International Journal of Management and Administrative Sciences (IJMAS)

(ISSN: 2225-7225)
Vol. 4, No. 01, (65-73)
www.ijmas.org

Aminullah: Revealing the Spiritual Values in Sharia Transaction

Ahim Abdurahim, Iwan Triyuwono, Aji Dedi Mulawarman & M.Achsin

Faculty of Economics and Business,
Universitas Brawijaya
[email protected]

ABSTRACT
This study aims to reveal the spiritual values that exist in Islamic or sharia transactions. This
was conducted by using a spiritual paradigm that refers to Al-Qur'an and Sunnah. By using a
qualitative approach, researchers use Aminullah perspective in building the ontological,
epistemological and methodological of the research. Aminullah perspective is constructed of
three human characteristics by referring to Al-Quran; khalifatullah, abdullah and
abdurrahman. The data obtained from one of the Bank Pembiayaan Rakyat Syariah in
Yogyakarta, Indonesia. By using the method of dhikr (remembrance), prayer,
tafakkur(meditation) and tawakkul (trust), this study has revealed three spiritual values that
must be recognized in Islamic transactions, namely the value of amanah or faith, equity and
moral. That three spiritual value is a representation of the three elements in Islam such as
aqidah (faith value), sharia (equity value) and akhlaq (moral value).
Keywords: deconstruction, aminullah, reality, sharia transactions, contract, sharia
principles.

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 International Journal of Management and Administrative Sciences (IJMAS)
(ISSN: 2225-7225)
Vol. 4, No. 01, (65-73)
www.ijmas.org

INTRODUCTION
Accounting has a great influence in shaping the social reality, because accounting practices will form
a business reality in the society (Hines, 1988, pp. 256-257 ; Morgan, 1988, p. 484 ; Triyuwono, 2012a, p. 133).
Accounting is a product of social culture, it is built by the power of social (cultural) which dominated the
public itself (Ahmed, 1994 ; Abraham, 2000, p. 2). At this time, the modern accounting applied in the society is
"built", "nurtured" and "raised" by the Western civilization environment that has the characteristics of
secular-capitalistic and emphasizes on rationality and empirical in science development.
The materialist paradigm is associated with empiricism and secularism, which embraced a very
different concept from religious values in social life (Syed Muhammad Naquib Al-Attas, 1995, p. 133 ; Karim,
1990, p. 299 ). Capitalism and secularism are the Western values of life that shape the behavior of economic
and accounting practice, those values serve as the basis for the accounting modernization. Therefore, the
purposes, characteristics, and consequences of modern accounting reflected the values and norms of Western
society. It shows that paradigm will establish norms and accounting purposes which then will create such
implications for accounting practices (Ibrahim, 2000).
Because modern accounting developed in the secular-capitalistic environment, the values which are
contained in modern accounting are the values of Western culture, especially the influence of American
culture (Abu-Abbass & Al-Abdullah, 2012, pp. 44-56; Ahmed, 1994, p. 2), whereas Western culture is not
necessarily appropriate for the culture in other countries (Baydoun & Willet, 1995, p. 67). A very interesting
comment about the dominance of Western values in accounting is expressed by Abu-Abbas as follows:

A careful analysis of four documents related to the formulation of objectives of financial statements
(reporting) reveals that they are dominated by the pure form of capitalism. Two documents (the
Trueblood Committee’s Report and SFAC No.1) are constructed as normative theories based
explicitly on the U.S. culture. The other two documents (the IASB’s CF and the IASB-FASB’s Joint CF)
are not constructed in a theory form but implicitly based on the U.S. cultural background. (Abu-
Abbass & Al-Abdullah, 2012, p. 44)

Abu Abbas clearly and explicitly stated that the objective formulation of financial statements is
dominated by capitalism which comes from certain cultural values where in this case is the culture of the
United States. Capitalism has a very close relationship with accounting. Without accounting, capitalization
which positioned profit as the spirit of capitalism cannot be done. Furthermore, Max Weber gives his
argument as follows:

Modern organization of a rational capitalistic enterprise cannot run its business without the support
of two important factors, namely the business separation from the household (the owner) and the
rational bookkeeping system (Weber, 2006).

