Jurnal Ekonomi Syariah dan Pariwisata Halal

Model Koordinasi Rantai Pasok Berbasis Kemitraan Syariah: Analisis Efisiensi dan Keadilan Bagi Pemasok dan Produsen

2026-07-20T09:34:46+07:00

This study aims to design and analyze a supply chain coordination model based on Sharia principles, focusing on its impact on operational efficiency and fairness in the relationship between suppliers and producers. The research uses a mixed-method approach combining quantitative and qualitative analysis, with data collected from 96 business units in West Java and Central Java. Data Envelopment Analysis (DEA) and regression analysis are applied to measure efficiency and test the influence of the partnership model. The results show that the conventional transactional system only achieves an efficiency score of 0.671 and a fairness index of 37.6, while the Sharia-based partnership model reaches 0.912 in efficiency and 84.8 in fairness. The model, which combines Musyarakah and Wakalah contracts, significantly reduces transaction costs, shortens delivery time, and ensures balanced sharing of risks and profits. This study confirms that Sharia principles provide a viable framework to build a supply chain system that is not only economically efficient but also fair and sustainable for all parties involved.

Penerapan Prinsip Riba dalam Transaksi Pinjaman Konvensional: Studi Komparasi Fikih Muamalah dan Ekonomi Islam

2026-07-20T10:38:38+07:00

This study aims to examine the concept of riba from the perspectives of fiqh muamalah and Islamic economics and to compare it with conventional lending practices in Indonesia, including the use of alternative terms such as service fees, administrative charges, and penalties in digital lending services. This study employs a qualitative descriptive-comparative approach. Primary data were obtained from classical and contemporary fiqh muamalah literature, fatwas issued by the National Sharia Council–Indonesian Ulema Council (DSN-MUI), and national financial regulations, while secondary data were collected from the Financial Services Authority (OJK) and Statistics Indonesia (BPS) for the 2024–2025 period. The findings indicate that any predetermined addition to loan repayment, regardless of its terminology, constitutes riba nasi'ah because it guarantees a fixed return without genuine economic compensation or risk sharing. OJK and BPS data also reveal a persistent structural gap between the conventional and Islamic financial systems. The market share of Islamic banking remained relatively stagnant at approximately 7.4–7.7% of total national banking assets, while the Islamic financial literacy and inclusion indices reached only 43.42% and 13.41% in 2025, considerably lower than the national figures. Meanwhile, conventional financial technology (fintech) lending continued to grow by more than 27% year-on-year. The study concludes that eliminating riba-based practices requires not only compliance with Islamic legal principles but also innovative Sharia financing products and stronger Islamic financial literacy to provide accessible and competitive alternatives to conventional lending

Model Pengambilan Keputusan Investasi Berbasis Maqashid Syariah dan Metode Konvensional: Studi Komparatif pada Perbankan Syariah

2026-07-20T13:15:50+07:00

Investment decision-making is a core function of banking institutions, serving as a key determinant of financial performance and sustainability. The conventional model focuses primarily on quantitative financial indicators, prioritizing profit maximization, short-term returns, and risk minimization through mathematical calculations such as Net Present Value (NPV) and Internal Rate of Return (IRR). Through a comparative analysis, this paper finds that while the conventional method offers objectivity and ease of measurement, it lacks ethical and social dimensions. Meanwhile, the Maqashid Syariah approach provides a more holistic decision-making model, though it requires standardized indicators to make qualitative assessments more measurable. The study concludes that an optimal decision-making process for Islamic banking can be achieved by combining the technical accuracy of conventional tools with the value-based guidance of Maqashid Syariah, resulting in investments that are both economically viable and socially responsible.

Perbandingan Tingkat Efisiensi Bank Syariah Konvensional dan Unit Usaha Syariah: Pendekatan Data Envelopment Analysis

2026-07-21T11:07:22+07:00

This study aims to compare the efficiency levels of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) in Indonesia using the Data Envelopment Analysis (DEA) method. The research uses secondary data from 13 BUS and 19 UUS for the 2021–2025 period, sourced from the Financial Services Authority. The results show that BUS has a significantly higher average technical efficiency score of 0.861, compared to 0.789 for UUS. This gap is primarily caused by differences in scale efficiency rather than managerial capability, as UUS faces limitations in operational autonomy and shared cost allocation with its conventional parent bank. These findings support the policy direction of separating UUS into independent entities to strengthen overall industry efficiency.

Hubungan Antara Ketaatan Beribadah (Indikator PAI) dengan Pengambilan Keputusan Investasi Syariah Masyarakat Perkotaan

2026-07-21T13:42:05+07:00

This study aims to examine the relationship between religious compliance measured through official Islamic Religious Education (PAI) indicators and sharia investment decision-making among urban communities in Bandar Lampung. The research uses a quantitative associative method with a sample of 384 Muslim residents aged 18-60 years. Data were collected using questionnaires and analyzed with correlation and simple linear regression tests. The results show a strong, positive, and significant relationship between religious compliance and sharia investment decisions (r = 0.724; p < 0.05), with sharia muamalah understanding being the most influential dimension. Religious compliance contributes 52.4% to investment decision variations, while the remaining portion is influenced by other factors. This study confirms that religious values serve as a core moral compass in economic choices, and fills the research gap in Southern Sumatra regarding this specific topic.