Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. OnlineISSN: 2502-3713 | Print ISSN: 1411-7835 This Journal is available in Telkom University Online Journals Jurnal Manajemen Indonesia Journal homepage: journals. id/ijm The Role and Strategy of Islamic Organization (Muhammadiya. in Realizing Sustainable Development Goals in Indonesia Tofan Tri Nugroho1. Eko Hardiansyah2. Diah Krisnaningsih3 Departement of Management. Muhammadiyah University of Sidoarjo. Indonesia Departement of Psychology. Muhammadiyah University of Sidoarjo. Indonesia Departement of Sharia Banking. Muhammadiyah University of Sidoarjo. Indonesia Abstract This article explores the role and strategies of the Muhammadiyah organization in contributing to the realization of the Sustainable Development Goals (SDG. in Indonesia. Muhammadiyah has evolved from its initial focus on modernizing Islamic education to impacting various sectors such as health, economy, and social responsibility. This research employs a descriptive qualitative approach using ethnographic analysis techniques, including interviews and observations, to examine Muhammadiyah's contributions. The findings highlight the organization's important role in education, health, and economic development, as well as its plans to expand into new sectors such as mining and pharmaceutical production. This study underscores Muhammadiyah's potential to further contribute to sustainable development in Indonesia. KeywordsAiEthnographic. Muhammadiyah. SDGs. Strategies Abstrak Artikel ini mengeksplorasi peran dan strategi organisasi Muhammadiyah dalam berkontribusi untuk merealisasikan Tujuan Pembangunan Berkelanjutan (SDG. di Indonesia. Muhammadiyah telah berevolusi dari fokus awalnya pada pendidikan Islam modern menjadi bermanfaat pada berbagai sektor seperti kesehatan, ekonomi, dan tanggung jawab sosial. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan menggunakan teknik analisis etnografi, termasuk wawancara dan observasi, untuk mengkaji kontribusi Muhammadiyah. Temuan penelitian ini menyoroti peran penting organisasi ini dalam pendidikan, kesehatan, dan pembangunan ekonomi, serta rencananya untuk berekspansi ke sektor-sektor baru seperti pertambangan dan produksi farmasi. Studi ini menekankan pada potensi kontribusi Muhammadiyah ke depan terhadap pembangunan berkelanjutan di Indonesia. Kata kunciAiEtnografi. Muhammadiyah. SDGs. Strategi INTRODUCTION The Muhammadiyah organization, founded on November 18, 1912, by K. Ahmad Dahlan, has evolved significantly over the past century. Initially established to modernize Islamic education, it has expanded its influence across various sectors, including health, economy, and social responsibility (Mursyid, 2. The organization has played a pivotal role in reforming Islamic education in Indonesia, integrating modern curricula with traditional Islamic teachings (Mahesa et al. , 2. In recent years. Muhammadiyah has established Muhammadiyah Owned Enterprises (BUMM) as a third pillar of its mission, focusing on economic development alongside education and health. BUMM aims to implement good corporate governance while addressing social and environmental responsibilities, although its current efforts primarily focus on philanthropic activities (Lelisari, 2. Muhammadiyah has also engaged in politics, supporting democratic values and participating in various political movements, reflecting its adaptability and commitment to societal progress (Siagian & Nurhakim, 2. Article info Received . /03/2. Revised . /06/2. Accepted . /08/2. Corresponding_ tofan. n@gmail. DOI: 10. 25124/jmi. Copyright@2025. Published by School of Economics and Business Ae Telkom University Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. This step taken by Muhammadiyah is in line with the Sustainable Development Goals (SDG. in Indonesia. In 2017. Indonesia adopted the Sustainable Development Goals (SDG. with the aim of protecting the environment, reducing inequality, and ending poverty (USADI, 2. The SDGs consist of 17 goals and 169 targets that must be achieved by 2030 (Sugandi et al. , 2. Village SDGs, or village-level SDGs, should be created as micro-level action plans when implementing the SDGs in Indonesia (Hidayatun et al. , 2. Many efforts have been made to raise awareness about the relationship between development and environmental sustainability at the village level (Nanik Lestariningsih et al. , 2. However, to fully support these resources, better management and visibility are needed. Therefore, this paper will discuss the role and strategy of Muhammadiyah in realizing the SDG's goals in Indonesia. Partnerships between the government, private sector, non-governmental organizations and civil society are essential to achieve the SDGs goals. These partnerships can address complex issues that require interdisciplinary approaches and specialized policy interventions (Harrison & Ramutsindela, 2. The private sector, in particular, plays