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How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia

Adibudin Alhalim; Dwiyanti Theresiani; Rifqi Muntaqo; Wida Nurul 'Azizah

Abstract

This study aims to analyze in depth the phenomenon of how state Islamic high schools in Indonesia internalize Islamic values into their students' entrepreneurial spirit. This study uses a descriptive qualitative approach, the instruments used for data collection are participant observation sheets and in-depth interviews with informants, namely the principal, teachers, canteen attendants and students. The results of the study are presented in the form of several categories which include: 1) Fundamental Islamic values in the entrepreneurial spirit for students, 2) Integration and internalization of Islamic values in the entrepreneurial spirit of students, 3) The impact of internalization of Islamic values on the entrepreneurial spirit of students, 4) Problems and solutions in efforts to internalize Islamic values to improve the entrepreneurial spirit of students.

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International Journal of Social Science and Human Research ISSN (print): 2644-0679, ISSN (online): 2644-0695 Volume 08 Issue 11 November 2025 DOI: 10.47191/ijsshr/v8-i11-03, Impact factor8.007 Page No: 8516-8522 IJSSHR, Volume 08 Issue 11 November 2025 www.ijsshr.in Page 8516 How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia Adibudin Alhalim1, Dwiyanti Theresiani2, Rifqi Muntaqo3, Wida Nurul ‘Azizah4 1,4Universitas Nahdlatul Ulama Al Ghazali Cilacap, Indonesia 2Madrasah Aliyah Negeri 2 Wonosobo, Indonesia 3Universitas Sains Al-qur’an Jawa Tengah, Indonesia ABSTRACT: This study aims to analyze in depth the phenomenon of how state Islamic high schools in Indonesia internalize Islamic values into their students' entrepreneurial spirit. This study uses a descriptive qualitative approach, the instruments used for data collection are participant observation sheets and in-depth interviews with informants, namely the principal, teachers, canteen attendants and students. The results of the study are presented in the form of several categories which include: 1) Fundamental Islamic values in the entrepreneurial spirit for students, 2) Integration and internalization of Islamic values in the entrepreneurial spirit of students, 3) The impact of internalization of Islamic values on the entrepreneurial spirit of students, 4) Problems and solutions in efforts to internalize Islamic values to improve the entrepreneurial spirit of students. KEYWORDS: Islamic Values, Entrepreneurial spirit, State Islamic Senior High School, Students, Indonesia I. INTRODUCTION The goal of education in sustainable development is to create a future generation that can create inclusive and sustainable economic growth, full and productive employment and decent work for all (UNESCO, 2017). Indonesia has implemented comprehensive education, including for Islamic school students. Economic development through entrepreneurial activities is widely practiced in this sector. Research on strategies for strengthening economic independence in boarding school curricula shows positive developments, including coordination with parents in training and practice for students on sustainable entrepreneurial development utilizing 21st-century technology (Adamin et al., 2025; Aisyah & Santosa, 2024; Anwar et al., 2024; Ibadi et al., 2024; Kusumaningtyas et al., 2023; Saputra et al., 2024). The age of high school students ranges from 15 to 18 years, in Hurlock's theory of child development, this age enters a phase where they search for their identity, let go of attributes related to their parents, and lie for their own or their group's benefit due to feeling lonely and feeling that no one else can understand them (Jalal & Sari, 2023). The habit of lying, such as cheating on exams, lying because of pressured situations, such as when committing an offense (Keller & Kiss, 2025; Lushin et al., 2017; Yin et al., 2025). Observations at state Islamic high schools in Indonesia also show these practices, such as cheating, lying to cover up mistakes, and other practices. These habits are highly susceptible to carrying over into the entrepreneurial spirit fostered in them, thus necessitating values that can control these negative traits. Islamic values are a comprehensive system of interconnected life principles that provide guidance on how humans should live their lives in this world (Adinda et al., 2025; Sukirman et al., 2025), moral values influence students' attitudes, lack of internalization of Islamic values can be associated with deviant behavior. (Nuriman et al., 2024). The importance of incorporating Islamic values in the process of building students' entrepreneurial spirit can provide good character in every step taken by students in entrepreneurship. Previous research on Islamic values and entrepreneurship at the high school level has been disparate. Islamic values were only addressed in religious education, while most entrepreneurship courses focused on practical and economic aspects without integrating Islamic principles. Economics courses emphasized entrepreneurship, even in Islamic-affiliated schools (Excellent et al., 2022; Fahrudin, 2025; Fitriya et al., 2024; Zafi & Maisyanah, 2023). Meanwhile, the internalization of Islamic values applied to the development of entrepreneurship has only been applied in higher education (Nuriman et al., 2024; Priguna et al., 2025). The novelty of this research is how to internalize Islamic