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Nusantara Halal Journal

Abstract

This study aims to discover the practice of fiqh al-muamalat (Islamic law of transaction following Islamic fiqh) as a sharia-compliant, primarily the halal accountability of Islamic microfinance institutions Baitul Maal wa Tamwil (BMT) UGT Sidogiri Indonesia. This research used a descriptive, explanatory design with a holistic single-case design focus and was conducted from 2019 to 2020. For the data collection process, in-depth interviews were conducted with the informants. The data were analyzed using an interactive model consisting of data reduction, data presentation, and conclusion drawing. The results exhibit that Islamic sharia, faith (iman), and good deeds (ihsan) act as the foundation of fiqh al-muamalat practices. The compliant toward sharia does not only represent the operational system, but it becomes a working culture through worship practices. Besides, this research also discovers that the fiqh al-muamalat was practiced to fulfill the halal responsibility.

First Page

22

Last Page

31

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