Journal of Hunan University Natural Sciences

The increasing environmental pressure associated with the rapid growth of micro, small, and medium enterprises (MSMEs) has intensified the need for business models that integrate economic performance with environmental responsibility. Despite the growing interest in sustainable entrepreneurship, empirical studies examining how sustainable environmental practices and green innovation jointly influence MSME sustainability through financial mechanisms remain limited, particularly in tourism-driven regional economies. This study aims to examine the influence of sustainable environmental practices and green innovation on sustainable MSME performance, with financial performance acting as a mediating variable. The research was conducted among environmentally oriented MSMEs in West Sumatera, Indonesia, specifically in Agam Regency, Bukittinggi City, Pasaman Regency, and Padang Panjang City. Using a quantitative approach, data were collected from 301 MSMEs and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM). The findings reveal that sustainable environmental practices and green innovation significantly improve financial performance, which subsequently enhances sustainable MSME performance. Green innovation also demonstrates a direct positive influence on sustainable business performance, highlighting the importance of innovation in strengthening long-term competitiveness and environmental responsibility. However, the direct influence of environmental practices on sustainable business performance appears relatively weaker, indicating that financial capacity and innovation capability play critical roles in translating sustainability practices into tangible business outcomes. The novelty of this study lies in integrating sustainability practices, innovation capability, and financial performance within a unified analytical framework applied to MSMEs operating in tourism-oriented regional economies. The findings contribute to the literature on sustainable entrepreneurship and provide practical implications for policymakers, financial institutions, and MSME development agencies to promote green innovation, sustainability training, and green financing initiatives in supporting environmentally responsible MSME development.

Keywords: Sustainable environmental practices; Green innovation; Financial performance; Sustainable MSME performance; Green MSMEs; Emerging economies.

DOI https://doi.org/10.55463/issn.1674-2974.53.4.11

This study examines the influence of Qur’an-based mindfulness on students’ academic motivation and long-term self-discipline. The research responds to the growing need for a holistic educational approach that integrates spiritual awareness with psychological engagement in the learning process. Using a qualitative library research method, data were collected through a comprehensive review of books, academic journals, and previous studies related to mindfulness, motivation, and discipline within Islamic educational contexts. The findings reveal that Qur’an-based mindfulness strengthens intrinsic motivation, enhances emotional stability, and deepens students’ moral awareness. These factors collectively contribute to the formation of consistent and sustainable academic discipline grounded in faith-based values and ethical responsibility. In addition, reflective engagement with the Qur’an promotes divine consciousness, which supports self-regulation and purposeful learning behavior. The study concludes that integrating Qur’anic reflection and spiritual mindfulness into educational practices provides a transformative framework that supports intellectual, emotional, and spiritual development while fostering disciplined and morally grounded learners.

Keywords: Qur’an-Based Mindfulness, Academic Motivation, Self-Discipline Development.

DOI https://doi.org/10.55463/issn.1674-2974.53.4.10

This study examines the effect of Maqasid al-Shariah values on tax compliance behavior using an empirical approach. Grounded in behavioral accounting and ethical value theory, the study conceptualizes Maqasid al-Shariah values as a multidimensional ethical framework reflecting justice, social welfare, and protection of wealth. Data were collected through a structured questionnaire administered to Muslim taxpayers, and the analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Maqasid al-Shariah values have a positive and significant effect on tax compliance behavior. The findings suggest that ethical value-based mechanisms play an important role in shaping taxpayer behavior beyond conventional economic deterrence models. This study contributes to the literature by integrating Maqasid al-Shariah values into empirical tax compliance research and offers practical implications for value-oriented tax policy design.

Keywords: Maqasid al-Shariah values; Tax compliance behavior; Ethical values; Behavioral accounting; PLS-SEM.

DOI https://doi.org/10.55463/issn.1674-2974.53.4.9

Public trust is a fundamental basis for the continuity of political legitimacy. When such trust declines as a result of policy crises, scandals, or disinformation, governments need effective communication strategies to restore public confidence. This study analyzes the role of crisis communication strategies in rebuilding political trust and legitimacy, with particular attention to the strategic function of political public relations (PR). Using a qualitative descriptive-interpretive approach, case study analysis, and Critical Discourse Analysis (CDA), the research examines government communication during political crises in Indonesia through the lens of Coombs’ Situational Crisis Communication Theory (SCCT). The findings indicate that crisis communication strategies based on moral responsibility, empathy, and transparency are more effective in restoring public trust than defensive strategies such as denial or self-justification. Apology and corrective action strategies can enhance perceptions of governmental integrity, particularly when supported by concrete actions and public engagement through digital dialogue. Conversely, manipulative or opaque communication may deepen the crisis of trust and undermine political legitimacy. These findings demonstrate that political PR functions not only as a channel for message delivery but also as an ethical mediator and strategic architect of public trust. This study contributes to the literature by extending the application of SCCT to the context of political legitimacy and trust restoration in a non-Western democratic setting. It also offers a novel perspective by positioning political public relations as an ethical and strategic instrument of crisis governance rather than merely a technical communication tool. Furthermore, the study provides empirical insights into how crisis communication practices in the digital era shape public trust through the alignment of narratives, ethical responsibility, and tangible governmental action.

Keywords: Crisis communication; Political trust; Political legitimacy; Political public relations; Situational Crisis Communication Theory; Indonesia.

DOI https://doi.org/10.55463/issn.1674-2974.53.4.8

K.H. Ali Yafie and K.H. Sahal Mahfudh may be regarded as representatives of the NU traditionalist faction, particularly in their approaches to interpreting the Qur’an. The Majlis Tarjih of Persatuan Islam (PERSIS) may be seen as representing the puritan tendency, while Dawam Rahardjo, associated with Muhammadiyah intellectual circles, developed a modernist interpretation of the Qur’an in relation to social contexts. Traditionalist and puritan groups are often categorized as forms of orthodoxy, whereas modernist approaches are commonly associated with heterodoxy. This study examines whether such categorizations are consistent with their interpretations of social verses in the Qur’an and whether their interpretive approaches demonstrate methodological dynamism. The study aims to analyze the dynamics of contemporary Indonesian Islamic figures in understanding religious texts related to social themes. It employs content analysis of selected works grounded in Qur’anic doctrines, using an Ulumul Qur’an approach that integrates social-scientific perspectives into the contemporary paradigm of Qur’anic studies. The research objects were selected on the basis that the figures under study served as advisors or influential intellectuals within Indonesian Islamic mass organizations in their respective periods. The findings show that K.H. Ali Yafie and K.H. Sahal Mahfudh emphasized the importance of a comprehensive and integrated approach to thematic interpretation of Qur’anic verses. Dawam Rahardjo’s Encyclopedia of the Qur’an represents a combination of comparative interpretation (al-tafsīr al-muqāran) and thematic vocabulary-based interpretation. In the social sphere, the puritan approach appears to be guided by the principle that matters related to worldly and social affairs are permissible unless explicitly prohibited by the Qur’an or authentic Hadith. Persatuan Islam (PERSIS), through its official institution known as the Hisbah Council, conducts collective ijtihad (ijtihad jamā‘ī) when addressing issues not directly covered by the explicit texts of the Qur’an and Hadith.

Keywords: Collective ijtihad; Integrated interpretation; Thematic interpretation; Comparative interpretation; Qur’anic studies; Indonesian Islam.

DOI https://doi.org/10.55463/issn.1674-2974.53.4.7