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Zahwan Azzahi Alfirdausi; Muh. Hanif

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Dinda Naurah Aidil Nafilah; Evy Nurmiati

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

Muhammad Khaidir Kahfi Natsir; Dwight Nusawakan; Abdul Malik Mufty; Annisa Fitriah Mudassir; Ika Fitrianita +2 more

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the context of rapid economic development, young entrepreneurs in Jayapura City face the challenge of understanding and applying the principles of law and ethics in their business practices. Law and ethics are essential foundations for creating a sustainable and responsible business environment. This research aims to evaluate the effectiveness of a training program designed to enhance legal awareness among young entrepreneurs. The training includes the delivery of material on business law, consumer protection, and business ethics, as well as interactive discussions and case studies. The methods used in this study include data collection through pre-training and post-training questionnaires, as well as in-depth interviews with participants. The analysis results show a significant increase in participants' understanding of legal and ethical business principles, with average questionnaire scores rising from 55% to 85% after the training. These findings indicate that the training not only enhances participants' knowledge but also builds their confidence in applying legal and ethical principles in their daily business practices. Therefore, this training program is expected to contribute to the development of better and more responsible business practices in Jayapura City.

Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Nina Mudrikah Hariyati; R. Andro Zylio Nugraha

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the effect of Islamic financial literacy, green orientation, Islamic business ethics, and sustainable innovation on the sustainability performance of fashion SMEs in Yogyakarta, Indonesia. This research adopts a quantitative approach using a survey method, with data collected from 200 fashion SME owners selected through purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all proposed variables significantly influence sustainability performance. Sustainable innovation emerges as the most influential factor, followed by green orientation, Islamic business ethics, and Islamic financial literacy. These results indicate that the integration of sustainability-oriented practices and Islamic values plays a crucial role in enhancing the long-term performance of SMEs. From a theoretical perspective, this study contributes to the literature by integrating Resource-Based View and Dynamic Capabilities Theory in explaining sustainability performance within an Islamic context. Practically, the findings suggest that SME owners should strengthen their understanding of Islamic principles, adopt environmentally friendly practices, and foster innovation to achieve sustainable competitiveness. This study provides a novel framework by combining Islamic values and sustainability perspectives, particularly in the context of fashion SMEs in a developing country. Future research is recommended to incorporate moderating variables such as government support and digital capability to enrich the model.

Andi Riski Firnanda; Hildawati Hildawati

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.

Bebi Asdilvira; Yogi Putra

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

Kartin Aprianti; Nufus Al Maidah; Sarina Sarina; Fauzan Fauzan; Indah Syari +1 more

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

This research was conducted with the aim of helping MSME actors, particularly salted egg MSMEs in Penanae Village, to understand the importance of applying business ethics principles in their operations to create a good business system. This is also important to establish a healthy relationship between MSME actors and consumers. The method offered to partners/UMKM is in the form of education/socialization using LEAFLETS conducted door to door. The material provided in the leaflet includes discussions on (1) The Role of Ethics in Business for UMKM actors, (2) Benefits of Business for UMKM actors, (3) Application of ethical principles in business activities such as finance, marketing, production, and HR. The results of the education show a change in participants' responses, with a better understanding of attitudes and knowledge regarding business ethics.

Nila Sasi Riswana; Nur Wanita; Ahmad Haekal; Sitiana Malia; Muhammad Fikri Widyanto

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the impact of MBKM, campus culture, and learning achievement on work readiness in Islamic financial institutions, specifically for students from the Faculty of Islamic Economics and Business at UIN Datokarama Palu, Class of 2022. Using a quantitative approach with descriptive research design, the study aims to analyze how these factors influence students' preparedness for work in the industry. The findings show that MBKM, campus culture, and learning achievement each have a positive and significant effect on work readiness. MBKM, with its emphasis on direct industrial experience, has the strongest impact, while campus culture shapes students' character and work ethics. Learning achievement reflects academic competencies essential for entering the workforce. The combined influence of these three factors was proven to significantly impact work readiness, with an F-value of 5.393, greater than the F-table value of 2.72. This demonstrates that work readiness stems from a combination of practical experience, acceptance of campus values, and academic success, all of which should be developed continuously.

