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The Urgency of BMT in Building Economic Independence in Islamic Boarding School Communities in Gresik Alya Roghibah Faradisy; Sutono Sutono
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.91

Abstract

Baitul Maal wat Tamwil (BMT) is a sharia microfinance institution that has a strategic role in supporting the economic independence of Islamic boarding school communities. This study aims to conceptually analyze the urgency of BMT in building the economic independence of Islamic boarding school communities in Gresik Regency. The research method used is a descriptive qualitative approach with a literature study method. Data were obtained from textbooks, articles, scientific journals, research reports, and online media. The results of the discussion indicate that BMT plays an important role through its tamwil function in providing financing for productive businesses for Islamic boarding schools, students, and the surrounding community, as well as its maal function in managing zakat, infaq, and alms funds for the economic empowerment of the community. However, optimizing the role of BMT still faces various obstacles, especially in the aspects of unintegrated regulations, limited human resources, capital, and suboptimal sharia governance and supervision. Therefore, a strategy is needed to strengthen the role of BMTs through institutional improvements, human resource enhancements, integration with Islamic boarding school business units, optimization of social functions, increased Islamic financial literacy, and enhanced collaboration with the government and related institutions. With this strengthening, BMTs are expected to become a key pillar in realizing Islamic boarding school economic independence and contribute to strengthening the local Sharia-based economy in Gresik Regency.  
Digital Operational System Analysis: Sharia Core Banking in Digital Financial Transactions Sutono Sutono; Sofia Masukah
Indonesian Economic Review Vol. 5 No. 2 (2025): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i2.69

Abstract

The rapid development of digital technology has significantly transformed the banking sector, including Islamic banking, which is required to adapt to digital-based operational systems while maintaining compliance with Sharia principles. One of the key components supporting digital financial transactions in Islamic banks is the digital operational system through Sharia core banking. This study aims to analyze the digital operational system of Sharia core banking in supporting digital financial transactions, focusing on its role, operational mechanisms, and implementation challenges. This research employs a qualitative descriptive approach using a literature study method by reviewing relevant academic journals, books, and official regulations related to digital Islamic banking. The findings indicate that the Sharia core banking system plays a central role as the backbone of digital financial transactions by integrating transaction processing, accounting, reporting, and Sharia compliance control in real time. The system contributes to improving operational efficiency, transaction transparency, service reliability, and internal control while ensuring adherence to Sharia principles through proper contract management. However, the implementation of digital Sharia core banking systems still faces challenges related to technological infrastructure, human resource readiness, and regulatory adaptation. These challenges highlight the need for continuous system development, enhancement of human resource competencies, and regulatory harmonization. This study provides theoretical contributions to the literature on digital Islamic banking and offers practical insights for Islamic financial institutions in optimizing digital core banking systems to support sustainable digital financial services .
Analisis Dropship Jual Beli Online Profitable dalam Perspektif Ekonomi Syari’ah Sutono Sutono; Rizaldy Ardiansyah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 1 (2026): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i1.1203

Abstract

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.