Penulis: Mustakim Muchlis, S.E., M.Si., Ak., CA, Sukmawaty Rasyid, S.E, Ahmad Fauzan Nugraha, Fuad Zaki, Shazryl Rifqi Bin Shamsul Nizam, Nur Shuhada Binti Abdullah, Dr. Lince Bulutoding, S.E., M.Si., Ak., CA., Berkah Rahmawati
DOI: https://doi.org/10.5281/zenodo.22050846
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Abstrak / Konten:
This study examines the effect of cloud-based accounting application adoption on Islamic financing access among Muslim entrepreneurs in the retail sector, using a case study of Kampung Felda Hutan Percha, Melaka, Malaysia. Employing a mixed-methods explanatory sequential design that combines a quantitative survey with in-depth interviews, the study involved 215 Muslim entrepreneur respondents from the FELDA settler community. The independent variable is the intensity of cloud accounting adoption, while the dependent variable, Islamic financing access, is measured through financing ceiling value, approval speed, and contract suitability. The value of amanah (trustworthiness) within Shariah Enterprise Theory (SET) serves as a moderating variable. Structural Equation Modeling–Partial Least Squares (SEM-PLS) results show that cloud accounting adoption has a significant positive effect on financial reporting quality (β = 0.673, p < 0.001) and substantially enhances Islamic financing access (β = 0.541, p < 0.001). The value of amanah significantly strengthens this relationship (moderating β = 0.318, p < 0.05). These findings contribute theoretically to the integration of the Technology Acceptance Model (TAM), Signaling Theory, and SET within the context of Islamic digital finance, and offer policy recommendations for building a more financially inclusive FELDA ecosystem.
