Islamic Social Enterprise for Sustainable Development: Insights from a Systematic Literature Review

Abstract

This study aims to examine the role of Islamic Social Enterprise (ISE) in supporting sustainable development through a Systematic Literature Review (SLR) using the PRISMA framework. The study analyzes 87 scholarly articles obtained from various international databases, including Scopus, Web of Science, and Google Scholar. The findings indicate that ISE represents a hybrid model that integrates Islamic economic values such as zakat, waqf, and qardhul hasan with social entrepreneurship principles to simultaneously achieve economic, social, and spiritual impacts. The results further reveal that ISE contributes significantly to the achievement of the Sustainable Development Goals (SDGs), particularly in poverty alleviation, quality education, decent work, and reduced inequalities. However, its contribution to environmental dimensions remains limited and requires further strengthening. In addition, the main challenges in the development of ISE include regulatory constraints, limited human resource capacity, and the absence of comprehensive social impact measurement standards. This review confirms that ISE holds substantial potential as an inclusive and value-based instrument for sustainable development grounded in Islamic principles.