ANALYSIS OF SHARIA FINANCIAL MANAGEMENT IMPLEMENTATION IN THE MICRO, SMALL, AND MEDIUM ENTERPRISE (MSME)
DOI:
https://doi.org/10.30863/al-tsarwah.v8i2.10887Keywords:
Sharia Financial Management, MSMEs, Implementation, Constraints, Dapoer Kenyit-Kenyit.Abstract
MSMEs play a strategic role in the Indonesian economy, including those based on sharia values. This research aims to analyze the implementation and constraints of sharia financial management at the Dapoer Kenyit-Kenyit MSME in Gresik Regency, as a case study of a micro-enterprise in the culinary sector. The research uses a qualitative approach with field study methods. Data was collected through in-depth interviews with business owners and employees, as well as documentation studies. The data was analyzed descriptively to understand the practices and challenges faced. The research results indicate that the implementation of sharia financial management is still in the developmental stage. The main constraints include limited practical understanding of sharia principles in financial recording, difficulty in separating personal and business finances, and limited access to sharia financing appropriate for the micro-scale. Recording is still manual and not yet supported by a formal reporting system. Practical assistance is required to enhance sharia financial capacity and simplify access to sharia financing tailored to the characteristics of micro-enterprises. This support is expected to strengthen sustainable financial governance aligned with Islamic economic principles.
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