<![CDATA[This study explores the practice of Muslim entrepreneurial leadership within the Muhammadiyah Business Association (SUMU/Serikat Usaha Muhammadiyah) community in the Special Region of Yogyakarta. Employing a qualitative case study approach with 104 respondents from small and medium-sized enterprise (SME) entrepreneurs, this research examines the integration of Islamic leadership values (shiddiq, amanah, tabligh, and fathanah), entrepreneurial leadership characteristics (innovation, opportunity recognition, risk-taking, and networking), and organizational practices. The results reveal that SUMU members demonstrate strong adherence to Islamic values in business practices, with particularly high scores in the dimensions of amanah (trust/responsibility) and fathanah (wisdom). The study also shows that entrepreneurial orientation is well-developed, particularly in innovation capability and network building. The integration of Islamic spiritual orientation with entrepreneurial practices creates a distinctive leadership model that combines economic success with social responsibility and spiritual values. This research contributes to the literature on value-based leadership in Muslim MSME communities and provides practical recommendations for strengthening Islamic entrepreneurial leadership in Indonesia.]]>
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