IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v10y2021i4p355-362.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1178/913
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v10i4.1178
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v10i4.1178?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Wurgler, Jeffrey, 2000. "Financial markets and the allocation of capital," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 187-214.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Iacovone, Leonardo & Ferro, Esteban & Pereira-López, Mariana & Zavacka, Veronika, 2019. "Banking crises and exports: Lessons from the past," Journal of Development Economics, Elsevier, vol. 138(C), pages 192-204.
    2. Oxelheim, Lars & Rafferty, Michael, 2005. "On the static efficiency of secondary bond markets," Journal of Multinational Financial Management, Elsevier, vol. 15(2), pages 117-135, April.
    3. Cristian PAUN, 2012. "International Financing Decision: A Managerial Perspective," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(3), pages 411-425, July.
    4. Jureviciene Daiva & Pupelyte Laura, 2013. "Forecasting of the Influence of Financial Institutions Loan Portfolio Change for the Economic Sectors of the Country," Creative and Knowledge Society, Sciendo, vol. 3(1), pages 1-16, July.
    5. Fu, Tong & Jian, Ze, 2020. "A developmental state: How to allocate electricity efficiently in a developing country," Energy Policy, Elsevier, vol. 138(C).
    6. Heng, Dyna, 2011. "Capital flows and real exchange rate: does financial development matter?," MPRA Paper 48553, University Library of Munich, Germany, revised May 2012.
    7. Marius Dalian Doran & Maria Magdalena Poenaru & Alexandra Lucia Zaharia & Sorana Vătavu & Oana Ramona Lobonț, 2022. "Fiscal Policy, Growth, Financial Development and Renewable Energy in Romania: An Autoregressive Distributed Lag Model with Evidence for Growth Hypothesis," Energies, MDPI, vol. 16(1), pages 1-18, December.
    8. Chue, Timothy K. & Gul, Ferdinand A. & Mian, G. Mujtaba, 2019. "Aggregate investor sentiment and stock return synchronicity," Journal of Banking & Finance, Elsevier, vol. 108(C).
    9. Joliet, Robert & Muller, Aline, 2016. "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
    10. Saumitra Bhaduri & Aditi Bhattacharya, 2018. "Financial Liberalization and Allocation of Capital: Dark Side of the Moon," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), vol. 16(1), pages 163-185, December.
    11. Rigobon, Roberto & Karolyi, Andrew, 2001. "Comments," LSE Research Online Documents on Economics 123126, London School of Economics and Political Science, LSE Library.
    12. Ahmad Fraz & Arshad Hassan, 2017. "Stock Price Synchronicity and Information Environment," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 213-232, December.
    13. Beck, Thorsten & Demirguc-Kunt, Asli & Levine, Ross, 2006. "Bank supervision and corruption in lending," Journal of Monetary Economics, Elsevier, vol. 53(8), pages 2131-2163, November.
    14. Greene, William H. & Hornstein, Abigail S. & White, Lawrence J., 2009. "Multinationals do it better: Evidence on the efficiency of corporations' capital budgeting," Journal of Empirical Finance, Elsevier, vol. 16(5), pages 703-720, December.
    15. Henry, Peter B. & Lorentzen, Peter Lombard, 2003. "Domestic Capital Market Reform and Access to Global Finance: Making Markets Work," Research Papers 1820, Stanford University, Graduate School of Business.
    16. Marc Berninger & Markus Klug & Dirk Schiereck, 2018. "Börsenrückzüge infolge steigender Corporate-Governance-Anforderungen – Empirische Evidenz von 13 europäischen Kapitalmärkten [Delistings due to Increased Corporate Governance Requirements – Empiric," Schmalenbach Journal of Business Research, Springer, vol. 70(4), pages 351-391, December.
    17. Prelorentzos, Arsenios-Georgios N. & Konstantakis, Konstantinos N. & Michaelides, Panayotis G. & Xidonas, Panos & Goutte, Stephane & Thomakos, Dimitrios D., 2024. "Introducing the GVAR-GARCH model: Evidence from financial markets," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
    18. Joel Peress & jim goldman, 2016. "Firm Innovation and Financial Analysis: How Do They Interact?," 2016 Meeting Papers 531, Society for Economic Dynamics.
    19. Mpabe Bodjongo, Mathieu Juliot, 2012. "Infrastructures institutionnelles et développement financier en zone CEMAC [Institutional infrastructures and financial development in zone CEMAC]," MPRA Paper 37824, University Library of Munich, Germany.
    20. Leilei Liu & Yao Tang & Xiaowei Luo, 2024. "Allocation of Financial Resources and Green Economic Development: Evidence from China," Sustainability, MDPI, vol. 16(17), pages 1-15, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:10:y:2021:i:4:p:355-362. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.