How should intellectual capital development? An islamic religious perspective
Keywords:Intellectual Capital, Reconstruction, Islamic Spiritual
Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God.
Theoretical framework: Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia Entity Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking.
Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital.
Findings: The results of this study obtained that the construction of human Capital is positioning employees to have honesty, trustworthiness, ridho, demanding knowledge, shodaqoh, zakat, and ukhuwah Islamiyah. Second, structural Capital is a blessed business, not arbitrary to employees, welfare, business commitment to trustworthiness, sadaqah for business, the principle of ridho in the organization, and giving employee rights. Third, customer capital is a promise, doing good/service, honesty to customers, responsibility, ukhuwah Islamiyah, sadaqah for CSR, trustworthiness, and setting prices like for like.
Research, Practical & Social implications: First, management in developing the company can change the company's philosophy through intellectual capital which is based on God's will. Second, it is important to treat human resources, organizational structure and relational capital by aligning the soul, nature and God as a manifestation of added value.
Originality/value: An important finding in this research is that spirituality is the most important thing in positive change for the world in which we live. Intellectual Capital in creating value should be the result of human work that is blessed by God.
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