Integrating Sipakatau, Sipakalebbi, and Sipakainge with Islamic Business Ethics: A Model of Ethical Entrepreneurship among Micro and Small Enterprises
DOI:
https://doi.org/10.59890/ijgsr.v4i7.285Keywords:
Bugis Local Wisdom, Sipakatau, Sipakalebbi, Sipakainge, Islamic Business Ethics, Indigenous Entrepreneurship, Micro and Small EnterprisesAbstract
Local wisdom and religious ethics can provide culturally grounded foundations for responsible entrepreneurship. This study examines how the Bugis philosophies of sipakatau, sipakalebbi, and sipakainge are understood and internalized alongside Islamic business ethics by micro and small pesticide entrepreneurs in Bone Regency, Indonesia. Using a qualitative ethnographic design, data were collected through field observations, guided in-depth interviews with entrepreneurs and customers, and documentary analysis. Participants were selected purposively, and data collection continued until informational saturation was reached. The data were analyzed through reduction, thematic organization, interpretation, and verification using multiple-source triangulation. The findings reveal uneven internalization of the three Bugis values. Sipakatau was the most strongly practised through equal customer treatment, responsible product recommendations, patience, and concern for customer welfare. Sipakalebbi was reflected in polite communication, humility, and relationship maintenance, although competitive pressure sometimes weakened its application. Sipakainge was widely recognized but applied selectively because direct correction was perceived as potentially damaging to social and commercial relationships. Bugis cultural values and Islamic business ethics were experienced as mutually reinforcing rather than separate systems. Their integration connected human dignity, mutual respect, and moral correction with divine accountability, justice, responsibility, benevolence, falah, and maslahah. The study proposes a value–practice–goal model of culturally embedded ethical entrepreneurship
References
Abdullah, M. W., Tahir, A., & Ar, M. S. (2019). Bisnis berbasis kearifan lokal: Integrasi siri’ na pacce dan etika bisnis Islam. Jurnal Iqtisaduna, 5(2), 229–249. https://doi.org/10.24252/iqtisaduna.v5i2.13249
Al, T., & Asrul, I. (2023). Eksistensi nilai pangadereng dalam interaksi sosial masyarakat Bugis. 4(1), 61–69.
Alu Syaikh, A. bin M. (2008). Tafsir Ibnu Katsir (Vol. 5). Pustaka Imam Asy-Syafi’i.
Aluko, H. A., Watson, A. A., Fernandes, F. A. P., Aluko, A. O., Ayertey, S., & Baig, M. M. (2025). Rethinking Business Practices: Harnessing Indigenous Knowledge Systems and Sustainable Strategies for Resilient Entrepreneurial Success. Business Strategy and the Environment, 35(2), 2563-2580. https://doi.org/10.1002/bse.70306
Amiruddin, A. H., Sundawa, D., & Ratmaningsih, N. (2023). The Application Of the Character Values of the Local Sipakatau Sipakainge Sipakalebbi to Enhance Students' Empathy Through the Rational Building Model. Jurnal Paedagogy, 10(3), 683. https://doi.org/10.33394/jp.v10i3.7683
Anwar, M. F., Triyana, D., Sari, A. P., Tarmizi, N., & A, A. E. P. (2023). Analysis of the Role of Sipakatau, Sipakalebbi, Sipakainge' as Cultural Values for Juvenile Crime Cases in Panakukkang Sub-District, Makassar City. Jurnal Indonesia Sosial Teknologi, 4(10), 1606-1612. https://doi.org/10.59141/jist.v4i10.746
Ariana, R. (2016). Falsafah nilai budaya 3S (sipakatau, sipakainge, sipakalebbi) pada masyarakat suku Bugis, 110–120.
Badan Pusat Statistik Kabupaten Bone. (2025). Kabupaten Bone dalam angka 2025. BPS Kabupaten Bone.
