Article Sidebar

Murāqabah in practice: An ethnographic analysis of the Minangkabau Islamic Mato profit-sharing system in an urban Padang restaurant
Submitted
May 22, 2025
Accepted
June 7, 2025
Published
June 13, 2025
Download
PDF Review Reports Originality Report
Statistic
Read Counter : 256 Download : 88

Main Article Content

Abstract

Introduction
Indigenous profit-sharing arrangements rooted in Islamic ethics remain understudied, despite their prominence in Southeast Asian enterprises. The Minangkabau Mato system, practised in Padang restaurants, melds Qurʾānic ideals of justice with kin-based solidarity and continuous spiritual self-monitoring (murāqabah). Understanding whether such a relational model can thrive in competitive urban markets is critical for both cultural preservation and Islamic economic theory.
Objectives
This study aims to (1) document in detail how Mato is implemented in a diaspora restaurant setting, (2) assess its economic and motivational effects relative to formal mudharabah contracts, and (3) evaluate the role of murāqabah as an endogenous governance mechanism.
Method
Adopting an ethnographic design, the researcher spent twenty-four weeks immersed in a medium-sized Padang restaurant in Palembang. Data comprised participant observation during daily operations, twenty-three semi-structured interviews covering all functional roles, and an analysis of daily balance sheets and archival photographs. Transcripts and field notes were coded inductively and deductively in NVivo, yielding four integrative themes: Islamic-ethical foundations, sociocultural integration, worker perceptions, and cultural-preservation dynamics.
Results
Transparent daily splits and flexible profit ratios foster high psychological ownership, intrinsic motivation, and negligible staff turnover. The employees cited murāqabah as a powerful internal control that reduced opportunism and reinforced meticulous bookkeeping. During a nine-percent spike in commodity costs, consensual ratio adjustments prevented wage arrears—an agility unattainable under fixed-ratio mudharabah schemes. Branding Mato as “Profit-Sharing the Minangkabau Way” simultaneously enhanced customer loyalty and safeguarded cultural identity.
Implications
The findings position Mato as a viable template for community-based Islamic finance and highlight the policy need for legal pluralism that legitimizes indigenous models without eroding their relational strengths. Managers seeking value-aligned incentives may replicate daily open-table reconciliations, ratio elasticity, and devotional briefings to embed trust and resilience.
Originality/Novelty
This study provides the first in-depth ethnographic evidence of Mato in an urban service enterprise, demonstrating how murāqabah and flexible sharing ratios translate Islamic moral philosophy into day-to-day business sustainability, while advancing heritage-based competitive advantage.

Keywords

community-based Islamic finance indigenous profit-sharing Islamic business ethics Mato profit-sharing Minangkabau diaspora muraqabah urban food service

Article Details

License

Copyright (c) 2025 Mulyani Rizki, Ris’an Rusli, Qodariah Barkah

Creative Commons License

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:

  1. 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.
  2. 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.
  3. 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).
How to Cite
Rizki, M. ., Rusli, R. ., & Barkah, Q. . (2025). Murāqabah in practice: An ethnographic analysis of the Minangkabau Islamic Mato profit-sharing system in an urban Padang restaurant. Journal of Islamic Economics Lariba, 11(1), 103–128. https://doi.org/10.20885/jielariba.vol11.iss1.art5
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Agustina, R., Suprianto, D., & Muslimin, I. (2017). Analisis perancangan pemesanan makanan menggunakan smartphone berbasis Android [Analysis of food ordering design using Android-based smartphones]. SMATIKA Jurnal, 7(2), 26–30. https://doi.org/10.32664/smatika.v7i02.154

    DOI: https://doi.org/10.32664/smatika.v7i02.154

  2. Ahmad, H., Wan Hasan, W. N., & Mohamed Saniff, S. (2025). Constructing ethnographic protocols for zakat studies in the Muslim community. International Journal of Islamic Finance and Sustainable Development, 17(1), 75–91. https://doi.org/10.55188/ijifsd.v17i1.935

