Gather all ingredients.

Lay beef in a single layer on a baking sheet lined with paper towels. Allow to dry in the refrigerator for 30 minutes.

Meanwhile, bring water and rice to a boil in a medium saucepan.

Reduce heat to medium-low, cover, and simmer until rice is tender, about 20 minutes.

Mix together sugar, rice vinegar, orange juice concentrate, soy sauce, and salt in a small bowl. Set aside.

Heat oil in a wok over medium-high heat. Toss dried beef in cornstarch to coat.

Fry coated beef in hot oil in small batches until crispy and golden brown; set aside. Drain oil from the wok, leaving about 1 tablespoon.

Add ginger, garlic, and orange zest to remaining oil in wok.

Cook and stir briefly until fragrant. Pour in soy sauce mixture; bring to a boil and cook until thick and syrupy, about 5 minutes.

Stir in fried beef and cook until heated through.