How should intellectual capital development? An islamic religious perspective

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