Main Article Content
Abstract
Introduction
Village-Owned Enterprises play a vital role in rural development in Indonesia. However, in South Sumatra, the majority of these enterprises face persistent challenges related to governance, financial sustainability, and community engagement. Despite substantial government funding, only a small fraction of Village-Owned Enterprises operate effectively. Given the region’s predominantly Muslim population, there is significant potential to enhance Village-Owned Enterprises through faith-driven economic models grounded in Islamic principles.
Objectives
This study aims to explore how the integration of Islamic Social Entrepreneurship can strengthen Village-Owned Enterprises in South Sumatra. It examines the alignment between Islamic ethical values and key factors that determine enterprise success, such as government support, professional management, and active community participation.
Method
The study adopts a qualitative library research method, relying on content analysis of peer-reviewed literature, government reports, and empirical case studies published between 2014 and 2024. The data were organized into thematic categories to assess how Islamic principles—including economic justice, religious-based ethics, and Islamic philanthropy—can be applied to improve the performance and sustainability of Village-Owned Enterprises.
Results
The findings indicate that Islamic Social Entrepreneurship provides a holistic framework for transforming Village-Owned Enterprises into transparent, accountable, and socially impactful institutions. The application of values such as trustworthiness, economic jihad, and community-oriented governance enhances public trust and operational resilience. Islamic financial instruments, including zakat and waqf, offer viable alternatives to conventional funding, reducing dependency on external aid. Moreover, real-world case studies have demonstrated that integrating Islamic values into enterprise governance results in higher community participation, more efficient management, and stronger economic outcomes.
Implications
This study underscores the strategic potential of embedding Islamic ethics in rural enterprise development. Strengthening partnerships between Village-Owned Enterprises, Islamic philanthropic organizations, and local governments can build inclusive business ecosystems. This approach not only promotes poverty alleviation but also enhances financial independence and community empowerment in Muslim-majority regions.
Originality/Novelty
This research fills a critical gap by proposing Islamic Social Entrepreneurship as a culturally relevant and scalable model for improving Village-Owned Enterprises. Unlike prior studies, which focused solely on economic or managerial dimensions, this study introduces a religiously grounded governance framework that integrates Islamic values with local potential, offering a novel contribution to both entrepreneurship and development studies.
Keywords
Article Details
Copyright (c) 2025 Rizqi Anfanni Fahmi, Maya Panorama

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
Abd Muin, M. A. (2015). Initial concept of Islamic social entrepreneurship : Identification of research gap from existing model. International Journal of Economics and Management Engineering, 2(4), 18072.
Abd Muin, M. A., Abdullah, S., & Bahari, A. (2015). Model on social entrepreneurship : Identify the research gap based on Islamic perspective. Journal of Holistic Student Development, 2(1), 7–9.
Abdullah, M. A., & Hoetoro, A. (2011). Social entrepreneurship as an instrument to empowering small and medium enterprises: An Islamic perspective. International Journal of Management and Business Research, 1(1), 35–46.
Almarri, J., & Meewella, J. (2015). Social entrepreneurship and Islamic philanthropy. International Journal of Business and Globalisation, 15(3), 405–424. https://doi.org/10.1504/IJBG.2015.071901
DOI: https://doi.org/10.1504/IJBG.2015.071901Ameraldo, F., Saiful, S., & Husaini, H. (2019). Islamic banking strategies in rural area: Developing halal tourism and enhancing the local welfare. Ikonomika, 4(1), 109-136. https://doi.org/10.24042/febi.v4i1.4211
DOI: https://doi.org/10.24042/febi.v4i1.4211Aminuddin A.S. (2021, September 24). Kelola pasar desa, BUMDes Wangisagara sumbang PADes ratusan juta rupiah [Manage village market, Wangisagara BUMDes contributes hundreds of millions of rupiah to village revenue]. Kanaldesa.com. https://kanaldesa.com/artikel/kelola-pasar-desa-bumdes-wangisagara-sumbang-pades-ratusan-juta-rupiah
Andriana, Sudarno, Utami, A. N., Susanto, A. B., & Kurniaty. (2021). Disclosing the Village-Owned Enterprises (BUMDes) financial management accountability. IOP Conference Series: Earth and Environmental Science, 921(1). https://doi.org/10.1088/1755-1315/921/1/012001
DOI: https://doi.org/10.1088/1755-1315/921/1/012001Asfiah, N., Arifiani, R. S., Febriani, R., & Pratika, Y. (2022). Islamic social entrepreneurship model of business women in Pandemic era: Evidence from Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 278–591. https://doi.org/10.22219/jrak.v12i3.21397
DOI: https://doi.org/10.22219/jrak.v12i3.21397Asis, A., Salam, M., Siregar, A. R., Rahmadanih, Salman, D., Jamil, M. H., & Supratman. (2020). Analyzing performance of BUMDES: Learn from waste bank and clean water units. IOP Conference Series: Earth and Environmental Science, 575(1). https://doi.org/10.1088/1755-1315/575/1/012168
DOI: https://doi.org/10.1088/1755-1315/575/1/012168Asyifa, L. N., Fuadi, N. F. Z., & Zaenal, M. H. (2025). Pursuing Sustainable Development Goals (SDGs) through integrating the role of zakat and its contribution in Islamic finance: Evidence from Indonesia. In Innovative Ventures and Strategies in Islamic Business (pp. 51–78). IGI Global Scientific Publishing. https://doi.org/0.4018/979-8-3693-3980-0.ch003
DOI: https://doi.org/10.4018/979-8-3693-3980-0.ch003Bahtiar, Syukur, A., & Karim, A. (2021). The role of BUMDes in sustainable economic development at Enrekang Regency. Journal of Logistics, Informatics and Service Science, 8(1), 117–132. https://doi.org/10.33168/LISS.2021.0108
BAZNAS. (2024). Laporan Pengelolaan Zakat Nasional Tahun 2023 [National Zakat Management Report 2023]. BAZNAS.
