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All Journal Revenue: Jurnal Manajemen Bisnis Islam Bertuah : Jurnal Syariah dan Ekonomi Islam
M. Djidin
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Redefining Economic Efficiency in Islamic Economics: A Maqasid-Based Approach to Sustainable Development Goals Surya, Ade Anastasya; Khadiq, Indi Najmu; Marhamah, Layinatul; M. Djidin
Bertuah Jurnal Syariah dan Ekonomi Islam Vol. 6 No. 2 (2025): Bertuah: Jurnal Syariah dan Ekonomi Islam
Publisher : STAIN Bengkalis

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Abstract

The concept of efficiency in conventional economics is generally interpreted as an effort to maximize output with minimal resource use. This approach tends to be oriented solely toward instrumental rationality and economic growth, without comprehensively considering ethical dimensions, distributive justice, and ecological sustainability. On the other hand, the Sustainable Development Goals (SDGs) agenda demands a development paradigm that is not only economically efficient but also socially just and environmentally sustainable. This article aims to reconstruct the concept of efficiency in Islamic economics through the maqasid al-shariah approach and analyze its relevance to achieving the SDGs. This research is a literature review with a conceptual-analytical approach to various primary and secondary sources related to efficiency theory, maqasid al-shariah, and the SDGs framework. The study's findings demonstrate that efficiency from an Islamic economic perspective is not solely oriented toward optimizing resources, but rather toward achieving welfare (maslahah), balance (mīzān), and holistic well-being (falah). Thus, maqasid-based efficiency simultaneously integrates economic, social, and ecological dimensions. This concept is substantive and compatible with the SDGs, particularly in terms of poverty alleviation, inequality reduction, inclusive economic growth, and environmental protection. This study confirms that Islamic economics is not only aligned with the global sustainable development agenda but also offers an ethical-transcendental foundation that enriches the discourse on efficiency in contemporary development theory
Addressing Financial Distress in Halal MSMEs: Comparative Evidence from Indonesia and Malaysia Surya, Intan Febina; M. Djidin; Utami, Pertiwi
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 6 No. 2 (2025)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v6i2.30805

Abstract

This study investigates the challenges of access to financing, internal financial management, and operational issues affecting the financial difficulties of Halal-certified MSMEs in Indonesia. It also examines Malaysian policies as best practices to identify potential policy contributions in the future. The study uses a comparative qualitative approach through in-depth interviews with halal MSMEs, Islamic financial institutions, and policymakers in both countries, supported by an analysis of regulatory documents and the national halal industry development framework. The research results show that financial distress in Indonesia is influenced by the dominance of collateral-based financing schemes, policy fragmentation between halal certification and the Islamic financial system, and weak internal financial governance among business actors. Meanwhile, Malaysia demonstrates a more integrated halal industry ecosystem through a national masterplan and institutional coordination, although managerial capacity constraints remain among micro-enterprises. Theoretically, this research extends Financial Constraint Theory from a sharia economic perspective by emphasizing the importance of institutional integration and a maqashid-based financial architecture in mitigating financial vulnerability. Policy implications emphasize the need to integrate the halal certification system with sharia financing, strengthen profit-sharing-based instruments, and improve literacy and digitalization of halal MSME financial records. Keywords: Access to financing, financial distress, halal MSMEs, sharia economy
Co-Authors Khadiq, Indi Najmu Marhamah, Layinatul Surya, Ade Anastasya Surya, Intan Febina Utami, pertiwi