Musyarakah: Journal of Sharia Economics (MJSE)
Vol 6, No 1 (2026): April

Integrating Tauhid Values into Entrepreneurial Leadership for Sustainable SME Performance in Malaysia

Sri Hartono (Muhammadiyah University Of Ponorogo)
Nurizal Ismail (International Islamic University Malaysia)
Riawan (Muhammadiyah University Of Ponorogo)
Eka Indrayani (Muhammadiyah University Of Ponorogo)



Article Info

Publish Date
20 Jun 2026

Abstract

Introduction/Main Objecttives: This study aims to analyze the influence of tauhid-based entrepreneurial leadership on sustainable business performance among small and medium enterprises (SMEs) in Malaysia. Novelty: The study integrates the dimensions of habluminallah, habluminannas, and habluminal ‘alam into entrepreneurial leadership to develop a holistic Islamic leadership model oriented toward organizational sustainability. Research Methods: A quantitative explanatory approach was employed using a cross-sectional survey design. Data were collected from 248 SME owners and managers through structured questionnaires and analyzed using SmartPLS based Partial Least Squares Structural Equation Modeling (PLS SEM). Finding/result: The findings reveal that tauhid-based leadership significantly influences entrepreneurial leadership and sustainable business performance. Among the tauhid dimensions, habluminallah demonstrated the strongest influence on entrepreneurial leadership, followed by habluminannas and habluminal ‘alam. Furthermore, entrepreneurial leadership significantly affects sustainable business performance across economic, social, and environmental dimensions. The mediation analysis also confirms that entrepreneurial leadership significantly mediates the relationship between tauhid-based leadership and sustainable business performance. Conclusion: The study contributes theoretically by developing a multidimensional tauhid-based entrepreneurial leadership model integrating spirituality, entrepreneurship, and sustainability management within SMEs. Practically, the findings suggest that SME development strategies should integrate innovation capability with Islamic spiritual and ethical values to strengthen long term organizational sustainability.

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Journal Info

Abbrev

MUSYROKAH

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

FOCUS OF JOURNAL Musyarakah: Journal of Sharia Economics (MJSE) focused on Sharia economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Sharia economics; Sharia banking; Sharia ...