an important role in promoting sustainable development and improving development effectiveness (Shimoda, 2. Public-private partnerships . are considered a tool for achieving the SDGs, and their instrumental attributes contribute to the goals (Ma et al. , 2. The "quintuple helix" model, which involves the interconnectedness of governments, universities, and the private sector, is considered relevant in achieving the SDGs through improving institutional quality, governance systems, and economic freedom (Reverte, 2. Collaboration between civil society organizations and other entities, such as universities and public libraries, can also contribute to achieving the SDGs by enhancing knowledge co-production and addressing power dynamics (Lekaba et al. , 2. II. LITERATURE REVIEW Indonesia has committed to attaining the Sustainable Development Goals (SDG. as a signatory to the United Nations' 2030 Agenda. In order to address urgent problems including poverty, inequality, climate change, and environmental degradation, the SDGs constitute an international endeavor. With multiple sectors helping to execute these goals. Indonesia's progress toward the SDGs has been characterized by both successes and setbacks. Future Directions for SDGs in Indonesia Strengthening Policy and Regulatory Frameworks Indonesia must strengthen its policy and regulatory structures in order to achieve the SDGs. In order to facilitate the implementation of the SDGs, research has shown that more precise regional government laws are required. Furthermore, it is still difficult to align policies with SDG targets. this issue requires concerted efforts from all parties involved (Fajri et al. , 2. (Novita et al. , 2. Increasing Participation and Community Capacity Achieving the SDGs locally requires increasing community engagement and ability. Empowering communities via education, training, and participation in development planning has been demonstrated to have a major impact on achieving the SDGs. Furthermore, local communities' participation in program design and execution guarantees that development projects are in line with regional objectives and needs (Taryono, 2. Promoting Social Entrepreneurship Social entrepreneurship has been recognized as a potential driver for achieving SDGs in Indonesia. Social entrepreneurs, with their focus on creating positive social and environmental impacts, can contribute to addressing various SDG targets. However, the success of social entrepreneurship in driving SDGs depends on the availability of a supportive ecosystem, including funding sources and policies that encourage innovation and sustainability (Susilowati et al. , 2. Integrating SDGs into Business Strategies The integration of SDGs into business strategies has been shown to have a positive impact on financial Research has indicated that SDG disclosure by banking companies in Indonesia has a positive effect on financial performance metrics such as Return on Assets (ROA). Return on Equity (ROE), and Return on Investment (ROI). This highlights the importance of encouraging businesses to integrate SDGs into their strategies and to disclose their SDG-related initiatives transparently (Arnanda, 2. RESEARCH METHODOLOGY The type of research used in this research is descriptive qualitative research using ethnographic analysis Ethnographic research uses a variety of data collection techniques. These include interviews, field recordings, systematic observations, and the researcher's own subjective experiences (Hoenes del Pinal, 2. Observation is a central method in ethnography, and there are various forms of observation that can be used (Tshabangu et al. , 2. Interviews are also commonly used in ethnographic research, particularly in linguistic ethnography, and have evolved over time with interpretive changes in the social sciences (Wutich & Brewis. In addition, digital ethnography has become a popular method, allowing researchers to study online communities and interactions (Fina, 2. Overall, ethnographic research involves integrating various methods to gain a comprehensive understanding of a society's culture and religion (Starr, 2. Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. The following is a flow chart designed in this study referring to the research flow Figure 1. Ethnographic Research Cycle (Spradley, 1. IV. RESULT/FINDING Based on the research we have done, the results of several roles that have been carried out by the Muhammadiyah organization so far are as follows: SDG 1 No Poverty The Muhammadiyah organization plays a pivotal role in Indonesia's Poverty Free program through various initiatives aimed at community empowerment and social welfare. Its multifaceted approach addresses legal, educational, and economic challenges faced by marginalized groups. Muhammadiyah's Legal Aid Service Program provides free legal consultations and case assistance to economically disadvantaged individuals, ensuring access to justice