Bakri, S. (2020). The sipakatau dalam masyarakat Bugis Bone perspektif Al-Qur’an. MAGHZA: Jurnal Ilmu Al-Qur’an dan Tafsir, 5(2), 254–271. https://doi.org/10.24090/maghza.v5i2.3971
Burhan, M. C., Abdullah, M. W., & Aditiya, R. (2022). Corporate Social Responsibility Dalam Bingkai Sipakatau; Elevasi Kesejahteraan Masyarakat. Assets Jurnal Ekonomi Manajemen Dan Akuntansi, 12(2), 245-261. https://doi.org/10.24252/assets.v12i2.32387
Carroll’s CSR Pyramid: An Empirical Investigation of SME CSR Orientation. (2021). Journal of Leadership Accountability and Ethics, 18(4). https://doi.org/10.33423/jlae.v18i4.4615
Cumming, D. J., Girardone, C., & Śliwa, M. (2021). Corporate Governance in Extreme Institutional Environments. British Journal of Management, 32(4), 919-946. https://doi.org/10.1111/1467-8551.12547
Diapepin, M., & Febrina, D. I. (2024). The Influence of Minangkabau Indigenous Values on Entrepreneurial Orientation and Business Performance in Padang, Indonesia. Enigma in Cultural, 2(2), 131-143. https://doi.org/10.61996/cultural.v2i2.74
Gani, A. W., & Gani, H. A. (2024). Culture of Siri' Na Pacce as Part of Legal Awareness of the Bugis-Makassar Community. Kne Social Sciences. https://doi.org/10.18502/kss.v9i2.14891
Gumulya, D., Purba, J. T., Hariandja, E. S., & Pramono, R. (2022). The Emergence of Innovation Capability During Firms’ Early Stage: Cases From Indonesian Creative Social Enterprise. International Journal of Sustainable Development and Planning, 17(7), 2153-2164. https://doi.org/10.18280/ijsdp.170715
Hamdi, A. (2017). Studi kelayakan bisnis syariah. RajaGrafindo Persada.
Hamzah, H., Zubair, A., & Satriadi, S. (2023). The Relevance of the Buginese Local Wisdom Values to Religious Moderation. Al-Qalam, 29(1), 185. https://doi.org/10.31969/alq.v29i1.1173
Handayani, T., Widianti, H., Andini, R., Sulistyawati, D. R., & Tuzaka, E. (2024). Mimetic Isomorphism in the Formation of Innovative and Islamic Ethical MSMEs: A Conceptual Model. Qas, 25(200). https://doi.org/10.47750/qas/25.200.33
Haneesha, K. (2023). Business Ethics and Corporate Governance in India. Asian Journal of Management and Commerce, 4(2), 42-45. https://doi.org/10.22271/27084515.2023.v4.i2a.191
Harahap, N. (2020). Konsep etika bisnis Islami. J-Mabisya, 43–59.
Herlin, H., Nurmalasari, A., Wahida, W., & Mamonto, M. A. W. W. (2020). Eksplorasi nilai-nilai sipakatau sipakainge sipakalebbi Bugis Makassar dalam upaya pencegahan sikap intoleransi. Alauddin Law Development Journal, 2(3), 284–292. https://doi.org/10.24252/aldev.v2i3.16997
Husted, B. W. (2021). Buen Vivir: A Path to Reimagining Corporate Social Responsibility in Mexico After COVID-19. Sustainability, 13(11), 6451. https://doi.org/10.3390/su13116451
Irjayanti, M., & Lord, L. (2024). Operating a business with local wisdom: A grounded research of women in the creative industry. Cogent Business & Management, 11(1), 2392047. https://doi.org/10.1080/23311975.2024.2392047
Ismail, I. (2018). Memahami budaya 3-S: Sipakatau, sipakalebbi dan sipakainge. Citra Pustaka.
