Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

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Analysis of Accountability Based on Sharia Enterprise Theory in Islamic Business

Authors
Ade Ikhlas Amal Alam1, *, Muhammad Fauzan Garantjang1, Indri Iswardhani1, Titin Aryani2
1Hasanuddin University, Makassar, Indonesia
2State University of Makassar, Makassar, Indonesia
*Corresponding author. Email: adeikhlas@unhas.ac.id
Corresponding Author
Ade Ikhlas Amal Alam
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_13How to use a DOI?
Keywords
Sharia Enterprise Theory; Islamic accountability; Islamic business; Islamic accounting
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_13How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ade Ikhlas Amal Alam
AU  - Muhammad Fauzan Garantjang
AU  - Indri Iswardhani
AU  - Titin Aryani
PY  - 2026
DA  - 2026/06/20
TI  - Analysis of Accountability Based on Sharia Enterprise Theory in Islamic Business
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 178
EP  - 186
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_13
DO  - 10.2991/978-94-6239-709-5_13
ID  - Alam2026
ER  -