Boulven, M. A., Abdullah, S., Bahari, A., Ramli, A. J., Hussin, N. S., Jamaluddin, J., & Ahmad, Z. (2018). Model of Islamic social entrepreneurship: A study on successful Muslim social entrepreneur in Malaysia. MATEC Web of Conferences, 150, 10–13. https://doi.org/10.1051/matecconf/201815005093
DOI: https://doi.org/10.1051/matecconf/201815005093BPS Sumatera Selatan. (2019). Statistik Potensi Desa Provinsi Sumatera Selatan [Village Potential Statistics of South Sumatra Province]. BPS Sumatera Selatan.
Budiaris, A. (2021, May 30). Kisah sukses BUMDes Sungai Payang di Loa Kulu, Kukar, omzet Rp 7,8 Miliar, pekerjakan 140 warga desa [Success story of BUMDes Sungai Payang in Loa Kulu, Kukar, turnover of Rp 7.8 billion, employs 140 villagers]. KaltimKece. https://kaltimkece.id/warta/kutai-kartanegara/kisah-sukses-bumdes-sungai-payang-di-loa-kulu-kukar-omzet-rp-78-miliar-pekerjakan-140-warga-desa.
Dilham, A., Sembiring, B. K. F., Sofiyah, F. R., & Muda, I. (2020). An analysis of resilience level of business unit of the Village-Owned Enterprises (BUMDes) associated with the dimensions of service quality using the canonical correlation analysis (Case in Saintis Village, Percut Sei Tuan, Deli Serdang, Indonesia). International Journal of Scientific and Technology Research, 9(2), 4893–4898. https://www.ijstr.org/final-print/feb2020/An-Analysis-Of-Resilience-Level-Of-Business-Unit-Of-The-Village-owned-Enterprises-bumdes-Associated-With-The-Dimensions-Of-Service-Quality-Using-The-Canonical-Correlation-Analysis-case-In-Saintis-Village-Percut-Sei-Tuan-Deli-Serdang-Indonesia.pdf
Effendi, K. A., Nugrahani, W. P., Omar, I., & Radiamoda, A. M. (2024). Strengthening competitive advantage for prospective young Muslim entrepreneurship with the SAMARA finance concept. Journal of Economics, Finance and Management Studies, 7(6). https://doi.org/10.47191/jefms/v7-i6-08,
DOI: https://doi.org/10.47191/jefms/v7-i6-08Fafurida, Karsinah, & Bowo, P. A. (2022). Scale-up collaboration model of Village-Owned Enterprises for increasing village economy. International Journal of Sustainable Development and Planning, 17(8), 2615–2619. https://doi.org/10.18280/ijsdp.170830
DOI: https://doi.org/10.18280/ijsdp.170830Fatony, A., Mujib, H., & Al Farisi, M. S. (2024). The role of zakat in empowering Islamic economics from the perspective of Sharia business management. International Journal of Sharia Business Management, 3(2), 131–137. https://jurnal.binamandiri.ac.id/index.php/ijsbm/article/view/267
Febriani, A. R. (2024, August 21). Indonesia jadi negara paling taat beribadah di dunia. Detik. https://www.detik.com/hikmah/khazanah/d-7500623/indonesia-jadi-negara-paling-taat-beribadah-di-dunia.
Gandhiadi, G. K. (2021). Determinants of business performance of Village-Owned Enterprises (V-OE) in Jembrana Regency of Bali using SEM. Journal of Physics: Conference Series, 1722(1). https://doi.org/10.1088/1742-6596/1722/1/012062
DOI: https://doi.org/10.1088/1742-6596/1722/1/012062Ginanjar, Y., Hernita, N., Riyadi, W., & Rahmayani, M. W. (2020). Factors affecting the quality financial statement of Badan Usaha Milik Desa (BUMDes). IOP Conference Series: Earth and Environmental Science, 466(1). https://doi.org/10.1088/1755-1315/466/1/012009
DOI: https://doi.org/10.1088/1755-1315/466/1/012009Hasan, A. (2022, December 8). Desa Kutuh, dari miskin hingga jadi desa terkaya di Indonesia [Kutuh Village, from poor to the richest village in Indonesia]. Good News from Indonesia. https://www.goodnewsfromindonesia.id/2022/12/08/desa-kutuh-dari-miskin-hingga-%e2%80%8ejadi-desa-terkaya-di-indonesia.
