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Analysis of Accountability Based on Sharia Enterprise Theory in Islamic Business

Author

Listed:
  • Ade Ikhlas Amal Alam

    (Hasanuddin University)

  • Muhammad Fauzan Garantjang

    (Hasanuddin University)

  • Indri Iswardhani

    (Hasanuddin University)

  • Titin Aryani

    (State University of Makassar)

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.

Suggested Citation

  • Ade Ikhlas Amal Alam & Muhammad Fauzan Garantjang & Indri Iswardhani & Titin Aryani, 2026. "Analysis of Accountability Based on Sharia Enterprise Theory in Islamic Business," Advances in Economics, Business and Management Research,, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-709-5_13
    DOI: 10.2991/978-94-6239-709-5_13
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