Analisis Ketidaksesuaian Perencanaan Bagi Hasil dan Tingkat Pengembalian Investasi untuk Pengambilan Keputusan UMKM Syariah

Inconsistencies between profit-sharing payment planning and investment returns pose a challenge in the financial management of Sharia-based micro, small, and medium enterprises (MSMEs). Differences between projected profits and actual business results can affect financial planning and decision-making. This study aims to analyze inconsistencies between profit-sharing payment planning and investment returns and their implications for financial decision-making in Sharia-based MSMEs. This research employs a descriptive qualitative method with a literature review approach. Data were collected by examining relevant literature on Islamic financial management, profit-sharing contracts, investment returns, and MSME financial management. The findings indicate that such inconsistencies may be associated with inaccurate revenue projections, changes in operating costs, inadequate financial records, and insufficient business evaluation. Return on Investment (ROI) is used to assess investment performance by comparing net profit with total investment, whereas profit distribution follows the agreed profit-sharing ratio and contractual provisions. Realistic financial planning, regular financial recording, transparent contractual agreements, and periodic business evaluation are necessary to support decision-making in accordance with Sharia principles.