Hasbi, H., Moeljadi, M., Noermijati, N., & Rofiq, A. (2020). The strategy of Islamic microfinance to strengthen company performance in Indonesia. Systematic Reviews in Pharmacy, 11(8), 593-601. https://doi.org/10.31838/srp.2020.8.84
Hatta, Z. M., Nawas, A., & Rahman, F. A. (2023). The role of accountability in strengthening business sustainability: An Islamic perspective. International Journal of Research in Business and Social Science, 12(5), 223–236. https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/2717
DOI: https://doi.org/10.20525/ijrbs.v12i5.2717Hendriani, S., Efni, H. Y., & Tiyasiningsih, E. (2019). Analysis on factors affecting performance of Village-Owned Enterprises (BUMDes) administrator with commitment as moderator variables in Kampar District. International Journal of Scientific and Technology Research, 8(11), 443–452. http://www.ijstr.org/final-print/nov2019/Analysis-On-Factors-Affecting-Performance-Of-Village-owned-Enterprises-bumdes-Administrator-With-Commitment-As-Moderator-Variables-In-Kampar-District.pdf
Ibrahim. (2020). Productivity the village owned enterprises to improve the economic community of gold mining areas in Sumbawa Island, Indonesia. International Journal of Scientific and Technology Research, 9(2), 235–238. https://www.ijstr.org/final-print/feb2020/Productivity-The-Village-Owned-Enterprises-To-Improve-The-Economic-Community-Of-Gold-Mining-Areas-In-Sumbawa-Island-Indonesia.pdf
Ibrahim, Mintasrihardi, Kamaluddin, Mas’Ad, & Syukuriadi. (2020). Community empowerment pattern through village-owned enterprise strategy in the gold mine area of West Sumbawa, Indonesia. IOP Conference Series: Earth and Environmental Science, 413(1). https://doi.org/10.1088/1755-1315/413/1/012036
DOI: https://doi.org/10.1088/1755-1315/413/1/012036Inge, N. (2021). BUMDes di Sumsel kurang optimal, akademisi disiapkan jadi pendamping [BUMDes in South Sumatra are less than optimal, academics are prepared to be assistants]. Liputan6. https://www.liputan6.com/regional/read/4565600/bumdes-di-sumsel-kurang-optimal-akademisi-disiapkan-jadi-pendamping
Insawan, H. (2023). Business strengthening strategy in Sharia microfinance institutions during the Covid-19 Pandemic in Indonesia through digital literacy. Journal of Namibian Studies: History Politics Culture, 34, 857–871. https://namibian-studies.com/index.php/JNS/article/view/1129
DOI: https://doi.org/10.59670/jns.v34i.1129Kabar Muara Enim. (2020, December 9). BUMDes Desa Tanjung Raja terinovatif kedua se-Sumsel [BUMDes of Tanjung Raja Village is the second most innovative in South Sumatra]. Kabar Muara Enim. https://kabarmuaraenim.com/2020/12/09/bumdes-desa-tanjung-raja-terinovatif-kedua-se-sumsel/.
Kamariah, N., Murtafia, & Anwar, A. (2021). Business diversification, BUMDes Bonto Sunggumanai strategy to survive during the Pandemic. Proceedings of the 2nd International Conference on Administration Science 2020 (ICAS 2020), 564, 232–235. https://doi.org/10.2991/assehr.k.210629.044
DOI: https://doi.org/10.2991/assehr.k.210629.044Kania, I., Anggadwita, G., & Alamanda, D. T. (2021). A new approach to stimulate rural entrepreneurship through village-owned enterprises in Indonesia. Journal of Enterprising Communities, 15(3), 432–450. https://doi.org/10.1108/JEC-07-2020-0137
DOI: https://doi.org/10.1108/JEC-07-2020-0137Kementerian Keuangan RI. (2020). Daftar Alokasi Dana Transfer ke Daerah dan Dana Desa Tahun Anggaran 2021 Provinsi Sumatera Selatan [List of Fund Allocation for Regional Transfers and Village Funds for the 2021 Budget Year of South Sumatra Province]. Kementerian Keuangan RI.
Kusmulyono, M. S., Dhewanto, W., & Hariadi, M. F. (2023). Determinant factors of Village-Owned Enterprise best practice in Indonesia. Agraris, 9(1), 15–29. https://doi.org/10.18196/agraris.v9i1.104
DOI: https://doi.org/10.18196/agraris.v9i1.104Lukmana, I. (2023). BUMDesa Panggung Lestari, mengelola sampah hingga beromzet milyaran [BUMDesa Panggung Lestari, managing waste to generate billions in revenue]. Kolom Desa. https://kolomdesa.com/2023/02/22/bumdesa-panggung-lestari-mengelola-sampah-hingga-beromzet-milyaran/
Media Center Kabupaten Rokan Hulu. (2023, January 27). SHU capai Rp447 juta, kunci sukses pengelolaan BUMDes [SHU reached Rp447 million, key to successful BUMDes management]. Info Publik. https://infopublik.id/kategori/nusantara/705738/shu-capai-rp447-juta-kunci-sukses-pengelolaan-bumdes?show=.
Media Digital. (2024, January 11). Bersama BRI, BUMdes Amanah terus berkembang dan layani warga Bukit Gajah [Together with BRI, BUMdes Amanah continues to grow and serve Bukit Gajah residents]. Bisnis.com. https://sumatra.bisnis.com/read/20240111/534/1731517/bersama-bri-bumdes-amanah-terus-berkembang-dan-layani-warga-bukit-gajah.