    DOI: https://doi.org/10.55188/ijifsd.v17i1.935

  3. Ahmadi, A. Z., Afifah, A. M., Qarar, W., & Atiqi, H. (2024). Understanding Islamic economics as an Islamic moral economy. COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 4(5), 1080–1088. https://doi.org/10.59141/comserva.v4i5.2172

    DOI: https://doi.org/10.59141/comserva.v4i5.2172

  4. Arikan, I., Koparan, I., Arikan, A. M., & Shenkar, O. (2022). Dynamic capabilities and internationalization of authentic firms: Role of heritage assets, administrative heritage, and signature processes. Journal of International Business Studies, 53(4), 601–635. https://doi.org/10.1057/s41267-019-00261-5

    DOI: https://doi.org/10.1057/s41267-019-00261-5

  5. Ayuningtyas, A. A., Rahman, E., Minza, W. M., & Nurdiyanto, N. (2020). Pembentukan peran gender perempuan etnis Minangkabau yang merantau [Gender role formation of ethnic Minangkabau women who migrate]. Jurnal Psikologi, 16(2), 150–162. https://doi.org/10.24014/jp.v16i2.10371

    DOI: https://doi.org/10.24014/jp.v16i2.10371

  6. Budiyanto, B., Anis, U., Jayadi, I., & Syafnil, S. (2023). The quality of lokan rendang oil substitued red palm oil olein. Indonesian Food Science and Technology Journal, 7(1), 17–22. https://doi.org/10.22437/ifstj.v7i1.29764

    DOI: https://doi.org/10.22437/ifstj.v7i1.29764

  7. Burhanuddin, B., Alwi, M., & Ramayani, I. (2025). Strategi bisnis bagi hasil ternak kambing dari fase kehamilan: Studi kasus Desa Tapango Barat Kecamatan Tapango. Paradoks : Jurnal Ilmu Ekonomi, 8(1), 653–661. https://doi.org/10.57178/paradoks.v8i1.1259

    DOI: https://doi.org/10.57178/paradoks.v8i1.1259

  8. Chua, R. Y., Kadirvelu, A., Yasin, S., Choudhry, F. R., & Park, M. S.-A. (2019). The cultural, family and community factors for resilience in southeast asian indigenous communities: A systematic review. Journal of Community Psychology, 47(7), 1750–1771. https://doi.org/10.1002/jcop.22224

    DOI: https://doi.org/10.1002/jcop.22224

  9. Clarke, G. (2001). From ethnocide to ethnodevelopment? Ethnic minorities and indigenous peoples in Southeast Asia. Third World Quarterly, 22(3), 413–436. https://doi.org/10.1080/01436590120061688

    DOI: https://doi.org/10.1080/01436590120061688

  10. Diapepin, M., & Febrina, D. I. (2024). The influence of Minangkabau indigenous values on entrepreneurial orientation and business performance in Padang, Indonesia. Enigma in Cultural, 2(2), 131–143. https://doi.org/10.61996/cultural.v2i2.74

    DOI: https://doi.org/10.61996/cultural.v2i2.74

  11. Fadillah, M. I., Purnomo, B. S., & Purnamasari, I. (2024). Islamic economic principles: A critical review of capitalism and a vision for justice. Equity: Jurnal Ekonomi, 12(2), Article 2. https://doi.org/10.33019/equity.v12i2.381

    DOI: https://doi.org/10.33019/equity.v12i2.381

  12. Faisol, F., Aliami, S., & Samari. (2022). Internal and external factors of consumer behaviour: Phenomenon in buying decisions at the Keboen Rodjo Restaurant, Kediri. Efektor, 9(1), 35–47. https://doi.org/10.29407/e.v9i1.16454

    DOI: https://doi.org/10.29407/e.v9i1.16454

  13. Fajria, R., & Fitrisia, A. (2024). Tinjauan literatur falsafah adat Minangkabau: Adat basandi syarak, syarak basandi kitabullah [A literature review of Minangkabau traditional philosophy: Adat basandi syarak, syarak basandi kitabullah]. Journal of Education Research, 5(2), 1811–1816. https://doi.org/10.37985/jer.v5i2.994

