Analysis of Accountability Based on Sharia Enterprise Theory in Islamic Business

Ade Ikhlas Amal Alam (), Muhammad Fauzan Garantjang, Indri Iswardhani and Titin Aryani
Additional contact information
Ade Ikhlas Amal Alam: Hasanuddin University
Muhammad Fauzan Garantjang: Hasanuddin University
Indri Iswardhani: Hasanuddin University
Titin Aryani: State University of Makassar

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 178-186 from Springer

Abstract: Abstract This study aims to explore the implementation of accountability based on Sharia Enterprise Theory (SET) within Islamic business, focusing on Cordova Indonesia Bookstore and Qur’an. A qualitative approach with a case study methodology is employed to provide an in-depth understanding of how accountability, grounded in Islamic principles, is applied in business operations. The findings reveal that Cordova Indonesia has implemented accountability by emphasizing responsibility to Allah SWT, fellow human beings, and the environment. The business integrates Islamic values such as honesty, justice, and ukhuwah in all aspects of its operations, from the production process to interactions with customers. The application of Sharia Enterprise Theory within this business emphasizes the balance between spiritual and material responsibilities, which not only leads to financial profit but also fosters social and spiritual well-being for employees and the community. This study provides insights into how Islamic businesses can implement accountability based on Islamic theory to create added value for all stakeholders.

Keywords: Sharia Enterprise Theory; Islamic accountability; Islamic business; Islamic accounting (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:advbcp:978-94-6239-709-5_13

Ordering information: This item can be ordered from
http://www.springer.com/9789462397095

DOI: 10.2991/978-94-6239-709-5_13

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().