Muin, M. A. A., Shuib, M. S., Omar, A. C., Ghani, A. H. A., & Saidi, N. A. (2022). The challenges of the Industrial Revolution 4.0 in Islamic social entrepreneurship in the Covid-19 Era. Journal of Advanced Research in Applied Sciences and Engineering Technology, 28(2), 235–246. https://doi.org/10.37934/araset.28.2.235246
DOI: https://doi.org/10.37934/araset.28.2.235246Mulyaningsih, H. D., & Ramadani, V. (2017). Social entrepreneurship in the Islamic context. In V. Ramadani, L.-P. Dana, S. Ge¨rguri-Rashit, & V. Ratten (Eds.), Entrepreneurship and Management in an Islamic Context (pp. 143–158). Springer Cham. https://doi.org/10.1007/978-3-319-39679-8_10
DOI: https://doi.org/10.1007/978-3-319-39679-8_10Nashori, F., Mucharam, R. D., & Ru’iya, S. (2002). Mengembangkan kreativitas dalam perspektif psikilogi Islami [Developing creativity in the perspective of Islamic psychology]. Menara Kudus.
Pemkab Bojonegoro. (2020, June 10). BUMDes Tirta Abadi Sukses kembangkan usaha dan tingkatkan PAD Desa Ngringinrejo [BUMDes Tirta Abadi succeeds in developing businesses and increasing PAD in Ngringinrejo Village]. Pemkab Bojonegoro. https://bojonegorokab.go.id/berita/4300/bumdes-tirta-abadi-sukses-kembangkan-usaha-dan-tingkatkan-pad-desa-ngringinrejo.
Polas, M. R. H., Jahanshahi, A. A., & Rahman, M. L. (2018). Islamic branding as a tool for customer retention: Antecedents and consequences of Islamic brand loyalty. International Journal of Islamic Marketing and Branding, 3(1), 1–14. https://doi.org/10.1504/IJIMB.2018.091648
DOI: https://doi.org/10.1504/IJIMB.2018.091648Purnomo, S., Rahayu, E. S., Riani, A. L., Suminah, S., & Udin, U. (2020). Empowerment model for sustainable tourism village in an emerging country. Journal of Asian Finance, Economics and Business, 7(2), 261–270. https://doi.org/10.13106/jafeb.2020.vol7.no2.261
DOI: https://doi.org/10.13106/jafeb.2020.vol7.no2.261Putra, A. H. P. K., Mansur, D. M., Ulfah, M., & Hajiali, I. (2023). Key factors of business sustainability: Strengthening leadership, psychology, and fairness aspects from an Islamic-management perspective. Nurture, 17(4), 694–710. https://doi.org/10.55951/nurture.v17i4.500
DOI: https://doi.org/10.55951/nurture.v17i4.500Razak, M. R. R., & Sofyan, B. (2020). Role of village-owned enterprises in farming community empowerment. International Journal of Advanced Science and Technology, 29(6 Special Issue), 684–691. http://dx.doi.org/10.31219/osf.io/5ycva
DOI: https://doi.org/10.31219/osf.io/5ycvaRivai, K. A., Alam, A. S., & Irwan, A. L. (2020). The role of youth in developing village. IOP Conference Series: Earth and Environmental Science, 473(1). https://doi.org/10.1088/1755-1315/473/1/012022
DOI: https://doi.org/10.1088/1755-1315/473/1/012022Rizal, U. (2022). Herman Deru : BUMDes di Sumsel belum maksimal [Herman Deru: BUMDes in South Sumatra have not been maximized]. Info Sumsel. https://www.infosumsel.id/. https://www.infosumsel.id/ekbis/pr-3622557165/-herman-deru-bumdes-di-sumsel-belum-maksimal
Sabian, N. A. A., & Ismail, Y. (2021). Fundamental thrust of Islamic social entrepreneurship. In S. M. Sarif & Y. Ismail (Eds.), A contemporary theory of social entrepreneurship for sustainable wealth creation. International Islamic University Malaysia.
Sakti, R. A., Zahari, Y. K., Prayuda, S. A., & Basit, A. (2024). Integration of Shariah economy in sustainable business development: The Role of CSR in achieving SDG’s goals. El-Qish: Journal of Islamic Economics, 4(2). 157-166. https://jurnal.ut.ac.id/index.php/elqish/article/view/10813
Satu Data Kementerian Agama Republik Indonesia. (2021). Jumlah penduduk menurut agama [Total population by religion]. Satu Data Kementerian Agama Republik Indonesia.