Both Abu Abbas and Max Weber statements are in line with the criticism delivered by Mulawarman
(2012, p. 1) which states that Western capitalism has "trapped" the accounting arbitrarily by the capital rules
and making it as an effective and efficient tool to maximize the company profits.
The dominance of capitalism still continues to this day and if there is no effort to stop this
westernization, it will continue to dominate the traditional values (Islam) in Indonesia. The Moslem
accountant should rise up to establish a sharia accounting which generated purely from the values of Islam,
so it will be equal or even superior to the Western accounting (Occidentalism). Therefore, establishing a
sharia accounting which is in line with the values of Tawhid (monotheism) is a very important thing (Hanafi,
2003 ;Triyuwono, 2012b, p. 6).
Western society has different values and culture with the Eastern1 society(Syed Muhamamd Naquib Al-Attas,
2010, p. 21; Hanafi, 2001, pp. 109-113; Husaini, 2005, pp. xxi-xxiii; Tinker, 2004, pp. 452,468), particularly
the developing country with the majority of Moslems. A Western civilization which was inspired by the
thought of enlightenment has made “sense” as the absolute ruler in regulating all human affairs and setting
the value of the highest truth where it replaces faith and intuition. The existence of God and religion becomes

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 International Journal of Management and Administrative Sciences (IJMAS)
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Vol. 4, No. 01, (65-73)
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a doubt and has no meaning in human life. If the manifestation of God is in doubt or has no meaning in the
human life, then the issue of life after death and accountability over our life in the world will be just a kind of
fantasy and imaginary(Chapra, 1999, pp. 22-23). In their secular view, Western societies believe that the
welfare of the society can be achieved when the materialistic goals are realized(Chapra, 1999, p. 1). Those
values have an impact on the mismatch application of modern accounting in developing countries(Baydoun &
Willett, 1995, p. 88) including in Indonesia which makes Islamic economic system as part of the national
economic system.
In sharia or Islamic economic system, it is necessary to support the concept of Islamic transactions
for the entity of sharia financial reporting because it has the transactions, users, objectives, measurement,
assessment and priorities that refer to the Islamic principles. The concept of Islamic transactions is required
by the sharia entity as the basis to identify the realization of sharia transaction that is different with the
realization of modern accounting transaction. If the Islamic transaction is seen from the perspective of
capitalism and secularism (modern), then the values in Islamic transaction would be inconsistent with the
sharia principles. It shows that in order to build the concept of Islamic transactions must be based on the
values of sharia that refers to Al-Quran and As-Sunnah.
The research that examines the whole transaction realization has been carried out by Triyuwono
(2011, pp. 198-199 ). The study seeks to formulate the Sharia Value Addition in the application of Sharia
Enterprise Theory (SET). The issue was raised because of the substantial differences in the use of Sharia
Enterprise Theory in comparison with the concept of Enterprise Theory as the basis for formulating the
Islamic Accounting theory. The study resulted in the concept of Sharia Value Addition in the transaction value
such as economic value (monetary), mental value and spiritual value are processed, and distributed halal.
Monetary value can be measured by using monetary units, while the mental and spiritual value cannot be
measured in monetary terms.
The research which was conducted by Triyuwono (2011, pp. 186-200 ) is in common with this study
if it is viewed from the attempt to reveal the whole realization of Islamic transaction which is not constrained
in monetary units. The main difference of this research with the research of Triyuwono lies in two things; the
context of the realization of Islamic transaction in this study is using the Islamic banking entities, and the
efforts to reveal the spiritual values in Islamic transactions.
This study sought to continue the recommendation inTriyuwono (2011, p. 199)which is to "concrete"
and operationalize the sharia value addition. This study also refers to the opinion of Yusufian and Sharifi
(2011, p. 13), they found that the realization which did not appear or invisible can be identified through
symptoms and observations. Similarly, according toKartanegara (2003, p. 14), the spiritual life of a Moslem is
a real and objective experience like the other experiences which can be observed and identified.

