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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.
Actuating Berbasis Motivasi Spiritual dalam Meningkatkan Loyalitas Karyawan Kafe Pena Rasa Nur Rizkiyah Ramadhani; Zahra Jannatul Fidausi; Fina Rohmatika; Fidya Puji Ramadhani; Ahmad Amirul Aziz; Siti Zubaidah
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14835

Abstract

This study aims to examine the application of spiritual motivation-based actuating in increasing employee loyalty at Kafe Pena Rasa, an SME near Trunojoyo University Madura. Using a descriptive qualitative case study approach, data were collected through interviews, observations, and documentation. The results show that despite limited resources, low wages, and indirect supervision—conditions that usually cause high employee turnover—employees remain loyal. This loyalty is built through spiritual practices by instilling the intention to work as a form of worship, providing prayer facilities, closing on Fridays, a family culture, and an Islamic work ethic such as muraqabah. This fosters affective loyalty based on emotional bonds and value alignment rather than transactional loyalty based on salary. From the discussion results, it can be concluded that the application of actuating based on spiritual motivation at Kafe Pena Rasa contributes significantly to increasing employee loyalty, even though this effort is still relatively new and faces resource constraints. Therefore, spiritual motivation can be used as an alternative strategy in human resource management in the MSME sector, especially when financial support and material compensation are still limited.   Penelitian ini bertujuan mengkaji penerapan actuating berbasis motivasi spiritual dalam meningkatkan loyalitas karyawan di Kafe Pena Rasa, UMKM di sekitar Universitas Trunojoyo Madura. Dengan pendekatan kualitatif deskriptif studi kasus, data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil menunjukkan bahwa meski sumber daya terbatas, upah rendah, dan pengawasan tidak langsung kondisi yang biasanya menyebabkan turnover tinggi karyawan tetap loyal. Loyalitas ini dibangun melalui praktik spiritual dengan menanamkan niat bekerja sebagai ibadah, menyediakan fasilitas salat, menutup saat Jumat, budaya kekeluargaan, dan etos kerja Islami seperti muraqabah. Hal ini menumbuhkan loyalitas afektif berdasarkan ikatan emosional dan keselarasan nilai bukan loyalitas transaksional berbasis gaji. Dari hasil pembahasan, dapat disimpulkan bahwa penerapan actuating berbasis motivasi spiritual di Kafe Pena Rasa memberikan kontribusi nyata dalam meningkatkan loyalitas karyawan, meskipun usaha ini masih tergolong baru dan menghadapi keterbatasan sumber daya sehingga motivasi spiritual dapat dijadikan strategi alternatif dalam pengelolaan sumber daya manusia pada sektor UMKM, khususnya ketika dukungan finansial maupun kompensasi material masih terbatas.  
Implementasi Actuating Dalam Manajemen Bisnis Syariah Dalam Operasional Usaha Tahu Modern Di Telang Kamal Bangkalan Galih Angga Mahendra; Retno Khabibatuni’mah; Khoyril Waro; Farihatus Sholihatus Syafiyah; Nuraida Sayyidati; Siti Zubaidah
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14841

Abstract

Micro, small and medium enterprises (MSMEs) represent a significant segment of the Indonesian economy and serve as a conduit for the implementation of sharia values in business practices. The present study aims to examine the implementation of the actuating function in sharia business management at Tahu Modern in Telang Kamal, Bangkalan. The research method employed is qualitative, with a case study approach. The data was obtained through a combination of interviews, observations, and documentation, and was then analysed thematically based on four indicators: the principle of tauhid, Islamic communication, product quality and halalness, and sharia marketing strategies. The findings indicate that the concept of tauhid is operationalised through the business owner's consistent implementation of worship, the manifestation of Islamic communication through a cordial and truthful demeanour towards customers, the maintenance of product quality through the selection of reliable raw materials, and the execution of sharia marketing in a straightforward yet efficacious manner through the utilisation of Google Maps and the provision of bonuses for loyal customers. These findings indicate that the success of MSMEs is not solely determined by financial profits, but also by the integration of Islamic values into business operations. This study makes a significant academic contribution to the extant literature on sharia management, while concurrently providing practical inspiration for MSMEs to enhance their competitiveness whilst maintaining the principle of blessing. Usaha mikro, kecil, dan menengah (UMKM) merupakan sektor penting dalam perekonomian Indonesia sekaligus sarana penerapan nilai-nilai syariah dalam praktik bisnis. Penelitian ini bertujuan untuk mengkaji implementasi fungsi actuating dalam manajemen bisnis syariah pada usaha Tahu Modern di Telang Kamal, Bangkalan. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara tematik berdasarkan empat indikator: prinsip tauhid, komunikasi Islami, kualitas dan kehalalan produk, serta strategi pemasaran syariah. hasil penelitian menunjukkan bahwa prinsip tauhid terimplementasi melalui konsistensi ibadah pemilik usaha, komunikasi Islami tampak dalam sikap ramah dan jujur terhadap pelanggan, kualitas produk dijaga dengan pemilihan bahan baku terpercaya, dan pemasaran syariah dilakukan secara sederhana namun efektif melalui pemanfaatan Google Maps serta pemberian bonus bagi konsumen setia. Temuan ini menegaskan bahwa keberhasilan UMKM tidak hanya ditentukan oleh keuntungan finansial, tetapi juga oleh integrasi nilai-nilai Islam dalam operasional usaha. Penelitian ini memberi kontribusi akademik bagi literatur manajemen syariah sekaligus menawarkan inspirasi praktis bagi UMKM agar mampu meningkatkan daya saing dengan tetap menjaga prinsip keberkahan
Implementasi Prinsip Organizing dalam Manajemen Bisnis Syariah : Studi Kasus Umkm Seblak Gacor Telang Bangkalan Madura Eka Nova Yulianti; Ana Fitroyun Nisa’; Imroatun Mufida; Moh Jazuli; Nur Cahyo; Siti Zubaidah
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14875

