Economic development in Islam is a balance and sustainable in terms of material or non-material resulting from Islamic morals. The aim is not merely material welfare in the world, but also the welfare of the hereafter. This paper explains the value and basis of economic development. The basis and value of economic development in Islam consists of tauhid, rububiyah, khilafah and tazkiyah. The principle of tauhid representing all human activities in the form of human resources (muámalah) is framed with the support of relations with God. The Rububiyah principle from God is a god who creates nature, devotes, supports, gives sustenance, everything under his knowledge, skill and understanding that is infinite. The principle of khilafah as a human...