Mas'uliyah-Driven Financial Responsibility And Organizational Performance In West Java Culinary Micro-Enterprises: Mediating Risk Resilience
DOI:
https://doi.org/10.24905/icobis.v2i1.15Keywords:
Grounded Theory Model (GTM), Islamic Financial Responsibility (IFR), Mas'uliyah, Risk Risilence, Organizational PerformanceAbstract
This research explores the vital connection between strategic management, digital financial adoption, and ethical governance within modern economic systems. It emphasizes how these elements directly influence the organizational sustainability of micro-enterprises run by Generation Z. By employing an empirical Grounded Theory Method (GTM), data was collected from key economic participants and evaluated using robust statistical tools. The primary innovation of this study revolves around the concept of mas'uliyah (Islamic personal and collective responsibility). It argues that mas'uliyah is not merely an isolated variable. Rather, it serves as the foundational Islamic value that promotes responsible financial practices and resilience. The results indicate that adopting digital tools significantly improves operational resilience. However, this is only effective when supported by strong ethical frameworks and sound spiritual governance. Ultimately, this study provides fresh perspectives on sustainable value creation. It offers strategic insights for both policymakers and business practitioners, discusses operational limitations, and suggests avenues for future research.
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