Values: The Importance of the Truest Heart Intention and the Manifestation of Itqan. written by Pn. Yusaini Bt Yusof A value is normally understood to be a thing towards which a society has affective regard or even strong belief in its goodness or otherwise. If society has positive affection or strong belief that something is good or beneficial to society, then such a thing is considered to have a positive value. The value system comprises not only the values upheld by the society but also the criteria and manner in which society justifies its belief or affection for something. Islamic…