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Nova Rianti.S
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Analisis Pembukuan Transaksi Jual Beli pada Usaha Ponco Premium dalam Perspektif Prinsip Transparansi Keuangan Islam Nova Rianti.S
AL - BAY' : Jurnal Hukum Ekonomi Syariah Vol 5 No 1 (2025): Al-Bay': Jurnal Hukum Ekonomi Syariah
Publisher : Prodi Hukum Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/albay.v4i01.11695

Abstract

Abstract The lack of financial transparency in micro-enterprises is a critical factor undermining business competitiveness and sustainability. In Islamic financial ethics, transparency is a core principle that ensures fairness, accountability, and trust in business operations. This study explores the gap between ideal Islamic transparency principles and the actual bookkeeping practices at Ponco Premium, a micro-scale trading business. Adopting a qualitative case study approach, data were gathered through direct observation, in-depth interviews, and documentation analysis. Findings reveal that while there is awareness of the importance of financial records, bookkeeping remains informal and unstructured, falling short of Islamic financial management standards. The study highlights that integrating Islamic financial values into micro-enterprise management can significantly improve accountability, decision-making efficiency, and long-term viability. The novelty of this research lies in its managerial perspective on Islamic transparency, rarely explored in micro-enterprise contexts outside formal financial institutions. Keywords: Microenterprise Management, Islamic Financial Transparency, Sharia Business Ethics, Case Study, Entrepreneurship
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