Islamic spirituality refers to a paradigm of unity in realizing a harmonious balance between aspects of the world and the hereafter. This is an important aspect in fostering the forces that accompanied the faith toward Allah SWT, the power over all aspects of life, including for entrepreneurial activity. Islamic spirituality was born from every human which is capable of being utilized a strength in the form of spiritual intelligence. This element exists in every human being as grace of Allah SWT, which is useful for the activity of life. Results found that there were seven spiritual intelligence elements according to the Islamic perspective, there are: the faith, taqwâ, morality, s} iddîq, amânah, tablîgh, fat} ânah, discipline, visionary, and empathy. This qualitative study examines aspects of the spirituality of Islam containing potential elements in the form of spiritual intelligence that was potential for Islamic entrepreneurship in achieving sustainability of the business. The ability of businessmen to manage businesses, through attitude and decision making can be dependent upon the elements of the intelligence of Islamic spirituality. Islamic spiritual intelligence is able to be implemented in the business activities in order to achieve the sustainability of business, namely at the stage of production management, marketing, capital and human resources, where the result can be synergized to form a continuity of effort appropriate to The Islamic perspective. The orientation of the sustainability of the effort according to Islam was not only profit achievement, but also to achieve spiritual benefit that is also Allah SWT's blessings.

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The concept of employment has some aspects that are integrated in order to achieve the balance of the workforce, both aspects of demand and supply of labor. The labor market is considered as the location of meeting between the demand for labor from both the private and Government sectors and the supply of labor available. The meeting of demand and supply of manpower can exert influence on the determination of the level of wage labor. In other words, the labor market plays a role in assisting the Government in the process of making employment-related policies such as the determination of the level of wages. This study, by employing library research, demonstrated that the concept of labor as seen from the viewpoint of Islam will be able to reach the concept of labor. It is not limited to the extent of absorption of labor, but also related how the level of the workforce that is capable of being managed by the Government to be more productive. The policy of wage rate in Islam is not limited to referring to balance demand and supply of labor. It also reviews the needs of a worker based on the principle of fairness and honesty, and protects both interests in the worker and the employer. The essence of Islamic economy in review market power based on the view of Islam shows its potential in generating equitable economy society and realize prosperity.

Background: Strengthening of economic added value in overcoming the problem of poverty in Sidoarjo Regency through the participation of community organizations, one of which is the Muhammadiyah organization through fostering micro-businesses. But apparently there are still problems faced by most members of micro entrepreneurs who are incorporated in the form of inadequate abilities from the aspect of insight and skills. Purpose: This activity aims to increase the capacity of these micro entrepreneurs through a training in the field of financial administration records and product marketing Methods: The method used contains active training, discussion, and practice by organizing workshops and training in financial administration and tax development, and also implementation of practicing online marketing development training with the latest technology such as the use of e-commerce. Results: Micro entrepreneurs have gained insights and abilities in managing business financial administration, taxation for micro entrepreneurs and digital marketing. Conclusion: Partners can improve business competitiveness through increased skills related to the preparation of financial administration, micro business tax literacy and increased marketing through digital marketing.

This research attempted to explore the determinants of small and medium enterprises (SMEs) compliance behavior in paying zakat (alms). This study involved business owners (SMEs) in the city of Mataram as the population and 176 people as the sample. The data were collected through online survey instruments employing the purposive sampling method. The testing technique and data analysis utilized Structural Equation Modeling (SEM). Hence, the findings discovered that zakat literacy, Islamic egalitarianism, and moral norms influence the intention of SMEs owners to pay zakat. On the other hand, intention affects the owner's choice and compliance to pay zakat. This study is essential for zakat institutions to have a new strategy to encourage SMEs owners to pay zakat, considering the great potential in Indonesia. Distribution of zakat funds to asnaf (noun group of people worthy of receiving a Muslim tithe) fairly and equitably will attract more owners to pay their zakat through zakat institutions. Transparency and fairness in the distribution of zakat funds can increase the level of trust of SMEs owners in zakat institutions.