Reconstructing Intellectual Capital through Islamic Religiosity

Current technological developments have shifted the industrial world from a capitalintensive to knowledge-based industry. We often find that companies been awarded higher market value than their book value. Various researchers believe this honor is given by society be intellectual capital. Unfortunately, different ideas presented are still dry, materialistic, secularistic, and far religious values. This research explained how reconstruct Intellectual Capital through Islamic spirituality with method of dimensions foundations Islam. In spiritualism paradigm, high spiritual norms faith, good deeds, noble morals become foothold. The results study produce human capital Rahmatan Lil Alamin which runs full faith piety, structure capital, form an administrative building run company not only for profit motives but provide benefits carrying out Sharia principles. Relational will in habluminallah habluminannas, namely developing strengthening corporate relationships internally stakeholders, shareholders, nature principle amaliyah providing Value towards Godhead.
 Keywords: Capital, human, Structure, Religiousity