Jannah, S., Siradjuddin, S., & Syaharuddin, S. (2020). Internalisasi nilai-nilai macca na malempu’ dalam etika bisnis Islam sebagai upaya meningkatkan kepuasan pelanggan CV. Idlan Waranie Perkasa (Mabello Indonesia). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, 4(2), 42. https://doi.org/10.24252/al-mashrafiyah.v4i2.15194
Juliana Jaya, P. E., Utama, M. S., Yasa, I. G. W. M., & Yuliarmi, N. N. (2020). Improving competitiveness and well-being through human resources quality, local culture, and product performance. Cogent Business & Management, 7(1), 1831247. https://doi.org/10.1080/23311975.2020.1831247
Kamila, A. N., & Astuti, A. (2024). Optimalisasi Moderasi Beragama Dalam Menunjang Terwujudnya SDG's Berbasis Kearifan Lokal Masyarakat Bugis. Adaara Jurnal Manajemen Pendidikan Islam, 14(1), 74-84. https://doi.org/10.30863/ajmpi.v14i1.6143
Kapojos, S. M., & Wijaya, H. (2018). Mengenal budaya suku Bugis: Pendekatan misi terhadap suku Bugis. Matheteuo: Jurnal Ilmiah Interdisipliner, 6(2), 153–174.
Karim, A. A. (2007). Ekonomi mikro Islami (5th ed.). RajaGrafindo Persada.
Kholidah, N. (2019). Peranan kearifan lokal dalam pengembangan ekonomi syariah pada era revolusi industri 4.0. Neraca, 15(1), 14–21.
Kása, R., Réthi, G., Hauber, G., & Szegedi, K. (2023). Simulation of Corruption Decisions—An Agent-Based Approach. Sustainability, 15(3), 2561. https://doi.org/10.3390/su15032561
Manganda, A., Mika, J. P., Jurado, T., & Palmer, F. (2022). How Indigenous Entrepreneurs Negotiate Cultural and Commercial Imperatives: Insights From Aotearoa New Zealand. Journal of Enterprising Communities People and Places in the Global Economy, 17(6), 1171-1192. https://doi.org/10.1108/jec-01-2022-0017
Mattulada. (1995). Latoa: Satu lukisan analitis terhadap antropologi politik orang Bugis. Hasanuddin University Press.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Minh, N., Khan, M., & Bensemann, J. (2021). Corporate Social Responsibility in Vietnam: Systematic Review of Research and Future Directions. Society and Business Review, 17(1), 92-119. https://doi.org/10.1108/sbr-09-2020-0114
Muis, M. (2020). Nilai kearifan lokal pallise’ balu’ pada pedagang Bugis dalam etika bisnis Islam. IEB Journal: Islamic Economics and Business Journal, 2(1), 53–70.
Nasir, M. (2020). Etika dan komunikasi dalam bisnis: Tinjauan Al-Qur’an, filosofis, dan teoritis. Social Politic Genius.
Ningsih, N., Arifuddin, & Usman, A. (2024). The Impact of Attitude, Subjective Norms, Perceived Behavioral Control, and Organizational Commitment on Whistleblowing Intention: A Moderating Role of Local Culture. Public and Municipal Finance, 13(1), 162-173. https://doi.org/10.21511/pmf.13(1).2024.13
Ningsih, S. M., & Ilmi, Z. (2022). Etika bisnis dan praktik usaha mikro dan kecil. JESM: Jurnal Ekonomi Syariah Mulawarman, 1(1), 115–121.
Nor, H. (2018). Persentuhan Islam dan budaya lokal: Mengurai khazanah tradisi masyarakat lokal. Duta Media Publishing.
Nur, R. J., Wildan, D., & Komariah, S. (2023). Kekuatan Budaya Lokal: Menjelajahi 3S (Sipakatau, Sipakalebbi, Dan Sipakainge’) Sebagai Simbol Kearifan Lokal. Mimesis, 4(2), 166-179. https://doi.org/10.12928/mms.v4i2.8105
Pelras, C. (2021). Manusia Bugis. Ininnawa.
Pettalongi, S. S. (2012). Local wisdom dan penetapan hukum Islam di Indonesia. 8(2).
