JAT (Journal of Accounting and Tax)
Vol. 5 No. 2 (2026): Special Issue

A COMPARATIVE ANALYSIS OF EYANG KOPI AND CALA COFFEE THROUGH AN ISLAMIC BUSINESS MODEL CANVAS: INTEGRATING AL-MAṢLAḤAH IN BUSINESS DEVELOPMENT

Muhammad Fayyadh Akbar (Universitas Islam Negeri Sumatera Utara)
Rahmat Daim Harahap (Universitas Islam Negeri Sumatera Utara)
Imam El Islamy (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
06 Nov 2026

Abstract

This study examines and compares the business models of Eyang Kopi and Cala Coffee in Talawi District, Batu Bara Regency, using the nine elements of the Business Model Canvas (BMC) and the principle of al-maṣlaḥah. Employing a qualitative comparative case study design, data were collected in February 2026 through semi-structured interviews, direct observation, and business documentation. The informants comprised 23 participants: two business owners, eleven employees, and ten customers, with each coffee shop represented by its owner, employees, and five customers. The findings indicate that the two coffee shops share several business-model characteristics, including their target market, product variety, promotional channels, and supplier relationships, but differ in staffing levels, customer-service experiences, and reported turnover trajectories. Eyang Kopi employs four employees and has experienced a decline in estimated monthly turnover from IDR 16 million in its first year to IDR 9 million in its third year. Cala Coffee employs seven employees and reported an increase from IDR 14 million to IDR 17 million over the same period. These figures describe different business trajectories but do not, by themselves, establish the causes of those differences. The study contributes an empirical approach to evaluating BMC elements through al-maṣlaḥah by considering benefits and potential harms for relevant stakeholders in light of the five objectives of maqāṣid al-sharī‘ah. The findings support targeted recommendations concerning service procedures, employee capability development, customer feedback, operational control, and responsible financial management. The study does not assume that the research team's initial face-to-face and online training for Cala Coffee caused its business performance; this activity is treated as a researcher-supported intervention and must be distinguished from the shop's pre-existing practices.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, ...