values in building an entrepreneurial spirit in Islamic high school students. II. METHOD This type of research is descriptive qualitative research with a field study approach (Moleong, 2007), this research was chosen because the researcher wanted to be able to analyze in depth how to internalize Islamic values in the entrepreneurial spirit of How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia IJSSHR, Volume 08 Issue 11 November 2025 www.ijsshr.in Page 8517 students, what values are important for students in entrepreneurship according to their needs. The location of the research was carried out at the State Islamic High School in Wonosobo Regency, Indonesia. The research informants consisted of teachers, students, the head of the school, and canteen vendors. Data collection techniques included: 1) direct observation, which aims to see the state of Islamic values in students, the curriculum pattern applied in internalizing Islamic values in the entrepreneurial spirit of students; 2) in-depth interviews to confirm in depth the data and information needed related to the findings from the observation results, and documentation of entrepreneurial activities. The data analysis process was carried out through the stages of data reduction, data presentation, and drawing conclusions (Muhammad, 2009). The validity of the data was tested using triangulation of sources and methods as well as member checking and audit trail techniques. The important aspects that researchers want to analyze and study in more depth include: 1) Basic Islamic values for students in Entrepreneurship, 2) The process of internalizing values; 3) Perception and application by students. III. RESULTS AND DISCUSSION RESULTS 1. Fundamental Islamic Values in the Entrepreneurial Spirit for Students The results of the inventory using an observation approach obtained the values that are most considered to be basic and mandatory for an entrepreneurial student to have, including: 1) honesty (ṣidq), 2) responsibility (amanah), 3) hard work (ijtihād), 4) spirit of sharing (ta'awun), 5) Fairness ('Adl), 6) creative and innovative (Al-Ibda' wa Al-Ijtira'), 7) Avoiding Riba and Gharar, 8) Protecting the Rights of Others. The results of interviews with several sources such as the economics teacher we first interviewed stated that "Economics learning in entrepreneurship material is attempted not only to focus on academic and business aspects, but also places great emphasis on Islamic values such as honesty, trustworthiness, responsibility, and ethics in transactions," and was reinforced by the second economics teacher who stated "Islamic values are the moral foundation. For example, honesty in trading, fairness in setting prices, and not deceiving customers, as well as not taking excessive profits and the prohibition of usury. However, sometimes in practice students have not fully implemented Islamic values due to a lack of understanding and knowledge related to Islamic Entrepreneurship," the principal also added "Islamic values are the main foundation in entrepreneurship. Do not let students only pursue profit but forget about blessings. I see entrepreneurship as a solution to improve students' life skills, especially in today's era. Life is getting harder, job opportunities are getting narrower. People are required to be able to survive. Therefore, entrepreneurship material for students is very important as a provision for their future entrepreneurship." 2. Integration and Internalization of Islamic Values in Students' Entrepreneurial Spirit The findings in the field show that the internalization of Islamic values in the entrepreneurial spirit of students in madrasas is carried out through a character-based learning approach and teacher role models, internalization of Islamic values is carried out through several approaches: a) Contextual-Integrative Approach Teachers integrate Islamic values into their economics lessons, such as when discussing the principles of justice in distribution, business ethics, and the prohibition of usury and fraud. Students are encouraged to understand the importance of seeking legitimate and moderate profits, and to avoid fraud, usury, and other forms of transactions that harm others. Economics teachers at madrasahs strive to integrate Islamic values into the learning process, both directly through teaching materials and indirectly through attitudes and role models. b) Project-Based Learning Teachers also instill the values of responsibility and discipline through practical assignments such as creating small business reports, simulating sales and purchases, or participating in student cooperatives. These values are internalized through real-life, participatory activities, where students not only understand the theory but also apply it in their daily activities at the madrasah. c) Teacher Exemplary Model Economics teachers serve as prime role models in implementing Islamic values. They not only convey material cognitively but also demonstrate Islamic morals in their speech, behavior, and student guidance. These values are then consistently implemented within the madrasah environment, through curriculum policies and daily culture. The hope is that graduates will be not only competent in entrepreneurial skills but also strong spiritually and morally. Specifically, efforts to internalize Islamic values in the entrepreneurial spirit are not only carried out through classroom teaching, but are also implemented in real terms through student entrepreneurial activities, which are integrated into madrasah