Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

ANALISIS MAQASHID SYARIAH TERHADAP PRAKTIK MANAJEMEN PERSEDIAAN DI PUSAT DISTRIBUSI ALFAMART

Abiseka Sahal Rizky Fauzi
Universitas Muhammadiyah Jakarta
Adi Mansah
Universitas Muhammadiyah Jakarta

Published 2026-07-24

How to Cite

ANALISIS MAQASHID SYARIAH TERHADAP PRAKTIK MANAJEMEN PERSEDIAAN DI PUSAT DISTRIBUSI ALFAMART. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.5281/zenodo.21615258

Abstract

This research is motivated by the operational phenomenon at the

Distribution Center (DC) of PT Sumber Alfaria Trijaya Tbk (Alfamart)

Bekasi Branch, which has implemented an advanced Warehouse

Management System (WMS) but still faces challenges with data

inaccuracy (shrinkage) and goods damage due to human error. This study

aims to evaluate the effectiveness of inventory management practices

using the Maqashid Sharia approach from the perspective of Muhammad

al-Tahir Ibn ‘Ashur. The method used is descriptive qualitative,

collecting primary data through passive participatory observation and

semi-structured interviews with managerial and operational staff. The

results indicate that conceptually, the WMS architecture at Alfamart DC

aligns with the pillars of Maqashid al-Mu'amalah: Rawaj (conveyor

automation and cross-docking), Wuduh (blind count audit method), Hifz

(FEFO rotation lock), and Thabat (setting a 9-day safety stock). However,

at the execution level, system effectiveness is degraded by the loss of

integrity and the value of Amanah (trustworthiness) among workers.

Heavy workloads trigger rough handling, leading to the wasting of assets

(Tabzir), and scanning manipulation that creates uncertainty (Gharar) in

inventory data. This study concludes that advanced logistical technology

infrastructure will not yield optimal impacts without being supported by

the workers' spiritual intelligence (heart-ware). Therefore, it is

recommended to integrate the value of Muraqabah (divine supervision)

into employee training and to re-evaluate the punitive sanction system

to eliminate the culture of hiding mistakes.