and support for the poor facing legal issues (R. Nugroho et al. , 2. The organization actively promotes Islamic education for the underprivileged, establishing orphanages and scholarship programs to support orphans and poor children in their educational pursuits (Sugianto, 2. This commitment to education fosters long-term empowerment and social mobility. Muhammadiyah engages in community empowerment through various social and economic initiatives, including support for small and medium enterprises (UMKM) and solidarity buying programs, particularly during crises like the COVID-19 pandemic (Abizar et al. , 2. These efforts aim to enhance economic resilience among vulnerable populations (Prihanta et al. , 2. SDG 2 Zero Hunger The Muhammadiyah organization movement not only focuses on religious activities but also actively engages in various social initiatives aimed at improving the welfare of marginalized communities. Muhammadiyah has established programs that directly address food security and poverty alleviation, particularly during crises like the COVID-19 pandemic. Their solidarity buying initiatives support local businesses and enhance food access for vulnerable populations (Abizar et al. , 2. The organization emphasizes the importance of social capital, fostering community cooperation and mutual assistance, which are crucial for the success of hunger alleviation efforts (Iswati et al. , 2. Muhammadiyah's identity is deeply rooted in philanthropy, with programs targeting the needs of farmers, fishermen, and urban poor, thereby addressing the root causes of hunger (Prihanta et al. , 2. The organization also collaborates with various stakeholders to implement effective strategies for food distribution and community support, ensuring that no one is left behind (Abizar et al. , 2. SDG 3 Good Health and Well-being Muhammadiyah plays a significant role in promoting good health and well-being through various initiatives across its educational and healthcare institutions. This involvement is evident in several key areas. Muhammadiyah hospitals, such as PKU Muhammadiyah Prambanan, demonstrate effective management in health services, ensuring that medical records and patient care are well-organized and supervised. This structured approach enhances the quality of healthcare delivery, contributing to overall community health (Rezyana Budi Syahputri et al. , 2. The organization actively participates in reducing stunting, a critical health issue in Indonesia, by mobilizing its extensive network of charities. In Kenagarian Tanjung Bungo. Muhammadiyah and Aisyiyah work collaboratively to raise awareness and implement health programs aimed at improving child nutrition and health outcomes (Anggraini & Ernita, 2. In Islamic boarding schools. Muhammadiyah provides counseling services that support students' wellbeing, focusing on personal, social, and academic development. However, access to these services is limited, indicating a need for improvement (Setyawan, 2. Muhammadiyah schools, like SD Muhammadiyah Condongcatur, implement character-based healthy school programs that promote hygiene and healthy living Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. practices among students. This initiative aligns with national health standards and fosters a culture of well-being within the school community (Hestiningtyas & Saifudin, 2. SDG 4 Quality Education The Muhammadiyah organization plays a crucial role in enhancing quality education through various initiatives that emphasize transformational leadership, community engagement, and innovative teaching methods. This multifaceted approach not only addresses educational challenges but also fosters character development aligned with Islamic values. Muhammadiyah schools utilize transformational leadership to empower educators and students, promoting an inclusive culture that enhances educational quality and social change. Leaders act as change agents, motivating staff and students to achieve broader educational goals while reinforcing Islamic identity (AAoyun & Sulisworo, 2. Historically. Muhammadiyah has addressed educational inequities, particularly in post-colonial Indonesia, by revitalizing educational practices to combat illiteracy and uplift marginalized communities. Community support has been vital in establishing educational institutions that cater to local needs, ensuring access to quality education (Novriadi et al. , 2. The implementation of Project-Based Learning (PjBL) within Muhammadiyah schools has proven effective in engaging students and bridging theoretical knowledge with real-world applications. This approach not only enhances student participation but also addresses community challenges, fostering a practical understanding of societal issues (Nuraeni, 2. In contrast, while Muhammadiyah's initiatives significantly contribute to educational quality, challenges such as inadequate infrastructure and funding persist, potentially