The role of accountability in strengthening business sustainability: An Islamic perspective

Zulhelmy M. Hatta, Abrar Nawas and Firdaus A.Rahman
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Zulhelmy M. Hatta: Deputy Dean III of the Faculty of Business Economics, Universitas Islam Riau, Jl. Kaharuddin Nst No.113, Simpang Tiga, Kec. Bukit Raya, Pekanbaru, Riau, 28284, Indonesia
Abrar Nawas: Chairman of the Internal Control System Institute, Universitas Islam Riau, Jl. Kaharuddin Nst No.113, Simpang Tiga, Kec. Bukit Raya, Pekanbaru, Riau, 28284, Indonesia
Firdaus A.Rahman: Deputy Chancellor II of Universitas Islam Riau, Jl. Kaharuddin Nst No.113, Simpang Tiga, Kec. Bukit Raya, Pekanbaru, Riau, 28284, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 5, 223-236

Abstract: This study aims to investigate and examine the role of accountability in strengthening business sustainability from an Islamic perspective. This research methodology uses qualitative methods and uses literature and documentation study techniques. The research data came from secondary data sources, based on literature studies, and were analyzed descriptively and qualitatively with emphasis on the use of scientific logic. The results of the study found that Islam is a system of life that regulates all aspects of life both in ritual matters such as faith (aqidah) and worship, as well as covering mu’amalah, activities that regulate the way of life of fellow human beings to meet the needs of everyday life issues such as government politics, economics, education, and social systems, including related to how accountability must be realized in a business or company. The accountability mechanism that is carried out must prioritize the principle of trust, especially in working with both subordinates who are given the mandate and superiors who give the mandate and are carried out as worship to Allah SWT. At the level of society and the state, Islam also regulates how accountability must be realized in the administration of the state by a leader or caliph. A leader will be held accountable both horizontally and vertically. Therefore, the results of this research are expected to be used by stakeholders including the government, legislators, academics, practitioners in both profit and non-profit organizations, and other interested parties, especially regarding the role of accountability in strengthening business sustainability in an Islamic perspective Key Words: Accountability, Business Sustainability, Mu’amalah, Islamic Perspective

Date: 2023
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