Integrity Of Professional Muslim Workforces: Relationship Between Integrity and Religiosity Based on Islamic Teachings

Islam emphasizes ethics and morality, particularly integrity, which ensures transparency, honesty, and reliability in business and decision-making. Integrity is crucial for professional Muslim workforces to maintain ethical standards and the reputation of Islamic organizations. This study explores how religiosity influences the integrity of professional Muslim workforces and how religiosity can be enhanced to improve integrity. A qualitative study using grounded theory was conducted, involving semi-structured interviews with eight professionals from Jabatan Akauntan Negara Malaysia (JANM) and Universiti Teknologi MARA (UiTM) Sarawak. To validate the findings, content analysis of Quranic verses and hadiths was also performed. The study identified three elements of religiosity—appreciation (Iman), practice (Islam), and Ihsan—that affect integrity. The results can serve as a foundation for developing an Islamic integrity self-assessment tool for professional Muslim workforces in Malaysia.