SECULARISM AND CAPITALISM DOMINATION IN THE CONCEPT OF ISLAMIC TRANSACTIONS

In Indonesia, the concept of Sharia Enterprise Theory cannot be separated from the process of
drafting the basic sharia accounting framework performed by the Accountants Institute of Indonesia (IAI or
Ikatan Akuntan Indonesia) in which it formulated the Sharia Enterprise Theory. The concept of sharia
transaction was developed by IAI by using a modification approach of the modern accounting transactions
concept. The modification approach which was made by IAI can be seen from the different stages of the
Islamic Accounting framework. When the approach is traced to its source, it will show the information that
the basic framework of sharia accounting is a modified version of the basic accounting framework prepared
by IASC (The International Accounting Standards Committee) (Suwardjono, 2005, p. 211). The incident
occurred when in 1994 IAI authorized the use of the basic framework of modern accounting to be applied in
Indonesia which it was a direct translation of the Framework for the Preparation and Presentation of
Financial Statement made by IASC(IAI, 2009b, pp. 1-19; 2009c, pp. 1-19).
In the subsequent development, that basic framework of modern accounting is then used as a
material modification to produce the basic sharia framework(IAI, 2009a, p. 1), which then resulted in the
basic framework of modern accounting loaded with capitalism valuesthat still characterize and influence the
values of Islamic transactions concept(Mulawarman, Triyuwono, & Ludigdo, 2007, p. 1; Triyuwono, 2012a, p.
399). This can be seen in the concept of recognition and measurement that is similar to the concept of
recognition and measurement in modern accounting, means that it restricted the recognition of the

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Vol. 4, No. 01, (65-73)
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transaction realization only on the materialistic realization which is in the form of economic flows that can be
measured in monetary units(IAI, 2009c, p. 19; Mulawarman, 2009, p. xix).
The concept of recognition and measurement which was compiled by the Financial Accounting
Standards Board (Dewan Standar Akuntansi Keuangan or DSAK) is a concept modification of recognition and
measurement of modern accounting basic framework by changing the term "company" became the term
"sharia entity". Whereas, the concept of recognition and measurement in the basic framework of modern
accounting is a direct translation of the concept of recognition and measurement by IASC which loaded with
the secularism and capitalism values. The capitalism and secularism perspective which was embraced by
IASC becomes an old concept that was fully adopted in the concept of recognition and measurement of
modern accounting, which then is strongly attached to the sharia accounting. This sharia accounting is in the
form of transaction limitation only on the materialistic aspects (economic and monetary units) which will be
neglected the spiritual aspect.
It happens because the concept of modern accounting transaction which was adopted by the concept
of Islamic transaction is oriented in numbers. The monetary unit is the primary element and becomes
a logocentrism in modern accounting(Triyuwono, 2006, p. 2). The modern accounting used themonetary and
material unit as a means to capture and see the reality of the transaction as its identity, by that, modern
accounting cannot exist without its unit numbers. The restrictions of the transactions in unit numbers reduce
the real Islamic transactions that actually happened and makes the information which was conveyed from
modern accounting becomes partial (Triyuwono, 2003, p. 43).
The use of unit numbers in modern accounting is adopted from the sharia basic accounting
framework in 2007, by restricting the recognition of Islamic transactions realization in monetary and
material units(IAI, 2009c, p. 19; Muhammad, 2008, p. 98). Such recognition concepts have a different
perspective on the Islamic principles which do not restrict the recognition and measurement merely only on
unit numbers because Islamic principles cover all the realities that are relevant to sharia values(Ahmed,
1994, p. 9). Therefore, the concept of Islamic transactions should consider spiritual values such as the values
of justice, fairness, and welfare(Haniffa, Hudaib, & Mirza, 2004, p. 7). The recognition concept of Islamic
transactions needs to be extended by recognizing the transcendent reality to cover the reality that is both
monetary and spiritual.
The reduced reality recognition to the material elements generated the concept of Islamic
transactions to not grasp the whole reality of Islamic transactions which includes the material and the
spiritual elements. As a result, the suitability of Islamic transactions on Islamic principles becomes limited to
the materialistic reality and measurable in monetary terms. Spiritual reality (aqidah, sharia and akhlaq) is
ignored, for instance, if there are two Islamic transactions and one of which is a contract orakad
(administration and operation are by Islamic principles, while the second transaction is using contract
system), means that the administration is in accordance with Islamic principles, but its operational is not in
accordance with Islamic principles, then both of these transactions when using the concept of Islamic
transaction within the basic framework of sharia accounting in 2007 will be treated the same, namely as the
transactions in accordance with Islamic principles, while in fact, the second transaction is not in accordance
with Islamic principles. It happens because the concept of Islamic transaction in 2007 only saw the reality of
the transaction that is limited to the materialistic reality and does not recognize the spiritual reality that
occurred.
The concept of Islamic transaction within the basic framework of sharia accounting in 2007 have
such limitations in capturing the reality of the transaction as a whole because it is built based on the concept
of secularism and capitalism that restricted the transactions in the reality of materialistic elements and
measured in monetary units. Therefore, the attempt to express the values of spirituality in Islamic transaction
becomes an essential thing to make the Islamic transaction able to capture the whole reality in accordance
with Al-Qur'an perspective.

