Claim Missing Document
Check
Articles

Found 2 Documents
Search

INVENTORY MANAGEMENT STRATEGY IN ISLAMIC FINANCE: OPTIMIZING SALAM AND ISTISNA CONTRACTS FOR THE HALAL INDUSTRY Syahraeni; Hikmah, Nur; Mimbar Maulana, Muhammad; Fakhri Amir, Muh.
Tadayun: Jurnal Hukum Ekonomi Syariah Vol. 6 No. 1 (2025)
Publisher : Program Studi Hukum Ekonomi Syariah, Fakultas Syariah, Universitas Islam Negeri (UIN) Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/tadayun.v6i1.424

Abstract

This study explores inventory management strategies in Islamic finance, focusing on implementing Salam and Istisna contracts in the halal industry. Using a qualitative approach and literature review method, it examines the Sharia principles, pillars, and conditions underpinning these contracts. Sources include books, journals, and articles on Islamic finance, inventory management, and contract practices. The results highlight that both Salam and Istisna contracts enhance inventory management efficiency, reduce price fluctuation risks, and strengthen financing in the halal sector. Salam contracts provide upfront funding for material purchases, while Istisna contracts facilitate the procurement of goods meeting specific requirements. These findings are expected to aid SMEs and halal producers in improving competitiveness, achieving operational efficiency, and ensuring adherence to Sharia principles. Producers like farmers can receive upfront capital by implementing Salam contracts to initiate production. MSMEs can gain easier access to financing, allowing them to plan production better, expand market access, and increase business capacity. Meanwhile, the application of Parallel Istisna enables Islamic financial institutions to act as professional intermediaries between buyers and producers without becoming direct producers themselves, thereby creating a more efficient and Sharia-compliant transaction mechanism. Abstrak Penelitian ini mengkaji strategi manajemen persediaan dalam keuangan Islam dengan fokus pada penerapan akad Salam dan Istishna di industri halal. Pendekatan kualitatif dengan metode studi literatur digunakan untuk mengeksplorasi prinsip-prinsip syariah, rukun, dan syarat kedua akad tersebut. Studi literatur dilakukan dengan mengkaji buku, jurnal, dan artikel terkait keuangan Islam, manajemen persediaan, dan praktik akad Salam dan Istishna. Hasil penelitian menunjukkan bahwa kedua akad ini berkontribusi dalam meningkatkan efisiensi manajemen persediaan, mengurangi risiko fluktuasi harga, dan memperkuat pembiayaan untuk sektor halal. Akad Salam berperan dalam pendanaan di muka untuk pembelian bahan, sedangkan akad Istishna memfasilitasi pengadaan barang sesuai spesifikasi yang diinginkan. Temuan ini diharapkan dapat membantu UMKM dan produsen halal dalam meningkatkan daya saing dan operasional yang lebih efisien, serta memastikan kepatuhan terhadap prinsip-prinsip syariah. Melalui penerapan akad Salam, produsen seperti petani dapat memperoleh dana di muka untuk memulai proses produksi dan kemudahan akses pembiayaan bagi pelaku UMKM, sehingga mereka dapat merencanakan produksi dengan lebih baik, memperluas akses pasar, dan meningkatkan kapasitas usaha. Sementara itu, penerapan Istishna’ Paralel memungkinkan lembaga keuangan syariah berperan sebagai perantara profesional antara pemesan dan produsen, tanpa harus terlibat langsung sebagai produsen, sehingga menciptakan mekanisme transaksi yang lebih efisien dan sesuai syariah.
Eksplorasi Pemanfaatan Aplikasi Keuangan Digital dalam Penyusunan Laporan Keuangan oleh Pelaku UMKM Muda Sri Rahayu Saputri; Syahraeni; Multi Arnilasari; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the utilization of digital financial applications in the preparation of financial statements by young Micro, Small and Medium Enterprises (MSMEs). The background of the study stems from the crucial role of accurate and well-documented financial reporting as a foundation for sustainable business decision-making. In line with the growing adoption of information technology, various digital financial applications have emerged, offering simplified transaction recording and financial statement preparation. Using a literature review method, this study analyzes relevant sources, including scientific journals, official reports, and recent digital publications, to gain a comprehensive understanding of the effectiveness and challenges of implementing digital financial tools among young MSMEs. . The findings reveal that digital financial applications contribute positively to improving efficiency, orderliness, and transparency in MSMEs’ financial reporting. However, issues such as limited digital literacy and basic accounting knowledge still pose challenges. This study is expected to serve as a conceptual basis for developing digital financial education and assistance policies for young MSMEs in the future.