Siregar, D., Yuslem, N., & Nawawi, Z. M. (2023). Strategy for strengthening business incubators to form an entrepreneurial spirit in Islamic university. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 7(1), 162–173. https://doi.org/10.29313/amwaluna.v7i1.12062
DOI: https://doi.org/10.29313/amwaluna.v7i1.12062Sofianto, A., & Risandewi, T. (2021). Mapping of potential Village-Owned Enterprises (BUMDes) for rural economic recovery during the COVID-19 Pandemic in Central Java, Indonesia. IOP Conference Series: Earth and Environmental Science, 887(1), 1–18. https://doi.org/10.1088/1755-1315/887/1/012022
DOI: https://doi.org/10.1088/1755-1315/887/1/012022Syafingi, H. M., Dewi, D. A. S., Suharso, Heniyatun, Sulistyaningsih, P., & Rahmawati, U. (2020). Village fund optimization strategy for rural community welfare in Indonesia. Journal of Critical Reviews, 7(7), 580–583. https://doi.org/10.31838/jcr.07.07.103
DOI: https://doi.org/10.31838/jcr.07.07.103Tarlani, & Sirajuddin, T. (2020). Rural development strategies in Indonesia: Managing villages to achieve sustainable development. IOP Conference Series: Earth and Environmental Science, 447(1), 012066. https://doi.org/10.1088/1755-1315/447/1/012066
DOI: https://doi.org/10.1088/1755-1315/447/1/012066Tavianto, R. (2022). Belajar dari BUMDesa Panggung Lestari mengoptimalisasikan DD untuk meningkatkan UMKM [Learning from BUMDesa Panggung Lestari to optimize DD to improve MSMEs]. Harian Jogja. https://opini.harianjogja.com/read/2022/05/18/543/1101455/belajar-dari-bumdesa-panggung-lestari-mengoptimalisasikan-dd-untuk-meningkatkan-umkm
References
Abd Muin, M. A. (2015). Initial concept of Islamic social entrepreneurship : Identification of research gap from existing model. International Journal of Economics and Management Engineering, 2(4), 18072.
Abd Muin, M. A., Abdullah, S., & Bahari, A. (2015). Model on social entrepreneurship : Identify the research gap based on Islamic perspective. Journal of Holistic Student Development, 2(1), 7–9.
Abdullah, M. A., & Hoetoro, A. (2011). Social entrepreneurship as an instrument to empowering small and medium enterprises: An Islamic perspective. International Journal of Management and Business Research, 1(1), 35–46.
Almarri, J., & Meewella, J. (2015). Social entrepreneurship and Islamic philanthropy. International Journal of Business and Globalisation, 15(3), 405–424. https://doi.org/10.1504/IJBG.2015.071901
DOI: https://doi.org/10.1504/IJBG.2015.071901Ameraldo, F., Saiful, S., & Husaini, H. (2019). Islamic banking strategies in rural area: Developing halal tourism and enhancing the local welfare. Ikonomika, 4(1), 109-136. https://doi.org/10.24042/febi.v4i1.4211
DOI: https://doi.org/10.24042/febi.v4i1.4211Aminuddin A.S. (2021, September 24). Kelola pasar desa, BUMDes Wangisagara sumbang PADes ratusan juta rupiah [Manage village market, Wangisagara BUMDes contributes hundreds of millions of rupiah to village revenue]. Kanaldesa.com. https://kanaldesa.com/artikel/kelola-pasar-desa-bumdes-wangisagara-sumbang-pades-ratusan-juta-rupiah
Andriana, Sudarno, Utami, A. N., Susanto, A. B., & Kurniaty. (2021). Disclosing the Village-Owned Enterprises (BUMDes) financial management accountability. IOP Conference Series: Earth and Environmental Science, 921(1). https://doi.org/10.1088/1755-1315/921/1/012001
DOI: https://doi.org/10.1088/1755-1315/921/1/012001Asfiah, N., Arifiani, R. S., Febriani, R., & Pratika, Y. (2022). Islamic social entrepreneurship model of business women in Pandemic era: Evidence from Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 278–591. https://doi.org/10.22219/jrak.v12i3.21397
DOI: https://doi.org/10.22219/jrak.v12i3.21397Asis, A., Salam, M., Siregar, A. R., Rahmadanih, Salman, D., Jamil, M. H., & Supratman. (2020). Analyzing performance of BUMDES: Learn from waste bank and clean water units. IOP Conference Series: Earth and Environmental Science, 575(1). https://doi.org/10.1088/1755-1315/575/1/012168
DOI: https://doi.org/10.1088/1755-1315/575/1/012168Asyifa, L. N., Fuadi, N. F. Z., & Zaenal, M. H. (2025). Pursuing Sustainable Development Goals (SDGs) through integrating the role of zakat and its contribution in Islamic finance: Evidence from Indonesia. In Innovative Ventures and Strategies in Islamic Business (pp. 51–78). IGI Global Scientific Publishing. https://doi.org/0.4018/979-8-3693-3980-0.ch003
DOI: https://doi.org/10.4018/979-8-3693-3980-0.ch003Bahtiar, Syukur, A., & Karim, A. (2021). The role of BUMDes in sustainable economic development at Enrekang Regency. Journal of Logistics, Informatics and Service Science, 8(1), 117–132. https://doi.org/10.33168/LISS.2021.0108
BAZNAS. (2024). Laporan Pengelolaan Zakat Nasional Tahun 2023 [National Zakat Management Report 2023]. BAZNAS.
Boulven, M. A., Abdullah, S., Bahari, A., Ramli, A. J., Hussin, N. S., Jamaluddin, J., & Ahmad, Z. (2018). Model of Islamic social entrepreneurship: A study on successful Muslim social entrepreneur in Malaysia. MATEC Web of Conferences, 150, 10–13. https://doi.org/10.1051/matecconf/201815005093
DOI: https://doi.org/10.1051/matecconf/201815005093BPS Sumatera Selatan. (2019). Statistik Potensi Desa Provinsi Sumatera Selatan [Village Potential Statistics of South Sumatra Province]. BPS Sumatera Selatan.