RESEARCH METHODS
This research used a qualitative method with Islam spiritual approach. Islamic spirituality approach
means to acknowledge God as the source of knowledge by referring to Al Qur'an and As-Sunnah. The
perspective used in this study can be compared with other Islamic spiritual perspective, it uses Aminullah
perspective as the viewpoints to see the reality. Aminullah is constructed by three identities, such as

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 International Journal of Management and Administrative Sciences (IJMAS)
(ISSN: 2225-7225)
Vol. 4, No. 01, (65-73)
www.ijmas.org

Khalifatullah which is a representation of faith (aqidah), Abdullah as the representation of sharia and
Abdurrahman as the representation of moral (akhlaq).Aminullah is a symbol of integrity to see the reality
that comes to Tawhid, self-identification which has the elements of bodies (senses), thought (ratio) and
feeling (wisdom), has the characteristics of khalifatullah, abdullah and abdurrahman, as well as looking at
Islam as a whole which consists of faith, sharia and moral (Ihsan)
The data which was obtained from the reality of Islamic transactions are captured through
observations accompanied with remembrance (dhikr), prayer, meditation (tafakkur) and trust
(tawakkul)(Triyuwono, 2014, p. 92). Dhikr is a human activity that uses the subconscious of thehuman mind
to remember and feel the presence of Allah SWT to feel closer to Allah SWT(Mustofa, 2011, p. 233). In order
to get what they want from what they have prayed, human trying to get closer to Allah by dhikr. A prayer is a
form of solicitation to Allah SWT. In prayer, there is a series of awareness of God’s existence and proximity
and the belief that everything happens just because of Allah SWT. With that consciousness and belief, human
pray to God to get what they have desired and expected within the permission and will of Allah SWT.
Tafakkur is a reflection that is performed under the minds and hearts of a man. Our heart or feeling has the
ability to meditate (tafakkur) the creation of Allah SWT.
Tafakkur is carefully done by doing a dialogue (dialectic) of the information received from the feeling
and thought with the information obtained from Al-Quran and Al-Hadith. Dialectical process is also integrated
with the process of remembrance and prayer, as it includes the application and attempts to get closer to Allah
SWT. Tawakkal is a form of unification of spiritual and physical efforts (dhikr, prayer, and tafakkur) which
produced a resignation, belief and hopes to Allah SWT to obtain what best for us according to Allah
SWT(Mustofa, 2008, p. 225). Resignation in this term does not always mean effortless, but it is a form of
aphysical and spiritual initiative that generate beliefs in the help of Allah SWT (transcendent) of various ways
(Quran: Ath-Thallaq [65]:3). Tawakkal is the culmination of the spiritual and physical effort in the form of the
highest belief to Allah SWT as the Supreme Ruler of the destiny(Mustofa, 2008, p. 227). In this transcendent
situation, the help of Allah in the form of inspiration will be presented like the help of Allah for the Prophet
and those who are religious, as the Prophet Sulaiman AS (An-Naml [27]: 19), Prophet Musa (Al -A'raf [7]:
128), Prophet Abraham (Al-Anbiya [21]: 69), Prophet Muhammad SAW (An-Najm: [53]: 3-4), Dzulkarnain
(Al-Kahf [18] : 94-98), Lukman Al-Hakim (Lukman [31]: 12), the mother of Prophet Musa (Al-Qasas [28]: 7),
Siti Maryam (Ali Imran [3]: 42-43). In the context of the research methodology, the arrival of inspiration in
the form of knowledge revelation(Syed Muhamamd Naquib Al-Attas, 2010, p. 198)is a form of relief from
Allah for all spiritual and physical efforts.
The dialogue which is conducted by the senses, mind and heart is a dialectic form that is used in this
study. Similarly, the process of tawakkal which is the activity of resignation to obtain the guidance from Allah
is a transcendent activity carried out by the researcher.
This study uses the object of one of the Bank Pembiayaan Rakyat Syariah (BPRS) which located in
Yogyakarta, Indonesia. This site is chosen by considering four criteria, which are; 1) has a good atmosphere of
Islam, 2) good financial performance, 3) owned by theologian and employers and 4) the closeness of
researchers with the Islamic bank's leader (rapport).

