Fungsi Perencanaan dalam Unit Usaha Barang Bekas Berkualitas (Barbeku) pada Yayasan Amal Khair Yasmin

Abstract

Yayasan Amal Khair Yasmin in South Tangerang implements an Islamic social enterprise concept through its Barbeku (Barang Bekas Berkualitas) business unit. This unit converts donated quality secondhand goods into a self-sustaining funding source for free educational and social programs. The success of this social business heavily relies on a mature planning function (takhthith) to ensure accountable, well-targeted, and sustainable operations. This study aims to analyze the application of the planning function in the Barbeku business unit through six management indicators, identify documented planning aspects, and evaluate its alignment with Islamic values and the principle of trustworthiness (amanah). This study adopted a qualitative approach with a literature review method adhering to the PRISMA 2020 transparency guidelines. Secondary data from scientific journals, academic books on da'wah management, and institutional profiles were analyzed descriptively. The findings indicate that Barbeku's planning function operates effectively at both strategic and operational levels across six indicators (objectives, targets, strategies, schedules, resources, and vision, mission and sharia alignment). The primary strengths lie in the detailed operational workflow with strict quality criteria, a clear percentage distribution of revenue to eight empowerment programs, and a strict separation between pure grant funds and commercial trade revenues to maintain high accountability. The planning function within the Barbeku business unit successfully integrates the mission of da'wah bil hal (action-based propagation) with business professionalism. Future improvements can be optimized by sharpening periodic quantitative targets and enhancing public reporting schedules to continuously maintain donor trust.