“…As IC supports an organizational competitiveness advantage (Phusavat, Comepa, Sitko-Lutek, & Ooi, 2011), good Muslim entrepreneurs, possessing IC-related conducts such as diligence, commitment, devotion, creativeness, cooperation and competitiveness (Yousef, 2001) shall definitely strengthen a firm's value-creation. This is due to the fact that individual development in Islamic approach not only accommodates central human needs, but also provides opportunities for better material life applied for an organizational success (Zangoueinezhad & Moshabaki, 2011). Accordingly, in managing IC of a firm, entrepreneurs have to foster Islamic ethics such as prayer, patience, gratitude, reliance on Allah, faith, gratification, self-composure, mildness, modesty, knowledge, sincerity, modesty, loyalty, self-respect, silence and deliberateness (Al-Ghazali, 2004).…”