Rebuilding the concept of kaamilah sharia value added with the Qur'anic morals

Naimatul Hasanah, Iwan Triyuwono and Ali Djamhuri
Additional contact information
Naimatul Hasanah: ccounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Iwan Triyuwono: Professor in Accounting, Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Ali Djamhuri: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 4, 355-362

Abstract: This study aims to build the new concept of sharia value added. Value added is the main concept of measuring income to find out the performance of an entity. Meanwhile, the sharia value added is the economic, mental and spiritual value added. The kaamilah sharia value added with the Qur'anic morals is a construction of the value added concept. This study used a qualitative method with the type of literature study research, namely research in which data collection was carried out by collecting data from various literatures. The results of this study were the concept of kaamilah sharia value added with the Qur'anic morals, namely economic value added (in the form of money), mental and spiritual value added (in the form of altruistic sense, pleasure, brotherhood sense, justice, truth, honesty and trust, preserves nature, and the sense of God's presence) which is obtained, processed, and distributed in a halal manner and in which morals are attached as a vein in all aspects of life to carry out the mandate and responsibility of the intrinsic owner of property, namely God. Key Words:Value added, sharia value added, kaamilah with the Quranic morals, literature study.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1178/913 (application/pdf)
https://doi.org/10.20525/ijrbs.v10i4.1178 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:10:y:2021:i:4:p:355-362

Access Statistics for this article

International Journal of Research in Business and Social Science (2147-4478) is currently edited by Prof.Dr.Umit Hacioglu

More articles in International Journal of Research in Business and Social Science (2147-4478) from Center for the Strategic Studies in Business and Finance Editorial Office,Baris Mah. Enver Adakan Cd. No: 5/8, Beylikduzu, Istanbul, Turkey. Contact information at EDIRC.
Bibliographic data for series maintained by Umit Hacioglu ().