Sarirejo village is one of the villages in Kaliwungu District, which is predominantly Muslim. This is known by the number of places of worship and the inhabitants of Islama religion of santri who come from various cities. Sarirejo villagers who work every day as an entrepreneur or a businessman.
Sarirejo village is the largest industrial village of UMKM in Kendal area, the famous krupuk is krupuk tayamum. Many entrepreneurs justify all means, so it's good to go back to see the boundaries of sharia related to business practices. However, there are some business entrepreneurs who are incompatible with Islamic business ethics in doing business. As for unethical business conduct include not keeping promises, covering the weakness of the product. This study is intended to answer the problem: how the implementation of business ethics in entrepreneurs UMKM in the view of Islamic business ethics? This research is field research by using phenomenology approach. Methods of data collection in this study using the method of observation, interview and documentation. Then analyzed by qualitative descriptive analysis. Dai results of this study indicate that business ethics conducted by entrepreneurs in the village of Sarirejo in general have been doing business ethics in the production taught in Islam are: honest, fair, keep promises, and cleanliness in the production process. However, some still do not conform to Islamic business ethics that is dishonest by mixing new and old products, differentiating buyers and customers and not cleaning the sand used as a material for frying crackers.