This study aims to develop a new conceptual model that can address the shortcomings of previous research on the concept of Ihsan Digipreneurship Orientation. This research seeks to create items and elements for the new concept of Ihsan Digipreneurship Orientation (IDO) and to validate the Ihsan Digipreneurship Orientation (IDO) measurements. This research establishes Ihsan digipreneurship orientation (IDO) by conceptualizing, developing, and validating a scale to measure and assess it. This proposed model contributes to Entrepreneurship Orientation, a resource-based perspective with an emphasis on Intellectual Capital, and the concept of social piety. Muraqobatullah behavior and dynamic capability will increased Ihsan Digipreneurship Orientation in Batik Entrepreneurs in Central Java Province and thus had the potential to increase social piety. The analysis demonstrates that social piety is an implication/manifestation of business performance that entails evaluating business performance through the lens of religious or Islamic law compliance.
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