Abstract

This study aims to analyze the organizing function from an Islamic management perspective in the case of UMKM Seblak Gacor in Telang, Bangkalan, focusing on the principles of trustworthiness (amanah), justice (al-‘adl), consultation (syura), honesty (sidq), and consistency (istiqamah) in line with maqashid shariah. The research employed a descriptive qualitative approach with a case study method, where data were collected through in-depth interviews with the owners and employees, supported by relevant scholarly literature. Data analysis followed Miles and Huberman’s model, consisting of data reduction, data display, and conclusion drawing, with validity ensured through source triangulation. The findings reveal that organizing practices have partially reflected sharia principles, such as implementing a shift system for fairness, proportional sharing of capital and responsibilities, and decision-making through consultation. However, challenges remain, including ineffective internal communication, the absence of written standard operating procedures (SOPs), and internal conflicts affecting service consistency. In conclusion, the effectiveness of organizing based on Islamic principles is determined not only by technical efficiency but also by the integration of spiritual values that bring blessings to the business.   Penelitian ini bertujuan untuk menganalisis fungsi organizing dalam perspektif manajemen Islam pada kasus UMKM Seblak Gacor di Telang, Bangkalan, dengan fokus pada prinsip amanah, keadilan (al-‘adl), musyawarah (syura), kejujuran (sidq), dan konsistensi (istiqamah) yang sejalan dengan maqashid shariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, di mana data diperoleh melalui wawancara mendalam dengan pemilik dan karyawan serta didukung literatur akademik relevan. Analisis data mengikuti model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, dengan validitas dijaga melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa praktik organizing sebagian telah mencerminkan prinsip syariah, seperti penerapan sistem shift untuk keadilan, pembagian modal dan tanggung jawab secara proporsional, serta pengambilan keputusan melalui musyawarah. Namun, masih terdapat tantangan berupa komunikasi internal yang kurang efektif, ketiadaan standar operasional prosedur (SOP) tertulis, dan konflik internal yang memengaruhi konsistensi pelayanan. Kesimpulannya, efektivitas organizing berbasis prinsip Islam ditentukan tidak hanya oleh efisiensi teknis, tetapi juga oleh integrasi nilai spiritual yang menghadirkan keberkahan usaha. Penelitian ini merekomendasikan penguatan sistem komunikasi, formalisasi SOP, peningkatan kapasitas SDM, serta pembentukan mekanisme penyelesaian konflik berbasis nilai Islam guna menjamin keberlanjutan usaha.
An Analysis of the Perceptions of UTM Islamic Faculty Students Regarding Online Reviews and Ratings in Building Shopping Trust in the Shopee Marketplace Muawanah Muawanah; Fatonah Fatonah; Afiyanta Wulandari; Yusnia Yusnia; Wahyudi Dwi Putra Romadhon; Siti Zubaidah
INTERDISIPLIN: Journal of Qualitative and Quantitative Research Vol. 3 No. 3 (2026)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/interdisiplin.v3i3.129

Abstract

The development of digital technology has transformed consumer behavior, including that of students, in online shopping. One of the factors influencing purchasing decisions is online reviews and ratings on marketplace platforms. This study aims to understand the perceptions of students from the Faculty of Islamic Studies at Universitas Trunojoyo Madura (UTM) regarding online reviews and ratings in building trust when shopping on Shopee. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews and observations of students who are active Shopee shoppers. The data were analyzed through data reduction, data presentation, and drawing conclusions to identify patterns of student perceptions. The findings reveal that students view online reviews and ratings as important and credible sources of information in evaluating products and sellers on Shopee. Positive reviews and ratings build a sense of security and enhance students’ trust in making transactions, while negative reviews trigger greater caution in shopping. These findings indicate that the quality of information in reviews and ratings plays a significant role in shaping consumer trust, particularly among students engaging in online shopping.
Implementasi Manajemen Bisnis Syariah Dengan Prinsip Actuating Pada Umkm Kuliner Kampus di Kantin Asrama Universitas Truno Joyo Madura Hazmatul Khumairo'; Elza Luthfiyah; Nur Fatihatun Nisa’; Muhammad Bagus Junaidi; Siti Zubaidah
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8163

