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Institutionalising the Unified Tawhidic Paradigm in Muslim SMEs

Mhd. Sarif, Suhaimi and Muhamad Ibrahim, Najhan and Abdul Razak, Arbaiah and Abdul Sabian, Nur Arfifah and Taslim, Khairun Nisaq and Azan, Zaliza (2026) Institutionalising the Unified Tawhidic Paradigm in Muslim SMEs. Journal of Islamic Management Studies, 9 (2). pp. 161-201. E-ISSN 2600-7126

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Abstract

This study examines how the Unified Tawhidic Paradigm (UTP) is institutionalised in Muslim small and medium enterprises (SMEs) through the interrelated dimensions of purpose, people, and process. It integrates the Unified Tawhidic Paradigm, amanah-based responsible leadership, and institutional theory to explain how spiritually grounded organisational purpose is translated into human responsibility and sustained organisational practices. A qualitative multiple-case study design was employed involving five Malaysian Muslim SMEs purposively selected for their diverse business histories, sectors, leadership arrangements, and experiences in sustaining their enterprises. Data were drawn from the perspectives of owners and managers, supervisors, workers, and external stakeholders to capture both internal and external experiences of organisational practices. The findings demonstrate that UTP is institutionalised through different organisational pathways rather than a single prescribed model. The e-UTP assessment further reveals that sustainable Muslim enterprise depends on the alignment of spiritually grounded purpose, responsible people, and ethical organisational processes. The study therefore conceptualises e-UTP as an integrated organisational framework in which sustainability emerges from coherent alignment among purpose, people, and process rather than organisational uniformity.

Item Type: Article (Journal)
Uncontrolled Keywords: Unified Tawhidic Paradigm; Muslim SMEs; organisational institutionalisation.
Subjects: BPG Islamic geography > BPG113 Environmental ethics/responsibility. Sustainable living.
BPH Islamic Economics > BPH830.3 Social systems. Urban groups. Cities and towns. Sustainable urban development
BPL Islamic education > BPL27 Aims and objectives of education. Sustainable education
H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5387 Business ethics
H Social Sciences > HF Commerce > HF5475.I74 Halal business, entrepreneur, marketing, management, and administration
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Business Administration
Kulliyyah of Economics and Management Sciences
Depositing User: Dr Suhaimi Mhd Sarif
Date Deposited: 04 Sep 2026 09:50
Last Update: 04 Sep 2026 09:50
Queue Number: 2026-08-Q4984
URI: http://irep.iium.edu.my/id/eprint/131094

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