    DOI: https://doi.org/10.37985/jer.v5i2.994

  14. Fauzan. (2013). Pengaruh religiusitas terhadap etika berbisnis (Studi pada RM. Padang di Kota Malang) [The influence of religiosity on business ethics (Study on RM. Padang in Malang City)]. Jurnal Manajemen Dan Kewirausahaan, 15(1), 53–64. https://doi.org/10.9744/jmk.15.1.53-64

    DOI: https://doi.org/10.9744/jmk.15.1.53-64

  15. Febriani, R. (2021). Implementation of Islamic value on leadership, organizational culture and spirituality to performance. Manajemen Bisnis, 11(1), 54–62. https://doi.org/10.22219/mb.v11i1.17006

    DOI: https://doi.org/10.22219/mb.v11i1.17006

  16. Furqani, H., Laldin, M., & Mulyany, R. (2016). Good finance: Integration of ethics and Shariah in Islamic finance. International Journal of Islamic Business Ethics, 1(2), 121. https://doi.org/10.30659/ijibe.1.2.121-130

    DOI: https://doi.org/10.30659/ijibe.1.2.121-130

  17. Games, D., Soutar, G., & Sneddon, J. (2013). Entrepreneurship, values, and Muslim values: Some insights from Minangkabau entrepreneurs. International Journal of Social Entrepreneurship and Innovation, 2(4), 361–373. https://doi.org/10.1504/IJSEI.2013.058224

    DOI: https://doi.org/10.1504/IJSEI.2013.058224

  18. Gustianti, R., Andriansyah, Y., & Masuwd, M. (2023). Determinants of murabahah margin income in Indonesian Islamic commercial banks, 2013–2018. Unisia, 41(2), 355–380. https://doi.org/10.20885/unisia.vol41.iss2.art7

    DOI: https://doi.org/10.20885/unisia.vol41.iss2.art7

  19. Harahap, B., Risfandy, T., & Futri, I. N. (2023). Islamic law, Islamic finance, and sustainable development goals: A systematic literature review. Sustainability, 15(8), 6626. https://doi.org/10.3390/su15086626

    DOI: https://doi.org/10.3390/su15086626

  20. Hasan, F., Annisa, S., Luntajo, Moh. M. R., & Niu, F. A. L. (2023). Analysis of mudharabah contract implementation for bentor business from an Islamic economic perspective in Kotamobagu, Indonesia. Mutawazin (Jurnal Ekonomi Syariah), 4(1), 55–71. https://doi.org/10.54045/mutawazin.v4i1.1771

    DOI: https://doi.org/10.54045/mutawazin.v4i1.1771

  21. Ibrahim, I. (2022). Cultural study and cultural paradok on entrepreneurship behavior of the Minang community. Journal of Social Science, 3(6), 2164–2175. https://doi.org/10.46799/jss.v3i6.477

    DOI: https://doi.org/10.46799/jss.v3i6.477

  22. Ibrahim, N. A., & Muhammad Apandi, S. N. (2021). Tradisi merantau masyarakat Melayu menerusi teks terpilih karya Hamka [The nomadic tradition of Malay society through selected texts by Hamka]. Jurnal Pengajian Melayu, 32(1), 89–104. https://doi.org/10.22452/JOMAS.vol32no1.6

    DOI: https://doi.org/10.22452/JOMAS.vol32no1.6

  23. Irawan, H. (2023). The role of Islamic banks in developing a sharia-based economy in the digital era in Indonesia. Journal of Islamic Economics Lariba, 9(2), Article 2. https://doi.org/10.20885/jielariba.vol9.iss2.art9