hindering the full realization of their educational goals (Yulianta, 2. SDG 5 Gender Equality The Muhammadiyah organization plays a significant role in promoting gender equality in Indonesia through various initiatives and programs aimed at empowering women. This engagement is evident in the activities of its women's wing. Aisyiyah, which focuses on social, educational, and economic empowerment. Aisyiyah has implemented programs that enhance women's economic capacity, such as gardening training for ornamental plants, which not only promotes local wisdom but also provides economic opportunities for women (Tohma, 2. The organization emphasizes women's participation in leadership and politics, with approximately 70% of Aisyiyah members actively involved in political roles, thereby fostering women's representation in governance (I. Handayani & Rosmilawati, 2. Muhammadiyah promotes a progressive interpretation of gender rights, advocating for critical engagement with traditional texts and rejecting misogynistic interpretations (Surwandono, 2. Educational initiatives, including the establishment of schools and training programs, empower women and enhance their roles in society (Sutarto, 2. Despite these advancements, challenges remain, as traditional gender roles and societal expectations can hinder the full realization of gender equality within the organization and broader community (Miswanto, 2. SDG 6 Clean Water and Sanitation Clean Water and Sanitation Muhammadiyah plays a significant role in advancing clean water and sanitation programs, particularly through educational initiatives and community engagement. The organization emphasizes the importance of hygiene and sanitation in schools, which is crucial for improving health outcomes among students. Muhammadiyah schools, such as the Muhammadiyah 1 Elementary School in Pontianak, have implemented training programs focused on hygiene practices, resulting in improved knowledge among students about sanitation and health (Rizky et al. , 2. In Sawangan, the sanitation conditions in Muhammadiyah primary schools were assessed, revealing a need for better toilet facilities, which directly impacts student health and learning environments (Ernyasih & Srisantyorini, 2. Muhammadiyah's community service programs, like the training on clean water processing at Muhammadiyah University in Palu, equip students with the skills to ensure safe drinking water, addressing local health challenges (Widodo & Sulfiati, 2. The introduction of automatic ablution taps in Muhammadiyah high schools promotes efficient water use, reflecting the organization's commitment to sustainable practices in religious and educational contexts (Pambudi et al. , 2024. SDG 7 Affordable and Clean Energy The Muhammadiyah organization plays a significant role in promoting affordable and clean energy initiatives in Indonesia through various community empowerment programs and environmental ethics. The organization also emphasizes the development of social capital, which fosters community collaboration and resource sharing, essential for implementing clean energy solutions (Iswati et al. , 2. Muhammadiyah Green School program, which integrates sustainability into education, promoting awareness of clean energy and environmental conservation among students (Setiawan et al. , 2. The University of Muhammadiyah Malang has implemented practices that align with Islamic values, focusing on water resource conservation and the transition to clean energy (Susilo et al. , 2. SDG 8 Decent Work and Economic Growth Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. Muhammadiyah plays a significant role in promoting decent work and economic growth through various initiatives that enhance community welfare and economic development. Its multifaceted approach includes export activities, local tourism development, educational programs, and agrarian community support. Muhammadiyah has facilitated the export of 60 tons of mocaf flour monthly to the UK, significantly contributing to economic growth by creating job opportunities and balancing the economy (Qoyimah et al. , 2. This initiative not only boosts local production but also enhances community involvement in economic activities. The establishment of a Muhammadiyah tourist village in Ponorogo aims to utilize waqf land for economic development, fostering local tourism and enhancing community skills (Hartono et al. , 2. This project engages local stakeholders, promoting sustainable economic growth through tourism. The MBKM student exchange program enhances graduates' competencies, aligning education with job market needs, thus improving employability and income potential (Ecca et al. , 2. This initiative reflects Muhammadiyah's commitment to fostering a skilled workforce. Muhammadiyah actively supports agrarian communities in Bandung by providing educational resources and cooperative forums, which enhance farmers' economic capacities (Ritonga & Puspitasari, 2. SDG 9 Industry. Innovation and Infrastructure Muhammadiyah emphasizes the development of educational institutions, infrastructure, and human resources, which are crucial for fostering innovation and supporting local industries. Muhammadiyah institutions, such as Ma'had Al-Birr at Universitas Muhammadiyah Makassar, focus on enhancing physical infrastructure and integrating educational management systems, which are vital for quality education and innovation in the region (Bakri, 2023a, 2023. The Elementary and Secondary Education Council of Muhammadiyah actively seeks to improve learning facilities and provide necessary resources, thereby enhancing the educational landscape and supporting local industry needs (Yurika et al. , 2. Schools like SMA Muhammadiyah 1 Gresik implement innovative marketing strategies and educational programs, including international collaborations and virtual classes, which attract more students and foster a culture of innovation (Basorah et al. , 2. The independent learning program at Universitas Muhammadiyah Sinjai highlights the importance of practical learning and infrastructure in promoting innovative educational practices, despite facing challenges related to facilities (Mukhlis et al. , 2. SDG 10 Reduced Inequalities The Muhammadiyah organization plays a pivotal role in reducing inequalities in Indonesia through various social, educational, and cultural initiatives. Its multifaceted approach addresses social pathologies, enhances educational quality, and fosters community resilience. Muhammadiyah actively combats social issues in urban areas like Makassar by promoting ethical and moral values, which helps mitigate social pathologies. This is achieved through community engagement and educational programs that instill virtuous character among residents (Risfaisal & Muslimin, 2. The organization has implemented the International Class Orientation program to improve educational standards, particularly in East Java. This initiative focuses on English proficiency and diverse assessment methods, thereby increasing access to quality education for underprivileged communities (Yusuf et al. , 2. Muhammadiyah serves as a hub for social capital development, facilitating various community services, including education and healthcare. This holistic approach strengthens community ties and empowers individuals, contributing to a more equitable society (Iswati et al. , 2. SDG 11 Sustainable Cities and Communities Muhammadiyah plays a significant role in promoting sustainable cities and communities through its educational initiatives and community engagement strategies. This organization emphasizes the importance of leadership in fostering sustainable urban development, aligning with the Sustainable Development Goals (SDG. that advocate for inclusive and resilient cities. Muhammadiyah's leadership programs focus on developing skills that enhance community identity and socio-economic stability, crucial for sustainable urban environments (Armstrong-Gibbs & Knight, 2. By integrating sustainability into educational curricula. Muhammadiyah encourages young minds to engage in sustainable practices, fostering a culture of environmental stewardship (Bavadekar, 2. The organization actively involves local communities in urban planning, addressing issues like housing, transportation, and pollution, which are critical for sustainable development (Bavadekar, 2022. United Nations Department of Economic and Social Affairs, 2. Muhammadiyah's initiatives aim to reduce greenhouse gas emissions through innovative building designs, such as incorporating photovoltaic panels in urban architecture (Hossain, 2. SDG 12 Responsible Consumption and Production Muhammadiyah emphasizes education as a tool for fostering responsible consumption. By integrating sustainability into educational curricula, it encourages students to understand and act on global issues related to production and consumption. The organization promotes experiential learning, enabling individuals to connect personal actions with broader environmental impacts, thus enhancing community awareness and participation in sustainable practices (Broderick & Usher, 2. Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. Through local programs. Muhammadiyah advocates for reducing waste and promoting recycling, aligning with the principles of a circular economy. The organization also engages in campaigns to minimize food waste and promote sustainable agricultural practices, addressing the root causes of environmental degradation (Leal Filho et al. , 2. SDG 13 Climate Action Muhammadiyah plays a pivotal role in climate action programs through its environmental advocacy and community engagement. The organization emphasizes collective efforts to address ecological crises, aligning its initiatives with Islamic teachings on stewardship of the Earth. Muhammadiyah's "Efforts to Save the Universe" campaign highlights its