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MANAJEMEN ORGANIZING PADA UMKM BAKSO HALAL DALAM PERSPEKTIF EKONOMI SYARIAH: STUDI KASUS BAKSO SELERA TELANG Rohmah, Annisa Nur; El Maulidiyah, Ghafiratun Niam; Nurfadila, Nadia; Firmansyah, Maulana; Lukman, Abu; Zubaidah, Siti
TANSIQ: Jurnal Manajemen dan Bisnis Syariah TANSIQ │ Vol. 8 │ No. 2 │ 2025
Publisher : Universitas Islam Negeri Sumatera Utara Medan

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Abstract

AbstractMicro, Small, and Medium Enterprises (MSMEs) are one of the most vital sectors in Indonesia's economy as they contribute significantly to employment absorption and national economic stability. Within the Muslim-majority context, halal-based MSMEs have promising opportunities for growth, yet they also face managerial challenges. This study focuses on the organizing function in Bakso Selera Telang, a halal culinary MSME. The main issues identified include a simple organizational structure, informal division of labor, and weak internal mechanisms to ensure product halal integrity. This research employed a qualitative approach with a case study method, utilizing in-depth interviews, direct observation, and document analysis. Findings indicate that while Islamic principles such as justice, trustworthiness, and transparency are already practiced, the organizing system remains underdeveloped. Strengthening efforts are needed, including establishing a clear organizational structure, developing halal-based standard operating procedures (SOP), professionalizing human resource management, and implementing transparent sharia-compliant financial records. These findings are important as they provide theoretical contributions to the literature on Islamic management, while also offering practical guidance for other halal MSMEs to enhance competitiveness and business sustainability.Keywords: Islamic economics, management organizing, halal MSMEs, culinary business AbstrakUMKM merupakan salah satu sektor vital dalam perekonomian Indonesia karena berperan besar dalam menyerap tenaga kerja sekaligus menjaga stabilitas pertumbuhan nasional. Dalam konteks masyarakat mayoritas Muslim, UMKM halal memiliki peluang besar untuk berkembang, namun juga menghadapi tantangan terutama dalam aspek manajerial. Penelitian ini menyoroti fungsi organizing pada UMKM Bakso Selera Telangyang beroperasi di sektor kuliner halal. Permasalahan utama terletak pada struktur organisasi yang masih sederhana, pembagian kerja informal, serta lemahnya mekanisme kontrol kehalalan produk. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus, melalui wawancara mendalam, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa meskipun prinsip syariah seperti keadilan, amanah, dan transparansi telah diterapkan, sistem pengorganisasian usaha masih perlu diperkuat. Diperlukan pembenahan berupa pembentukan struktur organisasi yang jelas, penyusunan SOP halal, profesionalisasi sumber daya manusia, serta sistem pencatatan keuangan syariah yang transparan. Temuan ini penting karena memberikan kontribusi teoritis pada pengayaan literatur manajemen syariah, sekaligus manfaat praktis sebagai pedoman bagi UMKM halal lain untuk meningkatkan daya saing dan keberlanjutan usahanya.AbstractMicro, Small, and Medium Enterprises (MSMEs) are one of the most vital sectors in Indonesia's economy as they contribute significantly to employment absorption and national economic stability. Within the Muslim-majority context, halal-based MSMEs have promising opportunities for growth, yet they also face managerial challenges. This study focuses on the organizing function in Bakso Selera Telang, a halal culinary MSME. The main issues identified include a simple organizational structure, informal division of labor, and weak internal mechanisms to ensure product halal integrity. This research employed a qualitative approach with a case study method, utilizing in-depth interviews, direct observation, and document analysis. Findings indicate that while Islamic principles such as justice, trustworthiness, and transparency are already practiced, the organizing system remains underdeveloped. Strengthening efforts are needed, including establishing a clear organizational structure, developing halal-based standard operating procedures (SOP), professionalizing human resource management, and implementing transparent sharia-compliant financial records. These findings are important as they provide theoretical contributions to the literature on Islamic management, while also offering practical guidance for other halal MSMEs to enhance competitiveness and business sustainability.Keywords: Islamic economics, management organizing, halal MSMEs, culinary business AbstrakUMKM merupakan salah satu sektor vital dalam perekonomian Indonesia karena berperan besar dalam menyerap tenaga kerja sekaligus menjaga stabilitas pertumbuhan nasional. Dalam konteks masyarakat mayoritas Muslim, UMKM halal memiliki peluang besar untuk berkembang, namun juga menghadapi tantangan terutama dalam aspek manajerial. Penelitian ini menyoroti fungsi organizing pada UMKM Bakso Selera Telangyang beroperasi di sektor kuliner halal. Permasalahan utama terletak pada struktur organisasi yang masih sederhana, pembagian kerja informal, serta lemahnya mekanisme kontrol kehalalan produk. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus, melalui wawancara mendalam, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa meskipun prinsip syariah seperti keadilan, amanah, dan transparansi telah diterapkan, sistem pengorganisasian usaha masih perlu diperkuat. Diperlukan pembenahan berupa pembentukan struktur organisasi yang jelas, penyusunan SOP halal, profesionalisasi sumber daya manusia, serta sistem pencatatan keuangan syariah yang transparan. Temuan ini penting karena memberikan kontribusi teoritis pada pengayaan literatur manajemen syariah, sekaligus manfaat praktis sebagai pedoman bagi UMKM halal lain untuk meningkatkan daya saing dan keberlanjutan usahanya.AbstractMicro, Small, and Medium Enterprises (MSMEs) are one of the most vital sectors in Indonesia's economy as they contribute significantly to employment absorption and national economic stability. Within the Muslim-majority context, halal-based MSMEs have promising opportunities for growth, yet they also face managerial challenges. This study focuses on the organizing function in Bakso Selera Telang, a halal culinary MSME. The main issues identified include a simple organizational structure, informal division of labor, and weak internal mechanisms to ensure product halal integrity. This research employed a qualitative approach with a case study method, utilizing in-depth interviews, direct observation, and document analysis. Findings indicate that while Islamic principles such as justice, trustworthiness, and transparency are already practiced, the organizing system remains underdeveloped. Strengthening efforts are needed, including establishing a clear organizational structure, developing halal-based standard operating procedures (SOP), professionalizing human resource management, and implementing transparent sharia-compliant financial records. These findings are important as they provide theoretical contributions to the literature on Islamic management, while also offering practical guidance for other halal MSMEs to enhance competitiveness and business sustainability.Keywords: Islamic economics, management organizing, halal MSMEs, culinary business AbstrakUMKM merupakan salah satu sektor vital dalam perekonomian Indonesia karena berperan besar dalam menyerap tenaga kerja sekaligus menjaga stabilitas pertumbuhan nasional. Dalam konteks masyarakat mayoritas Muslim, UMKM halal memiliki peluang besar untuk berkembang, namun juga menghadapi tantangan terutama dalam aspek manajerial. Penelitian ini menyoroti fungsi organizing pada UMKM Bakso Selera Telang yang beroperasi di sektor kuliner halal. Permasalahan utama terletak pada struktur organisasi yang masih sederhana, pembagian kerja informal, serta lemahnya mekanisme kontrol kehalalan produk. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus, melalui wawancara mendalam, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa meskipun prinsip syariah seperti keadilan, amanah, dan transparansi telah diterapkan, sistem pengorganisasian usaha masih perlu diperkuat. Diperlukan pembenahan berupa pembentukan struktur organisasi yang jelas, penyusunan SOP halal, profesionalisasi sumber daya manusia, serta sistem pencatatan keuangan syariah yang transparan. Temuan ini penting karena memberikan kontribusi teoritis pada pengayaan literatur manajemen syariah, sekaligus manfaat praktis sebagai pedoman bagi UMKM halal lain untuk meningkatkan daya saing dan keberlanjutan usahanya.
Analisis Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
Penerapan Fungsi Actuating dalam Manajemen Bisnis Islam pada Kedai Kopi 3 Sisi Rizki Ardiansyah; Moh Jayyid Abadi; Allifna An Nauroh; Habibah Habibah; Mei Nurus Syamsiyah Yulianti; Abd Halim; Choirul Anam; Siti Zubaidah
Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): Juni 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i2.14840

