A Conceptual Approach to Developing Sustainable Intellectual Capital and Islamic Work Ethics in SMEs

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Vol. 9 No. 27 (2024): Jan / Apr
Published: Apr 30, 2024
DOI: https://doi.org/10.21834/jabs.v9i27.439
Keywords:
Intellectual capital, Islamic work ethics, SME, Sustainable development,

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Sakinah Mat Zin
Faculty of Business and Management, Universiti Teknologi MARA, Kelantan, Malaysia
Engku Huda Mursyidah Engku Hassan Ashari
Faculty of Business, Economics and Social Development, Universiti Malaysia
Baba Uba Ibrahim
Faculty of Humanities, Sule Lamido University Kafin Hausa, Jigawa State, Nigeria
Ahmad Azrin Adnan
Terengganu Islamic Religious and Malay Customs Council, Terengganu, Malaysia

Abstract

This article adds to the existing literature on intellectual capital (IC) and Islamic work ethics (IWE) in small and medium enterprises (SMEs). Its objective is to explore the impact of socio-economic factors on fostering sustainable development (SD) and value creation. The utilization of Ibn Khaldun's development theory helps identify the socio-economic elements associated with IC and IWE that contribute to the sustainable development of SMEs. The study reveals that five socio-economic activities serve as the basis for the proposed conceptual framework, aligning with three core themes in economics and management studies, namely Ibn Khaldun's development theory, IC, and IWE.

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How to Cite
Mat Zin , S., Engku Hassan Ashari , E. H. M., Ibrahim , B. U., & Adnan, A. A. (2024). A Conceptual Approach to Developing Sustainable Intellectual Capital and Islamic Work Ethics in SMEs . Journal of ASIAN Behavioural Studies, 9(27), 1–15. https://doi.org/10.21834/jabs.v9i27.439

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Copyright (c) 2024 Sakinah Mat Zin , Engku Huda Mursyidah Engku Hassan Ashari , Baba Uba Ibrahim , Ahmad Azrin Adnan

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