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The development of Islamic businesses has significantly increased recently. One of them is the beauty salon of Muslimah Zhafira. This objective of this study is to describe what concept the business of the beauty salon of Muslimah Zhafira is and how the ethical values of Islamic business implemented. This is a qualitative research which was conducted in natural setting through observation and interview. The findings show that the management staff and the owner of it understand how a business is not only about getting money, but it is also to get the blessings from Allah SWT. It is done by implementing the Islamic principles, that is, a business should be not only money-oriented benefits, but it should be also non-material benefits, development, continuity, and blessings. The implications of the Islamic ethical business is the implementation of transparency in the accounting and financial reports as stated in Islam to work professionally. The production management uses halal material, safe place, and standardized process, so that this system could be applied efficiently to give a wealthy to the owners and to those who involve in this business. Human resources management of beauty salon of muslimah Zhafira make the staffs enjoy and feel fair in terms of the salary system. This condition fits to the Islamic value, that is, Islam orders good cooperation to reach a win-win benefit. The marketing management of beauty salon of muslimah Zhafira applies family-based system by trying hard to fulfill the customers' need. It also applies spiritual marketing strategy by implementing the Islamic akhlak. Kata Kunci : Islamic ethical business, muslimah beauty salon A. PendahuluanBisnis adalah bagian dari kegiatan ekonomi dan mempunyai peranan yang sangat vital dalam rangka memenuhi kebutuhan manusia. Kegiatan bisnis mempengaruhi semua tingkat kehidupan manusia baik individu, sosial, regional, nasional maupun internasional. Tiap hari jutaan manusia melakukan kegiatan bisnis sebagai produsen, perantara maupun sebagai konsumen. Kebaikan dan kesuksesan serta kemajuan suatu bisnis sangat dipengaruhi oleh kesungguhan dan ketekunan para pelaku bisnis tersebut.Ajaran Islam telah memberikan tuntunan bagaimana berbisnis yang sesuai dengan norma-norma ajaran Islam sebagaimana yang dicontohkan oleh Rasulullah SAW yang merupakan pebisnis ulung dengan berbagai keutamaan sifat Beliau. Dasar-dasar etika dan manajemen bisnis yang dilakukan oleh Rasulullah SAW ini

Muslim scholars have defined ethics as enduring traits and characteristics in the individual that cause actions appropriate to those traits to be issued spontaneously without the need for human thought and reflection. Islamic ethics state the rightness or wrongness of these attributes within the framework of Islamic concepts, while the concepts of Islamic work ethics deal with the functioning of the framework of Islamic concepts in the form of human work activities in various organisations. Furthermore, work ethics can be effective in the organisation when it can shape the culture of the organisation. Research shows that Islamic work ethics have a significant relationship with various individual, professional and organisational factors. The purpose of this study is to investigate the relationship between Islamic work ethics and organisational culture. The statistical population of this research consists of 1500 Muslim staff of 30 service organisations (financial, educational, medical and hotel organisations) in Moscow, Russia, in 2021, of which 306 people have been selected as statistical samples using Krejcie and Morgan’s sample size table. Data analyses were performed by statistical software, Statistical Package for the Social Sciences (SPSS). The results of this study confirm the significant and positive relationship between Islamic work ethics and organisational culture among the Muslim Russian staff (β = 0.53; T = −8.65).Contribution: This study examines the relationship between Islamic work ethics and organisational culture in Russia and has expanded the results of previous studies conducted in other contexts.

The study aims is to show how the zakat management in the covid-19 pandemic era. Amil zakat institutions need to make innovation in term of zakat management, both collection and distribution of zakat itself, one of them is related to the digitization of zakat management. This research analysed with a qualitative approach. The results showed that East Kalimantan LAZ DPU had innovated in terms of zakat management by utilizing digital technology both in the collection and distribution of ZIS funds. In the distribution of ZIS funds, it was directed at handling the impact of covid-19 for Mustahik to help Mustahik economic difficulties through regular programs in the field of humanity, da'wah, health, economy, and education. In addition, some special programs were also added, namely helping medical personnel by providing personal protective equipment, the best frontline nutrition program, providing basic food supply for the dhuafa, and empowering students and teachers during this pandemic. This research show that LAZ do an action in humanity specially in pandemic era

Kegiatan wirausaha berbasis UMKM memberikan kontribusi bagi pertumbuhan perekonomian Indonesia. Selain sebagai jaring pengaman masyarakat berpenghasilan rendah, UMKM nyatanya juga membantu pemerintah dalam memperluas kesempatan dan penyerapan tenaga kerja. Namun demikian masih banyak masyarakat yang kurang memahami bagaimana cara berwirausaha, mulai dari persiapan usaha, bentuk pengelolaan, hingga beberapa aspek legalitas usaha yang perlu diperhatikan. Menjawab hal di atas, maka buku ini hadir untuk membantu para pembacanya yang ingin memahami konseptual dasar kewirausahaan dalam lingkup UMKM dengan pembahasan yang lugas dan mudah dipahami.Adapun isi pembahasan dalam buku ini terdiri dari 15 bab yang saling terhubung, yaitu: Pengenalan Kewirausahaan dan UMKM; Analisis Pasar dan Pemahaman Pelanggan; Menyusun Perencanaan Bisnis; Manajemen Sumber Daya Modal dan Kerja; Pemasaran dan Promosi untuk UMKM; Dasar Manajemen Produksi dan Operasional; Dasar-dasar Manajemen Keuangan; Pembuatan Produk dan Inovasi; Manajemen Risiko dan Mitigasi; Pemanfaatan Website dan E-Commerce; Pengembangan Kompetensi Kewirausahaan; Pengembangan Bisnis dan Ekspansi Pasar; Networking dan Kerjasama Bisnis; Legalitas dan Perlindungan Hukum untuk UMKM; Pemberdayaan Ekonomi dan Perempuan dalam UMKM.