    DOI: https://doi.org/10.20885/jielariba.vol9.iss2.art9

  24. Islamiyati, D., Purnama, D. G., Mawardin, M. D., Wulandari, V. J., & Agustiranti, T. (2024). Perancangan basis data sistem pemesanan Rumah Makan Padang Sederhana Ganto Minang Kebayoran [Database design of ordering system for Sederhana Padang Restaurant Ganto Minang Kebayoran]. Jurnal Ilmu Komputer Dan Sistem Informasi (JIKOMSI), 7(1), 286–296. https://doi.org/10.55338/jikomsi.v7i1.2947

    DOI: https://doi.org/10.55338/jikomsi.v7i1.2947

  25. Jamaluddin, J., Hayat, M., Masduki, M., Mukarromah, O., & Jamaludin, J. (2024). Examining the synthesis of Islamic commercial principles and local customary practices: A case study of nyambut sawah traditions in Tejamari, Banten. Journal of Islamic Law, 5(1), 86–104. https://doi.org/10.24260/jil.v5i1.2091

    DOI: https://doi.org/10.24260/jil.v5i1.2091

  26. Johnson, J. L., Adkins, D., & Chauvin, S. (2020). A review of the quality indicators of rigor in qualitative research. American Journal of Pharmaceutical Education, 84(1), 7120. https://doi.org/10.5688/ajpe7120

    DOI: https://doi.org/10.5688/ajpe7120

  27. Kaakandikar, R. M., Raghuwanshi, V., Pathak, S., & Irfan, M. (2024). Fostering indigenous inclusivity financial pathways to economic development and sustainability. In M. Irfan, M. Majeed, S. Kassim, & K. S. Ofori (Eds.), Advances in finance, accounting, and economics (pp. 275–296). IGI Global. https://doi.org/10.4018/979-8-3693-7924-0.ch013

    DOI: https://doi.org/10.4018/979-8-3693-7924-0.ch013

  28. Kurniawan, W., Husein, A., & Simanjuntak, D. S. P. (2022). Perancangan sistem informasi pelayanan pemesanan menu pada Rumah Makan Rindu Alam Jambi berbasis Android [Design of menu ordering service information system at Rindu Alam Jambi Restaurant based on Android]. Jurnal Manajemen Teknologi Dan Sistem Informasi (JMS), 2(2), 230–238. https://doi.org/10.33998/jms.2022.2.2.142

    DOI: https://doi.org/10.33998/jms.2022.2.2.142

  29. Lumivero. (2017). NVivo (Version 12) [Computer software]. Lumivero. www.lumivero.com

  30. Maharani, L. (2023). Penguatan strategi perencanaan bisnis ikan bakar Villa Putih, Telaga Bogo, Kuningan [Strengthening business planning strategies for grilled fish in Villa Putih, Telaga Bogo, Kuningan]. Darma Abdi Karya, 2(1), 82–90. https://doi.org/10.38204/darmaabdikarya.v2i1.1418

    DOI: https://doi.org/10.38204/darmaabdikarya.v2i1.1418

  31. Mariana, M. (2024). Integration of Islam in the adat basandi syarak, syarak basandi kitabullah in Minangkabau society: Integrasi agama Islam dalam adat basandi syarak, syarak basandi kitabullah di masyarakat Minangkabau. Indonesian Journal of Islamic History and Culture, 5(2), 111–124. https://doi.org/10.22373/ijihc.v5i2.5163

    DOI: https://doi.org/10.22373/ijihc.v5i2.5163

  32. Miles, M. B., Huberman, A. M., & Saldana, J. (2020). Qualitative data analysis - International student edition: A methods sourcebook (Fourth edition). SAGE Publications, Inc.

