Objective - This article is aimed to give an understanding related to the concept of Shariah Value Added (SVA) according to the ideas of several Shariah accounting researchers.

Methodology/Technique - This research is written using a qualitative approach with the technique of literature study.

Findings - The result shows that nowadays they're still found several weaknesses in SVA related to the definition which could possibly emerge the return of capitalism through ethics utilitarianism, the distribution of welfare is still focused on limited stakeholders and the difficulties of its application. Therefore, it needs deeper learning to find the appropriate formulation of Shariah Value Added, due to the fact that there are still a few researchers who are interested in the theoretical study of Shariah Accounting.

Novelty - This article tries to give an understanding related to the concept of SVA from the theoretical study in order to be able to support the academicians to participate in deeper learning on SVA formulation which can be applied in a practical level but is still based on the Islamic values and shariah objective (maqasid al-Shari'ah 'ah).

Type of Paper - Conceptual

Keywords: Capitalist Economy; Islamic Theory; Islamic Value; Shariah Accounting; Shariah Enterprise Theory; Shariah Value Added