TAMWIL : Jurnal Ekonomi Islam

Online Buying And Selling Dropship System Islamic Economic Perspective

Rita Masdar — 2025-12-31

This article examines the practice of online sales contracts using the dropshipping system from the perspective of Islamic Economics. The dropshipping system has rapidly developed as a digital business model that does not require ownership of product inventory; however, in practice, it may give rise to controversy and deviations, particularly concerning the clarity of ownership of the object of the contract and the ethics of product promotion. This research is a field study employing a qualitative approach. Data were collected through interviews with suppliers and dropshippers involved in dropshipping-based sales transactions, as well as documentation. The data were analyzed using descriptive qualitative analysis by linking field findings with concepts of Islamic economic jurisprudence (fiqh al-muʿāmalāt). The results indicate that the practice of online sales contracts using the dropshipping system is fundamentally permissible in Islamic Economics, provided that it fulfills the pillars and conditions of a valid contract and adheres to the principles of Islamic commercial transactions. However, deviations in practice were identified, including product promotion without the owner’s permission and ambiguity regarding ownership of the object of the contract, which may lead to elements of gharar (uncertainty) and injustice. These findings emphasize the importance of contractual clarity, ownership of goods, and business ethics in dropshipping practices to ensure compliance with the principles of Islamic economic jurisprudence.

Keywords: Online Buying and Selling, Dropship System, Islamic Economic

The Influence Of Taxpayer-Related Factors On The Success Of Land And Building Tax Revenue

Jennisa Dwina Indriani — 2025-12-31

This study aims to examine the influence of taxpayer factors namely taxpayer awareness, knowledge, and perception on the success of Land and Building Tax (Pajak Bumi dan BangunanPBB) revenue collection in Nagari Tanjung Bonai. The research employs an associative research method with a quantitative approach. Primary data were collected through the distribution of questionnaires to taxpayers. The population of this study consists of all taxpayers in Nagari Tanjung Bonai, totaling 3,550 individuals. The sampling technique used was purposive sampling, with criteria including taxpayers domiciled in Nagari Tanjung Bonai and subject to PBB-P2 tax rates ranging from IDR 80,000 to IDR 100,000, resulting in a sample of 51 taxpayers. Data analysis was conducted using variance-based Structural Equation Modeling (PLS-SEM). The hypothesis testing results indicate that taxpayer awareness has a positive but insignificant effect on the success of PBB revenue collection. Taxpayer knowledge has a positive and significant effect on the success of PBB revenue collection. Taxpayer perception also has a positive and significant effect on the success of PBB revenue collection. The coefficient of determination (R²) is 85%, indicating that taxpayer awareness, knowledge, and perception collectively explain 85% of the variation in the success of PBB revenue collection, while the remaining 15% is explained by other factors not examined in this study

Bridging The Gap: How Planning-Budget Consistency Affects Performance In Local Government Agencies

Syofria Meidona — 2025-12-31

This study aims to analyze the level of consistency between planning and budgeting documents and examine its implications for performance achievement at the Archives and Library Service of Padang Pariaman Regency. This study uses a qualitative approach with a case study method. Data were collected through semi-structured interviews with 10 key informants consisting of the Head of Service, Secretary, Head of Subdivision, Head of Division, and planning and budget staff. Document analysis of the RENSTRA, RPJMD, RKPD, RENJA, PPAS, RKA, and DPA for the 2020-2024 period was also conducted as secondary data. Data were analyzed descriptively quantitatively to calculate the level of alignment and supplemented with thematic qualitative analysis. The research findings show variations in the level of consistency between documents. The highest consistency was found in the alignment of RENSTRA with RPJMD (96.66%) and RENJA with PPAS (97.89%), while significant gaps were identified in the relationship between RKPD with RENJA (78.12%) and PPAS with RKA (72.26%). In general, the planning and budgeting mechanisms have been running, but there was a misalignment at the budget operationalization stage, which has the potential to disrupt the optimization of performance achievement. The consistency of planning and budgeting in the agency is good at the macro policy level, but needs to be strengthened at the technical and operational levels. The practical implications of this research are the need for: (1) increasing the capacity of human resources for planning and budgeting, (2) intensifying coordination and communication internally and with local governments, and (3) strengthening the monitoring and evaluation system to ensure continuity between planning, budgeting, and performance indicators. Theoretically, this research strengthens the evidence regarding the importance of integrating planning and budgeting systems as a prerequisite for good governance