  33. Mochlasin, M., & Budiharjo, B. (2024). Islamic work ethics, local wisdom, and spirit of capitalism: Insight from a perantau Minangkabau. Indonesian Journal of Islam and Muslim Societies, 14(2), 289–318. https://doi.org/10.18326/ijims.v14i2.289-318

    DOI: https://doi.org/10.18326/ijims.v14i2.289-318

  34. Muhammad, A., & Kalsum, U. (2023). Inovasi desain kemasan produk Rumah Makan Bonelo [Product packaging design innovation of Bonelo Restaurant]. ADMIT: Jurnal Administrasi Terapan, 1(1), 30–41. https://doi.org/10.33509/admit.v1i1.2077

    DOI: https://doi.org/10.33509/admit.v1i1.2077

  35. Ningsih, E. R., & Darmalaksana, W. (2018). Studi eksplorasi nilai nilai budaya dalam konsep relationship marketing [Exploratory study of cultural values in the concept of relationship marketing]. MALIA: Journal of Islamic Banking and Finance, 2(1), 55. https://doi.org/10.21043/malia.v2i1.4761

    DOI: https://doi.org/10.21043/malia.v2i1.4761

  36. Oktavianus, & Anwar, K. (2022). Local food diversity in Minangkabau. IOP Conference Series: Earth and Environmental Science, 1107(1), 012056. https://doi.org/10.1088/1755-1315/1107/1/012056

    DOI: https://doi.org/10.1088/1755-1315/1107/1/012056

  37. Putra, I. R., Hajj, M. S., & Ikayanti, I. (2018). Optimalisasi akad muzara’ah pada bank syariah [Optimization of muzara’ah contracts in Islamic banks]. Maliyah : Jurnal Hukum Bisnis Islam, 8(2), 147–174. https://doi.org/10.15642/maliyah.2018.8.2.1-26

    DOI: https://doi.org/10.15642/maliyah.2018.8.2.1-26

  38. Raharjo, A. W., & Elida, T. (2023). Evaluasi kinerja karyawan, kepuasan karyawan & kepuasan pelanggan Rumah Makan Padang PS. Jurnal Manajemen Dan Bisnis Indonesia, 9(2), 228–240. https://doi.org/10.32528/jmbi.v9i2.881

    DOI: https://doi.org/10.32528/jmbi.v9i2.881

  39. Ramenzoni, V. C. (2021). Co-governance, transregional maritime conventions, and indigenous customary practices among subsistence fishermen in Ende, Indonesia. Frontiers in Marine Science, 8, 668586. https://doi.org/10.3389/fmars.2021.668586

    DOI: https://doi.org/10.3389/fmars.2021.668586

  40. Rusdi, Saputra, B., Wirdanengsih, Erianjoni, Hardi, E., & Firza. (2024). Diversification of rendang daun kayu: Strengthening the food security of the Minangkabau community. IOP Conference Series: Earth and Environmental Science, 1323(1), 012005. https://doi.org/10.1088/1755-1315/1323/1/012005

    DOI: https://doi.org/10.1088/1755-1315/1323/1/012005

  41. Salma, S., Aliya, K., & Yunita, M. (2018). Tradisi pemberian piti balanjo pada perempuan dalam masa pinangan di Nagari Manggilang [The tradition of giving piti balanjo to women during the proposal period in Nagari Manggilang]. PALASTREN Jurnal Studi Gender, 11(2), 259–288. https://doi.org/10.21043/palastren.v11i2.3750

    DOI: https://doi.org/10.21043/palastren.v11i2.3750

  42. Sebayang, S., Delvi Yanti, E., Taufik, M., & Syukri, I. (2024). Edukasi penerapan budaya risiko di Bumdes Pematang Serai Kabupaten Langkat [Education on the application of risk culture in Bumdes Pematang Serai, Langkat Regency]. Abditeknika Jurnal Pengabdian Masyarakat, 4(2), 127–132. https://doi.org/10.31294/abditeknika.v4i2.7282

    DOI: https://doi.org/10.31294/abditeknika.v4i2.7282

  43. Siahaan, R. J. (2023). Perancangan program pemesanan makanan rumah makan masakan Padang berbasis website [Design of a website-based Padang cuisine restaurant food ordering program]. Jurnal Sosial Teknologi, 3(10), 854–861. https://doi.org/10.59188/jurnalsostech.v3i10.944

