Tourism has emerged as an important socio-economic activity as it is a promising sector in the global economy. In every industry, intellectual capital is a crucial knowledge-based asset. It has become the most potent element in the production of organizational wealth. This article intends to shed some light on intellectual capital from the Islamic Value dimension towards Muslim-friendly Medical Tourism. This study employed a case study approach on five hospitals. The data was collected through in-depth discussions, hospital tours, and interviews. Within-case analysis was conducted in analyzing the data. This study found that, the hospitals’ management highlighted that taqwa to Allah Subh’anaHu Wa Ta-A’la, worship to Allah Subh’anaHu Wa Ta-A’la, halal, trustworthy, and concern about the welfare are Islamic value dimensions of intellectual capital towards Muslim-friendly Medical Tourism. This study gives some directions for the hospital’s management in developing and managing the hospital’s intellectual capital and Islamic values, and how they can better leverage their intellectual capital and create added value in order to respond successfully to the increasingly competitive environment. This is pioneering research that develops a theoretical model to incorporate Intellectual Capital dimensions and Islamic Values in Muslim-friendly Medical Tourism.


intellectual capital, tourism, medical tourism, Islamic value, Muslim-friendly

ORCID Identifiers

Noradiva Hamzah: https://orcid.org/0000-0002-8909-5768

Norlida Hanim Mohd Salleh: https://orcid.org/0000-0001-5504-2724

Izuli Dzulkifli: https://orcid.org/0000-0003-1078-9183

Tengku Kasmi Tengku Wook: https://orcid.org/0000-0002-6848-2267



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