programs such as madrasah canteens, cooperatives, and class business management. a) Madrasah Canteen Students can practice directly in the canteen by being involved in procuring ingredients, calculating capital, selling food, and recording daily finances. Every transaction avoids fraud, does not sell expired food, and lists prices honestly. A portion of profits is set aside for Friday alms and the student social fund, demonstrating the values of mutual assistance and sincerity. How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia IJSSHR, Volume 08 Issue 11 November 2025 www.ijsshr.in Page 8518 b) Madrasah Cooperative The Madrasah Cooperative serves as a learning platform for Islamic economics. As members, students can practice as administrators, treasurers, and marketers. The cooperative sells stationery, halal snacks, and other student necessities. The cooperative's financial system is recorded using simple methods and supervised by teachers and cooperative advisors. c) Business Class and Money Management In some classes, the Economics teacher directs students to create small, group-based businesses, such as selling herbal drinks, snacks, and Islamic handicrafts. Each group maintains a cash book, recording initial capital, sales revenue, and profits. This practice is directly supervised by the Economics teacher, who also assesses the students' integrity and responsibility. Islamic values such as honesty, responsibility, and hard work are the assessment criteria, in addition to financial gain. In this real-life practice, efforts to internalize Islamic values do not stop at theory, but are embedded through students' direct experiences in the business world. This is aimed at ensuring students understand the concept of entrepreneurship according to Islamic teachings, in line with the vision and mission established by the madrasah. In this context, the essence of integrating Islamic values is not limited to formal aspects of learning alone, but also requires the internalization of values such as honesty, generosity, responsibility, and social concern, all of which are essential parts of Islamic entrepreneurial ethics. The canteen attendant stated that "students can understand the concept of entrepreneurship according to Islamic teachings, which is related because it is contained in the school's vision and mission," becoming a common thread that realizes its goal of producing entrepreneurs who not only possess technical skills but also uphold integrity that aligns with religious values. Students' understanding of entrepreneurship in Islam is inseparable from the application of noble values such as honesty, trustworthiness, justice, hard work, mutual cooperation, and commitment to fulfilling social obligations. In this case, the strategy of integrating Islamic values implemented in madrasas, according to informants, is the result of collaboration between strengthening the vision and mission and empowering all educational components. The Principal of Madrasah stated that, "Students can understand the concept of entrepreneurship in Islam because these values are embedded in the vision and mission of the madrasah. Integration in all subjects, in madrasas there are Islamic values in entrepreneurship such as honesty and responsibility, consistent implementation in learning, facilitation of strengthening Islamic entrepreneurship." This statement emphasizes the madrasah's great attention to the importance of integrating Islamic values in every learning process, especially in instilling Islamic entrepreneurial values as part of student character formation. Direct observations of learning activities show that teachers consistently incorporate Islamic values when explaining the concept of entrepreneurship; for example, when discussing the importance of honesty and responsibility in running a business, teachers consistently relate these values to Islamic teachings on the virtue of good deeds, the prohibition of usury, and the encouragement to act fairly and fulfill the rights of others. Observation notes show that students are encouraged to discuss, ask questions, and practice the concepts of the prohibition of usury, halal products, and honesty as part of entrepreneurial activities, both through simulations and through the implementation of Islamic entrepreneurship projects at the madrasah. These findings provide empirical evidence that the implementation of the Islamic values integration strategy has been effective and consistent in the learning process. 3. The Impact of Internalization of Islamic Values on Students' Entrepreneurial Spirit Internalizing Islamic values has been shown to positively influence students' entrepreneurial spirit and ethics. Based on observations and interviews with students, three main aspects of the impact of internalizing Islamic values were identified: 1) Increased Entrepreneurial Motivation: 80% of eleventh-grade students expressed greater motivation to run businesses after understanding that entrepreneurship is part of Islamic endeavors. For example, eleventh-grade students successfully developed a wet cake business and received regular orders from madrasa teachers. 2) Strengthening Ethics and Responsibility, the values of honesty and trustworthiness are reflected in transparent student financial reports and discipline in submitting weekly reports to the supervising teacher. 