INVESTIGATING BEYONG THE LABEL OF �HALALAN-THAYYIBAN�: THE HALAL GUARANTEE SYSTEM IN LOCAL RESTAURANT

For moslem, Islamic business ethics is an absolute thing to be applied in business activities. Yogyakarta is a province that consists of Muslims in majoriy, having potentials of requiring halal products. But sadly, there are many halal restaurants in Yogyakarta in which the halal labeling itself has not been able to guarantee the halal and thayyib states of a product.This research was a descriptive-explorative study using qualitative approach. It aimed at finding the implementation of Islamic business ethics in the halal and thayyib guarantee system on the offered products in order to discover the implementation of the halal labeling applied. The research was conducted by interviewing the managers and cook of the restaurant using in-depth interview.It was found out from the results of the study that the Ayam Penyet Surabaya Restaurant has carried out good implementation of Islamic business. In addition, regarding to the halal and thayyib guarantee system, the performance in the fields of halal organization, procurement, processing, transparency, and standardization towards the Standard Operating Procedure (SOP) and Halal Guarantee System (SJH) were under control and evaluation. Both the control and the evaluation were presented in the form of halal, proportional, and secure presentation in accordance with the company standards which are based on five halal aspects in regards to product and use of materials. Their implementation was thoroughly and generally conducted in a good and structured way.Keywords: Islamic Business Ethics, Halal Guarantee System, Thayyib Food Standards