Abstract

Sharia management in the business world emphasizes the application of Islamic values that are in line with business objectives, one of which is through the principle of actuating that focuses on mobilizing and motivating human resources. The application of this principle can be observed in the practice of campus culinary MSMEs, particularly the Mr. A Canteen at the Trunojoyo University of Madura Dormitory. Since its establishment in 2014, this canteen has been able to survive for more than a decade with a simple but effective strategy, namely personal capital without usury, friendly service, affordable prices, and guaranteed halal products. This study uses a descriptive qualitative method with a case study approach through interviews and direct observation. The results show that the actuating principle is reflected in the involvement of family members as workers, harmonious work management, and service strategies that build customer loyalty. These efforts show that resource mobilization is carried out not only for economic gain but also for the sake of business blessings in accordance with sharia guidance. The application of sharia management in Mr. A canteen MSME provides evidence that the actuating principle can be implemented in small businesses. The integration of spiritual values and daily business practices makes this business not only economically beneficial but also supports the creation of competitive halal businesses.
MANAJEMEN ORGANIZING PADA UMKM BAKSO HALAL DALAM PERSPEKTIF EKONOMI SYARIAH: STUDI KASUS BAKSO SELERA TELANG Annisa Nur Rohmah; Ghafiratun Niam El Maulidiyah; Nadia Nurfadila; Maulana Firmansyah; Abu Lukman; Siti Zubaidah
TANSIQ: Jurnal Manajemen dan Bisnis Syariah TANSIQ │ Vol. 8 │ No. 2 │ 2025
Publisher : Universitas Islam Negeri Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/tq.v8i2.26219

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 Pengorganisasian dalam Meningkatkan Kinerja UMKM Bakso Selera: Perspektif Manajemen Bisnis Syariah Harlien Rohmawati (Universitas Trunojoyo); Moh. Danial Ismail (Universitas Trunojoyo); Rina Nur Vadila Vadila (Universitas Trunojoyo); Ahmad Nawawi Fadli (Universitas Trunojoyo); Siti Zubaidah (Universitas Trunojoyo)
SYIRKAH: Jurnal Ekonomi Syariah Vol 2, No 03 (2026): SYIRKAH: Jurnal Ekonomi Syariah
Publisher : Universitas Muhammadiyah Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36269/sjes.v2i03.5330

Abstract

Penelitian ini bertujuan untuk menganalisis konsep organisasi dan pengorganisasian dalam meningkatkan kinerja UMKM Bakso Selera dari perspektif manajemen bisnis syariah. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pemilik usaha dan karyawan. Hasil penelitian menunjukkan bahwa UMKM Bakso Selera telah menerapkan prinsip pengorganisasian secara sederhana namun efektif, seperti pembagian tugas yang jelas antara pemilik dan karyawan, pengelolaan bahan baku, dan pengelolaan keuangan harian. Kendala utama adalah kelangkaan bahan baku dan fluktuasi pendapatan, tetapi pemilik tetap menjaga harga stabil sebagai bentuk keadilan kepada konsumen. Selain itu, prinsip syariah seperti kehalalan, kejujuran, dan keterbukaan diterapkan dalam seluruh aktivitas usaha. UMKM ini juga memberikan kontribusi sosial dengan membuka lapangan kerja dan menyediakan makanan halal. Penelitian ini menegaskan bahwa praktik pengorganisasian yang baik dan penerapan nilai syariah dapat meningkatkan kinerja dan mendukung keberlanjutan usaha UMKM.
Islamic Philanthropy, Macroeconomics Factors, and Poverty: Panel Data Evidence from Muslim-Majority Provinces in Indonesia Anisa Lestari; Trisca Relanda Putra; Siti Zubaidah
IJoIS: Indonesian Journal of Islamic Studies Vol. 7 No. 1 (2026): Indonesian Journal of Islamic Studies
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/ijois.1488

Abstract

Despite Indonesia’s vast zakat potential, empirical gaps remain regarding the consistent impact of Islamic philanthropy and macroeconomic indicators on poverty alleviation, particularly within integrative models covering the post-pandemic phase. This study aims to analyze the determinants of poverty in Indonesia’s Muslim-majority provinces from 2019 to 2023 by integrating Islamic philanthropy, macroeconomics, and socio-demographic variables. Utilizing a quantitative approach with panel data regression, the Fixed Effect Model (FEM) was identified as the optimal model based on the Hausman test. The findings reveal that zakat and economic growth have a significant negative impact on poverty, effectively reducing poverty rates. Conversely, DSKL (Religious Social Funds), mean years of schooling, and social assistance exhibit a significant positive relationship with poverty levels. Meanwhile, infaq, alms, local revenue (PAD), inflation, minimum wage (UMP), and the Human Development Index (HDI) show no significant effect. The primary contribution of this research is providing a comprehensive model proving that poverty reduction requires synergy between productive religious instruments and inclusive fiscal policies. These results imply that the government and zakat institutions must optimize the governance of integrated Islamic philanthropy alongside human capital strengthening to achieve sustainable poverty reduction. These findings highlight the importance of integrating Islamic philanthropy governance with regional fiscal policies and human capital development to achieve sustainable poverty reduction