Pradana, S. A. A., Pikahulan, R. M., & Alvian, M. A. (2023). Implementing Bugis-Makassar Local Wisdom Within the Prosecutor's Office in Parepare City, South Sulawesi. Jurnal Dinamika Hukum, 23(2), 253. https://doi.org/10.20884/1.jdh.2023.23.2.3486
Ramadani, S., Sinring, B., & Tenriwaru, T. (2021). Internalisasi budaya sipakatau, sipakainge, sipakalebbi dan pammali dalam kepatuhan pajak UMKM Kota Makassar. SIMAK, 19(1), 1–16. https://doi.org/10.35129/simak.v19i01.176
Ramli, M. (2023). Falsafah sipakatau, sipakalebbi, sipakainge’ dalam perspektif moderasi beragama dan hukum Islam: Kajian etnografi pada masyarakat Bugis Sorong Papua. 18(2), 163–177.
Rayyani, W. O., Dyastiarini, A., Arif, M. F., Syarifuddin, S., Hanafi, K., & Damayanti, R. A. (2023). Nusantara Wisdom for CSR Concept. Journal of International Conference Proceedings, 6(3), 326-345. https://doi.org/10.32535/jicp.v6i3.2572
Riady L, A. (2004). Kajao Laliddong: Pemikir besar dari tanah Bugis. Lamacca Press.
Saat, S., & Sitti, M. (2020). Pengantar metodologi penelitian: Panduan bagi peneliti pemula (Rev. ed.). Pusaka Almaida.
Sejfijaj, O., Sabedini, H., Tahiri, A., & Kovaçi, I. (2024). The Effect of Organizational Ethics on Increasing the Performance of Workers in Small and Medium-Sized Enterprises. Nurture, 18(3), 664-675. https://doi.org/10.55951/nurture.v18i3.749
Sharma, C., Torrico, D. D., Carpenter, L., & Harrison, R. (2021). Indigenous Meanings of Provenance in the Context of Alternative Food Movements and Supply-Chain Traceability: A Review. Social Sciences, 10(7), 255. https://doi.org/10.3390/socsci10070255
Shihab, M. Q. (2005). Tafsir Al-Misbah: Pesan, kesan dan keserasian Al-Qur’an (Vol. 2). Lentera Hati.
Sibarani, R. (2023). Kearifan lokal: Hakikat, peran, dan metode tradisi lisan. Asosiasi Tradisi Lisan.
Sidin, A. I., Irwandy, I., & Bulu’, R. A. M. (2023). Role of Leader Member Exchange on Nurse’s Organisational Citizenship Behaviour From the Bugis Tribe Cultural Perspective in Indonesia. BMJ Leader, 7(4), 273-278. https://doi.org/10.1136/leader-2021-000536
Solehudin, E., Ahyani, H., & Putra, H. M. (2024). Study on Sharia Compliance Principles in Halal Tourism Business in Bandung Regency: An Implementation of Islamic Business Ethics Principles (Professional Ethics). Millah Journal of Religious Studies, 39-66. https://doi.org/10.20885/millah.vol23.iss1.art2
Stefanidis, A., Casselman, R. M., & Horak, S. (2022). Twenty‐five Years of Management Research on Poverty: A Systematic Review of the Literature and a Research Agenda. Business Ethics the Environment & Responsibility, 33(1), 14-39. https://doi.org/10.1111/beer.12503
Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Suma, M., Rahman, F., Dalyan, M., Zakaria, Andini, C., & Wajadi, A. M. F. (2024). Cultural Aspects of Character Education Found in Comic "Pelayaran Ke Dusung": An Ecranization Through the Application of Augmented Reality. Journal of Ecohumanism, 3(4), 739-753. https://doi.org/10.62754/joe.v3i4.3573
Suparji. (2019). Eksistensi hukum Islam dan kearifan lokal. Al-Azhar Indonesia, 5(1), 21–28.
