Paper Title
Islamic Intellectual Capital: New Notion Towards a Healthy and Competitive Economy

Abstract
The objective of this study is to explore a comprehensive Islamic Intellectual Capital framework. The target respondents are the Muslim SMEs firms which have 100 percent Muslim ownership. Qualitative method using focus group discussion will be used to collect data and further analysed using Atlas.ti application package software. This study shall, therefore, help the Muslim organizations and non-Muslim organizations to effectively manage their employees as well as to policy-makers to improve SMEs competitiveness. Academics and practitioners also could make a reference from this study to enhance the knowledge of intellectual capital using Islamic perspective. The novelty of this study unfolds the contribution of intellectual capital from Islamic perspective to help Muslim organizations and non-Muslim organizations as well as to policy-makers to improve SMEs competitiveness. Academics also could make a reference from this study to enhance the knowledge of intellectual capital using Islamic perspective. Keywords - Islamic Intellectual Capital, Islamic Human Capital, Islamic Structural Capital, Islamic Relational Capital