The research employed a quantitative method with an associative approach. Data were collected through questionnaires and analyzed using the PLS-SEM method with SmartPLS software. The results showed that financial planning had a positive and significant effect on MSME performance, with a coefficient value of 0.634 and a p-value of 0.000. Financial control also had a positive and significant effect, with a coefficient value of 0.321 and a p-value of 0.005. Simultaneously, both variables were able to explain MSME performance by 85.6% (R-Square = 0.856). From a sharia perspective, good financial management reflects the values of trustworthiness, transparency, and responsibility.
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