The Influence of an Understanding of Maqāṣid al-Sharī‘ah and Business Ethics Orientation on Sustainable Business Decisions Among Muslim Entrepreneurs in Central Java

This study examines the influence of understanding Maqāṣid al-Sharī‘ah and business ethics orientation on sustainable business decisions among Muslim entrepreneurs in Central Java, Indonesia. A quantitative approach with an explanatory research design was employed, involving 85 Muslim entrepreneurs as respondents. Primary data were collected through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics version 25. The findings reveal that understanding Maqāṣid al-Sharī‘ah has a positive and statistically significant relationship with sustainable business decisions. Similarly, business ethics orientation demonstrates a positive and significant relationship, indicating a relatively stronger standardized association. The simultaneous regression model is statistically significant, explaining 62.6% of the variance in sustainable business decisions (R² = 0.626). These findings highlight the complementary roles of Islamic legal understanding and ethical commitment in sustainability-oriented entrepreneurial decision-making. The study contributes to Islamic entrepreneurship literature by integrating cognitive understanding of religious objectives and normative ethical orientation within a unified analytical framework. Practically, the findings emphasize the importance of strengthening Islamic economic literacy and ethical business practices to encourage economically viable, socially responsible, and environmentally sustainable entrepreneurial decisions. However, the cross-sectional design and deviation from residual normality warrant caution in interpreting statistical significance and causality.