commitment to environmental issues, addressing challenges like waste management and climate change impacts such as El Niyo and forest fires. The organization promotes water and disaster jurisprudence, enhancing community awareness and encouraging sustainable practices (Harimurti & Alam, 2. The daAowa approach within Muhammadiyah fosters collaboration with indigenous communities, reinforcing socio-ecological activism against land exploitation. Agrarian fiqh developed by Muhammadiyah emphasizes the link between environmental degradation and the suffering of marginalized groups, advocating for ecological justice (Permadi et al. , 2. The Green Aisyiyah Program empowers women to engage in environmental protection, integrating ecofeminist principles into climate action initiatives. While Muhammadiyah's efforts are commendable, challenges remain in fully integrating these initiatives across diverse communities, particularly in balancing religious teachings with modern environmental practices (Ramli et al. , 2. SDG 14 Life Below Water Muhammadiyah plays a significant role in promoting sustainable practices related to marine conservation and water management, aligning with the global agenda of "Life Below Water. " This commitment is evident through various educational and community initiatives aimed at enhancing awareness and competence in water resource management. Muhammadiyah has implemented programs that educate students on efficient water use, such as the development of automatic ablution faucets at SMA Muhammadiyah 4 Songgon Banyuwangi, which promotes water conservation during religious practices (Pambudi et al. , 2024. The organization emphasizes the importance of teacher competence in delivering effective education on environmental issues, including water management, thereby influencing future generations (Sutiyan et al. , 2022, 2. Through the Muhammadiyah Disaster Management Center (MDMC), the organization engages in disaster preparedness, which includes addressing water-related disasters, thereby contributing to community resilience. The One Muhammadiyah One Response (OMOR) program evaluates and enhances community readiness for natural disasters, indirectly supporting sustainable water management practices (E. Handayani, 2. SDG 15 Life on Land One significant program involves training community members in converting organic waste and animal dung into organic fertilizers and biogas. This initiative has successfully trained 60% of participants in organic fertilizer production and 45% in biogas technology, significantly reducing pollution and enhancing local agricultural practices (Gunasti et al. , 2. Another aspect of Muhammadiyah's approach is the development of micro-enterprises within its By fostering an economic ecosystem, the organization has supported local businesses, leading to increased sales and regular contributions to community funds (Yaya & Prawoto, 2. This dual focus on environmental sustainability and economic resilience exemplifies Muhammadiyah's commitment to improving life on land. SDG 16 Peace. Justice and Strong Institutions As Indonesia's largest Islamic organization, it actively engages in philanthropy and social justice, addressing the needs of marginalized groups. Muhammadiyah focuses on empowering poor and marginalized communities, including farmers and women, through targeted programs that address their specific challenges. The organizationAos advocacy efforts have transformed its image into a more populist movement, emphasizing social justice and community welfare (Prihanta et al. , 2. Muhammadiyah modernizes Islamic education by integrating secular knowledge with religious teachings, thereby enhancing educational access and quality. This educational reform fosters a holistic approach, contributing to societal progress and the establishment of strong institutions (Mahesa et al. , 2. The organization promotes a progressive Islamic culture that aligns with modern values, facilitating a cultural transformation that supports peace and justice. Muhammadiyah's cultural programs aim to develop local culture while reinforcing Islamic values, thus contributing to social cohesion (Aprillianti et al. , 2. SDG 17 Partnerships for the Goals The Muhammadiyah organization plays a significant role in advancing the Sustainable Development Goals (SDG. in Indonesia through various community initiatives and educational programs. Its efforts align with the broader objectives of promoting social welfare, health, and education. Muhammadiyah actively engages in community service through programs like Real Work Lectures (KKN), which aim to address local development challenges and enhance educational experiences for students (Bahrudin et al. , 2. The organization promotes Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. health initiatives, contributing to Universal Health Coverage (UHC) and improving health service access, which is crucial for achieving SDG 3 (Good Health and Well-bein. (Nurhalimah Sitorus et al. , 2. Muhammadiyah supports economic development through Islamic finance, which aligns with SDG 8 (Decent Work and Economic Growt. This includes promoting halal products and entrepreneurship, fostering sustainable economic practices (Latifah, 2. The organization also emphasizes social justice and community cohesion, addressing issues like khurafat . to strengthen community beliefs and practices, which indirectly supports SDG 16 (Peace. Justice, and Strong Institution. (Jannah et al. , 2. While Muhammadiyah's contributions are significant, challenges remain in resource allocation and community engagement, which can hinder the full realization of SDGs. Addressing these challenges is essential for maximizing impact. DISCUSSION In addition to the role that has been carried out. Muhammadiyah also has other strategic plans to be able to strengthen the movement of this organization going forward. The strategy applied by this organization uses more inside-out strategies. This strategy focuses on leveraging the organization's internal resources and capabilities to create value and competitive advantage. Another name for this strategy is resource-based value (RBV). In several studies, it was found that this strategy is very effectively used by many companies (Liu et al. , 2023. Shafiabady et al. , 2023. Tao et al. , 2. We can use VRIO analysis by using the core competency tree to develop a strategy based on resourcebased value (RBV) (T. Nugroho et al. , 2. Based on the results of our research, the results of the analysis are as follows (Table . Table 1. Identification of Strengths of Muhammadiyah Organizational Resources Resources Valueable Rare UnImitability Organize Tota Category Implication (V) (R) (I) (O) Tangible Assets in education Sustainable Above Average Return Health Sustainable Above Average Return Waqf and Grant Sustainable Above Land for Agriculture Average Return Assets in the Sustainable Above economic field Average Return Intangible Organizational Sustainable Above culture with a spirit Average of sincerity. Return earnestness, struggle for the benefit of Complete Sustainable Above Average structure (Village to Return Professional human Sustainable Above Average Return Extensive network Sustainable Above Average Return Community Sustainable Above support/goodwill Average Return Ability Managerial Skills Sustainable Above Average Return Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. Expertise in Health Expertise in Education Social services, disaster management Sustainable Sustainable Sustainable Above Average Return Above Average Return Above Average Return Source: Researcher data From the VRIO analysis above, it appears that Muhammadiyah has many assets and capabilities that provide a sustainable competitive advantage. These advantages can be categorized into four main dimensions: education, health, economy, and social services. Education Muhammadiyah's assets and capabilities in the field of education contribute greatly to improving the quality of human resources in Indonesia. By having an extensive educational network and professional human resources. Muhammadiyah is able to create a conducive and highly competitive learning environment. This advantage is strengthened by an organizational culture that encourages a spirit of learning and sincerity in teaching, which is not easily found in many other educational institutions. Health In the health sector. Muhammadiyah has a significant advantage through hospitals and clinics spread throughout Indonesia. Expertise in health management and the professionalism of its medical personnel make Muhammadiyah one of the most trusted health service providers. This advantage comes not only from the number of health facilities, but also the quality of services provided. With strong community support and a good reputation. Muhammadiyah can continue to expand its service reach and improve health standards in various Economic Muhammadiyah's economic assets include waqf land and grants for agriculture as well as involvement in various other economic sectors. These waqf lands and grants provide not only economic but also social value, as they are used for the welfare of the community. Professional management of economic assets based on religious principles gives Muhammadiyah an edge that is difficult for other organizations to replicate. This success is also supported by a strong organizational structure, which ensures that every asset is managed efficiently and Social Services and Disaster Management Muhammadiyah's capabilities in social services and disaster management are crucial in providing quick and effective assistance to communities in need. With extensive experience in handling various natural disasters and humanitarian crises. Muhammadiyah has a well-trained and prepared team. A complete organizational structure and extensive network allow Muhammadiyah to coordinate with various parties, including the government and international organizations, in distributing aid. Based on the interview results, the Muhammadiyah Organization plans to carry out several strategic Each of these developments has the potential to strengthen Muhammadiyah's position in various The following is a review and analysis of each development plan . Development in the Mining Sector This development shows Muhammadiyah's strategic diversification into different sectors. The mining sector can contribute significantly to the organization's income. However, there are several challenges that must be considered: Regulatory Complexity: The mining sector is highly regulated by the government. Muhammadiyah needs to ensure compliance with all environmental regulations and standards. Resources and Expertise: Mine management requires specialized technical and managerial expertise that Muhammadiyah may not yet have in full. Sustainability: Muhammadiyah must ensure that its mining operations do not damage the environment and surrounding communities. Drug Factory and Unification of RSMA (Muhammadiyah and Aisyiah Hospita. Drug Purchasing in Indonesia This step will strengthen Muhammadiyah's health sector by reducing drug purchasing costs and improving distribution efficiency. The benefits of this development include: Cost Efficiency: By unifying the purchase of medicines. Muhammadiyah can get more competitive prices. Quality and Control: In-house drug production allows for better quality control. Scalability: Muhammadiyah can produce drugs in large quantities to meet the needs of RSMAs throughout Indonesia. Nugroho et. End Product Business Core Product Competence Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. Formal Education (Early Chilhood. Kindegarten. Elementary to high School. Universit. Informal Education (Islamic Boarding Schoo. Education Medicine Factory MSME (Micro. Small. Medium Entreprises Hospital and Health Clinic Health Mining Sector Baitul Mal (BMT). Syaria Rural Bank Economy Economy /Muhammadiyah Owned Business Entity (BUMM) Large Organizational Asset Complete Organizational Structure (Neighborhood to internationa. Ability to manage a modern Islamic organization Figure 2. Competency Tree of Muhammadiyah Organization Community center for abandoned parents and Amil Zakat. Infak and Sadaqah Institution (LazizM. Disaster Management Center Orphanage. DaAowah Islamic and Humanity Social Good Organizational Culture Nugroho et. Jurnal Manajemen Indonesia (Vol 25. , pp. 101-115, 2. Increasing the Number of Educational Institutions Abroad Expansion of educational institutions abroad can improve Muhammadiyah's international image and provide significant benefits, such as: Global Recognition: International presence will increase global recognition of the quality of Muhammadiyah Student Diversification: Attract international students and introduce Muhammadiyah culture and values to the Knowledge Exchange: Enabling collaboration and knowledge exchange with overseas educational institutions. Establishing a Community Center to Address the Problems of Neglected Parents and Children The establishment of a community center to address these social issues is highly relevant to Muhammadiyah's mission to improve the welfare of society. The benefits of this step include: Social Support: Providing a safe and supportive place for abandoned children and parents. Community Empowerment: Through training and educational programs. Muhammadiyah can empower the community to be self-reliant. Positive Reputation: Enhancing Muhammadiyah's reputation as an organization that cares about social issues. VI. CONCLUSION AND RECOMMENDATION Based on the research we have conducted, the results of several roles that have been carried out by Muhammadiyah organizations in realizing Sustainable Development goals in Indonesia through Muhammadiyah Owned Business Entity (BUMM) in the fields of education, health, and economy as well as Islamic and humanitarian activities. In the future. Muhammadiyah based on its superior resources plans to develop its role and business lines. The plans include business development in the mining sector, the manufacture of drug factories and the unification of RSMA drug purchases in Indonesia, increasing the number of educational institutions abroad, and establishing community centers for handling problems of parents and abandoned children. ACKNOWLEDGEMENT The authors would like to express their deepest gratitude to Universitas Muhammadiyah Sidoarjo for the continuous support, resources, and academic environment that made this research possible. Special appreciation is also extended to the Central Board of Muhammadiyah for their invaluable guidance and encouragement in promoting community empowerment and scientific development in accordance with MuhammadiyahAos values. This work would not have been accomplished without the collaborative spirit fostered by both institutions. REFERENCES