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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Naimatul Hasanah & Iwan Triyuwono & Ali Djamhuri, 2021. "Rebuilding the concept of kaamilah sharia value added with the Qur'anic morals," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(4), pages 355-362, June.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:4:p:355-362
    DOI: 10.20525/ijrbs.v10i4.1178
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    References listed on IDEAS

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    1. Wurgler, Jeffrey, 2000. "Financial markets and the allocation of capital," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 187-214.
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