Halalan Thayyiban : Jurnal Kajian Manajemen Halal dan Pariwisata Syariah (Journal of Halal Management, Sharia Tourism and Hospitality Studies)

ANALISIS HALAL SUPPLY CHAIN MANAGEMENT DAGING SAPI POTONG DI PASAR PAGI KECAMATAN SAMBAS (KAMAR DAGING SUTIMAH)

2026-10-12T06:44:11+00:00

This study aims to analyze the implementation of halal supply chain management at Kamar Daging Sutimah, a beef trading business located at Pasar Pagi Kampung Jawa, Sambas Sub-district, Sambas Regency. The research employs a qualitative approach with a descriptive research design. Data collection was carried out through participant observation, semi-structured interviews with the business owner, manager, and employees, as well as documentation. Data analysis was conducted through stages of data reduction, data display, and conclusion drawing. The results indicate that in principle, halal supply chain practices have been implemented in accordance with Islamic teachings, although facilities and infrastructure remain traditional and do not yet hold official halal certification. At the raw material stage, animals are carefully selected to ensure they are healthy, of appropriate age, and not pregnant. Slaughtering is performed by a Muslim slaughterer using sharp knives, reciting the Basmalah, and ensuring the three main channels are cut properly to allow complete blood drainage. Post-slaughter handling through distribution is also carried out while maintaining hygiene and preventing contamination. Limited access to standard slaughterhouse facilities is the main barrier to obtaining official halal certification, yet the business remains committed to maintaining halal standards through independent oversight.

PENGARUH SOLVABILITAS DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2024)

2026-10-12T06:45:52+00:00

This study aims to analyze the effect of solvency and capital structure on the financial performance of companies consistently listed on the Jakarta Islamic Index (JII) during the 2020–2024 period. This research employs a quantitative approach with an associative research design. The study uses secondary data obtained from companies' annual financial statements and annual reports. The sample was selected using purposive sampling, resulting in seven companies with a total of 35 firm-year observations. Solvency is measured using the Debt to Asset Ratio (DAR), capital structure is measured using the Debt to Equity Ratio (DER), while financial performance is measured using Return on Assets (ROA). Data were analyzed using multiple linear regression with the assistance of SPSS 25, preceded by classical assumption tests and followed by t-test, F-test, and coefficient of determination analysis. The results indicate that solvency has a significant negative effect on financial performance, with a significance value of 0.002. Capital structure has a significant positive effect on financial performance, with a significance value of 0.023. Simultaneously, solvency and capital structure have a significant effect on financial performance, as indicated by an F-statistic of 8.454 and a significance value of 0.001. The Adjusted R Square value of 0.311 indicates that solvency and capital structure explain 31.1% of the variation in financial performance, while the remaining 68.9% is explained by other factors outside the research model. These findings indicate the importance of managing corporate financing and liabilities in supporting the financial performance of companies operating in the Islamic capital market.

IMPLEMENTASI SERTIFIKASI HALAL PADA BISNIS INDUSTRI MAKANAN FAST FOOD THUNDER FRIED CHICKEN DI SAMBAS

2026-10-12T06:47:06+00:00

Halal certification plays an important role in ensuring compliance with Islamic dietary requirements and enhancing Muslim consumers’ confidence in food products. This study aims to analyze the implementation of halal certification and Halal Supply Chain Management (HSCM) at Thunder Fried Chicken in Sambas District, Sambas Regency, West Kalimantan, Indonesia. This research employed a descriptive qualitative approach using a field research design. Data were collected through interviews, direct observations, and documentation. The data were analyzed through data condensation, data display, and conclusion drawing and verification. The findings indicate that Thunder Fried Chicken Sambas obtained halal certification in 2023 and implemented procedures to control raw materials, food processing, storage, and serving practices. Halal supply chain management was implemented through the verification of halal certificates and labels, supplier selection, storage temperature control, separation of raw materials and equipment, and periodic internal audits. Employee training and raw material traceability were also implemented to maintain halal integrity throughout the production process. However, the business faces challenges in maintaining consistent halal standards, particularly due to its dependence on suppliers and the need to ensure that all employees comply with established halal procedures. This study concludes that halal certification should be supported by continuous monitoring, employee training, supplier supervision, and integrated supply chain management. These measures are essential to ensure that halal compliance is maintained throughout business operations and not merely demonstrated through certificate ownership. The findings are expected to contribute to the development of halal management practices in the food industry and provide practical insights for businesses seeking to strengthen halal compliance and Muslim consumer trust.