Al-Muamalat : Jurnal Ekonomi Syariah
Vol. 12 No. 1 (2025): January

Development of a Sustainability Model for Muslim SMEs in West Java: An Analysis of the Integration between the Triple Bottom Line and Islamic Economic Principles

Sudana, Sudana (Unknown)
Awaludin, Latief (Unknown)
Dermawan, Muhammad Jagat (Unknown)
Samudra, Muhammad Gilang (Unknown)
Andika, Galih Pribadi (Unknown)



Article Info

Publish Date
12 Mar 2025

Abstract

This study develops a sustainability model for Muslim SMEs in West Java by integrating the Triple Bottom Line (TBL) and Islamic Economic principles. TBL covers financial, social, and environmental aspects. A qualitative method with a phenomenological approach is used. Data were collected through interviews and analyzed using NVivo. Findings show that Muslim SMEs in West Java prioritize financial and social aspects, with limited attention to the environment. From an Islamic Economic perspective, sustainability includes environmental responsibility as a mandate. Financial practices involving riba, maysir, and gharar increase financial risks and social tensions. The proposed sustainability model integrates TBL and Islamic principles. The key contribution is a model based on Islamic values that guides Muslim SMEs in adapting TBL within a Sharia-compliant framework. This model reduces dependence on riba-based financing, enhances community empowerment, and strengthens environmental management in line with Islamic principles.

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Journal Info

Abbrev

mua

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Al-Muamalat: Jurnal Ekonomi Syariah is a journal that focuses on the development of Islamic Economics. The journal comprehensively examines various aspects of current and emerging laws and economics relevant to the field. The journal board welcomes articles from scholars, professionals, researchers, ...