INSTITUSIONALISASI DIGITAL KOMITMEN MORAL DALAM MENDUKUNG KEBERLANJUTAN BISNIS PERUSAHAAN ISLAM

Abstract

Digital transformation changes how Islamic enterprises conduct transactions, manage stakeholder relations, and demonstrate ethical accountability. Moral commitment cannot support sustainability when Islamic values remain at the level of individual belief, organizational slogans, or formal Sharia compliance. This study develops a digital institutionalization framework of moral commitment through an integrative literature review and critical thematic analysis. Twenty-nine peer-reviewed articles were analyzed, consisting of eighteen Indonesian-language articles and eleven international articles on Islamic business ethics, organizational ethics, digital commerce, artificial intelligence ethics, and business sustainability. The synthesis identifies three connected layers: individual moral internalization, organizational institutionalization, and digital institutionalization. Indonesian studies clarify the operational relevance of honesty, trustworthiness, justice, social responsibility, and maqasid-based sustainability, while international studies strengthen the concepts of moral learning, technology governance, and ethicswashing. The study proposes five maturity levels: declarative, procedural, integrated, internalized, and transformative. The framework explains how Islamic moral values can move from normative commitments into organizational and digital systems that conceptually support economic, social, and environmental sustainability.