3) The formation of a social spirit and concern, several business groups set aside 10% of their profits for social activities such as providing assistance to orphans and donations to madrasah mosques. Students learn to manage their finances honestly, not to reduce cash, not to take personal advantage, and to report all expenses and income. This activity fosters trustworthiness and financial responsibility, which are crucial for Muslim entrepreneurs. Furthermore, a canteen vendor reported that "most students who shop demonstrate honesty, pay correctly, and even apologize when they forget to pay." The cooperative and student canteen businesses involve social activities, such as distributing free snacks every Friday or donating a portion of their profits to the madrasah mosque. Students recognize that business profits can be used for the common good, in accordance with the principles of Barakallah and Masya Allah. Students are bold enough to market their own products, offer their wares to teachers and friends, and create simple promotions through pamphlets or WhatsApp status updates. This strengthens the students' entrepreneurial spirit as prospective Muslim entrepreneurs who are not only creative but also resilient and confident. The impact of internalizing Islamic values through entrepreneurial practices within the madrasah environment is a concrete manifestation of the consistent instillation of Islamic How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia IJSSHR, Volume 08 Issue 11 November 2025 www.ijsshr.in Page 8519 principles in the students' daily lives. Based on real-world conditions, the application of these Islamic values is not limited to mere rituals or symbols but has become a moral and ethical foundation for every entrepreneurial activity initiated by the madrasah. In line with this, the principal of the madrasah, as one of the main sources in this study, emphasized, "The high enthusiasm of the students in carrying out the entrepreneurship program at our madrasah cannot be separated from the Islamic values that we always instill, starting from instilling the value of honesty in transactions, sincerity in work, to fostering a culture of mutual assistance." This quote provides a concrete illustration that the strengthening of Islamic values has had a significant impact on the enthusiasm and work culture of students in the realm of entrepreneurship. Instilling the values of honesty, trustworthiness, and mutual assistance in carrying out economic activities within the school environment not only improves the quality of individual students but also emphasizes the role of educational institutions as agents of functional transmission of Islamic morals. In actual practice, the entire entrepreneurial ecosystem runs honestly and upholds the principle of openness, thus forming strong trust and solidarity among students. The main meaning of the principal's statement shows the synergy between Islamic character development and entrepreneurial practices, resulting in a high spirit of collaboration and integrity in carrying out every task that has been entrusted. 4. Problems and Solutions in Efforts to Internalize Islamic Values to Improve Students' Entrepreneurial Spirit Efforts to internalize Islamic values in entrepreneurship learning at madrasahs have faced various challenges, both for teachers, students, and the madrasah as an institution. However, various solutions have been implemented to overcome these obstacles. The following describes the findings from field interviews and observations. a) Problems 1) Lack of Student Understanding of Islamic Values in an Economic Context. Many students do not fully understand the relationship between Islamic teachings and entrepreneurial activities, such as honesty, trustworthiness, fairness, and avoiding excessive profiteering (gharar). These values have not been fully internalized in the practice of buying and selling or managing school cooperative 2) Low Student Interest and Discipline in Entrepreneurial Activities. Not all students are enthusiastic about participating in entrepreneurial activities at madrasahs. Some participate simply out of obligation, without the motivation to learn character values such as responsibility and hard work. This is exacerbated by low discipline in carrying out entrepreneurial tasks such as recording transactions and keeping time. 3) Limited Supporting Facilities and Infrastructure. Some madrasahs have limited facilities such as a representative cooperative space, business equipment, and working capital for students. This situation makes it difficult for students to actually practice Islamic values in an economic context. 4) Lack of Optimal Integration of Islamic Values into the Curriculum. Although Economics subjects implicitly contain Islamic values, teachers still struggle to integrate them systematically. Several teachers stated that limited learning time and a dense curriculum mean that the delivery of moral values is only delivered in general, not contextual, ways. 5) Lack of Consistent Character Development. Internalizing Islamic values requires consistent practice and role models. However, supervision and mentoring of student character in the context of entrepreneurial practice is still not carried out routinely, either by accompanying teachers, homeroom teachers, or madrasah principals.Solusi b) Strengthening 1) Islamic-Based Character Education in Entrepreneurial Practice: Economics teachers and cooperative supervisors are encouraged to instill Islamic values such as shiddiq (honesty), amanah (trustworthiness), tabligh (transparency), and fathanah (intelligence) in every entrepreneurial practice. These values are embedded in buying and selling activities, financial reporting, and interactions between students. 