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All Journal Shirkah: Journal of Economics and Business Bertuah : Jurnal Syariah dan Ekonomi Islam Al Dzahab International Journal of Contemporary Sciences (IJCS)
Umi Khulsum
Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBI) Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Digital Transformation in Postal Logistics: A Design Science Approach to Enhancing Operational Performance through Geocoding and Voice-Assisted Sorting Systems Meilia Risna; Pertiwi Utami; Umi Khulsum; Nur Azizah Zuhriyah; Tulus Suryanto
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1210

Abstract

Despite ongoing digital transformation in logistics, conventional postal sorting systems remain vulnerable to routing errors and operational inefficiencies, implying the need for more intelligent sorting solutions. This study aims to develop a web-based logistics sorting system integrating barcode scanning, geocoding automation, and voice-assisted technology to enhance operational performance in the Jakarta Premier Main Branch Office of Pos Indonesia. Employing a Design Science Research (DSR) approach, the study involved four stages: problem identification, system design, pilot implementation, and performance evaluation. The developed system was tested through a three-week pilot project using operational performance indicators, including sorting accuracy, processing time, and Service Level Agreement (SLA) compliance. The findings demonstrate that the proposed system substantially improved sorting accuracy from 86.5% to 96.7%, reduced average processing time by approximately 35%, and enhanced SLA compliance through more accurate delivery zone classification and real-time operational support. The voice-assisted interface also reduced operators’ cognitive workload and improved workplace efficiency. These findings emphasize the strategic role of digital logistics technologies in strengthening operational excellence and service quality, providing practical insights for postal organizations seeking sustainable digital transformation and intelligent logistics management.
QUALITATIVE ANALYSIS OF MUSLIM COMMUNITY'S PERCEPTION OF TAXES IN THE FRAMEWORK OF SHARIA ECONOMICS Bambang Suryanto; Hosnie Siraj Saifoden; Umi Khulsum
Al Dzahab Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i2.967

Abstract

Purpose: This study aims to examine Muslim community conceptions of taxation from the perspective of Islamic economics and to understand how religious values influence perceptions and acceptance of taxation within Muslim-majority societies. Design/Methodology/Approach: This research employs a qualitative approach using a descriptive-interpretative method. The study was conducted within a Muslim community characterized by relatively high religiosity and active economic engagement. Informants were selected through purposive sampling based on their status as taxpayers and their experience in fulfilling zakat obligations. Data were collected through in-depth interviews, limited observations, and document analysis. The data were analyzed inductively through data reduction, thematic categorization, and interpretative conclusion drawing. E-Journal Al-Dzahab Vol. 05, Issue 02  September, 2024 Pages. 152-162     p-ISSN: 2808-7631 e-ISSN: 2808-758 Findings: The findings reveal that Muslim perceptions of taxation are shaped by the interaction of religious values, administrative experiences, fiscal literacy, and trust in government institutions. Taxation is conceptualized within three primary frameworks: as a financial burden, as an administrative obligation, and as a form of social contribution to public welfare. The main distinction between tax and zakat lies in normative legitimacy and spiritual dimension. Zakat is perceived as a religious obligation with eschatological implications, whereas taxation is understood as an institutional obligation within the modern state system. Nevertheless, most informants accept taxation as long as it is implemented based on the principles of justice, transparency, and public benefit in line with the objectives of maqāṣid al-sharī‘ah. Research Implications: These findings highlight the importance of strengthening both the moral and institutional legitimacy of fiscal policy. Enhancing value-based fiscal literacy and fostering collaboration between government institutions and religious authorities are essential to reinforce tax morale and encourage voluntary tax compliance among Muslim communities.
Beyond Halal Certification: Restaurant Standards, Spatial Governance, and Tax Compliance in Islamic Economic Perspective Muhammad Arsyadillah Surya; Jerry Wahyu Setiawan; Kuni Katika Amalia; Umi Khulsum; Abd Rahim Arsyad
Bertuah: Jurnal Syariah dan Ekonomi Islam Vol. 6 No. 2 (2025): Bertuah: Jurnal Syariah dan Ekonomi Islam
Publisher : Institut Agama Islam Negeri Datuk Laksemana Bengkalis, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/jsie.v6i2.1357

Abstract

Studies on halal standards in restaurants have generally focused on certification, the halalness of raw materials, and compliance with production processes. This approach is important, but it does not fully reflect the complexity of business governance from an Islamic economic perspective. This article starts from the assumption that halal standards cannot be understood simply as certificate ownership, but rather as a system encompassing space management, operational management, and compliance with fiscal obligations. This research uses a qualitative literature review method by examining various sources related to halal regulations, food service industry spatial planning, and tax compliance within the framework of Islamic economic law. The study's findings indicate that halal integrity is closely related to kitchen zoning, production process separation, hygiene standards, and supply chain oversight. Furthermore, tax compliance, from an Islamic economic perspective, can be interpreted as part of social responsibility and a contribution to the public good. Therefore, halal standards for restaurants need to be placed within a broader governance framework, simultaneously integrating religious, regulatory, and socio-economic dimensions. This article offers a conceptual contribution by reconstructing halal standards as a multidimensional system that not only guarantees product legitimacy but also reflects the principles of fairness, responsibility, and sustainability in business practices. The proposed framework is expected to enrich academic discourse and serve as a reference for regulators and business actors in developing more comprehensive restaurant governance that aligns with Islamic economic values.
A Bibliometric Analysis on Digital Maturity, Service Quality, and Distribution Channels in Sharia MSMEs Ferliansyah Zais; Sinta Ayu Purnamasari; Maya Meilia; Umi Khulsum
International Journal of Contemporary Sciences (IJCS) Vol. 3 No. 3 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v2i5.47

Abstract

The development of MSMEs in Indonesia has progressed with the increasing number of competitive business actors who can utilize digital technology. However, some major challenges occur in Sharia MSMEs due to the weak strategic management of these MSME actors. This study aims to investigate the relationship between digital maturity, service quality, and distribution channels in efforts to develop Sharia MSMEs. The study used bibliometric analysis with the help of the Publish or Perish and VosViewer applications. The results found that these three themes are related to the development of MSMEs. There is a lot of previous literature that connects the three factors to improve business performance. Further research can be conducted on these themes which are then expected to become one of the factors implemented in the strategic management of Sharia MSME actors to achieve their long-term business goals
Co-Authors Abd Rahim Arsyad Bambang Suryanto Ferliansyah Zais Hosnie Siraj Saifoden Jerry Wahyu Setiawan Kuni Katika Amalia Maya Meilia Meilia Risna Muhammad Arsyadillah Surya Nur Azizah Zuhriyah Pertiwi Utami Sinta Ayu Purnamasari Tulus Suryanto