IOSR Journal Of Humanities And Social Science (IOSR-JHSS) Volume 22, Issue 6, Ver.10 (June. 2017) PP 24-27 e-ISSN: 2279-0837, p-ISSN: 2279-0845. www.iosrjournals.org DOI: 10.9790/0837-2206102427 www.iosrjournals.org 24 | Page Construction Of Shari’ah Entrepreneurship Values In Local Wisdom Perspective Of Gayo Community Abdiansyah Linge 1 , Amiur Nuruddin 2 , Ahmad Qorib 3 1 State Islamic University of North Sumatera Indonesia 2 State Islamic University of North Sumatera Indonesia 3 State Islamic University of North Sumatera Indonesia Abstract : Constructing shari’ah Entrepreneurship concept or values based on local wisdom of Gayo communities aimed to construct shariah entrepreneurship values sourced from society’s behavior pattern named culture, to create social interest propulsion to conduct distribution and production economy activities by entrepreneurship values. This research used micro ethnography approach by developing Gayonese custom ethnolinguistic as shari’ah entrepreneurship Concept. Integration of spiritual values, planning, sustainability of economy resources and Moral is shariah entrepreneurship concept in Gayo local wisdom. Keywords: Construction, Value, Shariah Entrepreneurship, Custom I. INTRODUCTION Economy development bounded by three economy practices, they are production, distribution and consumption. Economy development is multidimensional process involving basic changes in social structure, social behavior and institution 1 . Therefore, communities can participate in economy by the availability of job vacancy (full employment), everyone might has equal abilities (equal productivity, equal access), and each behavior act rationally (efficiently). Culture becomes variable forming behavior and community views in economy practices and entrepreneurship activities as well. Behavior is formed from Idea, thought becomes custom inherited from previous generation, therefore the interest toward entrepreneurship activities also related to the idea, the thought that becomes driving force of behavior formation in a community. Most of Aceh Tengah society is Gayo tribe. Economy practices of Gayo communities are dominated by agricultural industry sector, especially Coffee commodity. Coffee is a major income source of Gayonese. It is caused by farming culture inherited from previous generation of community. Multiplier effect from agricultural (coffee) and plantation product appoint economy development in Aceh Tengah. The issue in economy activity is the absence of creativity and innovation process in agriculture product to increase value adds of the product, to create employment, and to set new market to increase selling value of commodity. Such problems are part of special studies in this research aimed to increase community interest in entrepreneurship activities by identifying entrepreneurship values in Gayo local wisdom. II. BACKGROUND Entrepreneurship is a part of social sciences studying about production, distribution and consumption of goods and services, and becoming a certainly independent discipline because it has characteristics as follows: 1. It is a body of knowledge consists of theory, concept and scientific method 2. It has two concept; venture start-up and venture growth 3. It has its own object of study, namely the ability to create a new and different thing. 4. Entrepreneurship creates employment. A tool to create business equity and income or prosperity 2 Entrepreneur is who organizes, manages and assumed the risk of business of enterprise 3 . Drucker defined entrepreneurship as an effort to create a new and unique goods and services. While Zimmerer stated that entrepreneurship is a process of creativity and innovation implementation to create business opportunity. The main step done by entrepreneur is to make business plan. Planning is a blue print about motivation, goal, strategy, operation, market opportunity possibly attained, and management ability of business 4 . Based on feasibility study, decision taken by entrepreneur contains failure or success potency, therefore, there are two alternatives taken by entrepreneur, namely risk-taking alternative and conservative alternative. The alternative choice depending on: