This study examines the influence of Hikmah Entrepreneurial Orientation (HEO) on financial performance among batik Micro, Small, and Medium Enterprises (MSMEs) in Central Java, Indonesia. Although Entrepreneurial Orientation (EO) has been widely recognized as a determinant of firm performance, previous research still inconsistent, particularly in emerging economies. This study extends EO theory by embedding Islamic wisdom (hikmah) into its core dimensions proactiveness, innovativeness, and risk-taking. A quantitative research was conducted with 200 batik MSME owners or managers. Statistics analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Results indicated that Hikmah Proactiveness, Hikmah Innovativeness, and Hikmah Risk-Taking significantly influence both investment decisions and financial performance. Investment Decision exhibits the strongest effect on financial performance and partially mediates the relationship between HEO and financial outcomes. The model explains 77.8% of variance in financial performance. The findings contribute theoretically by expanding EO into a culturally embedded, value-based construct and resolving inconsistencies in EO-performance literature. Practically, the study underscores the importance of calculated risk-taking, responsible innovation, and strategic investment planning in enhancing financial sustainability. Integrating ethical and spiritual dimensions into entrepreneurial strategy strengthens long term competitiveness and resilience