Strategic Integration of Islamic Ethics into Management Information Systems for Sharī‘ah-Compliant Enterprises

Abstract

Management Information Systems (MIS) are pivotal to modern organizational governance, yet often lack ethical frameworks aligned with Islamic values. This study addresses this lacuna by proposing a strategic model for integrating Islamic ethics—rooted in taqwā (God-consciousness), ’adl (justice), amānah (trust), and niyyah (intention)—into MIS structures. Employing a qualitative, conceptual methodology, the research synthesizes classical sources from ‘ilm al-akhlāq and contemporary MIS theories to construct a normative framework. Key components such as data governance, algorithms, reporting systems, and decision-making are aligned with the objectives of maqāṣid al-sharī’ah. The study reveals that MIS can serve not just as technological tools but as ethical infrastructures that enhance accountability, equity, and spiritual integrity in sharī’ah-oriented enterprises. Findings underscore the importance of layered implementation strategies, including governance models, compliance dashboards, and lifecycle-based ethical development. This paper fills a critical research gap by offering a theoretically grounded and practically viable model for ethical MIS design. The results advocate for interdisciplinary approaches and institutional reforms to embed Islamic values into digital systems. The study contributes to the growing discourse on ethical information governance and calls for future empirical validation across various organizational settings.