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The study on Islamic Work Ethics (IWE) has relatively new comparing to its counterpart, the Protestant Work Ethics (PWE). It is noted that, the earlier academic study on this field began on early 1980s when some Islamic scholars published their research on work ethics from Islamic perspectives. Perhaps, the study of Naqvi and Nasr were among the first academic studies that focused on IWE. However, the most cited work probably was Ali’s study that provided a scale of IWE measurement. Over decades, many studies on IWE have utilized the scale that developed by Ali. Unfortunately, the study on this area particularly its measurement scale has not shown any progress since then. Many scholars seemed enjoy using the same scale on their IWE studies without further exploration. The problem with the existing literature is too much influence of Arab culture and under the influence of PWE. Thus, this paper aims to reconstruct the IWE measurement by dividing it into several dimensions and try to avoid the influence of PWE in designing the items. Several steps are involved in designing the measurement. First, an investigation the IWE literature and other related works to explore the concept of work ethics in Islam. Then, some important values of IWE were pulled out based on the concept. The following step is dividing the values into 8 dimensions. Under these dimensions, the items of IWE measurement are developed. The initial statements are screened and validated by 11 experts in related area as a part of qualitative validation. Later, quantitative validation that involved pilot study and some statistic models is performed. The result shows that the scales are reliable and significant particularly for the Islamic banking sector.
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