Spirituality, Ethics, and Integrity: Developing a Holistic Framework for Contemporary Islamic Business Ethics
Keywords:
Comparative Tafsir, Islamic Business Ethics, Muamalah, Tafsir Al-Azhar, Tafsir Al-MunirAbstract
Modern economic dynamics often trap business actors in the vortex of materialism, creating a dichotomy between the rationality of financial accumulation and spiritual compliance. This study aims to formulate the harmonization of Islamic business ethics by comparing the interpretations of Wahbah az-Zuhaili in Tafsir Al-Munir and Buya Hamka in Tafsir Al-Azhar regarding QS An-Nur verse 37 and QS An-Nisa' verse 29. This research uses a qualitative library research method with a thematic-comparative (maudhu'i muqaran) approach. The findings indicate that both mufassirs firmly reject market secularization. Az-Zuhaili focuses on structural-fiqh regulations to prevent systemic exploitation such as gharar and usury through the transparency of mutual consent ('an taradhin). On the other hand, Hamka emphasizes a sociocultural and psychological approach, where eschatological awareness (yakhāfūna yawman) functions as an internal moral control to prevent economic injustice. The conclusion of this study conceptualizes the Socio-Transcendental Equilibrium Theory, a synthesis affirming that Islamic business integrity requires a combination of strict adherence to sharia law and the firmness of moral character that is adaptive to social reality.
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