THE REALITY OF FULL SHARIA TRANSACTIONS (HOLISTIC)

Islamic transactions are not only regarded as a procedure of the exchange or transfer of goods or
services from one party to another that was economically and measured in monetary terms, but also the
muamalat worship (Fiqh) which contained an awareness of obedience to Allah SWT (tawhid) as well as the
efforts to provide benefit for humans and the environment (moral) (Alim, 2014, p. 38). Based on the Islamic
principles, the property which became the object of the transaction must come from a source that is halal and
intended for halal activities (Al-Quran, Al-Baqarah [2]: 188). The contract orakad used in Islamic transaction
must use an appropriate contract according to the customer needs and implement in accordance with the
appropriate procedures for the execution of the contract. All parties involved in the transaction are required
to always act trustworthy, honest, fair and sincere (Quran: Al-Baqarah [2]: 282; An-Nisa [4]; 29.58). Any
shortcomings or irregularities in performing any activity against Islamic principles must be disclosed to the
stakeholders as a form of accountability to the mandate received from Allah and from stakeholders.
Based on the references from Al-Quran and As-Sunnah, the reality of Islamic transactions is not
merely on the economic objects and measured in monetary terms. In sharia business activities, sharia entity

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is obliged to ensure that the wealth is derived from halal sources, managed with sharia methods, and used for
halal economic activities. Sharia entity is obliged to perform the transactions procedure in accordance with
Islamic principles along with a noble character and implemented with istiqomah based on the belief of Allah
(Al-Quran, Fushilat [41]: 30). Every business activity is carried out seriously in the form of sharia entity in
accordance with Islamic principles (Itqan).
The ownership transfer of assets in Islamic transactions also involve the value of the transacted
asset. In terms of the transacted asset value, it emphasized that the Islamic transactions must be conducted
fairly in order to avoid a loss on one of the sides. If the transaction is done unfairly, there will be losses on one
hand due to the actions of other parties. When this problem occurs, the transaction is not in accordance with
Islamic principles. For an instance: a rice seller mixed a good quality rice with a poor quality rice, if the seller
sells the rice with the price of the good quality rice, then there is an imbalance between the value of the rice
with a value that is paid by the buyer. That buying and selling activity is not in accordance with Islamic
principles because of the injustice between the seller and the buyer, it caused an imbalance in the transaction
value. From that example, it shows that the concept of Islamic transactions should include the value of the
transacted assets.
Informants give a complete description related to the realities that exist in Islamic transactions.
Islamic transaction is not limited only tothe material and administrative aspects, but also include the
motivation and commitment of its founders in establishing Islamic banking, the operational compliance to
Sharia principles, and the transparency in delivering the Islamic bank transaction. If the Islamic bank is
established with the motivation to carry out the sharia values through the field of economics, then it will be a
strong boost as the commitment to Islamic transactions which based on the mandate from Allah SWT and in
accordance with the Islamic principles. The informant acknowledged that by running the sharia principles in
the economy, it can uphold the economic justice in society. The awareness of a man as the recipient of the
mandate of Allah SWT to obey Islamic law is a form of the amanah value and justice value in Islamic
transaction.
The informants also explained that the concept of Islamic transaction in 2007 is limited the reality of
the material measured in monetary terms and cannot reveal the reality of Islamic transactions as a
whole. This issue resulted in the limited information which is submitted by Islamic banks to the
stakeholders. The next implication of this problem is that the management of Islamic banking cannot perform
the accountability well and the financial statement users did not receive such sufficient information. If the
concept of Islamic transactions can accommodate the needs of Islamic banks managers to capture the reality
of Islamic transactions as a whole (material and spiritual), then it can help the management to reveal the
honest reality of Islamic transactions with stakeholders.

