摘要：To identify the human capital construct thatsignificantly relates to the performance ofIslamic organizations, this study obtaineddata from Islamic microfinance organizationsin Malaysia using the survey questionnairemethod. In addition, we interviewed renownedscholars in the fields of Islamic accounting andShariah law. Consequently, this study proposesan extended model of human capital that isapplicable to Islamic organizations. Apart fromknowledge and competency, this study includesspiritual value as another construct of humancapital in Islamic organizations. Knowledgeincludes ideas that are relevant to the accountingand auditing spectra, as well as Shariahprinciples and jurisprudence. By contrast,competency refers to the ability to innovateunique Shariah-compliant products that are rareand difficult to imitate. Meanwhile, spiritualvalues embrace the elements of “Siddiq,”“Amanah,” “Fathonah,” and “Tabligh.” Thisstudy affirms that knowledge, competency, andsatisfaction are the most significant constructsof human capital that explain performance.Factor analysis indicates that spiritual value isembedded in and forms part of the human capitalconstruct. Hence, spiritual value is a key elementin company culture and contributes significantlyto organizational success. This model can bea platform for human capital reporting in therelevant Islamic and conventional organizations.
关键词：Intellectual capital; Human;capital; Islamic Organization; Microfinance;Organization; Human spirit.
