Spirituality Performance to Fight Corruption in Islamic Oversight System

This paper aims to explain that spirituality can be used as a potential component to countering the decline in global integrity in the workplace. Awareness of spirituality can be an effective strategy for providing a more enlightened work environment, triggering involvement, and forming an attitude of responsibility, thereby facilitating an oversight system within an institution. By using the method of description analysis and doctrinal approach, this research succeeded in mapping the conceptual framework of the performance oversight system based on Islamic spirituality. This study concludes that the component of the performance oversight system in Islam must be based on: (1) a clear legal framework; (2) the rules of oversight; (3) measurable oversight mechanism; and (4) spirituality awareness. The most important finding in this research is the concept of spirituality incentives, that all human actions are always supervised by God and will be held accountable before Him, and have implications for rewards and sanctions in the afterlife. Awareness of the spirituality incentive system can be used to prevent the desire for corruption in the workplace.