Rizqi Amalia Azizah; Emilda Kuspraningrum; Febri Noor Hediati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The development of digital technology has brought significant changes to product marketing and advertising patterns, particularly through social media platforms such as Instagram, which enable the rapid and wide dissemination of information. On the one hand, digitalization provides opportunities for business actors to promote their products in a more creative and interactive way. On the other hand, it also creates the potential for advertisements that may mislead consumers. In practice, there are still business actors who promote products that do not correspond to their actual conditions. Such misinformation can cause losses and raise issues related to consumer rights and the responsibilities of business actors. This study also analyzes dispute resolution related to misleading advertisements on social media. The method used is doctrinal legal research with a statutory approach (statute approach) and a case approach. The results of the study indicate that there are still advertising business actors who neglect consumers’ rights to truthful information about product conditions, and who fail to fulfill their obligations of good faith, providing accurate and honest information, and complying with standards stipulated in laws and regulations. Therefore, it is necessary to strengthen supervision of the implementation of advertising ethics and enforce stricter law enforcement so that consumer rights can be protected and advertising practices on social media can be carried out responsibly.

Hani Fuadatun Nafisa; Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Hani Fu’adatun Nafisa; Lina Marlina; Ana Fauziya Diana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

Ilma Wulansari Hasdiansa

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles

Aliyah Alim; Widya Oktary Setiawardhani; Arief Sulistiyono; Silfiana Dian Lestari

This article discusses an experiential training program that integrates three main pillars for students of Parung Panjang Vocational High School (SMK) in Tangerang: optimizing digital platforms as modern marketplaces, developing innovative product packaging to strengthen sales performance, and applying ethical and legal principles in digital business activities. The program is designed to prepare vocational students to become competent, creative, adaptive, and responsible young entrepreneurs in the digital economy. The implementation methods include project-based learning, workshops, seminars, product simulation, mentoring, and intensive practice in using online marketing media. Students are guided to identify market opportunities, design attractive packaging, promote products through digital channels, and understand consumer protection, intellectual property, and honest transaction practices. The expected outcomes include increased digital literacy, improved packaging design skills, stronger entrepreneurial motivation, and better awareness of business ethics and legal compliance. Overall, this program provides practical learning experiences that connect school-based entrepreneurship education with the demands of the contemporary business and industrial environment. It also encourages collaboration among teachers, students, and local business partners for sustainable vocational development in line with future workforce and innovation needs.

Etty Uyun; Bagus Firman Wibowo

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Health services in Indonesia are no longer positioned solely as social services but have also developed into business activities managed professionally. This development gives rise to legal consequences that necessitate the regulation of health business law in order to ensure the quality of health services and to protect patients’ rights as consumers of health services. This study aims to analyze the role of health business law as an instrument in ensuring the quality of health services in Indonesia, particularly following the enactment of Law Number 17 of 2023 concerning Health. The research method employed is normative legal research using a statutory approach and a conceptual approach. Primary legal materials include Law Number 17 of 2023 concerning Health, Law Number 44 of 2009 concerning Hospitals, and Law Number 8 of 1999 concerning Consumer Protection. Secondary legal materials are obtained from textbooks and scientific journals relevant to business law and health law. The results of the study indicate that health business law plays a strategic role in controlling health service business practices through the regulation of licensing, service quality standards, patient safety, legal liability of business actors, and consumer protection mechanisms. The consistent and equitable implementation of health business law is able to ensure the quality of health services without disregarding humanitarian values, professional ethics in health services, and the objectives of national health development.

Lukman Lukman; Ulil Albab; Heri Sutopo

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Intan Nuraini; Wahdah Wahdah; Muflih Muflih

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

Audia Zein; Novien Rialdy

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Halal Management Sistem (HMS) has often been positioned as an administrative compliance tool that focuses on regulatory and certification requirements. This approach has the potential to simplify the meaning of halal by overlooking the inherent values, especially in the context of Muslim businesses. This study aims to interpret the understanding of the Halal Management Sistem not only as an administrative compliance mechanism, but also as an expression of worship and spiritual commitment in business practices. This study uses a qualitative approach through a literature review of scientific articles, books, and relevant publications discussing halal management, Islamic business ethics, and the perspectives of business actors. The results of the study show that the HMS is understood by business actors as a manifestation of religious obedience integrated into economic activities, where the application of halal principles is seen as part of devotion to God and a form of moral responsibility in running a business. In this understanding, administrative compliance is positioned as an implication of spiritual awareness, not as the main objective of the sistem's implementation. The research findings also indicate that the spiritual meaning of SMH encourages consistency in halal practices and strengthens long-term business orientation. Conceptually, this study has implications for the development of halal management studies by placing the spiritual dimension as the main foundation in the implementation of the Halal Management Sistem, particularly in supporting sustainable and ethical business practices.