Budiaris, A. (2021, May 30). Kisah sukses BUMDes Sungai Payang di Loa Kulu, Kukar, omzet Rp 7,8 Miliar, pekerjakan 140 warga desa [Success story of BUMDes Sungai Payang in Loa Kulu, Kukar, turnover of Rp 7.8 billion, employs 140 villagers]. KaltimKece. https://kaltimkece.id/warta/kutai-kartanegara/kisah-sukses-bumdes-sungai-payang-di-loa-kulu-kukar-omzet-rp-78-miliar-pekerjakan-140-warga-desa.
Dilham, A., Sembiring, B. K. F., Sofiyah, F. R., & Muda, I. (2020). An analysis of resilience level of business unit of the Village-Owned Enterprises (BUMDes) associated with the dimensions of service quality using the canonical correlation analysis (Case in Saintis Village, Percut Sei Tuan, Deli Serdang, Indonesia). International Journal of Scientific and Technology Research, 9(2), 4893–4898. https://www.ijstr.org/final-print/feb2020/An-Analysis-Of-Resilience-Level-Of-Business-Unit-Of-The-Village-owned-Enterprises-bumdes-Associated-With-The-Dimensions-Of-Service-Quality-Using-The-Canonical-Correlation-Analysis-case-In-Saintis-Village-Percut-Sei-Tuan-Deli-Serdang-Indonesia.pdf
Effendi, K. A., Nugrahani, W. P., Omar, I., & Radiamoda, A. M. (2024). Strengthening competitive advantage for prospective young Muslim entrepreneurship with the SAMARA finance concept. Journal of Economics, Finance and Management Studies, 7(6). https://doi.org/10.47191/jefms/v7-i6-08,
DOI: https://doi.org/10.47191/jefms/v7-i6-08Fafurida, Karsinah, & Bowo, P. A. (2022). Scale-up collaboration model of Village-Owned Enterprises for increasing village economy. International Journal of Sustainable Development and Planning, 17(8), 2615–2619. https://doi.org/10.18280/ijsdp.170830
DOI: https://doi.org/10.18280/ijsdp.170830Fatony, A., Mujib, H., & Al Farisi, M. S. (2024). The role of zakat in empowering Islamic economics from the perspective of Sharia business management. International Journal of Sharia Business Management, 3(2), 131–137. https://jurnal.binamandiri.ac.id/index.php/ijsbm/article/view/267
Febriani, A. R. (2024, August 21). Indonesia jadi negara paling taat beribadah di dunia. Detik. https://www.detik.com/hikmah/khazanah/d-7500623/indonesia-jadi-negara-paling-taat-beribadah-di-dunia.
Gandhiadi, G. K. (2021). Determinants of business performance of Village-Owned Enterprises (V-OE) in Jembrana Regency of Bali using SEM. Journal of Physics: Conference Series, 1722(1). https://doi.org/10.1088/1742-6596/1722/1/012062
DOI: https://doi.org/10.1088/1742-6596/1722/1/012062Ginanjar, Y., Hernita, N., Riyadi, W., & Rahmayani, M. W. (2020). Factors affecting the quality financial statement of Badan Usaha Milik Desa (BUMDes). IOP Conference Series: Earth and Environmental Science, 466(1). https://doi.org/10.1088/1755-1315/466/1/012009
DOI: https://doi.org/10.1088/1755-1315/466/1/012009Hasan, A. (2022, December 8). Desa Kutuh, dari miskin hingga jadi desa terkaya di Indonesia [Kutuh Village, from poor to the richest village in Indonesia]. Good News from Indonesia. https://www.goodnewsfromindonesia.id/2022/12/08/desa-kutuh-dari-miskin-hingga-%e2%80%8ejadi-desa-terkaya-di-indonesia.
