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Implementasi Nilai-Nilai Syariah dalam Proses Produksi UMKM Tempe Kupas Kulit Mbah Anik di Kecamatan Medan Deli Nadia Aswana; Nurly Aulia Rahman; Khasanah Khairiyyah; Pani Akhiruddin Siregar
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.980

Abstract

This study discusses the implementation of Sharia values in the production process of the small-medium enterprise (SME) "Tempe Kupas Kulit Mbah Anik," a business established in 1978 on Jln. Mangaan 1 gg. Ali, owned by Siti Nurhayani with four employees. Sharia principles in business practices, such as honesty, cleanliness, and fairness, serve as essential foundations for managing a food-related business. This research aims to examine the application of Sharia values at every stage of production, from raw material selection and processing to product distribution. The study uses a qualitative approach, collecting data through interviews and direct observation. The findings reveal that Sharia values are consistently applied in the SME's production processes, particularly in the selection of halal, high-quality raw materials, maintaining cleanliness in production, and treating employees fairly. The implications of this study suggest that implementing Sharia principles in SMEs has the potential to enhance consumer trust and foster sustainable and ethical business development. This study is expected to inspire other SMEs to incorporate Sharia principles in their operational practices.
Optimalisasi Daya Saing UMKM Jeje Jangek Melalui Literasi Keuangan Digital di Desa Tanjung Gusta Nurly Aulia Rahman; Irwilda Mahliza Nst; Rahimah Rahimah
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 5 (2024): Oktober: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i5.926

Abstract

Implementation of Real Work Lectures is one manifestation of the Tri Dharma of Higher Education, namely empowerment and community service. On this occasion the author carried out Real Work Lecture activities in Tanjung Gusta Village with the main program headline being the socialization of financial literacy to micro, small and medium business actors, especially fish cracker or jangek cracker business actors. The approach used consists of three methods, namely observation, interviews and documentation. The main work program implemented was visiting business actors making skin crackers to socialize about financial literacy and digital promotion. Then the author also held two supporting work programs, namely the socialization of financial literacy education and sharia investment, the main focus of which was on education about investment and financial management and the second was the implementation economic market day for elementary school students with the aim of cultivating students' talents and interests in the field of entrepreneurship. Both the main and supporting work programs were carried out well and without significant obstacles due to support from Tanjung Gusta Village officials, the community and fellow students who worked together to make the work program successful.