Penerapan Manajemen Keuangan Syariah Dalam Pengelolaan Usaha Pusat Kebugaran Jambi Bugar Gym Kota Jambi

Abstract

This study aims to analyze the implementation of Sharia financial management in the operations of the "Jambi Bugar Gym" fitness center in Jambi City, its alignment with Sharia principles, and the factors that facilitate or hinder its implementation. The study employs a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation, involving informants such as the business owner, two employees, and seven gym members. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was verified using source triangulation. The results indicate that the implementation of financial management functions—namely planning, organizing, actuating, and controlling—has been carried out quite effectively. Financial management is also guided by Sharia values, such as justice, balance, and public interest (*maslahah*), while actively avoiding wastefulness (*israf*), usury (*riba*), and uncertainty (*gharar*). Factors supporting the implementation of Sharia financial management include the owner's commitment, as well as effective communication and cooperation among organizational members. Conversely, challenges include the use of rudimentary financial recording methods and a limited workforce. The study concludes that while the management of Jambi Bugar Gym reflects an effort to operate in accordance with Sharia principles, there is a need to strengthen financial recording and oversight systems to ensure that business operations become more effective, transparent, and accountable.