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From Faith to Firmness: Islamic Literacy, Ecosophy, and Management in Building Sustainable SMEs
Corresponding Author(s) : A. Ifayani Haanurat
Jurnal Minds: Manajemen Ide dan Inspirasi,
Vol. 12 No. 2 (2025): December
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- Abdelzaher, D. M., & Abdelzaher, A. (2017). Beyond environmental regulations: How “Eco-Islam” can enhance environmental ethics in SMEs. Journal of Business Ethics, 145(2), 357–371. https://doi.org/10.1007/s10551-015-2833-8
- Abdelzaher, D. M., Gong, J., & Vicinanzo, C. (2019). Ethical drivers of corporate social responsibility in Arab countries: The role of religiosity. Journal of Business Ethics, 160(1), 151–166. https://doi.org/10.1007/s10551-018-3929-0IDEAS/RePEc
- Akhmadi, A., Raharjo, K., & Priyono, A. (2023). Islamic work ethics and prosocial voice behavior: The mediating roles of person–organization fit and organizational commitment. Cogent Education, 10(1), 2174064. https://doi.org/10.1080/23311886.2023.2174064
- Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
- Beusch, P., Frisk, E., Rosén, M., & Dilla, W. N. (2022). Management control for sustainability: Towards integrated systems. Management Accounting Research, 54, 100777. https://doi.org/10.1016/j.mar.2021.100777
- Corsi, K., & Arru, B. (2020). The role and implementation of sustainability management control tools: Critical aspects in the Italian context. Accounting, Auditing & Accountability Journal, 34(9), 29–56. https://doi.org/10.1108/AAAJ-02-2019-3887
- DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
- Dimic, N., Orlov, V., & Piljak, V. (2024). Religiosity and corporate social responsibility: International evidence. Corporate Social Responsibility and Environmental Management, 31(1), 396–413. https://doi.org/10.1002/csr.2576
- DinarStandard. (2023). State of the global Islamic economy report 2023. DinarStandard & Salaam Gateway.
- Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
- International Labour Office. (2021). World Employment and Social Outlook: Trends 2021. Geneva: ILO. https://www.ilo.org/publications/world-employment-and-social-outlook-trends-2021 (No DOI) International Labour Organization+1
- Johnstone, L. (2021). Facilitating sustainability control in SMEs through the implementation of an environmental management system. Journal of Management Control, 32(4), 559–605. https://doi.org/10.1007/s00187-021-00329-0
- Johnstone, L. (2022). Environmental management control systems in ISO 14001-certified SMEs: An exploratory study. Sustainability Accounting, Management and Policy Journal, 13(6), 1337–1363. https://doi.org/10.1108/SAMPJ-03-2021-0102
- Kaiser, T., Lusardi, A., Menkhoff, L., & Urban, C. (2022). Financial education affects financial knowledge and behaviors: A meta-analysis of randomized experiments. Journal of Financial Economics, 146(2), 594–636. https://doi.org/10.1016/j.jfineco.2021.09.011
- Koehrsen, J. (2021). How “green” can religions be? Tensions about religious environmentalism. Energy Research & Social Science, 74, 101968. https://doi.org/10.1016/j.erss.2021.101968
- Le Breton-Miller, I., Miller, D., Tang, Y., & Xu, L. (2024). CEO religion and corporate social responsibility: Evidence from US firms. Journal of Business Ethics, 190(3), 781–809. https://doi.org/10.1007/s10551-024-05650-x
- Lusardi, A., & Mitchell, O. S. (2014). The economic importance of financial literacy: Theory and evidence. Journal of Economic Literature, 52(1), 5–44. https://doi.org/10.1257/jel.52.1.5 American Economic Association
- Lusardi, A., & Mitchell, O. S. (2023). The importance of financial literacy: Opening a new field. Journal of Economic Perspectives, 37(4), 137–154. https://doi.org/10.1257/jep.37.4.137 American Economic Association
- Machado, M. C., Vivaldini, M., & de Oliveira, O. J. (2020). Production and supply-chain as the basis for SMEs’ environmental management development: A systematic literature review. Journal of Cleaner Production, 273, 123141. https://doi.org/10.1016/j.jclepro.2020.123141