Abstract

This study aims to analyze the implementation of the actuating function in Islamic business management at Kedai Kopi 3 Sisi. The actuating function, which includes leadership, communication, directing, and motivation, is crucial in mobilizing human resources to work effectively and align with organizational goals. This research employs a descriptive qualitative approach, with data collected through participatory observation, in-depth interviews, and documentation. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, comprising data reduction, data presentation, and conclusion verification. The results indicate that Kedai Kopi 3 Sisi consistently applies Islamic business management through financial transparency, adherence to halal products, and integration of religious values in operational practices. The actuating function is implemented through leadership that is both firm and participative, open communication, systematic directing, and motivation that balances material and spiritual incentives. This implementation not only improves service quality and customer satisfaction but also strengthens Islamic values within the SME work culture. This study contributes theoretically to the literature on Islamic business management and provides practical benefits for SMEs in enhancing competitiveness based on sharia principles. Penelitian ini bertujuan untuk menganalisis penerapan fungsi actuating dalam manajemen bisnis Islam pada Kedai Kopi 3 Sisi. Fungsi actuating, yang mencakup kepemimpinan, komunikasi, pengarahan, dan motivasi, merupakan kunci untuk menggerakkan sumber daya manusia agar bekerja secara efektif dan selaras dengan tujuan organisasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi partisipatif, wawancara mendalam, dan dokumentasi. Analisis data dilakukan menggunakan model interaktif Miles, Huberman, dan Saldaña yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa Kedai Kopi 3 Sisi menerapkan manajemen bisnis Islam secara konsisten melalui transparansi keuangan, kepatuhan terhadap kehalalan produk, dan integrasi nilai religius dalam praktik operasional. Fungsi actuating dijalankan melalui kepemimpinan yang tegas namun partisipatif, komunikasi terbuka, pengarahan yang sistematis, serta motivasi yang seimbang antara insentif material dan spiritual. Implementasi ini tidak hanya meningkatkan kualitas layanan dan kepuasan konsumen, tetapi juga memperkuat nilai-nilai Islam dalam budaya kerja UMKM. Penelitian ini memberikan kontribusi teoretis bagi literatur manajemen bisnis Islam serta manfaat praktis bagi pelaku UMKM dalam meningkatkan daya saing berbasis nilai syariah.