    DOI: https://doi.org/10.59188/jurnalsostech.v3i10.944

  44. Sobaya, S., Pusparini, M. D., & Achiria, S. (2023). Javanese local wisdom values for development from an Islamic perspective. Journal of Islamic Economics Lariba, 9(1), 57–78. https://doi.org/10.20885/jielariba.vol9.iss1.art4

    DOI: https://doi.org/10.20885/jielariba.vol9.iss1.art4

  45. Suddaby, R., Coraiola, D., Harvey, C., & Foster, W. (2020). History and the micro‐foundations of dynamic capabilities. Strategic Management Journal, 41(3), 530–556. https://doi.org/10.1002/smj.3058

    DOI: https://doi.org/10.1002/smj.3058

  46. Suherli, I. R., Ridwan, A. H., Yusup, D. K., Hakim, S. A., & Muharni, Y. (2025). Implementation of the principle of profit sharing of mudharabah and musyarakah in the realm of community economic development. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 9(1), 155–171. https://doi.org/10.29313/amwaluna.v9i1.3357

    DOI: https://doi.org/10.29313/amwaluna.v9i1.3357

  47. Sundari, S., & Syarifudin, S. (2022). BUMDes syariah sebagai solusi pembangunan perekonomian syariah desa yang berkeadilan [BUMDes syariah as a solution for the development of an equitable village sharia economy]. Iqtishoduna, 18(1), 17–34. https://doi.org/10.18860/iq.v18i1.13311

    DOI: https://doi.org/10.18860/iq.v18i1.13311

  48. Syachadi, N. D., & Widyastuti, W. (2021). Pengaruh experiential marketing terhadap niat mengunjungi kembali di rumah makan dengan kepuasan konsumen sebagai variabel mediasi [The effect of experiential marketing on revisit intentions in restaurants with customer satisfaction as a mediating variable]. Jurnal Ilmu Manajemen, 9(3), 966–978. https://doi.org/10.26740/jim.v9n3.p966-978

    DOI: https://doi.org/10.26740/jim.v9n3.p966-978

  49. Tanjung, N. N., Manugeren, M., & Purwarno, P. (2020). Philosophical meanings of traditional cuisine rendang Minangkabau as a cultural heritage of Indonesia. AICLL: Annual International Conference on Language and Literature, 3(1), 70–81. https://doi.org/10.30743/aicll.v3i1.80

    DOI: https://doi.org/10.30743/aicll.v3i1.80

  50. Torrejas, D. C., Canta, A. P. R., Salvaloza, J.-A. G., & Bualat, G. M. (2023). The indigenous peoples in ASEAN: Critical analysis on development aggression. IKAT: The Indonesian Journal of Southeast Asian Studies, 6(2), Article 2. https://doi.org/10.22146/ikat.v6i2.84609

    DOI: https://doi.org/10.22146/ikat.v6i2.84609

  51. Verawati, H., & Wulan, M. N. (2024). Islamic organizational culture moderates the influence of transformational leadership style on the performance of employees at Bank Syariah Indonesia KCP Kalianda. Al-Mashrof: Islamic Banking and Finance, 5(1), 63–80. https://doi.org/10.24042/al-mashrof.v5i1.22970

    DOI: https://doi.org/10.24042/al-mashrof.v5i1.22970

  52. Welsa, H., Suharti, S., & Latifah, L. (2017). Budaya Minangkabau dan implementasi pada manajemen rumah makan Padang di Yogyakarta [Minangkabau culture and implementation in Padang restaurant management in Yogyakarta]. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(2), 181–203. https://doi.org/10.24034/j25485024.y2017.v1.i2.2095

    DOI: https://doi.org/10.24034/j25485024.y2017.v1.i2.22

An Analysis of Islamic Business Ethics in E-Wallet in Indonesia with A Case Study of Go-Pay

Minarni, Nur Asnawi
Abstract View : 1056
Download :872
10.20885/jielariba.vol8.iss2.art13
PDF

Implementation of Islamic business ethics and its impacts on family business

Wahyu Mijil Sampurno
Abstract View : 3454
Download :2349
10.20885/jielariba.vol2.iss1.art4
PDF