- OECD. (2023). Financing SMEs and Entrepreneurs: 2023 Highlights. Paris: OECD Publishing. (Use DOI shown on landing page.) https://www.oecd.org/en/publications/2023/03/oecd-financing-smes-and-entrepreneurs-scoreboard-2023-highlights_6060c026.html OECD
- Schilke, O., Hu, S., & Helfat, C. E. (2018). Quo vadis, dynamic capabilities? A content-analytic review and recommendations. Academy of Management Annals, 12(1), 390–439. https://doi.org/10.5465/annals.2016.0014
- Scott, W. R. (2014). Institutions and organizations: Ideas, interests, and identities (4th ed.). Sage. (ISBN 978-1483301962)
- Teece, D. J. (2018). Business models and dynamic capabilities. Long Range Planning, 51(1), 40–49. https://doi.org/10.1016/j.lrp.2017.06.007
- Terzani, S., & Turzo, T. (2021). Religious social norms and corporate sustainability: The effect of religiosity on ESG disclosure. Corporate Social Responsibility and Environmental Management, 28(1), 485–496. https://doi.org/10.1002/csr.2063
- Traxler, A. A., & Greiling, D. (2020). Sustainability reporting and management control: A systematic review. Journal of Cleaner Production, 276, 124271. (Verify DOI at proofs: commonly shown as https://doi.org/10.1016/j.jclepro.2020.124271)
- Udin, U., Handayani, N. U., & Yuniawan, A. (2022). The influence of Islamic work ethic on employee performance: The mediating role of organizational commitment. SAGE Open, 12(2), 1–13. https://doi.org/10.1177/21582440221085263
- Vishwanathan, P., van Oosterhout, J., Heugens, P., Duran, P., & van Essen, M. (2020). Strategic CSR: A concept-building meta-analysis. Journal of Management Studies, 57(2), 314–350. https://doi.org/10.1111/joms.12514
- Wang, Q., Dou, J., & Jia, S. (2016). A meta-analytic review of corporate social responsibility and corporate financial performance: The moderating effect of contextual factors. Business & Society, 55(8), 1083–1121. https://doi.org/10.1177/0007650315584317
- World Bank. (2022). Small and medium enterprises (SMEs) finance: Improving SMEs’ access to finance and finding innovative solutions. World Bank Group
References
Abdelzaher, D. M., & Abdelzaher, A. (2017). Beyond environmental regulations: How “Eco-Islam” can enhance environmental ethics in SMEs. Journal of Business Ethics, 145(2), 357–371. https://doi.org/10.1007/s10551-015-2833-8
Abdelzaher, D. M., Gong, J., & Vicinanzo, C. (2019). Ethical drivers of corporate social responsibility in Arab countries: The role of religiosity. Journal of Business Ethics, 160(1), 151–166. https://doi.org/10.1007/s10551-018-3929-0IDEAS/RePEc
Akhmadi, A., Raharjo, K., & Priyono, A. (2023). Islamic work ethics and prosocial voice behavior: The mediating roles of person–organization fit and organizational commitment. Cogent Education, 10(1), 2174064. https://doi.org/10.1080/23311886.2023.2174064
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Beusch, P., Frisk, E., Rosén, M., & Dilla, W. N. (2022). Management control for sustainability: Towards integrated systems. Management Accounting Research, 54, 100777. https://doi.org/10.1016/j.mar.2021.100777
Corsi, K., & Arru, B. (2020). The role and implementation of sustainability management control tools: Critical aspects in the Italian context. Accounting, Auditing & Accountability Journal, 34(9), 29–56. https://doi.org/10.1108/AAAJ-02-2019-3887
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Dimic, N., Orlov, V., & Piljak, V. (2024). Religiosity and corporate social responsibility: International evidence. Corporate Social Responsibility and Environmental Management, 31(1), 396–413. https://doi.org/10.1002/csr.2576
DinarStandard. (2023). State of the global Islamic economy report 2023. DinarStandard & Salaam Gateway.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
International Labour Office. (2021). World Employment and Social Outlook: Trends 2021. Geneva: ILO. https://www.ilo.org/publications/world-employment-and-social-outlook-trends-2021 (No DOI) International Labour Organization+1