Suriyankietkaew, S., Krittayaruangroj, K., & Iamsawan, N. (2022). Sustainable Leadership Practices and Competencies of SMEs for Sustainability and Resilience: A Community-Based Social Enterprise Study. Sustainability, 14(10), 5762. https://doi.org/10.3390/su14105762
Susanto, Y. K., Rudyanto, A., & Rahayuningsih, D. A. (2022). Redefining the Concept of Local Wisdom-Based CSR and Its Practice. Sustainability, 14(19), 12069. https://doi.org/10.3390/su141912069
Tamsir, T., Abdullah, M. W., & Hasaruddin, H. (2020). Internalisasi nilai kearifan lokal pobinci-binciki kuli pada usahawan Buton dalam etika bisnis syariah untuk mewujudkan kesejahteraan. Al-Tijary, 5(1), 1–18. https://doi.org/10.21093/at.v5i1.1660
Thamrin, A., Ridjal, S., Syukur, M., Akib, H., & Syamsiar, S. (2021). Reframing the Competitiveness Strategy of Bugis Traders Based on Spiritual Entrepreneurship After the COVID-19 Pandemic in Indonesia. Linguistics and Culture Review, 5(S1), 1449-1466. https://doi.org/10.21744/lingcure.v5ns1.1733
Tikson, S. D. S., Samintang, S., Firdaus, F., Nisa, A. K., Wahda, W., & Mustafa, F. (2023). The Reactualization of Sipakatau, Sipakalebbi, and Sipakainge’ Values Using La Galigo Comic With Augmented Reality. International Journal of Elementary Education, 7(4), 666-676. https://doi.org/10.23887/ijee.v7i4.59779
Vunibola, S., & Scheyvens, R. (2023). Strategies for Success of Indigenous Businesses on Customary Land: Case Studies of Three Itaukei (Indigenous Fijian) Enterprises. Alternative an International Journal of Indigenous Peoples, 19(3), 646-655. https://doi.org/10.1177/11771801231193594
Wickert, C., Potočnik, K., Prashantham, S., Shi, W., & Snihur, Y. (2024). Embracing Non‐Western Contexts in Management Scholarship. Journal of Management Studies, 61(8). https://doi.org/10.1111/joms.13048
Winarno, A. (2023). The Social Entrepreneurship Integration Model: An Alternative to Community Income Stability in Rural Area in East Java, Indonesia. https://doi.org/10.57030/23364890.cemj.30.4.264
Yusuf, M., Nahdhiyah, N., & Marjuni, K. N. (2022). Building Character of Bugis Community in Bone From the Perspective of Quran and Local Wisdom. El Harakah Jurnal Budaya Islam, 24(2), 193-220. https://doi.org/10.18860/eh.v24i2.17047
Zahro, V., Anggraeni, R. P., & Taniady, V. (2021). Internalisasi Nilai Kebudayaan Lokal Bugis (Sipakatau, Sipakalebbi, Dan Sipakainge). Pakar Pendidikan, 18(1), 35-45. https://doi.org/10.24036/pakar.v18i1.217
Zainal, S. F., Hashim, H. A., Mohamad, N. R., Salleh, Z., & Ariff, A. M. (2024). A Survey Dataset of Ethical Culture and Financial Reporting Quality in Malaysian Small and Medium Enterprises. Data in Brief, 57, 110868. https://doi.org/10.1016/j.dib.2024.110868
Zubair, A., Hamzah, H., & Satriadi, S. (2022). Living Religious Moderation Within the Sipakatau, Sipakainge’, and Sipakalebbi Cultures of the Bugis Community. Walisongo Jurnal Penelitian Sosial Keagamaan, 30(2), 195-214. https://doi.org/10.21580/ws.30.2.13048
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Samsuriadi, Mukhtar Lutfi, Abdul Wahab, Abdul Wahid Haddade

This work is licensed under a Creative Commons Attribution 4.0 International License.
















