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An Analysis of POAC Management Functions in Local Agro-Industry in Mandailing Natal: An Islamic Managerial Ethics Perspective Muhammad Ardiansyah; Rizka Ar Rahmah
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 3 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i3.2365

Abstract

Background: Agro-industry plays a strategic role in local economic development through value addition, employment creation, and income distribution. However, managerial capacity at the enterprise level remains a critical yet underexplored factor in sustaining these contributions, particularly in rural Muslim-majority regions. Research Gap: While the POAC (Planning, Organizing, Actuating, Controlling) framework is widely applied in management studies, limited empirical research examines its implementation within rural agro-industrial enterprises. Moreover, existing Islamic business ethics scholarship has largely focused on individual entrepreneurial values rather than how those values shape or substitute for managerial systems at the organizational level. Novelty: This study offers a novel contribution by integrating the POAC framework with Islamic managerial ethics (amanah, adl, tawazun, hisbah, israf) to examine how managerial functions operate in a rural rice milling enterprise, advancing the concept of "ethically embedded POAC" where Islamic values substitute for formal systems at micro-scale. Method: Using a single-case qualitative design, data were collected through in-depth interviews with the owner-manager and workers, direct observation, and document review. Analysis proceeded in two coding cycles: thematic coding aligned with POAC functions, followed by interpretive coding against Islamic ethical constructs derived from maqashid al-shariah. Results: All POAC components are present but operate informally and centrally. Planning is seasonal and intuitive; organizing relies on relational coordination; actuating is participatory; controlling remains reactive. Islamic values are enacted personally: amanah legitimizes authority without contract, adl secures fairness without written entitlement, while hisbah operates only as self-accounting and israf remains unmeasured. Conclusion: Managerial integration is embedded in the owner's tacit knowledge rather than institutionalized procedures. The study reframes formalization as an ethical requirement for organizational durability, proposing a graduated institutionalization pathway beginning with loss measurement.
Entrepreneurship of Islamic Business Management Students in Post-Graduation Business Practices Muhammad Ardiansyah; Léo-Paul Dana; Vanessa Raten
Involvement International Journal of Business Vol. 1 No. 3 (2024): July 2024
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v1i3.40

Abstract

This study explores the entrepreneurship trends among Islamic business management students upon graduating, focusing on their integration of Islamic principles into business practices. Qualitative interviews were conducted with recent graduates to investigate their entrepreneurial intentions, challenges faced, and the influence of their educational background on business decisions. Findings indicate a strong inclination among graduates towards entrepreneurship, driven by a desire to align business ventures with Islamic ethical values. They encounter significant challenges such as accessing Sharia-compliant financing, navigating regulatory frameworks, and establishing networks within the Islamic business ecosystem. Graduates leverage their educational experiences, which combine practical entrepreneurial skills with Islamic business ethics, to navigate these challenges. Mentorship and supportive networks play pivotal roles in their entrepreneurial journey, providing guidance in both conventional business practices and Islamic finance intricacies. Opportunities within the Islamic economy, including halal products and ethical investments, are identified as key markets for entrepreneurial endeavors. Islamic business management graduates demonstrate a proactive stance towards entrepreneurship, integrating Islamic principles into their business models while navigating complex challenges. Educational programs that blend Islamic ethics with entrepreneurial skills are crucial in preparing graduates for sustainable ventures within the Islamic economy, emphasizing the need for ongoing support and adaptation in a dynamic market environment.