Johnstone, L. (2021). Facilitating sustainability control in SMEs through the implementation of an environmental management system. Journal of Management Control, 32(4), 559–605. https://doi.org/10.1007/s00187-021-00329-0
Johnstone, L. (2022). Environmental management control systems in ISO 14001-certified SMEs: An exploratory study. Sustainability Accounting, Management and Policy Journal, 13(6), 1337–1363. https://doi.org/10.1108/SAMPJ-03-2021-0102
Kaiser, T., Lusardi, A., Menkhoff, L., & Urban, C. (2022). Financial education affects financial knowledge and behaviors: A meta-analysis of randomized experiments. Journal of Financial Economics, 146(2), 594–636. https://doi.org/10.1016/j.jfineco.2021.09.011
Koehrsen, J. (2021). How “green” can religions be? Tensions about religious environmentalism. Energy Research & Social Science, 74, 101968. https://doi.org/10.1016/j.erss.2021.101968
Le Breton-Miller, I., Miller, D., Tang, Y., & Xu, L. (2024). CEO religion and corporate social responsibility: Evidence from US firms. Journal of Business Ethics, 190(3), 781–809. https://doi.org/10.1007/s10551-024-05650-x
Lusardi, A., & Mitchell, O. S. (2014). The economic importance of financial literacy: Theory and evidence. Journal of Economic Literature, 52(1), 5–44. https://doi.org/10.1257/jel.52.1.5 American Economic Association
Lusardi, A., & Mitchell, O. S. (2023). The importance of financial literacy: Opening a new field. Journal of Economic Perspectives, 37(4), 137–154. https://doi.org/10.1257/jep.37.4.137 American Economic Association
Machado, M. C., Vivaldini, M., & de Oliveira, O. J. (2020). Production and supply-chain as the basis for SMEs’ environmental management development: A systematic literature review. Journal of Cleaner Production, 273, 123141. https://doi.org/10.1016/j.jclepro.2020.123141
OECD. (2023). Financing SMEs and Entrepreneurs: 2023 Highlights. Paris: OECD Publishing. (Use DOI shown on landing page.) https://www.oecd.org/en/publications/2023/03/oecd-financing-smes-and-entrepreneurs-scoreboard-2023-highlights_6060c026.html OECD
Schilke, O., Hu, S., & Helfat, C. E. (2018). Quo vadis, dynamic capabilities? A content-analytic review and recommendations. Academy of Management Annals, 12(1), 390–439. https://doi.org/10.5465/annals.2016.0014
Scott, W. R. (2014). Institutions and organizations: Ideas, interests, and identities (4th ed.). Sage. (ISBN 978-1483301962)
Teece, D. J. (2018). Business models and dynamic capabilities. Long Range Planning, 51(1), 40–49. https://doi.org/10.1016/j.lrp.2017.06.007
Terzani, S., & Turzo, T. (2021). Religious social norms and corporate sustainability: The effect of religiosity on ESG disclosure. Corporate Social Responsibility and Environmental Management, 28(1), 485–496. https://doi.org/10.1002/csr.2063
Traxler, A. A., & Greiling, D. (2020). Sustainability reporting and management control: A systematic review. Journal of Cleaner Production, 276, 124271. (Verify DOI at proofs: commonly shown as https://doi.org/10.1016/j.jclepro.2020.124271)
Udin, U., Handayani, N. U., & Yuniawan, A. (2022). The influence of Islamic work ethic on employee performance: The mediating role of organizational commitment. SAGE Open, 12(2), 1–13. https://doi.org/10.1177/21582440221085263
Vishwanathan, P., van Oosterhout, J., Heugens, P., Duran, P., & van Essen, M. (2020). Strategic CSR: A concept-building meta-analysis. Journal of Management Studies, 57(2), 314–350. https://doi.org/10.1111/joms.12514
Wang, Q., Dou, J., & Jia, S. (2016). A meta-analytic review of corporate social responsibility and corporate financial performance: The moderating effect of contextual factors. Business & Society, 55(8), 1083–1121. https://doi.org/10.1177/0007650315584317
World Bank. (2022). Small and medium enterprises (SMEs) finance: Improving SMEs’ access to finance and finding innovative solutions. World Bank Group