Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

Model Inkubasi Santripreneur: Pengaruh Kurikulum Kewirausahaan Islam dan Role Model Kyai terhadap Start-Up intention Mahasiswa Lamongan

Atikah Kusuma Wati (Universitas Islam Darul Ulum Lamongan)
Ahmad Munir Hamid (Universitas Islam Darul Ulum Lamongan)
Huril A'ini (Universitas Islam Darul Ulum Lamongan)



Article Info

Publish Date
20 Jun 2026

Abstract

This study aims to examine and analyze the effect of Islamic entrepreneurship curriculum and kyai role models on students' start-up intentions within pesantren-based higher education institutions in Lamongan Regency. The low entrepreneurial interest among pesantren graduates constitutes the fundamental problem underlying this research, despite the fact that Islamic values such as independence (istiqlaliyah), diligence (etos jihad ekonomi), and honesty (amanah) are inherently strong foundations for sustainable entrepreneurship. The study employed a quantitative approach using questionnaire instruments distributed to 122 active student respondents through Google Form. Collected data were analyzed using SPSS version 26 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²). Results indicate that the Islamic entrepreneurship curriculum has a positive and significant effect on start-up intention (t = 4.217; p < 0.05), the kyai role model also has a positive and significant effect on start-up intention (t = 3.891; p < 0.05), and simultaneously both variables have a significant effect (F = 28.453; p < 0.01) contributing 32.4% (R² = 0.324). These findings support the development of a santripreneur incubation model that integrates Islamic value-based learning with ulama exemplar mentorship as an effective strategy for promoting student entrepreneurship in Lamongan.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...