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efendi, Irfan
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Analysis of Islamic Business Models Based on Spiritual Capital: A Study on MSMEs in Supporting the Green Economy in Tolitoli Regency Muzakkir, Abd.; M. Morad, Ayuwandira; Efendi, Irfan
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/3616

Abstract

This study aims to analyze the application of Islamic business models based on spiritual capital to Micro, Small, and Medium Enterprises (MSMEs) in Tolitoli Regency, as well as its contribution to green economy practices in the region. Using a descriptive qualitative approach, data was collected through in-depth interviews, observations, and documentation of 52 MSMEs that already have Environmental Management Statement Letters (SPPL) documents. The results of the study show that the majority of MSME actors consciously apply Islamic business principles in their operational activities. Values such as honesty, halal, maximum service, and spirituality in the form of prayer and the belief that work is worship are the main drivers in business decision-making. In addition to reflecting alignment on the aspects of work ethics and welfare, the Islamic business model is also integrated with environmental sustainability practices. This can be seen from the commitment of business actors to waste management, sustainable use of local raw materials, and compliance with environmental regulations through SPPL ownership. The involvement of local governments through training, legality facilitation, and empowerment support has also strengthened the adoption of this business model. This study concludes that Islamic business models based on spiritual capital not only form the foundation of ethics and spirituality in the management of MSMEs, but also play a strategic role in supporting the transformation towards an inclusive and sustainable green economy in affirmative areas such as Tolitoli
Co-Authors Aidjili, Mosses Alfiani, Dea Lidia Nur Apriyanto , Ade Apriyanto, Ade Arief, Zidan Aghny Darmawan, Wachid Elvina, Elza F, Gryzel Aurora F, Liuni Intan fajri, khoirul Fatmawati , Fatmawati Fitriah Fitriah Hasanudin , Cahyo Hasanudin, Ade Heri Susanto Hidayah, Kholik Indro Moerdisuroso, Indro Jumiati, Eny Kamarubayana, Legowo Kandi, Alfridus Kanijah, Kanijah LATIFAH Lihana, Sonu M. Morad, Ayuwandira Masrurih, Masrurih Maula, Roudhotul Muhammad Yazid Muryaningsih, Tita Febe Musyarofah Musyarofah, Musyarofah Muzakkir, Abd. Muzdalifah Muzdalifah Naufal, Muji Zain Nurindah, Siti Nurlaelah, Ela Nusantara, Liga Alhaqi Audi Putra Pahlevi Hentina, Niko Prawitasari, Melisa Priyanto, Hary Qhifari, M Oza Raihan Ravindra, Henry Chris Retno Marsitin Rofita, Hasbi Dwi Rudi Balaka, Rudi S, Anggun Anis S, Febri Prasetyo Subaweh, Ahmad Maskur Wahyu Binabar, Sattriedi Yusida Gloriani Zuhdi Yahya, Zuhdi