Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah

Repositioning Outsourcing as an Employment Alternative: An Analysis of the Ijarah Contract at PT Berkat Rezki Nusantara

2026-04-20T09:25:38+00:00

This study aims to analyze outsourcing practices as an alternative to traditional employment from an Islamic economics perspective through the Ijarah al-A‘mal contract approach and to assess the resulting maslahat. This study employs a qualitative approach with a case study design at PT Berkat Rezki Nusantara. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman interactive analysis model. The results indicate that the implemented outsourcing practices have fulfilled the basic elements of the Ijarah contract, including clarity regarding the parties involved, the scope of work, wages (ujrah), and mutual agreement. The resulting employment relationship also demonstrates a tripartite relationship between the outsourcing firm, the client company, and the workers, which, from a fiqh muamalah perspective, can be understood as a form of parallel ijarah. Furthermore, outsourcing functions as an adaptive labor mechanism in facilitating access to employment and ensuring income stability, particularly for workers affected by changes in labor policies. From an Islamic economics perspective, this practice generates tangible maslahat, particularly in maintaining workers’ economic stability, although limitations remain in the form of disparities in benefits and job security compared to permanent employees. This study concludes that outsourcing cannot be evaluated dichotomously as a system that is purely detrimental or beneficial but must be understood contextually. As long as it is implemented based on the principles of justice, transparency, and clarity of contracts, outsourcing can be repositioned as a relevant labor mechanism from an Islamic economics perspective.

Implementing the Eisenhower Matrix to Enhance Financial Stability and Optimize Learning Concentration: A Case Study of Mahasantri

2026-04-17T07:59:39+00:00

Mahasantri students who simultaneously pursue higher education while living in Islamic boarding schools face dual financial pressures that may trigger psychological stress, cognitive overload, and reduced learning concentration. Although previous studies have extensively examined the relationship between financial stress and academic performance among university students, limited attention has been given to the financial management challenges experienced by mahasantri within Islamic boarding school ecosystems. This study aims to analyze the financial allocation patterns of mahasantri based on the Eisenhower Matrix framework and to examine behavioral changes and learning-related outcomes following the implementation of a priority-based financial management strategy. This study employed an exploratory qualitative approach with a pre-post observational design. Fifteen mahasantri from Darullughah Wadda’wah Islamic Boarding School and International Islamic University were selected using purposive sampling techniques. Data were collected through semi-structured interviews, consumption pattern observations, monthly budget reconstructions, and daily expenditure records over an eight-week period. The analysis was conducted by classifying respondents’ expenditures into the four quadrants of the Eisenhower Matrix to compare financial allocation patterns before and after the intervention. The findings reveal that, during the baseline phase, respondents’ expenditures were predominantly concentrated in Quadrant III (35%) and Quadrant IV (15%), reflecting socially driven and impulsive spending behaviors, while long-term educational investment in Quadrant II accounted for only 5% of total monthly allocations. Following the intervention, Quadrant II allocations increased significantly to 20%, accompanied by a reduction in Quadrant III expenditures to 15% and Quadrant IV expenditures to 5%. These behavioral changes were associated with reduced financial anxiety, improved cognitive stability, better access to learning resources, and enhanced continuity in muroja’ah (lesson review) and academic concentration.

Optimizing the Use of QRIS as an Alternative Payment Method for MSMEs in Bima City from an Islamic Economics Perspective

2026-05-01T07:27:35+00:00

The development of digital payment systems has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt the Quick Response Code Indonesian Standard (QRIS) as a more efficient transaction method. However, its implementation in developing areas such as Bima City still faces challenges, particularly related to digital literacy and social characteristics of the community. This study aims to analyze the optimization of QRIS usage among MSMEs and examine its compliance with Islamic economic principles. This research employs a qualitative approach with a descriptive field research design, where data are collected through observation, interviews, and documentation of MSME actors using QRIS. The results show that QRIS enhances transaction efficiency and convenience while supporting business competitiveness. However, its implementation is not yet optimal due to the dominance of cash transactions, low digital literacy, and usage disparities among age groups. From an Islamic economic perspective, QRIS usage aligns with the principles of riba-free transactions, clarity (gharar avoidance), honesty, and transparency. Nevertheless, these values are still applied practically rather than based on conceptual understanding. Therefore, efforts to improve digital literacy and strengthen awareness of Islamic economic values are needed to achieve an inclusive and equitable payment system.

Harmonization of Consumer Protection in Dropshipping Transactions: Fiqh Muamalah and Positive Law Approaches to Defective E-Commerce Products

2026-04-20T09:24:56+00:00

This research seeks to examine and align consumer protection in dropshipping practices through the perspectives of Islamic jurisprudence (fiqh muamalah) and Indonesian positive law, particularly concerning liability for defective products in electronic commerce. A qualitative method was applied using a combination of normative legal analysis and empirical inquiry. The normative approach reviews relevant regulations such as the Consumer Protection Law (UUPK No. 8/1999), the Electronic Information and Transactions Law (UU ITE), and fiqh muamalah principles including salam, wakalah, and samsarah contracts. Empirical data were obtained through semi-structured interviews with two dropshipping practitioners in Modung District, Bangkalan Regency. The results of the study show that the prevailing practice of dropshipping generally does not meet the principle of contract certainty in fiqh muamalah. From a positive law perspective, dropshippers are still positioned as sellers who are obliged to bear losses due to defects. Therefore, this study emphasizes the importance of formulating a harmonization model through the use of contracts that are explicitly in accordance with Islam, as well as affirming the legal responsibility of dropshippers. Thus, it is hoped that dropshipping practices can be declared valid under sharia law while reflecting the values of fairness, transparency, and consumer protection.

Global Islamic Banking Efficiency: The Impact of Profitability, Liquidity, Solvency, and Technology

2026-04-17T08:00:51+00:00

This study aims to analyze the influence of profitability, liquidity, solvency, and technology on the efficiency of Islamic banks worldwide. This research is motivated by the importance of operational efficiency in enhancing the performance and competitiveness of Islamic banking amid global economic dynamics and the rapid development of digital technology. The variables used include profitability proxied by Return on Assets (ROA), liquidity by Financing to Deposit Ratio (FDR), solvency by Capital Adequacy Ratio (CAR), and technology (measured via IT cost proxy) as a supporting factor for bank operational efficiency. This study employs a quantitative approach using the Two-Stage Data Envelopment Analysis (DEA) method, with the first stage measuring the efficiency levels of Islamic banks and the second stage applying Tobit regression to analyze the influence of independent variables on efficiency. The data used are secondary data from global Islamic banks registered with the Islamic Financial Services Board (IFSB) for the period 2019–2024. The results indicate that profitability has a significant positive influence and liquidity has a significant negative influence, while solvency and technology show no significant influence on the efficiency of Islamic banks, thus requiring sound financial management and optimal utilization of technology to improve the performance and competitiveness of Islamic banking globally.