Institutionalizing Islamic Business Principles within the POAC Framework: A Multiple-Case Study of Traditional Cane Sugar MSMEs in Kunduran, Blora
Published:
2026-10-20Downloads
Abstract
This study examined how Islamic business principles were institutionalized within the planning, organizing, actuating, and controlling (POAC) functions of traditional cane sugar MSMEs in Kunduran District, Blora Regency, Indonesia. A qualitative multiple-case study involved nine owners or managers purposively selected for their direct involvement in operational decision-making and production. Data were collected from June to July 2026 through direct observation, open-ended interviews, and documentation, and analyzed using within-case and cross-case procedures. POAC served as the operational framework, while shiddiq, amanah, tabligh, and fathanah functioned as analytical lenses. The findings revealed a continuum of institutionalization. At the less institutionalized end, business practices depended largely on owners’ personal commitments, memory, situational decisions, and workers’ tacit experience. At the more institutionalized end, the same values were embedded in written planning, clearer role allocation, mentoring and cross-training, technical quality measurement, product grading, financial separation, and complaint handling. Operational pressures such as weather uncertainty, raw-material quality, skilled-labor shortages, costs, cash-flow constraints, and delivery deadlines tested the consistency of these principles. The study concluded that POAC provided an operational bridge through which personal Islamic business values could be translated into more consistent organizational governance
Keywords:
Institutionalization Islamic business ethics MSMEs POAC Traditional cane sugarReferences
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