2) Islamic Entrepreneurship Training and Provisioning for Students: Madrasahs have begun conducting Islamic entrepreneurship training or workshops, both through collaboration with alumni, Muslim business owners, and partner institutions. In this training, students are taught not only how to sell but also the importance of Islamic business ethics. 3) Improving Entrepreneurship Facilities and Capital: To support Islamic value-based entrepreneurship programs, madrasahs are working to add facilities such as display cases, transaction desks, digital bookkeeping tools, and even providing cooperative capital from BOS funds or student donations. This aims to enable students to learn directly in a real-world Islamic environment. 4) Integrating Islamic Values in Lesson Plans (RPP): Economics teachers are beginning to develop lesson plans and teaching materials that explicitly incorporate Islamic values, for example, in discussions of halal profits, sales contracts, and the prohibition of usury. This encourages the internalization of values from the cognitive to the practical realm. How to Internalize Islamic Values in the Entrepreneurial Spirit of State Islamic Senior High School Students in Indonesia IJSSHR, Volume 08 Issue 11 November 2025 www.ijsshr.in Page 8520 5) Implementing a Character Evaluation System: Madrasahs are implementing a character assessment system in student entrepreneurial activities, such as a rubric assessing honesty, responsibility, and cooperation. In addition, teachers and canteen/cooperative managers also provide regular reports to homeroom teachers and students' parents as a form of monitoring the development of entrepreneurial character. DISCUSSION The application of Islamic values in entrepreneurial activities significantly increases the enthusiasm and participation of students in the madrasa environment (Raihanah et al., 2025; Sulistyowati et al., 2025). The students showed a high level of interest in participating in every entrepreneurship program held, whether in the form of training, business simulations, or direct business practice (Kurjono et al., 2025). This improvement is inseparable from the practical approach to values, such as honesty, trustworthiness, hard work, and mutual assistance, consistently instilled by teachers and mentors. Teachers build student enthusiasm through direct guidance and empowerment to manage businesses independently (Wibowo, Widjaja, Utomo, Kusumojanto, Wardoyo, Narmaditya, et al., 2022). This attitude fosters a sense of responsibility and self-confidence in students facing the challenges of the business world. Students are not only involved as implementers but also begin to take initiative in designing business strategies, creating products, and creatively promoting them. Field observations show a significant increase in student attendance at each entrepreneurial activity, evidenced by their active participation in group discussions, training, and reporting on business results. This enthusiasm is also evident in the students' enthusiasm in preparing financial reports and conducting business evaluations with their groups. Internalizing Islamic values can foster students' intrinsic motivation for entrepreneurship (Sholichah & Hosna, 2025). Their active involvement reflects the success of the madrasah in integrating spiritual and economic aspects harmoniously (Adawiah et al., 2024; Hakim et al., 2019), so that the entrepreneurship program becomes not only an obligation, but a necessity that is enthusiastically embraced by students. Furthermore, internalizing Islamic values also encourages creativity, initiative, and a passion for learning entrepreneurship in a good and responsible manner (Boubker, 2024; Wibowo, Widjaja, Utomo, Kusumojanto, Wardoyo, Wardana, et al., 2022). Some students have even started small businesses, such as selling snacks, handicrafts, or offering services to their friends. This demonstrates that Islamic-based economics education can foster a spirit of Islamic entrepreneurship (Rahman et al., 2025). IV. CONCLUSIONS The results of this study indicate concrete steps taken by state Islamic high schools in Indonesia in internalizing Islamic values into the entrepreneurial spirit of their students so that they have a unique character in their entrepreneurial activities. The study was conducted using a qualitative descriptive method so that it can provide an in-depth picture in it, through observations and interviews with informants so that it can explain how the institution does it. The role of Islamic values has a significant influence in shaping students' habits in entrepreneurship, there are several fundamental and important values to be in students as provisions for carrying out their entrepreneurial activities. Solid communication and cooperation are needed between the school, teachers, school canteen staff and students to be able to apply these values so that they have a real impact on students. The weakness of this research is the limited time and location of the research and the hope for future research is the use of learning methods that can examine more deeply so as to obtain more detailed data such as the use of case study methods and carried out in more than one school institution, as well as government and school support in ratifying the curriculum that emphasizes students to strive to be independent in living their lives in the 21st century. REFERENCES 1) Adamin, M., Firdaus, A., & Ali, Z. M. (2025). 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