Balance : Jurnal Akuntansi dan Manajemen
Vol. 5 No. 2 (2026): Agustus 2026

Implementasi Etika Bisnis Islam dalam Pemilihan Kualitas Bahan Baku pada Produksi Gula Merah Tebu di Jorong Surau Lubuak, Nagari Tigo Balai, Kecamatan Matur, Kabupaten Agam

Reyvo Fernando (UIN Sjech M. Djamil Djambek Bukittinggi)
Yefri Joni (UIN Sjech M. Djamil Djambek Bukittinggi)



Article Info

Publish Date
03 Aug 2026

Abstract

Penelitian ini bertujuan menganalisis implementasi etika bisnis Islam dalam pemilihan kualitas bahan baku gula merah tebu di Jorong Surau Lubuak, Nagari Tigo Balai, Kecamatan Matur, Kabupaten Agam. Lokasi dipilih karena masih mempertahankan produksi tradisional berbasis pengetahuan turun-temurun, tetapi belum memiliki standar tertulis pemilihan dan pengendalian bahan baku. Permasalahan penelitian terletak pada belum jelasnya batas kelayakan dan proporsi pencampuran tebu yang menurun kualitasnya dengan tebu segar. Penelitian terdahulu lebih banyak membahas transaksi, pemasaran, rantai pasok halal, dan produksi secara umum, sehingga kajian keputusan etis pada tahap seleksi dan pencampuran bahan baku pangan tradisional masih terbatas. Penelitian menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan seleksi bahan berdasarkan kematangan, kondisi fisik, dan kesegaran mencerminkan prinsip sidq, amanah, halal, dan thayyib, sedangkan pencampuran tanpa kejelasan dapat menimbulkan gharar dan tadlis. Penelitian ini berkontribusi mengintegrasikan pengetahuan lokal dengan etika bisnis Islam serta mendorong pedoman syariah, transparansi mutu, dan pengendalian kualitas.   This study analyzes the implementation of Islamic business ethics in selecting raw materials for sugarcane brown sugar production in Jorong Surau Lubuak, Nagari Tigo Balai, Matur District, Agam Regency. The location was selected because production based on inherited local knowledge remains practiced, yet written standards for raw material selection and quality control are unavailable. The problem concerns unclear eligibility limits and mixing proportions between deteriorated and fresh sugarcane. Previous studies have mainly addressed transactions, marketing, halal supply chains, and production, while ethical decisions in raw material selection and mixing in traditional food industries remain limited. This descriptive qualitative study used observation, interviews, and documentation. Findings show that selection based on maturity, physical condition, and freshness reflects sidq, amanah, halal, and thayyib, whereas unclear mixing practices may cause gharar and tadlis. This study contributes by integrating local knowledge with Islamic business ethics and promoting sharia-based guidelines, quality transparency, and quality control.

Copyrights © 2026






Journal Info

Abbrev

jam

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and ...