Design and Evaluation of AI-Based Musyarakah Sales System at UMKM XYZ Tangerang
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Abstract
The rapid development of digital technology and Artificial Intelligence (AI) has significantly transformed business governance, particularly among Micro, Small, and Medium Enterprises (MSMEs). Sharia-based MSMEs applying musyarakah contracts frequently face managerial challenges due to manual transaction recording and profit-sharing calculations, leading to computational errors, reporting delays, and limited transparency. This study designs and evaluates an AI-based remotized musyarakah sales management system at UMKM XYZ Tangerang using a compound percentage method. A mixed-methods approach was employed, involving observation, in-depth interviews, and financial document analysis. The system was tested over a 12-month period, analyzing 1,080 sales transactions (540 before and 540 after implementation). The web-based platform enables partners to remotely monitor real-time sales and profit-sharing data. The compound percentage method calculates profit distribution proportionally based on capital contribution, operational involvement, and managerial responsibility. Quantitative results show that profit-sharing calculation accuracy increased from 88% to 97%, reporting time decreased by 35%, and financial discrepancies were reduced by 42%. Revenue forecasting accuracy reached 93% using machine learning models. Operational efficiency improved by 30%, while partner satisfaction scores increased from 3.4 to 4.5 (on a 5-point scale). These findings demonstrate that integrating Islamic financial principles with AI-driven systems enhances transparency, efficiency, and sustainable Sharia-compliant MSME growth.
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