Hasbi, H., Moeljadi, M., Noermijati, N., & Rofiq, A. (2020). The strategy of Islamic microfinance to strengthen company performance in Indonesia. Systematic Reviews in Pharmacy, 11(8), 593-601. https://doi.org/10.31838/srp.2020.8.84
Hatta, Z. M., Nawas, A., & Rahman, F. A. (2023). The role of accountability in strengthening business sustainability: An Islamic perspective. International Journal of Research in Business and Social Science, 12(5), 223–236. https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/2717
DOI: https://doi.org/10.20525/ijrbs.v12i5.2717Hendriani, S., Efni, H. Y., & Tiyasiningsih, E. (2019). Analysis on factors affecting performance of Village-Owned Enterprises (BUMDes) administrator with commitment as moderator variables in Kampar District. International Journal of Scientific and Technology Research, 8(11), 443–452. http://www.ijstr.org/final-print/nov2019/Analysis-On-Factors-Affecting-Performance-Of-Village-owned-Enterprises-bumdes-Administrator-With-Commitment-As-Moderator-Variables-In-Kampar-District.pdf
Ibrahim. (2020). Productivity the village owned enterprises to improve the economic community of gold mining areas in Sumbawa Island, Indonesia. International Journal of Scientific and Technology Research, 9(2), 235–238. https://www.ijstr.org/final-print/feb2020/Productivity-The-Village-Owned-Enterprises-To-Improve-The-Economic-Community-Of-Gold-Mining-Areas-In-Sumbawa-Island-Indonesia.pdf
Ibrahim, Mintasrihardi, Kamaluddin, Mas’Ad, & Syukuriadi. (2020). Community empowerment pattern through village-owned enterprise strategy in the gold mine area of West Sumbawa, Indonesia. IOP Conference Series: Earth and Environmental Science, 413(1). https://doi.org/10.1088/1755-1315/413/1/012036
DOI: https://doi.org/10.1088/1755-1315/413/1/012036Inge, N. (2021). BUMDes di Sumsel kurang optimal, akademisi disiapkan jadi pendamping [BUMDes in South Sumatra are less than optimal, academics are prepared to be assistants]. Liputan6. https://www.liputan6.com/regional/read/4565600/bumdes-di-sumsel-kurang-optimal-akademisi-disiapkan-jadi-pendamping
Insawan, H. (2023). Business strengthening strategy in Sharia microfinance institutions during the Covid-19 Pandemic in Indonesia through digital literacy. Journal of Namibian Studies: History Politics Culture, 34, 857–871. https://namibian-studies.com/index.php/JNS/article/view/1129
DOI: https://doi.org/10.59670/jns.v34i.1129Kabar Muara Enim. (2020, December 9). BUMDes Desa Tanjung Raja terinovatif kedua se-Sumsel [BUMDes of Tanjung Raja Village is the second most innovative in South Sumatra]. Kabar Muara Enim. https://kabarmuaraenim.com/2020/12/09/bumdes-desa-tanjung-raja-terinovatif-kedua-se-sumsel/.
Kamariah, N., Murtafia, & Anwar, A. (2021). Business diversification, BUMDes Bonto Sunggumanai strategy to survive during the Pandemic. Proceedings of the 2nd International Conference on Administration Science 2020 (ICAS 2020), 564, 232–235. https://doi.org/10.2991/assehr.k.210629.044
DOI: https://doi.org/10.2991/assehr.k.210629.044Kania, I., Anggadwita, G., & Alamanda, D. T. (2021). A new approach to stimulate rural entrepreneurship through village-owned enterprises in Indonesia. Journal of Enterprising Communities, 15(3), 432–450. https://doi.org/10.1108/JEC-07-2020-0137
DOI: https://doi.org/10.1108/JEC-07-2020-0137Kementerian Keuangan RI. (2020). Daftar Alokasi Dana Transfer ke Daerah dan Dana Desa Tahun Anggaran 2021 Provinsi Sumatera Selatan [List of Fund Allocation for Regional Transfers and Village Funds for the 2021 Budget Year of South Sumatra Province]. Kementerian Keuangan RI.
Kusmulyono, M. S., Dhewanto, W., & Hariadi, M. F. (2023). Determinant factors of Village-Owned Enterprise best practice in Indonesia. Agraris, 9(1), 15–29. https://doi.org/10.18196/agraris.v9i1.104
DOI: https://doi.org/10.18196/agraris.v9i1.104Lukmana, I. (2023). BUMDesa Panggung Lestari, mengelola sampah hingga beromzet milyaran [BUMDesa Panggung Lestari, managing waste to generate billions in revenue]. Kolom Desa. https://kolomdesa.com/2023/02/22/bumdesa-panggung-lestari-mengelola-sampah-hingga-beromzet-milyaran/
Media Center Kabupaten Rokan Hulu. (2023, January 27). SHU capai Rp447 juta, kunci sukses pengelolaan BUMDes [SHU reached Rp447 million, key to successful BUMDes management]. Info Publik. https://infopublik.id/kategori/nusantara/705738/shu-capai-rp447-juta-kunci-sukses-pengelolaan-bumdes?show=.
Media Digital. (2024, January 11). Bersama BRI, BUMdes Amanah terus berkembang dan layani warga Bukit Gajah [Together with BRI, BUMdes Amanah continues to grow and serve Bukit Gajah residents]. Bisnis.com. https://sumatra.bisnis.com/read/20240111/534/1731517/bersama-bri-bumdes-amanah-terus-berkembang-dan-layani-warga-bukit-gajah.
Muin, M. A. A., Shuib, M. S., Omar, A. C., Ghani, A. H. A., & Saidi, N. A. (2022). The challenges of the Industrial Revolution 4.0 in Islamic social entrepreneurship in the Covid-19 Era. Journal of Advanced Research in Applied Sciences and Engineering Technology, 28(2), 235–246. https://doi.org/10.37934/araset.28.2.235246
DOI: https://doi.org/10.37934/araset.28.2.235246Mulyaningsih, H. D., & Ramadani, V. (2017). Social entrepreneurship in the Islamic context. In V. Ramadani, L.-P. Dana, S. Ge¨rguri-Rashit, & V. Ratten (Eds.), Entrepreneurship and Management in an Islamic Context (pp. 143–158). Springer Cham. https://doi.org/10.1007/978-3-319-39679-8_10
DOI: https://doi.org/10.1007/978-3-319-39679-8_10Nashori, F., Mucharam, R. D., & Ru’iya, S. (2002). Mengembangkan kreativitas dalam perspektif psikilogi Islami [Developing creativity in the perspective of Islamic psychology]. Menara Kudus.
