Indonesian Journal of Islamic Studies
Vol 9 (2022): August

Implementation of Islamic Business Ethics and Preparation of Financial Statements for Muslim Entrepreneurs in Sidoarjo City

Sri Wahyuni (Universitas Muhammadiyah Sidoarjo)
Sigit Hermawan (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
23 Aug 2022

Abstract

This study aims to determine the suitability between the implementation of business ethics and the preparation of financial statements at the Nursyifa Pharmacy Sidoarjo with Islamic business ethics. This type of research is qualitative with a case study method, data is collected by conducting literature studies, observations and in-depth interviews with informants including owners, employees and consumers of Apotek Nursyifa who are determined using judgment techniques then the collected data is analyzed using qualitative descriptive data analysis methods. The results of this study indicate that Nursyifa Pharmacy implements Islamic business ethics in business activities and financial statement preparation well, although not perfectly. The imperfection of the implementation of Islamic business ethics at the Nursyifa Pharmacy Sidoarjo lies in the employee dress policy applied and the involvement of conventional banks in transactions carried out with distributors that are not in accordance with Islamic law.

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Journal Info

Abbrev

ijis

Publisher

Subject

Religion Humanities

Description

IJIS publishes research articles in the field of “Islamic Studies” with the following scope : Islamic Studies Methods. Teaching Material ...