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Accountable business management is crucial, especially in business shirkah that involves many parties. Business shirkah is a form of partnership in the Islamic economy that involves two or more parties contributing capital, both financial and non-financial, to achieve common business goals. This study aims to construct the concept of accountability in amanah-based culinary business shirkah, highlight the associated benefits and challenges, and provide views on how business shirkah becomes an effective instrument in creating responsible business practices. This research is qualitative research with a single case study approach on a culinary business syirikah. A manager, some employees and investor become the information sources to construct the concept of accountability. Data processing is carried out using methods of reduction, triangulation, then taking conclusions. This research formulates amanah-based accountability. The formulation contains religious professional value. Accountability is defined as a form of Allah-oriented accountability to create and distribute welfare and added value for investors, employees, managers, communities, and the environment. The novelty of this research is to combine accountability with mandate in the management of culinary business shirkah. By delving deeper into the concept of amanah in business shirkah, this research can make a significant contribution to the development of fair, transparent, and sustainable business models in the context of Islamic economics.

Accountability; amanah; shirkah; culinary business