Pemkab Bojonegoro. (2020, June 10). BUMDes Tirta Abadi Sukses kembangkan usaha dan tingkatkan PAD Desa Ngringinrejo [BUMDes Tirta Abadi succeeds in developing businesses and increasing PAD in Ngringinrejo Village]. Pemkab Bojonegoro. https://bojonegorokab.go.id/berita/4300/bumdes-tirta-abadi-sukses-kembangkan-usaha-dan-tingkatkan-pad-desa-ngringinrejo.
Polas, M. R. H., Jahanshahi, A. A., & Rahman, M. L. (2018). Islamic branding as a tool for customer retention: Antecedents and consequences of Islamic brand loyalty. International Journal of Islamic Marketing and Branding, 3(1), 1–14. https://doi.org/10.1504/IJIMB.2018.091648
DOI: https://doi.org/10.1504/IJIMB.2018.091648Purnomo, S., Rahayu, E. S., Riani, A. L., Suminah, S., & Udin, U. (2020). Empowerment model for sustainable tourism village in an emerging country. Journal of Asian Finance, Economics and Business, 7(2), 261–270. https://doi.org/10.13106/jafeb.2020.vol7.no2.261
DOI: https://doi.org/10.13106/jafeb.2020.vol7.no2.261Putra, A. H. P. K., Mansur, D. M., Ulfah, M., & Hajiali, I. (2023). Key factors of business sustainability: Strengthening leadership, psychology, and fairness aspects from an Islamic-management perspective. Nurture, 17(4), 694–710. https://doi.org/10.55951/nurture.v17i4.500
DOI: https://doi.org/10.55951/nurture.v17i4.500Razak, M. R. R., & Sofyan, B. (2020). Role of village-owned enterprises in farming community empowerment. International Journal of Advanced Science and Technology, 29(6 Special Issue), 684–691. http://dx.doi.org/10.31219/osf.io/5ycva
DOI: https://doi.org/10.31219/osf.io/5ycvaRivai, K. A., Alam, A. S., & Irwan, A. L. (2020). The role of youth in developing village. IOP Conference Series: Earth and Environmental Science, 473(1). https://doi.org/10.1088/1755-1315/473/1/012022
DOI: https://doi.org/10.1088/1755-1315/473/1/012022Rizal, U. (2022). Herman Deru : BUMDes di Sumsel belum maksimal [Herman Deru: BUMDes in South Sumatra have not been maximized]. Info Sumsel. https://www.infosumsel.id/. https://www.infosumsel.id/ekbis/pr-3622557165/-herman-deru-bumdes-di-sumsel-belum-maksimal
Sabian, N. A. A., & Ismail, Y. (2021). Fundamental thrust of Islamic social entrepreneurship. In S. M. Sarif & Y. Ismail (Eds.), A contemporary theory of social entrepreneurship for sustainable wealth creation. International Islamic University Malaysia.
Sakti, R. A., Zahari, Y. K., Prayuda, S. A., & Basit, A. (2024). Integration of Shariah economy in sustainable business development: The Role of CSR in achieving SDG’s goals. El-Qish: Journal of Islamic Economics, 4(2). 157-166. https://jurnal.ut.ac.id/index.php/elqish/article/view/10813
Satu Data Kementerian Agama Republik Indonesia. (2021). Jumlah penduduk menurut agama [Total population by religion]. Satu Data Kementerian Agama Republik Indonesia.
Siregar, D., Yuslem, N., & Nawawi, Z. M. (2023). Strategy for strengthening business incubators to form an entrepreneurial spirit in Islamic university. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 7(1), 162–173. https://doi.org/10.29313/amwaluna.v7i1.12062
DOI: https://doi.org/10.29313/amwaluna.v7i1.12062Sofianto, A., & Risandewi, T. (2021). Mapping of potential Village-Owned Enterprises (BUMDes) for rural economic recovery during the COVID-19 Pandemic in Central Java, Indonesia. IOP Conference Series: Earth and Environmental Science, 887(1), 1–18. https://doi.org/10.1088/1755-1315/887/1/012022
DOI: https://doi.org/10.1088/1755-1315/887/1/012022Syafingi, H. M., Dewi, D. A. S., Suharso, Heniyatun, Sulistyaningsih, P., & Rahmawati, U. (2020). Village fund optimization strategy for rural community welfare in Indonesia. Journal of Critical Reviews, 7(7), 580–583. https://doi.org/10.31838/jcr.07.07.103
DOI: https://doi.org/10.31838/jcr.07.07.103Tarlani, & Sirajuddin, T. (2020). Rural development strategies in Indonesia: Managing villages to achieve sustainable development. IOP Conference Series: Earth and Environmental Science, 447(1), 012066. https://doi.org/10.1088/1755-1315/447/1/012066
DOI: https://doi.org/10.1088/1755-1315/447/1/012066Tavianto, R. (2022). Belajar dari BUMDesa Panggung Lestari mengoptimalisasikan DD untuk meningkatkan UMKM [Learning from BUMDesa Panggung Lestari to optimize DD to improve MSMEs]. Harian Jogja. https://opini.harianjogja.com/read/2022/05/18/543/1101455/belajar-dari-bumdesa-panggung-lestari-mengoptimalisasikan-dd-untuk-meningkatkan-umkm