THREE SPIRITUALITY VALUES IN ISLAMIC TRANSACTIONS

Based on the qauliyahverse and kauniyah verse, it is found that sharia transaction as a whole is
containing spiritual elements besides the material elements, namely; Amanahvalue, justice value, and honesty
value. Those three spiritual elements are a unity that cannot be separated because they are a reflection of the
three elements of aqidah, sharia, and morals. Therefore, the loss of one of the spiritual element will make the
elements of Islam incomplete. The unity of spiritual values in Islamic transactions can be seen in Figure 1.
Figure 1: Three Spirituality Values in Islamic Transactions

ALLAH SWT

AMANAH AMANAH

AMANAH
ADIL
JUJUR
Stakeholders Bank Syariah

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The complete concept of Islamic transactions contains three spiritual elements such as; human
consciousness as the receiver of the mandate from Allah SWT, the obligation to implement Islamic principles
to uphold justice among human beings, and the obligation to carry out Sharia with good morals (honest). The
understanding of "sharia" in Islamic banking has two meanings, namely: "sharia" is an element of recognition
that Allah SWT is the creator and owner of the universe which gives a mandate to the people to be
prospered. If the concept is used in the context of Islamic banking, then the owner of the Islamic bank has the
mandate to "prosper" that bank as Allah SWT gives the mandate "prosper" the earth.
The second meaning of Sharia in Islamic banking is the embedded label of "sharia" in Islamic bank
that showed the trust of the stakeholders that must be met by the Islamic bank managers to manage the
system of the bank in accordance with Islamic principles. The value of amanahis an Islamic element that must
be applied by every Moslem (Al-Quran: Al-Baqarah [2 [: 282, Al-Anfal [8]: 27, Al Mukminuun [23]: 8), because
if it is not obeyed then there will be such loss in one of the parties. And if it happens in Islamic banks, the
transaction is not in accordance with Islamic principles.
How the management of Islamic banks "prosper" its Islamic bank is by complying sharia principles as
a guide for the owner and manager of Islamic banks to manage the system. If the owner and manager
organize the Islamic bank in accordance with Islamic principles, the value of justice can be established
between the Islamic banking with the stakeholders. The value of justice is an element of Islam that must be
applied by every Moslem (Al-Quran: Al-Baqarah 282, Al-Ahzab 33.8), because if the value of justice is not
performed, there will be an injustice in one party. Besides that, when injustice occurs in the transactions in
anIslamic bank, the transaction is considered to be not in accordance with Islamic principles.
The application of sharia principles through contract or agreement between two parties must be
done with a clear and transparent transaction and its application should consider the good morals. Both sides
should keep the honesty and trust to each other. A dishonest act (cheating) on one hand could harm another
party. The value of honesty here is an element of Islam that must be applied by every Moslem (Al-Quran: Al-
Baqarah [2]: 282, Al-Muthoffifiin [83]:1), because if the value of honesty is left behind, there will be a loss in
one of the parties. If there is dishonesty in Islamic transactions, then the sharia transaction is not in
accordance with Islamic principles.

CONCLUSION
The motivation in establishing Islamic bank is an important element that has an impact on the
operational management which is implemented in accordance with Islamic principles. It could happen
because the founder motivation will be transmitted to the management and will be implemented eventually
in the Islamic bank operations. It shows that the motivation of the founder has an impact on the operations of
Islamic bank through the founder encouragement towards the management of Islamic bank. Motivation is an
important reality in Islamic transaction, which is the another form of "intention" as an indicator of Amanah
value that human is the khalifatullah who received a mandate from Allah SWT to manage the universe.
The principles of Islam are a guideline for an Islamic bank to uphold the value of justice through
economic activities between Islamic banks with its stakeholders. By running the principles of Islamic
economy, Islamic banks can enforce the equal rights and obligations between Islamic banks and the
stakeholders. Therefore, the obedience to Islamic principles is an indicator for Islamic banks to uphold the
value of justice.
The faithfulness of the principles of Islam in the form of sharia principles implementation must be
performed with a noble character of the Islamic bank practitioners, like the honesty in calculating the profit
sharing and the honesty in delivering the information to the stakeholders and the willingness to help
whatever the customer needs. With such a noble spirit, the operation of Islamic banking is not merely an
activity that runs in the economic field, but it is also as a means of propaganda in the field of economic. With
noble spirit, customers will be closer and more comfortable in the interaction with the Islamic banks. Noble
character is a reality that is needed in Islamic transaction as exemplified by Rasulullah SAW when conducting
the business activities.

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