Integrating Kaamilah Sharia Value Added into Sharia-Compliant Digital Business Models: An Ethical and Sustainable Value Creation Framework

Abstract

Digital business models require a value creation framework that goes beyond profitability, scalability, and technological efficiency. This study aims to examine how Kaamilah Sharia Value Added can be integrated into digital business models to strengthen ethical, inclusive, and sustainable value creation. The study employs a conceptual and integrative literature-based approach by synthesizing Islamic business ethics, Sharia Enterprise Theory, Sharia governance, digital transformation, fintech, halal e-commerce, halal tourism, and Islamic social finance literature. The analysis focuses on how Sharia values are translated into digital business practices through transparency, accountability, stakeholder trust, social welfare, and sustainability-oriented governance. The findings show that blockchain, smart contracts, fintech platforms, digital marketplaces, digital Sukuk, crowdfunding, and halal traceability systems can enhance transparency and accountability when supported by credible Sharia governance, fatwa alignment, regulatory clarity, and auditable digital mechanisms. Kaamilah Sharia Value Added expands the logic of digital value creation by integrating economic, mental, and spiritual dimensions, including halal income, fairness, honesty, trustworthiness, social responsibility, and khalifah-based stewardship. Sharia Enterprise Theory further strengthens this framework by extending accountability beyond shareholders to God, humans, society, and nature. The study also identifies key enabling factors, including digital literacy, Sharia governance, regulatory compliance, technological readiness, and cross-sector collaboration, while highlighting barriers such as regulatory fragmentation, limited literacy, Sharia ambiguity around digital assets, and implementation capacity gaps. This study contributes to the body of knowledge by offering an integrative conceptual framework for assessing Sharia-based digital business models as ethical, accountable, inclusive, and sustainable systems of value creation.