Saunah ZainonRashidah MokhtarKum Yoke SooRahimah Mohamed YunosNur Eyliawati JapelusNurul Huda Md YatimMuhammad Iqmal Hisham Kamruddin2024-05-282024-05-2820232023-10-2Zainon, S., Mokhtar, R., Soo, K. Y, Yunos, R. M., Japelus, N. E., Yatim, N. H. M., & Kamaruddin, M. I. H. (2023). The development of the Islamic social enterprise management index (ISEMI). Corporate & Business Strategy Review, 4(3), 167–180. https://doi.org/10.22495/cbsrv4i3art172708-49652498-2510.22495/cbsrv4i3art17https://oarep.usim.edu.my/handle/123456789/7494Corporate & Business Strategy Review Volume 4 Issue 3 Page (167-180)This study aims to determine items with Islamic elements to develop an Islamic social enterprise management index (ISEMI). An Islamic social enterprise (ISE) works by managing operations within the principles of shari‘ah to redistribute wealth and reduce poverty which is supported by a similar study by Indah and Hakim (2023). The design and method for this study involved three phases of analysis which are 1) general descriptive analysis, 2) validity and reliability analysis, and 3) data analysis phase of the study. In all, 40 items with Islamic traits were identified and analyzed. Three identifiable themes emerged, which were then labeled as: 1) God; 2) humanity, and 3) nature. Because of the limited sample size, the data offers results that are likely suggestive rather than conclusive. The study offers a practical single-figure-summary indicator to measure and evaluate ISEs and has the potential as a guideline for Muslim entrepreneurs to build favorable relationships with ISE management. The novelty of the ISEMI is in its unique construction of items embedded with Islamic factors. It could thus assist in the management of ISE to ensure they fulfill the principles of the shari‘ah (Islamic law) and stakeholders‘ expectations.en-USIslamic Social Enterprise, Management Index, Reporting Social Enterprise, Stakeholders Expectations, Shari‘ah PrinciplesArticle16718043